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costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …
Persistent link: https://www.econbiz.de/10009511711
Persistent link: https://www.econbiz.de/10003911939
Under uncertainty and irreversibility, real option-based models are widely accepted for assessing investment projects. So far the existing post-tax analyses do not provide a general analytical description of investor reactions towards profit tax rate changes. This paper sets out to fill part of...
Persistent link: https://www.econbiz.de/10003567082
Persistent link: https://www.econbiz.de/10003961565
Bei der Besteuerung nicht oder nur begrenzt handelbarer Dienstleistungen (wie z.B. lokale Postdienstleistungen) entfällt der Anpassungsdruck des internationalen Steuerwettbewerbs weitgehend, sodass etwaige Wettbewerbsverzerrungen insbesondere zwischen verschiedenen inländischen...
Persistent link: https://www.econbiz.de/10009312208
, progressive taxation as well as investment and output subsidies to the entrepreneurial sector. …
Persistent link: https://www.econbiz.de/10011536625
deferred taxation under different rules of funding the pension contributions. The model provides a systematic general framework … complications such as multiple interest rates and progressive income taxation are also considered. The findings suggest that …
Persistent link: https://www.econbiz.de/10009514205
, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of …
Persistent link: https://www.econbiz.de/10013116138
This study investigates why countries mandate accruals in the definition of corporate taxable income. Accruals alleviate timing and matching problems in cash flows, which smoothes taxable income and thus better aligns it with underlying economic performance. These accrual properties can be...
Persistent link: https://www.econbiz.de/10013067542
Australia's taxation policies appear to have had a profound influence on the level of community trust and ethical …. Secondly, a quick review of the history of Australian taxation is made. Finally, this paper reviews the effects of these … policies on the players in the tax system. The paper concludes that weaknesses in Australia's taxation laws have proved to be …
Persistent link: https://www.econbiz.de/10013074807