Abel, Andrew B., 164 Abrams, Howard, 114 accountability, 170 deliberative concepts of, 191–2, see also elitism Agreement on Subsidies and Countervailing Measures (SCM Agreement), 132–4 alcohol, taxes on, 22 Allan, William, 84 allocation efficiency, 122–7 allocation of resources, 6 Alm, James, 115 Andrews, William, 168 Argentina, definition of benchmark tax in law, 85 Arizona Christian School Tu...

Business data is high-value data and has a high reuse potential both in national and in cross-border settings. National business registers, tax authorities and others are currently holding such data. Opening up basic business data and making it available in machine-readable formats will definitely increase its reuse. In this work, the authors present, following a stepwise approach, how this can...

This paper analyzes the effect of repatriation taxes on dividend payments by the foreign affiliates of American multinational firms. The United States taxes the foreign incomes of American companies, grants credits for any foreign income taxes paid, and defers any taxes due on the unrepatriated earnings for those affiliates that are separately incorporated abroad. This system thereby imposes re...

BACKGROUND It is unclear how the public would respond to changes in government decisions about how much to spend on medical research in total and specifically on major disease areas such as cancer. Our aim was to elicit the views of the general public in the United Kingdom about how a change in government spending on cancer research might affect their willingness to donate, or to hypothecate a ...

This paper investigates the effect of horizontal corporate group (keiretsu) affiliation on effective tax rates in Japan. After controlling for variables that affect corporate income taxes, keiretsu firms have lower effective tax rates than independent firms. These findings are attributed to political power and the unique corporate governance mechanism of keiretsu groups. Furthermore, horizontal...

● A foreign partnership, a foreign simple trust, or a foreign grantor trust (see instructions for exceptions) W-8ECI or W-8IMY ● A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession that received effectively connected income or that is claiming the applicability of section...

underground economy affects important indexes such as formal gdp, unemployment, consumption, production and etc. therefore it is necessary to identify elements and factors which affect underground economy to restrict it. surveys and studies indicate the size of iran’s underground economy is high and taxes, quantity and quality of regulations and performance of formal economy are the important f...

The tax code in the United States historically has provided quite a favorable environment for nonprofit institutions. Not only are such institutions usually exempt from taxation, but contributions made to them are deductible in the individual, corporate, and estate taxes. Other tax provisions, such as the exclusion of scholarships and certain fringe benefits from income, the use of tax-exempt b...

The state inspections play an important role in the modern economy. There are two main directions of their activity. The rst one is collection of payments to the state budget. The tax inspections and the customs control the payment's values and check exemptions from payments for di erent economic agents. The agency should prevent tax or customs evasion but not interfere with the agents eligible...