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Tonnage tax revisited: the case of Greece during a shipping crisis and an economic crisis period
Panagiotou, Stelios; Thanopoulou, Helen - 2019
Persistent link: https://www.econbiz.de/10012100420
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Corporate income tax contribution of the polish financial sector
Stiller, Wojciech - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 2, pp. 83-91
The financial crisis has stimulated the debate on the taxation of the financial sector. The focus is on the bank levy and financial transaction tax, whereas corporate income tax attracts less attention in the public debate. Accordingly, this study analyses the contribution of the financial...
Persistent link: https://www.econbiz.de/10011967250
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Global minimum corporate income tax rate : challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
Persistent link: https://www.econbiz.de/10014427589
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Finders, Keepers?
Jaakkola, Niko - 2017
Natural-resource taxation and investment exhibit cycles in a vast number of countries, driving political turmoil and power shifts. Using a rational-expectations model, we show cycles result from governments' inability to commit to future taxes and firms' inability to credibly exit a country...
Persistent link: https://www.econbiz.de/10012955744
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Tax Effort and Taxable Capacity : New Evidence from 14 States in India
Rabiyath, Siddik - 2021
A proper examination of the states' tax efforts is necessary for the creation of appropriate and reasonable criteria for resource transfers from the center to the states, as well as to encourage states to mobilize resources for development plans in their own sources. In India, most of the...
Persistent link: https://www.econbiz.de/10013313833
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Finders, keepers?
Jaakkola, Niko; Spiro, Daniel; Benthem, Arthur A. van - 2017
Natural-resource taxation and investment exhibit cycles in a vast number of countries, driving political turmoil and power shifts. Using a rational-expectations model, we show cycles result from governments' inability to commit to future taxes and firms' inability to credibly exit a country...
Persistent link: https://www.econbiz.de/10011646309
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The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources : Evidence from Microsimulation Using Tax Statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...
Persistent link: https://www.econbiz.de/10014200579
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10014210637
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An optimal forecasting method of passenger traffic in Greek coastal shipping
Sitzimis, Ioannis - In: International journal of business and economic sciences … 14 (2021) 3, pp. 72-87
: which is the best model for capturing short-term seasonal components of passenger traffic in Greek coastal shipping? Design …/methodology/approach: There are not a lot of scientific efforts in forecasting passenger traffic in Greece. In order to fill this gap, we tried to … shipping consists of several concentrated submarkets (lines) we remained in fourteen popular itineraries (including total …
Persistent link: https://www.econbiz.de/10012801977
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An Optimal Forecasting Method of Passenger Traffic in Greek Coastal Shipping
Sitzimis, Ioannis - 2022
: which is the best model for capturing short-term seasonal components of passenger traffic in Greek coastal shipping? Design …/methodology/approach: There are not a lot of scientific efforts in forecasting passenger traffic in Greece. In order to fill this gap, we tried to … shipping consists of several concentrated submarkets (lines) we remained in fourteen popular itineraries (including total …
Persistent link: https://www.econbiz.de/10013296786