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How tax complexity and enforcement affect the equity and efficiency of the income tax

Kaplow, Louis - In: Tax policy in the real world, (pp. 381-396). 1999

Persistent link: https://www.econbiz.de/10001445221

The main obstacle for the United States of Europe goal : delegating the power of taxation

Çomaklı, Şafak Ertan; Uzun, Murat - In: Current perspectives in public finance, (pp. 69-79). 2018

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Zur Einführung einer EU-Steuer : mehr Kontra als Pro

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Split payment mechanism in the European Union : comparative analysis

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Sensitivity of gross margin for field crops

Dachin, Anca; Ursu, Ana - In: Agrarian economy and rural development : realities and …, (pp. 142-149). 2016

A major issue of agriculture in Romania is to achieve the level of profitability of farms which ensures their economic viability. In this respect farms seek profitability of each product. The gross margin is a measure of profitability, which for the field crops is determined by the producer...

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The impact of new tax policies in semi-subsistence agriculture in the period 2013-2017

Toma, Camelia; Gavrilescu, Camelia - In: Agrarian economy and rural development : realities and …, (pp. 23-30). 2018

The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural … National Institute for Statistics were used, taking into account the specific taxation methodologies and the current …, but one can notice that tax revenues collected for the State Budget from the taxation of rental income increased almost …

Persistent link: https://www.econbiz.de/10012055097