This paper assesses the current Colombian mining tax and royalty regime in terms of efficiency, competitiveness and … Rent Tax (RRT) to new mining projects (together with a reduced common royalty rate for all minerals) and simulates its …, royalties and the Corporate Income Tax under different RRT designs, tax rates and capital return allowances. It also discusses …

This paper analyzes the optimal tax system consisting of the tax rate and the capacity of the tax administration. I … challenge the conventional wisdom that tax rates and tax administrations' capacity are complements showing that their … relationship depends on a country's level of development. Accordingly, developed and developing countries should set higher tax …

This paper suggests a new tax system without multiple taxes, tax laws, tax returns, tax collection departments, tax … tribunals and tax enforcement agencies. In this new tax system, citizens need not maintain separate account books and submit tax … can be totally removed. Yet, this new tax system envisages 20 to 30 % more revenues than presently accruing from multiple …

Africa, Tanzania, and Zambia. They highlight differences in tax and benefit systems among these African countries, show the …

One of the most notable examples of U.S. tax exceptionalism is the taxation of U.S. citizens and legal permanent … onerous tax and financial reporting obligations on its citizens and LPRs. Worldwide taxation of U.S. expatriates dates to the … worldwide taxation of expatriate citizens and LPRs and replace the exit tax on those renouncing U.S. citizenship or …

In this paper, we analyze the impact of a tax policy change on social welfare by using jointly a collective model of … household labor supply and a microsimulation program of the French tax-benefit system. The collective approach allows studying … unobserved dimensions related to effort or intensity at work. We simulate an extended version of the British Working Family Tax …

The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this … entrepreneurship empirically by means of investments made by active owners of closely held firms. Using detailed Swedish tax data, we … analyze the tax incentives for such owner-entrepreneur investments from 1862 to 2018, thereby highlighting the evolution of a …

The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this … entrepreneurship empirically by means of investments made by active owners of closely held firms. Using detailed Swedish tax data, we … analyze the tax incentives for such owner-entrepreneur investments from 1862 to 2018, thereby highlighting the evolution of a …

the efforts of the taskforce the income tax laws have expanded from some 3,000 odd pages of legislation in 1996 to over 8 …,000 pages in 2002. Thus it is not surprising that the Government moved to simplify the tax system for small business with the … massive tax reforms flowing from the 1999 Ralph Report. Consequently the new Simplified Tax System [STS] for small business …

international tax-related reforms are now in place, as well as the challenges and opportunities now before the Indonesian government …