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New Zealand's tax reforms and "tax sheltering" behaviour

Gemmell, Norman - 2020

Persistent link: https://www.econbiz.de/10013281095

Bird, Richard M. - 2017

Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the … taxes deal with cross-border flows) – may have to teach those who consider the answer to some problem to be a global (or …

Persistent link: https://www.econbiz.de/10011721677

Assessment of favourableness for the tax system of Ukraine in the international context

Martynenko, Valentyna - In: Baltic Journal of Economic Studies 5 (2019) 2, pp. 124-130

Persistent link: https://www.econbiz.de/10012200978

Tax buoyancy in Indonesia : an evaluation of tax structure and policy reforms

Sinaga, Suhut Tumpal; Ekananda, Mahjus; Gitaharie, Beta … - In: Economies : open access journal 11 (2023) 12, pp. 1-18

This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corporate income tax (CIT), and value-added tax...

Persistent link: https://www.econbiz.de/10014480039