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Indirect Taxation of Wine : An International Comparison

Kenny, Paul - 2013

Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors … World' wine country (France) and the two ‘New World' (Australia and New Zealand) wine countries. The aim of comparing these … review of Australia's tax system. First, this paper examines the rationale for specific wine taxation. Secondly, the paper …

Persistent link: https://www.econbiz.de/10013074435

The Elgar guide to tax systems

Albi, Emilio (contributor); Albi, Emilio (ed.) - 2011

Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the...

Persistent link: https://www.econbiz.de/10009357014

The Future of Indirect Taxation : Recent Trends in VAT and GST Systems Around the World – Australia

Millar, Rebecca - 2013

This paper provides a detailed outline of most of the major features of the Australian goods and services tax (GST). As well as explaining and evaluating the operation of the GST law, the paper compares the Australian GST with the equivalent features of the European VAT. The paper was first...

Persistent link: https://www.econbiz.de/10013090808

Can tax simplification help lower tax corruption?

Awasthi, Rajul; Bayraktar, Nihal - 2014

Persistent link: https://www.econbiz.de/10010422893

Tax revenues and tax efforts across the world

Bayraktar, Nihal; Le, Tuan Minh; Moreno-Dodson, Bianca - In: Handbook of research on public finance in Europe and …, (pp. 48-99). 2016

Persistent link: https://www.econbiz.de/10011475848

Taxes, tax administrative burdens and new firm formation

Braunerhjelm, Pontus; Eklund, Johan E. - In: Kyklos : international review for social sciences 67 (2014) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10010393917

Choosing between centralized and decentralized models of tax administration

Martinez-Vazquez, Jorge (contributor); … - 2005

Persistent link: https://www.econbiz.de/10002718314

Choosing between Centralized and Decentralized Models of Tax Administration

Martinez-Vazquez, Jorge; Timofeev, Andrey - 2006

The fundamental questions addressed in this paper are the following: what is the most appropriate approach to organizing the vertical structure of tax administration, and what are the determinant factors that may make an approach more or less optimal in any particular country. We consider the...

Persistent link: https://www.econbiz.de/10014058352

An analysis of the Slovenian tax administration response during Covid-19: between normative measures and economic reality

Kovač, Polonca; Klun, Maja - In: Economic and business review : EBR 23 (2021) 4, pp. 234-250

Persistent link: https://www.econbiz.de/10013534108

Comparative industrial relations : an introduction to cross-national perspectives

Bean, Ron - 1985

Persistent link: https://www.econbiz.de/10000071507

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