Indirect Taxation
Indirect taxation and the welfare effects of altruism on the optimal fiscal policy
... Ramsey taxation sometimes requires making additional assumptions about the set of tax ...Ramsey taxation literature, time- consistency issues are often ignored (see Martin, 2009, for a recent ...of ...
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The impact of direct-indirect taxation on consumer
... them. Taxation has either direct or indirect effects on almost every aspect of production and distribution in modern economies and is therefore an important aspect in economic ...levied. Indirect ...
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On the Relative Size of Direct and Indirect Taxation
... anything else of practical considerations. As noted earlier, the state nowadays is increasingly relying on indirect taxation, expanding it to new fields such as banking and energy. And, for the tax ...
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Indirect Taxation, Public Pricing and Price Cap Regulation: a Synthesis
... respectively, indirect taxation and public pricing when distributional concerns are accounted for in the social welfare function -, Ahamad and Stern (1984) and Ross (1984) – who proposed, independently but ...
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A Contribution to the Positive Theory of Indirect Taxation
... abolish indirect taxation? If we consider that direct taxation is progressive in practice whilst indirect taxation is mildly regressive 1 it might be perfectly possible to see the ...
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Indirect Taxation in Vertical Oligopoly
... on indirect taxation compared the effects of unit and ad valorem taxes under oligopoly due to the fact that many in- dustries exhibit an oligopolistic ...
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GDP Growth and Indirect Taxation in Bangladesh: Related Issues, Consequences and Expectation
... and indirect tax for forecasting sustainable economic growth through social equity and justice of ...and indirect tax are having long run negative relationship, which also shows that indirect tax has ...
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Indirect Taxation and Redistribution: The Scope of the Atkinson-Stiglitz Theorem
... One of the oldest controversies in tax theory involves the choice between direct and indirect taxation, in particular the issue of when differential commodity taxes are not a component of the optimal tax ...
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Indirect Taxation in Vertical Oligopoly
... on indirect taxation compared the effects of unit and ad valorem taxes under oligopoly due to the fact that many in- dustries exhibit an oligopolistic ...
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INDIRECT TAXATION AND REDISTRIBUTION: THE SCOPE OF THE ATKINSON-STIGLITZ THEOREM
... One of the oldest controversies in tax theory involves the choice between direct and indirect taxation, in particular the issue of when differential commodity taxes are not a component of the optimal tax ...
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Gender and incidence of indirect taxation: Evidence from Uganda
... household indirect taxes are progressive by expenditure quintile, similar patterns are not observed by gender-based household typologies except for fuel ...Since indirect taxes are consumption taxes, the ...
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Indirect taxation in the European Union
... in taxation, cost of transport and cooperation of buyers and sellers who do not inform the tax authorities if they know that the objective of certain purchases is tax ...
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Social incidence of indirect taxation in Pakistan (1990-2001)
... of indirect taxes exhibited a steep decline during the decade of 1990s (World Bank, ...of indirect tax declined from around 46 percent in 1990-91 to only 15 percent in ...
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Direct versus Indirect Taxation: The Design of the Tax Structure Revisited
... Finally, we have attempted to go beyond these general interpretations and to provide more specific results. On these grounds, our results are admittedly preliminary, and more research is certainly needed. The major ...
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EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Value Added Tax
... For the application of Articles 44, 58 and 59a of Directive 2006/112/EC, where a supplier of telecommunications, broadcasting or electronically supplied services provides tho[r] ...
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Indirect Taxation and Privatization in a Model of Government’s Tax Preference
... The economic analyses of the government are divided into two broad aspects. One aspect emphasizes that the government operates in public interest. The other is that the government often sets targets for tax revenue ...
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Direct and Indirect Taxation-Law : 1 and : Practice
... under proviso to section 11A(1) of the Central Excise Act, 1944 demanding duty short paid and interest payable thereon under section 11AB.. In addition, the assessee has been made liable[r] ...
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Indirect Taxation and Privatization in a Model of Government's Preference
... It is well known that ad valorem taxes dominate specific taxes from the welfare perspective, as evidenced by analysis using the Cournot-type model of Seade (1985) and Delipalla and Keen (1992), among others (see also ...
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Optimal indirect and capital taxation
... As mentioned above, in our paper, agents’ intertemporal marginal rates of substitution are publicly known. There are many other papers which also adopt this modelling strategy. For example, Diamond and Mirrlees (1978, ...
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Taxation
... Taxation SMU Law Review Volume 61 Issue 3 Annual Survey of Texas Law Article 25 2008 Taxation Cynthia M Ohlenforst Sam Megally Angela Johnson Follow this and additional works at https //scholar smu ed[.] ...
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