TAX COMPETITIVENESS AS A POPULATION BENEFIT INDICATOR

Tax-benefit Revealed Social Preferences

This paper inverts the usual logic of applied optimal income taxation. It starts from the observed distribution of income before and after redistribution and corresponding marginal tax rates. Under a set of simplifying assumptions, it is then possible to recover the social welfare function that would make the observed marginal tax rate schedule optimal. In this framework, the issue of the optim...

International Competitiveness, Tax Incentives, and a New Argument for Tax Sparing: Preventing Double Taxation by Crediting Implicit Taxes

A Comprehensive Retail Sales Tax as a Single Tax

A well-crafted retail sales tax on all goods and services could replace all 36 other state-level taxes in Kansas— including the personal and corporate income taxes. The tax rate could be eight percent (8%) or less, after the state government makes budget adjustments related to the recent recession-driven revenue shortfalls. Such a bold move holds the promise of making Kansas one of the most gro...

Competitiveness of Slovenia as a Tourist Destination

In an increasingly saturated market the fundamental task for the destination management, is understanding how tourism destination competitiveness can be enhanced and sustained. Competitiveness of a tourist destination is an important factor that positively influences the growth of the market share. Therefore tourism managers have to identify and explore competitive advantages and analyse the ac...

Thrombocytopenia as an Indicator of Malaria in Adult Population

Objectives. To evaluate the predictive value of thrombocytopenia in malaria. Patients and Methods. It was a prospective observational study on all febrile patients with thrombocytopenia presenting to the Medical Unit of Hayat Abad Medical Complex during November 2008 to November 2010. Results. Of the total of 228 patients with fever and thrombocytopenia, 121 patients (53%) proved to be sufferin...