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Taxing Bankrupts
Oei, Shu-Yi - 2016
When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy...
Persistent link: https://www.econbiz.de/10013007198
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Improving Taxes and Transfers in Australia
Hemmings, Philip; Tuske, Annamaria - Economics Department, Organisation de Coopération et … - 2015
reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …
Persistent link: https://www.econbiz.de/10011276985
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Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)
Cintra, Marcos - Volkswirtschaftliche Fakultät, … - 2009
of taxation, levied on bank transactions, was successfully used in Brazil (1993-2007). Based on digital technology, this … significant revenue-raising capacity of bank transactions taxation revived the centuries old ideal of the Single Tax. This book …
Persistent link: https://www.econbiz.de/10005078662
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Tax Elasticity of Border Sales: A Meta-Analysis
Huynh, Dat; Sokolova, Anna; Tosun, Mehmet S. - 2022
When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...
Persistent link: https://www.econbiz.de/10013426374
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2019
is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …
Persistent link: https://www.econbiz.de/10012866041
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2020
is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …
Persistent link: https://www.econbiz.de/10012852942
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2020
is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …
Persistent link: https://www.econbiz.de/10012852953
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Inferring tax compliance from pass-through : evidence from Airbnb tax enforcement agreements
Bibler, Andrew J.; Teltser, Keith F.; Tremblay, Mark J. - 2019
is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …
Persistent link: https://www.econbiz.de/10012033218
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Tax elasticity of border sales : a meta-analysis
Dat Huynh; Sokolova, Anna; Tosun, Mehmet Serkan - 2022
When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...
Persistent link: https://www.econbiz.de/10013358951
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Rent Taxation when Cost Tranfers are Possible, but Costly
Halvorsen, H.E.; Lund, D. - 1998
While rent taxation in some theories is neutral, and the tax rate could not be set to one hundred percent to minimize …
Persistent link: https://www.econbiz.de/10010330284