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Advanced Search Results For "TAX reform"

1 - 10 of 30,909 results for
 "TAX reform"
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2019/2009 تقييم احلال الجباية العادية في الجزائر في ظل الاصلاحات الضريبية دراسة تحليلية خلال الفترة.

Publication Type:Academic Journal

Source(s):Journal of Research in Finance & Accounting. 2021, Vol. 6 Issue 2, p289-305. 17p.

Abstract:تعالج هذه الدراسة موضوع الجباية العادية في الجزائر في ظل الاصلاحات الضريبية، وبيان أثر الاصلاح الضريبي الذي يهدف الى تحسين المردود المالي للنظام الضريبي والبحث في امكانية اخلال الجباية العادية محل الجباية البترولية من خلال تحليل الحصيلة المالية الفعلية...

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Income taxation and equity: new dominance criteria with a microsimulation application.

Publication Type:Academic Journal

Source(s):Journal of Economic Inequality. Sep2022, Vol. 20 Issue 3, p509-536. 28p.

Abstract:This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper,...

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Macroeconomic Effects of Capital Tax Rate Changes.

Publication Type:Report

Source(s):Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series. May2022, p1-69. 69p.

Abstract:We study aggregate, distributional, and welfare effects of a permanent reduction in the capital tax rate in a quantitative model with capital-skill complementarity and household heterogeneity. Such a tax reform leads to expansionary long-run aggregate ...

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The revenue efficiency consequences of the announcement of a tax transition reform: The case of WAEMU countries.

Publication Type:Academic Journal

Source(s):African Development Review. Jun2022 Supplement S1, Vol. 34, pS195-S218. 24p.

Abstract:Does the revenue replacement strategy of border taxes with domestic revenue collection (tax transition) increase efficiency in collecting revenues in developing countries? This article attempted to answer the question, by assessing the efficiency conse...

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Entrepreneurial Motivations, Opportunities, and Challenges: An International Perspective.

Publication Type:Academic Journal

Source(s):Journal of African Business. May2022, Vol. 23 Issue 2, p380-399. 20p.

Abstract:The current entrepreneurship research has primarily focused on external environmental factors that influence enterprise development in developed economies, whilst studies from developing economies are lagging. Yet, evidence from the World Bank and Glob...

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Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan.

Publication Type:Academic Journal

Source(s):Review of Quantitative Finance & Accounting. May2022, Vol. 58 Issue 4, p1535-1572. 38p.

Abstract:In 2018, Taiwan implemented a tax reform package that abolished the imputation regime, providing managers stronger incentive to engage in tax avoidance. This paper employs this unique setting to examine how the Taiwan's 2018 tax reform affects the rela...

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Revenue-neutral or profit-neutral tariff and tax reforms under imperfect competition: Welfare implications.

Publication Type:Academic Journal

Source(s):International Review of Economics & Finance. Jul2022, Vol. 80, p1-11. 11p.

Abstract:Concerns over the financial losses of government in revenues resulting from tariff reductions under trade liberalization have triggered many low-income countries to opt for a proper strategy of reforming their domestic consumption taxes. This paper ana...

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Do tax administration reforms improve tax revenue performance in Togo? Empirical insights from experimental approaches.

Publication Type:Academic Journal

Source(s):South African Journal of Economics. Jun2022, Vol. 90 Issue 2, p196-213. 18p.

Abstract:Tax administration reforms are often motivated by their potential to improve tax revenue mobilisation. However, their actual impacts are difficult to quantify. Using cross‐country panel data over the period 1990–2018, this paper analyses the impact of ...

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Research on the Policy Effect of Property Tax Reform: Take the Pilot Reforms in Chongqing and Shanghai as Examples.

Publication Type:Academic Journal

Source(s):Discrete Dynamics in Nature & Society. 6/11/2022, p1-13. 13p.

Abstract:It has been ten years since the implementation of property tax reform in Shanghai and Chongqing. With the continuous promotion of tax reform, the central government clearly put forward the decision to accelerate the pilot real estate tax reform in 2021...

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EDITORIAL.

Publication Type:Academic Journal

Source(s):Cronica Tributaria. 2022, Vol. 182 Issue 1, p5-7. 3p.

Abstract:An introduction is presented in which author discusses articles on topics including focuses on "The role of Inheritance Tax in rural areas: the transfer of rural properties", by Cristina García Nicolás and Alejandro Ahijado Villalba committed to reform...

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