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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
Persistent link: https://www.econbiz.de/10014575579
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Do international remittances affect the level and the volatility of government tax revenues?
Ebeke, Christian - In: Journal of international development : the journal of … 26 (2014) 7, pp. 1039-1053
Persistent link: https://www.econbiz.de/10011293105
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Tax design issues worldwide
Michielse, Geerten (ed.); Thuronyi, Victor (ed.) - 2015
Persistent link: https://www.econbiz.de/10011280873
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Tax competition and tax evasion in a multi-jurisdictional world
Voget, Johannes - 2009
Persistent link: https://www.econbiz.de/10003846157
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Tax justice and global inequality : practical solutions to protect developing country revenues
Mehta, Krishen (ed.); Shubert, Esther (ed.);  … - Global Research Programme on Inequality - 2020
Persistent link: https://www.econbiz.de/10012288991
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Policy brief: a global financial transaction tax : theory, practice and potential revenues
Pekanov, Atanas; Schratzenstaller, Margit - Österreichisches Institut für Wirtschaftsforschung - 2019
Persistent link: https://www.econbiz.de/10012023407
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From global tax policy to global taxation : the case of the global currency transaction tax
Denys, Lieven A. - In: A vision of taxes within and outside European borders : …, (pp. 321-358). 2008
Persistent link: https://www.econbiz.de/10014561282
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Digitale Wirtschaft und zwischenstaatliche Verteilungsgerechtigkeit : kritische Analyse der Aufteilung des Steueraufkommens
Klamet, Johannes - 2019
Persistent link: https://www.econbiz.de/10012100476
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Steuerliche Aspekte des Electronic Commerce : [Referate, die auf der Hamburger Veranstaltung "Steuerliche Aspekte des Electronic Commerce" am 11.5.1998 gehalten wurden]
Fischer, Lutz (ed.); Strunk, Günther (contributor) - 1998
Persistent link: https://www.econbiz.de/10000672622
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The collection efficiency of the value added tax : theory and international evidence
Aizenman, Joshua (contributor); Jinjarak, Yothin (contributor) - 2005
Persistent link: https://www.econbiz.de/10003303669