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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Goods and services tax on financial institutions : a comparative study of India with select developed countries
Chhaya, Rupal; Sneha, Srishti; Routray, Anisha - In: Vision : journal of Indian taxation 8 (2021) 1, pp. 54-76
Persistent link: https://www.econbiz.de/10013257670
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Goods and Service Tax (GST) : framework a technology driven tax
Nagayya, D.; Rao, Balla Appa - In: GITAM journal of management : a quarterly publication … 16 (2018) 1, pp. 66-92
Persistent link: https://www.econbiz.de/10012024858
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Taxation of revenue derived from activities carried out by farmers in Poland
Maruchin, Wojciech - In: Contemporary economics 17 (2023) 2, pp. 197-209
The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...
Persistent link: https://www.econbiz.de/10014317758
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Neue Trends im europäischen und internationalen Steuerrecht
Rädler, Albert J. - In: ifo Schnelldienst 56 (2003) 10, pp. 15-24
Prof. Dr. Albert J. Rädler gibt in seinem Vortrag, den er beim D-A-CH Steuer-Kongress am 28. März 2003 in Wien gehalten hat, einen Überblick über neue Trends des europäischen und internationalen Steuerrechts, die sich im Zuge der Europäisierung und Globalisierung abzeichnen. Insbesondere...
Persistent link: https://www.econbiz.de/10011692021
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Neue Trends im europäischen und internationalen Steuerrecht
Rädler, Albert J. - In: Ifo Schnelldienst 56 (2003) 10, pp. 15-24
Prof. Dr. Albert J. Rädler gibt in seinem Vortrag, den er beim D-A-CH Steuer-Kongress am 28. März 2003 in Wien gehalten hat, einen Überblick über neue Trends des europäischen und internationalen Steuerrechts, die sich im Zuge der Europäisierung und Globalisierung abzeichnen. Insbesondere...
Persistent link: https://www.econbiz.de/10005056236
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National goods and services tax (GST) : the road ahead ; commentary
Gupta, Aanchal - In: Vision : journal of Indian taxation 1 (2014) 1, pp. 146-151
Persistent link: https://www.econbiz.de/10010506402
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Indirect tax reforms in India : towards national goods and service tax
Bhasin, Niti - In: Journal of commerce & business studies 1 (2013) 1, pp. 25-33
Persistent link: https://www.econbiz.de/10010510890
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The revenue impact of VAT in Madhya Pradesh : empirical evidence from India
Pant, Abhay - In: International journal of economics and finance 8 (2016) 5, pp. 182-189
Persistent link: https://www.econbiz.de/10011487516
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Impact of Value-Added Tax (VAT) revenue in major states of India
Khan, Mohd. Azam; Shadab, Nagma - In: Romanian journal of fiscal policy : RJFP 4 (2013) 1, pp. 27-46
reforms of the country’s public finances in over the past 50 years, India has finally launched much delayed Value Added Tax … (VAT) from 1st April, 2005 in 21 states. VAT has replaced the existing local sales tax in almost all states of India. The … case for state VAT in India has been advocated mainly on the grounds of higher revenue efficiency vis-à-vis the combined …
Persistent link: https://www.econbiz.de/10010480259