Narrow search
Showing 1 - 10 of 52,874
Cover Image
Replacing Customs Revenue with Taxes on Income and Domestic Consumption: The South African Experience
Freytag, Andreas; Siebrits, Krige - 2023
added taxes. This transition may be a politically difficult process. This paper analyses the process of revenue transition … customs revenue to one dominated by income taxes and taxes on domestic consumption was a protracted and unplanned process. The … general revenue needs of the government led to the introduction of income taxes in 1914 and a broad-based consumption tax in …
Persistent link: https://www.econbiz.de/10014469765
Cover Image
Tax Policy in MENA Countries : Looking Back and Forward
Mansour, Mario - 2015
This paper reviews trends in taxation and revenue in MENA countries over 1990-2012, with a focus on non-resource taxes … main taxes and their revenues tend to be higher in the Magreb than in the Mashreq, except for the value-added tax, where … around the world, income taxes (not indirect taxes) have partially compensated for lost revenue from trade liberalization …
Persistent link: https://www.econbiz.de/10013021773
Cover Image
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
Cover Image
How Would Amount A Affect U.S. Corporate Income Tax Revenue?
Starkov, Vladimir; Jin, Alexis - 2022
In this paper, we discuss the hypothetical impact of the Amount A regime on US corporate income tax revenue. The general outline of the two-pillar taxation system, which includes Amount A as a part of Pillar One, was agreed upon in October 2021 by the Inclusive Framework delegates who tackled...
Persistent link: https://www.econbiz.de/10013294603
Cover Image
Analysis of non-tax revenue : evidence from the European Union
Yurdadog, Volkan; Coskun Karadag, Neslihan; Albayrak, Murat - In: Amfiteatru economic : an economic and business research … 24 (2022) 60, pp. 485-506
The challenges states face in reducing government expenditures under certain budget constraints are putting pressure on states to increase their revenues. Given that taxation also has a limit, the importance of non-tax revenues (NTR) in financing growing government expenditures increases day by...
Persistent link: https://www.econbiz.de/10013368729
Cover Image
How can South Africa's tax system meet revenue raising challenges?
Lewis, Christine; Alton, Theresa - 2015
challenge is to generate these revenues without penalising growth or exacerbating inequality. Income taxes represent around half … less detrimental to growth is consumption taxes, which are mostly raised by the relatively broad value-added tax …. Nonetheless, there is some scope to raise further revenue, particularly through broadening the base of these taxes further …
Persistent link: https://www.econbiz.de/10011577642
Cover Image
Replacing customs revenue with taxes on income and domestic consumption : the South African experience
Freytag, Andreas; Siebrits, Krige - 2023 - This version: 4 October 2023
added taxes. This transition may be a politically difficult process. This paper analyses the process of revenue transition … customs revenue to one dominated by income taxes and taxes on domestic consumption was a protracted and unplanned process. The … general revenue needs of the government led to the introduction of income taxes in 1914 and a broad-based consumption tax in …
Persistent link: https://www.econbiz.de/10014393255
Cover Image
The Taxation of Cryptocurrency Gains
Ooi, Vincent - 2021
Taking Singapore as an example, this article lays out a series of tests for determining whether gains arising from the disposal of cryptocurrencies are trade or business income, “all other income” or capital gains. It also considers the possibility of a presumption that individuals engaging...
Persistent link: https://www.econbiz.de/10013214053
Cover Image
Improving Taxes and Transfers in Australia
Hemmings, Philip; Tuske, Annamaria - Economics Department, Organisation de Coopération et … - 2015
Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia,...
Persistent link: https://www.econbiz.de/10011276985
Cover Image
Taxes and Economic Growth in Developing Countries : A Dynamic Panel Approach
NANTOB, N'Yilimon - Volkswirtschaftliche Fakultät, … - 2014
This paper looks at the effects of taxes increase on economic growth of 47 developing countries. In developing … as political and policy controversy, no simple answer exists concerning the relationship of taxes on economic growth in … developing countries. The research takes an empirical approach to analyze the effects of four types of taxes namely taxes revenue …
Persistent link: https://www.econbiz.de/10011156993