Since the tax has become an important role and is one of means used by state to direct economic life, a impact on economics investment project its returns, this makes factor in climate host country for investment, which that can be obstacle or An incentive invest state, (tax incentives granted foreign investment) we rely such as: exemptions, carry-over losses, depreciation system...... other in...

Following the seminal work of late 19th century economist Etienne Laspeyres we analyse the incidence of the Prussian milling and butchery tax shortly before its repeal in 1875. A comparison of flour prices in cities which levied this tax with cities which did not reveals unusually strong tax overshifting. Modern theories which explain overshifting of a specific tax argue with quality improvemen...

126 words) Following the seminal work of late nineteenth century economist Etienne Laspeyres we analyse the incidence of the Prussian milling and slaughter tax shortly before its repeal in 1875. A comparison of flour prices in cities which levied this tax with cities that did not reveals unusually strong tax overshifting. Modern theories explain overshifting of a specific tax with quality impro...

BY PAT BRESLIN, BATES WHITE ECONOMIC CONSULTING P erhaps it is neither the best of times nor the worst of times, but tension is building between multinational companies and tax authorities residing in various capitals around the world, particularly where tax and technology issues intersect. From Paris to London, from Bombay to Beijing, and from Tokyo to Washington, D.C., there is intense scruti...

Tax treaties are often viewed as a mechanism for eliminating tax competition, however this approach ignores the need for bargaining over the treaty’s terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty. In a simple framework, we develop hypotheses about patterns in treaty tax rates. A key determinant for these patterns is the relative size of bilate...

Practical problems of income tax enforcement are characterized by the fact that auditing of tax payers has to be done by employees of the enforcement authority who may not be motivated to act in it's best interest. We study a form of auditor moral hazard, where the auditor can shirk on his auditing e®ort and claim to have found no evidence of irregular behavior of tax payers. This would make hi...

Human T-cell leukemia virus type I (HTLV-I) Tax is a potent transcriptional regulator that can activate or repress specific cellular genes and that has been proposed to contribute to leukemogenesis in adult T-cell leukemia. Previously, HTLV-I- infected T-cell clones were found to be resistant to growth inhibition by transforming growth factor (TGF)-beta. Here it is shown that Tax can perturb Sm...

The paper is focused to identify shortcomings in the tax revenue collection in Pakistan. For this purpose, elasticities of different taxes were estimated. Partial adjustment and regression models were estimated to quantify the values for these elasticities. Short-run and long-run elasticities for direct and indirect taxes were identified. The results indicated that long-run revenue elasticities...