Direct taxes
Determinants of Tax Revenue: A Comparative Study of Direct taxes and Indirect taxes of Pakistan and India
... Indirect taxes include custom, sales tax, airport value tax ...times taxes were basically charged on sale and purchase of ...of taxes were collected from inhabitants of ...1922. Direct ...
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Assessment Of The Role Of Inequality And Income Distribution Factors In The Third Economic Development Plan ( With Emphasis On Direct Taxes)
... of direct taxes (including income tax, corporate tax and wealth tax) has been able to make income distribution more balanced and the two others have had a considerable role in making income distribution ...
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Cash social transfers, direct taxes, and income distribution in late socialism
... This paper analyzes the impact of cash social transfers and direct taxes on the size income distribution in Czechoslovakia, Hungary, Poland, Yugoslavia and Bulgaria at the end of t[r] ...
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Comparison of Direct Taxes in the Czech Republic and the Slovak Republic
... S daňovým zatížením souvisí složitost daní. Posuzuje se právě podle daňového zatížení, administrativní a časové náročnosti plnění daňové povinnosti a celkového počtu daňových plateb. Státy s nižší daňovou zátěží a menším ...
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Tax harmonization programme. Programme for the harmonization of direct taxes. Bulletin of the European Economic Community, Supplement No. 8, 1967
... i International double taxation which results from the practice of charging withholding tax is not always avoided between member countries because the withholding tax is not always fully[r] ...
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The Direct Taxes Code, 2012
... of Taxes concerned is of opinion that it is necessary to compute the total income of a partner in the firm or a member of the association of persons, as the case may be, the Deputy Commissioner of Taxes may ...
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International Percussions of Direct Taxes
... and taxes on the incomes of both factors subject to choice are levied efficiently in the decentral Nash ...levy taxes on the incomes of all factors subject to choice by ...capital taxes exist and the ...
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The growth trade off between direct and indirect taxes in South Africa: Evidence from a STR model
... of direct and indirect taxes on economic growth for South Africa using the recently developed smooth transition regression (STR) ...indirect taxes are positively related with economic growth whereas ...
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The Trade off between Direct and Indirect Taxes in Kenya. An Empirical Analysis
... between direct and indirect tax and economic ...indirect taxes are significantly and positively correlated with economic growth in ...indirect taxes is more conducive to economic growth in the long ...
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Taxes. Lump Sum Taxes
... Direct Taxes: Taxes which generally with varying tax rates based on the value of tax ...of direct taxes in ...income. Direct taxes presumed to be more equitable (more ...
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Integrated Modelling of the Impact of Direct and Indirect Taxes Using Complementary Datasets
... Household expenditure data can be used to directly model the impact of changes in indirect taxation. Collins (2014), Leahy et al. (2011) and Barrett and Wall (2006) are recent examples of applications of this approach in ...
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The effect of direct and indirect taxes on poverty in developing countries
... A tax system is a combination of public expenditure and tax policies in a legal and administrative framework. However, each element affects negatively or positively on poverty. A mixture of these policies determines who ...
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Taxes and the location of targets
... avoid taxes by shifting income to lower-tax jurisdiction (see Proposition 3), we also allow the impact of taxes to be different between MNEs and domestic companies in all our model ...
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Implications of Implicit Taxes
... Implications of Implicit Taxes SMU Law Review Volume 52 | Issue 2 Article 4 1999 Implications of Implicit Taxes David A Weisbach Follow this and additional works at https //scholar smu edu/smulr This[.] ...
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Reforming Indirect Taxes in India : Role of Environmental Taxes
... Both practical experience and simulation models indicate that environmental tax can be effective in reducing taxation. For example, Symons, Proops and Gay (1994) use a demand system with estimated demand elasticities to ...
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Tetris, Taxes and Retirement
... The bottom line: Taxes irk retirees, perhaps even more than they irk younger people. The more money and the more types of accounts that a client has, it seems safe to say, the more he or she needs a tax-efficient ...
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In 1799, They Said ‘No’ to Taxes
... Tax season always reminds me of the Fries Rebellion of 1799, when, among the woods, hills, taverns, farms, fields and back roads near where I live, a group of German-speaking farmers resisted the first direct tax ...
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Who pays the taxes?
... The personal income tax and contributions to finance the general social insurances dominate the tax system, each accounting for about one-quarter of total tax revenues. Less than 10 percent of income tax due is ...
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The Montana Death Taxes
... debts of the decedent owing at the time of death, expenses of funeral and last illness, all Montana state, county, municipal and federal taxes, including all pena[r] ...
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On the Incidence of Substituting Consumption Taxes for Income Taxes
... consumption taxes for income taxes, and it is possible that all of these ways make some consumers worse-o¤ (Theorem 1) and other consumers better-o¤ (Theorem ...
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