Pricing and Taxation
What are the options? Pricing and taxation policy reforms to redress excessive alcohol consumption and related harms in Australia
... minimum pricing in Canada. In Australia, proxy minimum pricing restrictions have been introduced in the Northern Territory and Western Australia and there is some evidence of the effectiveness of the policy ...
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The Problem of Transfer Pricing in Indonesia Taxation System
... Indonesia taxation system in term of transfer pricing transaction held by multinational enterprises cooperating with affiliated ones ...transfer pricing, the government has a decreasing potential ...
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Stochastic Taxation and Asset Pricing in Dynamic General Equilibrium
... with more severe price changes under plausible conditions. Hence, long-term bonds and equities tend to pay on average higher returns than short-term bonds. The asset pricing implications are not driven by a di ...
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Fee-Setting Mechanisms: On Optimal Pricing by Intermediaries and Indirect Taxation
... and auction sites on the world wide web, and by governments in most developed countries to generate tax revenue via indirect taxation. Our pricing based model ascribes the central role of choosing the ...
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Indirect Taxation, Public Pricing and Price Cap Regulation: a Synthesis
... public pricing and indirect taxation in order to highlight the strong correspondence between the results of these two strands of ...Ramsey-Boiteux pricing rule in order to show how an ad hoc ...
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On Transfer Pricing Taxation Rules of Intangibles in the Transnational Business Restructurings
... transfer pricing issues, and particularly make the transfer pricing issues of intangibles in the transnational business restructurings more ...transfer pricing issues raised by transnational business ...
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One Markup to Rule Them All: Taxation by Liquor Pricing Regulation
... uniform taxation not only on a diverse set of consumers, but also on the manufacturers of the taxed ...commodity taxation, we do not assume that the taxed industry is competitive but rather allow for market ...
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Attitudes towards road pricing and environmental taxation among US and UK students
... environmental taxation scenario, the ...road pricing, mean values are also higher in the ...congestion pricing scheme would be effective for reducing global warming compared to students in London for ...
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Globalization, Multinationals and Tax Base Allocation: Advance Pricing Agreements as Shifts in International Taxation?
... transfer pricing purposes (Sawyer, 2004: ...transfer pricing issues and principles to be applied ...for taxation) have the same view on fact patterns and interpretation of legal principles (Rodemer, ...
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Base Erosion and Profit Shifting: How Corporations Use Transfer Pricing to Avoid Taxation
... This Note examines the issues created by base erosion and profit shifting. While a number of strategies exist to accomplish the goals of BEPS, this Note focuses on the exploitation of transfer pricing. Part I of ...
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Atkinson-Stiglitz and Ramsey reconciled: Pareto e cient taxation and pricing under a break-even constraint
... commodity taxation and pricing rules that emerge for goods that are produced by public/regulated …rms as well as those produced subject to no ...requires taxation of goods produced by the ...
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Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing: A Contribution to the Foundations of Public Economics
... This additional requirement will add another perspective to the relation be- tween income taxation and public-goods provision and pricing. In Hellwig (2004 a), I had shown that, in a large economy with ...
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Alcohol Pricing and Taxation
... alcohol taxation as an appropriate measure for improving social outcomes in Australia because of the high costs imposed by excessive alcohol ...Alcohol taxation is a very cost‐effective strategy for ...
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Towards better transport pricing and taxation in Belgium
... of taxation to the commuters, but from a transport economic point of view the result is 90% as efficient as when one government level perfectly controls the two policy ...
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Transfer Pricing: Achieving Fair National Taxation of International Transactions
... The body of tax law governing transfer pricing developed by the United States has influenced regulation of this type of pricing in other nations.28 The concept of tra[r] ...
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Structuring Multinational Insurance Programs: Addressing the Taxation and Transfer Pricing Challenge
... Multinational enterprises also demand execution certainty with respect to claims handling and indemnification. Regardless of whether the insured has purchased a master policy for the parent company, or a series of local ...
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Getting the facts right on. Alcohol Taxation, Pricing and Alcohol-related Harm
... between taxation/minimum prices and harmful consumption A 2004 WHO report did not provide adequate data to assess the relationship between tax/price policies and alcohol-related ...
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American Bar Association Section of Taxation Transfer Pricing Committee. Comments Concerning Transfer Pricing "Services" Regulations
... from pricing based exclusively on the taxpayer’s existing accounting data outweighs any potential income distortion caused by the failure to return a profit to the service ...
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Transfer Pricing Rules in the BRICS World: A Shifting Balance in Global Taxation Governance?
... implications in international tax law is to imagine the global profits of a Multinational Enterprise (“MNE”) as a pie that needs to be divided, in a principled and fair manner, between the different countries involved 14 ...
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Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting
... But with only domestic operations surviving, output prices would no longer be responsive to tax policy, implying as in the original model that the tax system simply con- sists of a tax o[r] ...
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