Narrow search
Showing 31 - 40 of 35,937
Cover Image
Economic crisis and taxation in Europe
Luigi, Bernardi - Volkswirtschaftliche Fakultät, … - 2011
The recent economic crisis and taxation in the advanced countries - especially in the European nations - are linked in … taxation in certain economic sectors, especially in the banking sector. It is worthwhile examining the various different …
Persistent link: https://www.econbiz.de/10009021968
Cover Image
Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera
Luigi, Bernardi - Volkswirtschaftliche Fakultät, … - 2011
EU15 and Switzerland are two examples of high and, respectively, low taxation in Europe. It is then interesting to … EU15’ tax systems, especially since the ‘90s. The paper then considers the interplay between European taxation and …
Persistent link: https://www.econbiz.de/10009021993
Cover Image
A wind of change? Reforms of Tax Systems since the launch of Europe 2020
Garnier, Gaëlle; György, Endre; Heineken, Kees; … - General Directorate Taxation and Custom Union, European … - 2014
This paper reviews the tax reforms implemented by EU Member States since the adoption of the first country-specific recommendations in the framework of the Europe 2020 strategy. Even though there is a need for more action, as evidenced by the number of tax recommendations, overall many Member...
Persistent link: https://www.econbiz.de/10011106604
Cover Image
Improving taxes and transfers in Australia
Hemmings, Philip J.; Tuske, Annamaria - 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.oecd.org/eco/surveys/economic-survey-australia.htm). …
Persistent link: https://www.econbiz.de/10011398824
Cover Image
An Analysis of the Deficit Reduction Commission's Final Report
Miller, David S. - 2011
This paper analyzes the Final Report of the President's National Commission on Fiscal Responsibility and Reform and compares the recommendations to those of The Debt Reduction Task Force of the Bipartisan Policy Center
Persistent link: https://www.econbiz.de/10013129275
Cover Image
A Progressive System of Mark-to-Market Taxation
Miller, David S. - 2010
This article proposes a progressive system of mark-to-market taxation.Under the proposal, all public companies, all …
Persistent link: https://www.econbiz.de/10013136857
Cover Image
The Cain Plan v. the Able Plan : An Empirical Analysis
Paleveda, Nicholas A. - 2011
'The Cain Plan v. the Able Plan' is an empirical analysis of the 9-9-9 plan proposed by Mr. Cain and supported by Mr. Laffer. The author reviews the simplicity of the plan and concludes that the Cain tax plan does not support its intended results. The Cain tax plan has gained traction with the...
Persistent link: https://www.econbiz.de/10013119128
Cover Image
More than Revenue : Main Challenges for Taxation in Latin America and the Caribbean
Ter-Minassian, Teresa - 2013
This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region …-American Development Bank (IDB) for its forthcoming flagship publication More than Revenue: Taxation as a Development Tool in the … analyzes the region's taxation in regard to revenue adequacy, efficiency, vertical and horizontal equity, ease of …
Persistent link: https://www.econbiz.de/10013087897
Cover Image
Reforming the Taxation of Exempt Organizations and Their Patrons
Miller, David S. - 2013
Persistent link: https://www.econbiz.de/10013074131
Cover Image
Leak-Driven Law
Oei, Shu-Yi - 2017
Over the past decade, a number of well-publicized data leaks have revealed the secret offshore holdings of high-net-worth individuals and multinational taxpayers, leading to a sea change in cross-border tax enforcement. Spurred by leaked data, tax authorities have prosecuted offshore tax cheats,...
Persistent link: https://www.econbiz.de/10012962944