F or several decades, the selection of a proper tax base has been among the most serious concerns for the economic policy makers. The computable general equilibrium models analysis provides a comprehensive framework for the investigation of the effects of the adopted policies on the economy of a country. In the present study, using a static computable general equilibrium, the effects of tax ref...

The European Commission aims to ensure the transparency of aid granted by individual member states, and simplest most transparent instrument support, next grants, are tax relief. In both Czechia Poland, investment incentives for new investments include regional in form relief income – this includes exemptions Czechia, as well property countries. purpose article is compare scope conditions recei...

It can be stated that the state has turned to non-financial functions of taxation with tax expenditure practices, abandonment of a part current period collection. Purpose expenditures explained by aim improving macroeconomic indicators such as economic growth, stability, efficiency in resource distribution and ensuring fair income distribution. Tax are generally incurred exemptions, exempt...

Nonprofits receive tax exemptions in return for social value creation and delivery. While the outcomes of these are often positive, there detracting situations which the...

Similar to most countries, the objectives of the taxation system in Pakistan are not well-defined. Historically, the primary objective has been resource generation for the government. The taxation system has simultaneously addressed the secondary objectives of promoting area/sectorspecific economic activities, discouraging undesired imports/production, encouraging savings and investment. These ...

During the last decade, Norway has carried out an ambitious climate policy by implementing a relatively high carbon tax already in 1991. The Norwegian carbon taxes are among the highest in the world. Data for the development in CO2 emissions provide a unique opportunity to evaluate carbon taxes as a policy tool for CO2 abatement. We combine a divisia index decomposition method and applied gener...

Revenue losses from tax exemptions have become substantial in an increasing number of African countries. We argue that, under conditions democratisation and economic liberalisation, the growing use is central to supply demand campaign financing. This argument explored relation Tanzania, where abolition one-party rule 1992 meant reduced state subsidies parties inter- intra-party competition for ...