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taxation systems, direct and indirect taxation, entity isolation and “arm's length principle” applied to entity isolation … problem, resident-based and source-based taxation, destination and origin principles are the general tax concepts and issues … taxation of e-commerce is researched in context of different tax jurisdictions. Article points out the essence of electronic …
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A credit–method value – added tax, a payroll tax, and a business – level wage subsidy can approximate the economic and distributional consequences of a subtraction – method X – tax. Such a credit – method progressive consumption tax has administrative advantages as compared to a...
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In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10003863164
This paper analyzes the effect of changes in structural progressivity of national income tax systems on observed and actual income inequality. Using several unique measures of progressivity over the 1981-2005 period for a large panel of countries, we find that progressivity reduces inequality in...
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