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Persistent link: https://www.econbiz.de/10003846489
One of the principal determinants of an asset's return is its liquidity - the ease with which the asset can be bought and sold. Liquid assets yield a lower return than do otherwise comparable illiquid assets. This Article demonstrates that an income tax alters the tradeoff between asset...
Persistent link: https://www.econbiz.de/10013128032
adds some further serious inefficiencies of it is own. Last, the value of revenues from taxes such as the RSPT and the MRRT …
Persistent link: https://www.econbiz.de/10013132452
All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new … taxes, Indirect taxes, tax laws, tax returns, tax collection departments, tax enforcement agencies and tax tribunals …. Citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on personal …
Persistent link: https://www.econbiz.de/10013114952
Unlike many social and physical sciences, legal scholarship includes little or no discussion of what models mean, how they are connected to the real world of law and policy, or how they should, and should not, be used by legal scholars. This void exists notwithstanding legal scholarship's...
Persistent link: https://www.econbiz.de/10013097527
broader use of taxes, like lotteries for education and the social security tax, which are dedicated to specific (popular …
Persistent link: https://www.econbiz.de/10013101441
Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large group of European countries. We address two main objectives. First, we try to explore whether tax increases discourage entrepreneurial activity, focusing on new self-employment...
Persistent link: https://www.econbiz.de/10013105971
that "illegals do not pay taxes" and demonstrates with facts, data, and law, that undocumented immigrants not only pay … billions of dollars in taxes every year, but given their demographic profile are likely to pay taxes at a higher effective tax …
Persistent link: https://www.econbiz.de/10013108895
Persistent link: https://www.econbiz.de/10013093191
Australia's taxation policies appear to have had a profound influence on the level of community trust and ethical conduct, or its ‘social capital'. This paper firstly considers the relationship between tax policy and social capital. Secondly, a quick review of the history of Australian...
Persistent link: https://www.econbiz.de/10013074807