Restrictions imposed on property assessment practices by state legislation such as Proposition 13 in California and Proposition 2½ in Massachusetts can lead to significant divergences between the assessed and market values of property, particularly for households with long tenures. As...

We start out reviewing the justification for press subsidies. The social value of journalism can be larger than what the newspapers are able to extract because of knowledge externalities, public good characteristics of investigative journalism and non‐appropriability of consumer surplus. A...

This document describes the performance of Albanian tax administration for fiscal year 2008-2010 according to statistics and comments. It presents data on the composition of tax administration, manner of service delivery to taxpayers and achievement of strategic and operational objectives. The...

Much of the controversy surrounding recent policy proposals to broaden the base for value added taxes (VAT) revolves around who ultimately bears the burden of these taxes. The typical assumption is that consumer prices fully reflect taxes, so that the main empirical question is how the tax...

As the economy becomes global and ICT-reliant, approaches practiced in enterprise software product development and enterprise resource planning (ERP) system implementation must cope with increasingly complex situations induced by contemporary supply chain and regulations. Compliance with...

The Panel Decision 2014 on “Claiming Bad Debt Relief” issued in October 2014 by the Royal Malaysian Customs (RMC) may raise some initial concerns that the process of claiming GST bad debt relief will become more onerous. Specifically, it may be inferred that the interaction of the Panel...

An important question is whether VAT exemption of financial services is a desirable property or whether it is justified only due to practical and administrative necessity. This paper singles out a number of financial services for discussion of this issue in a context allowing for other taxes and...

This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial dynamics of local sales...

Remote seller state sales and use tax collection and compliance is a significant and increasing economic issue for state and local jurisdictions, especially given the impact on interstate commerce and Congress' Commerce Clause authority to regulate in that area. In this article, author Thomas...