Similar Search Results

Dynamic elasticities of tax revenue : evidence from the Czech Republik

Havránek, Tomáš; Havránková, Zuzana; Schwarz, Jiří - 2015

Persistent link: https://www.econbiz.de/10011409680

Recent reforms of tax systems in the EU : good and bad news

Garnier, Gaelle (contributor) - European Commission / Directorate General for Taxation …; …

Persistent link: https://www.econbiz.de/10010343058

A wind of change? : reforms of tax systems since the launch of Europe 2020

Garnier, Gaelle - 2014

Persistent link: https://www.econbiz.de/10010478772

Improving the tax system in Indonesia

Arnold, Jens Matthias - 2012

Indonesia has come a long way in improving its tax system over the last decade, both in terms of revenues raised and administrative efficiency. Nonetheless, the tax take is still low, given the need for more spending on infrastructure and social protection. With the exception of the natural...

Persistent link: https://www.econbiz.de/10009696506

MSP Task Force : Tax Reform Proposals

Tedds, Lindsay M.; Duff, David; Ramsay, Paul - 2021

In the September 2017 B.C. Budget Update, the government announced that MSP premiums would be eliminated within four years, with advice from a task force of experts on how best to replace the foregone MSP premium revenue. The MSP Task Force was formed in November 2017 and asked to report by...

Persistent link: https://www.econbiz.de/10013251318

Taxing the Rich : Issues and Options

Batchelder, Lily L. - 2020

The U.S. economy exhibits high inequality and low economic mobility across generations relative to other high-income countries. The U.S. will need to raise more revenues in order to reduce these disparities, finance much-needed new services and investments, and address the nation's long-term...

Persistent link: https://www.econbiz.de/10012847795

How Far to Go in Reforming Taxation of Wealth : Revenue and Tax Avoidance

Kamin, David - 2020

The article describes the revenue estimates of incremental versus fundamental reform options for taxation of individual wealth, and explains how tax avoidance assumptions underlie the larger estimates for fundamental reform

Persistent link: https://www.econbiz.de/10014091534

Reforming Pakistan Tax Sector : Best Practices Around the World

Zaman, Hamza - 2021

Tax collection is vital to maintain fiscal sustainability. According to a World Bank report, developing economies average 15% of Gross Domestic Product (GDP) in tax collections which is lower than that in advanced economies i.e. 40%. This inability of the developing economies recognizes weak...

Persistent link: https://www.econbiz.de/10013230635

Brazil : Tax Expenditure Rationalization within Broader Tax Reform

Coelho, Maria - 2022

The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures...

Persistent link: https://www.econbiz.de/10013306744

The corporate elasticity of taxable income : event study evidence from Switzerland

Krapf, Matthias; Staubli, David - 2020

We estimate the corporate elasticity of taxable income. Our analysis draws on panel variation in the decentralized …% results in an increase in aggregate corporate income by about 3.5% over a time span of 4 years. The elasticity is larger in … remote, non-central locations. Firm entry, exit, and mobility only account for a small share of the overall elasticity. …

Persistent link: https://www.econbiz.de/10012318576