INTRODUCTION quality remain unchanged. If other sources of taxation are used they also Pressures are increasing for reforms in financing must be evaluated relative to the concepts of equity of local government services. At the local level, the and regressiveness on taxpayers. One frequently property tax is a major source of concern.! Two mentioned alternative to the property tax is a local majo...

The U.S. tax law taxes a multinational firm (MNF)’s global incomes at its home country tax rate. To avoid double taxation, it permits tax cross-crediting. Namely, the global firm can use excess foreign tax credits (FTCs) (the portion of foreign tax payments that exceed the home country tax liabilities) generated from a subsidiary located in a high-tax country to offset the tax liabilities of it...

We previously reported that inflammatory arthropathy resembling rheumatoid arthritis (RA) develops among transgenic mice carrying the long terminal repeat (LTR)-env-pX-LTR region of human T cell leukemia virus type I (LTR-pX-Tg mice). Because four genes are encoded in this region, we produced transgenic mice that only express the tax gene to examine its role in the development of arthritis. Tra...

In this paper we characterize, both theoretically and quantiatively, the optimal mix of progressive income taxes and education subsidies in a model with endogeous human capital formation, borrowing constraints and income risk.

the aim of this study is to produce a theory of action with emphasis on the vat tax and to discover the underlying condition, the causal factors and interventions that affect this action. the method of underlying theory was used. and using purposive sampling, depth interviews were conducted with 51 participants. the findings show that deinstitutionalization of vat is of category or central core...

The U.S. tax law taxes a multinational firm (MNF)’s global incomes at its home country tax rate. To avoid double taxation, it permits tax cross-crediting. Namely, the global firm can use excess foreign tax credits (FTCs) (the portion of foreign tax payments that exceed the home country tax liabilities) generated from a subsidiary located in a high-tax country to offset the tax liabilities of it...

Efficient bovine leukemia virus (BLV) transcription requires the virus-encoded transactivator Tax(BLV), which acts through three Tax(BLV)-responsive elements located in the 5' long terminal repeat. It has been proposed that the binding of the CRE-binding protein (CREB) and the activating transcription factor (ATF) to the three imperfect cAMP-responsive elements (CREs) located in each Tax(BLV)-r...

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 – 2002 which includes all taxpayers in the top percentile of the gross income distribution. We show that the distribution of the tax burden is highly concentrated, and that German income taxation has remained effectively p...