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This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...
Persistent link: https://www.econbiz.de/10013485826
This paper presents the findings from a feasibility study on the potential for developing a static tax …-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the … feasibility of producing such a model for Tanzania with reference to personal income tax, indirect taxes, and contributory and non …
Persistent link: https://www.econbiz.de/10011416205
The traditional fiscal policy of the nation is multidimensional. The traditional tax rates are variable and the basis … for calculating the tax on corporate profits is biased. The purpose of this article is to show that the optimal allocation … of resources in the economy tax rate is constant and is equal to 20% and the basis for calculating the tax on corporate …
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This study presents the findings from a feasibility study on the potential for developing a static tax …-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on … Community. The paper concludes with an assessment of the feasibility of producing a tax-benefit microsimulation model and its …
Persistent link: https://www.econbiz.de/10011403654
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax …'s tax and benefit policies as well as a possible underpinning dataset-the Integrated Household Living Conditions Survey …-for a tax-benefit microsimulation model, concluding that developing such a model for Rwanda would be feasible. …
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