منابع مشابه
Tax Systems and Tax Reforms in South and East Asia: Fiscal Federalism in the Big Developing Countries: China and India
This paper is part of a wider research on South and East Asia countries’ taxation, carried over at this Department, under the direction of L. Bernardi, A. Fraschini and P. Shome, and under the supervision of. V. Tanzi. In South and East Asian countries a highly centralized government prevails, although recently some trends are moving toward a greater degree of decentralization. Also the two gia...
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We propose graphical methods to determine whether commodity-tax changes are “socially efficient”, in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient tax reforms. The statistical properties of ...
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Taxes have major costs beyond the collected revenue: deadweight from distorted incentives, compliance and enforcement costs, etc. A simple market mechanism, the Equity Tax, avoids these problems for the trickiest cases: corporate, dividend, and capital gains taxes. It exploits the ability of the share prices to reflect the expected true annual return (as perceived by investors, not as defined b...
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The manipulation of transfer prices changes the relative tax burdens multinational firms face in their different countries of operation and may even reduce a firm’s worldwide tax payments. At the same time, transfer price manipulation will often trigger changes in the tariffs that are levied on intra-company imports. For this reason, when tax rates change, as they did for many countries during ...
متن کاملThe Equity Tax and Shelter
Taxes have major costs beyond the collected revenue: deadweight from distorted incentives, compliance and enforcement costs, etc. A simple market mechanism, the Equity Tax, avoids these problems for the trickiest cases: corporate, dividend, and capital gains taxes. It exploits the ability of the share prices to reflect the expected true annual return (as perceived by investors, not as defined b...
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ژورنال
عنوان ژورنال: Intereconomics
سال: 1994
ISSN: 0020-5346,1613-964X
DOI: 10.1007/bf02926383