Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes
نویسندگان
چکیده
منابع مشابه
International Taxation
The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and Mirrlees (1971) note that small open economies incur very high costs in attempting to tax the returns t...
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Population based real-life datasets often contain smaller clusters of unusual sub-populations. While these clusters, called ‘hot spots’, are small and sparse, they are usually of special interest to an analyst. In this paper we introduce a visual drill-down SelfOrganizing Map (SOM)-based approach to explore such hot spots characteristics in real-life datasets. Iterative clustering algorithms (s...
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Countries around the world continue to tax corporate income at significant rates despite downward pressures from international competition. Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average corporate tax collections actually rose from 2.1% of GDP in 1982 to 2.4% of GDP in 1999. Two pieces of...
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The net effects of switching from consumption taxation to inflation taxation on resource allocation and welfare crucially depend on production externalities. With elastic labor supply, raising inflation taxation decreases leisure, but increases the levels of real consumption, capital, and output. Moreover, this tax switch has two opposing effects on the level of real money balances: A positive ...
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ژورنال
عنوان ژورنال: Bond Law Review
سال: 1998
ISSN: 2202-4824,1033-4505
DOI: 10.53300/001c.5309