Download or read book Changes in Direct Taxes on the Components of Income written by Canada. Royal Commission on Taxation and published by . This book was released on 1962 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Changes in Direct Taxes on the Components of Income written by John D. Bossons and published by . This book was released on 1968 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies of the Royal Commission on Taxation No 28 Changes in Direct Taxes on the Components of Income written by Canada. Royal Commission on Taxation and published by . This book was released on 1966 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies of the Royal Commission on Taxation No 28 Changes in Direct Taxes on the Components of Income written by Canada. Royal Commissions and Commissions of Inquiry and published by . This book was released on 1962 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Composition and Growth written by Mr.Santiago Acosta Ormaechea and published by International Monetary Fund. This book was released on 2012-10-26 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the period 1970-2009—21 high-income, 23 middle-income and 25 low-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive association with growth; and (3) a reduction in income taxes while increasing value added and sales taxes is also associated with faster growth.
Download or read book Macroeconomic Effects of Tax Rate and Base Changes written by Frederico Lima and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected yield, motivation, and announcement and implementation dates of more than 2,000 tax measures across 10 OECD countries. Using this data, we then analyze the macroeconomic impact of tax changes, distinguishing between tax rate and tax base changes, and further differentiating between changes in personal income, corporate income, and value added taxes. Our results suggest that base broadening during fiscal consolidations leads to smaller output and employment declines compared to rate hikes, even when distinguishing between tax types.
Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Download or read book Handbook of Key Global Financial Markets Institutions and Infrastructure written by Gerard Caprio and published by Academic Press. This book was released on 2012-11-27 with total page 635 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title begins its description of how we created a financially-intergrated world by first examining the history of financial globalization, from Roman practices and Ottoman finance to Chinese standards, the beginnings of corporate practices, and the advent of efforts to safeguard financial stability.
Download or read book An Empirical Investigation of Elasticity of Direct Taxes in Kenya written by Wycliff Ombasa and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government of Kenya has continuously pursued tax reform agenda to increase its domestic's tax revenues mobilization. This study examined the elasticity of direct income taxes as a measure of tax productivity in Kenya. Specifically, the paper examined the elasticity of Corporation tax, Property taxes (rental taxes) and personal income taxes (Pay As You Earn) as components of direct government tax revenues with respect to the changes in national income/ GDP at factor income as a proxy base. The study population for the research was the years from 2007 to 2017 financial year spanning for a period of 11 years. The study relied on secondary data and utilized a time series approach to estimate tax elasticity for Kenya for the period 2006/2007 to 2016/2017. Proportional Adjustment Method (PAM) model and Error Correction Mechanism (ECM) were adopted for data analysing. To check stationarity of the time series data, Phillips Perron (PP) and Augmented-Fuller (ADF) for unit root test techniques was adopted. The results revealed that direct taxes in Kenya are inelastic with elasticity value of 0.592 less than unit with an error correction coefficient of 0.7778. The study established that the direct tax revenue in Kenya is actually not responsive enough to changes in income growth since the coefficient of elasticity was less than a unity. Thus the system of direct taxes is not productive in general. Based on these findings, we recommend that the government of Kenya should strengthen tax reforms in order to increase the productivity of income tax revenue.
Download or read book International Encyclopedia of Housing and Home written by and published by Elsevier. This book was released on 2012-10-09 with total page 3870 pages. Available in PDF, EPUB and Kindle. Book excerpt: Available online via SciVerse ScienceDirect, or in print for a limited time only, The International Encyclopedia of Housing and Home, Seven Volume Set is the first international reference work for housing scholars and professionals, that uses studies in economics and finance, psychology, social policy, sociology, anthropology, geography, architecture, law, and other disciplines to create an international portrait of housing in all its facets: from meanings of home at the microscale, to impacts on macro-economy. This comprehensive work is edited by distinguished housing expert Susan J. Smith, together with Marja Elsinga, Ong Seow Eng, Lorna Fox O'Mahony and Susan Wachter, and a multi-disciplinary editorial team of 20 world-class scholars in all. Working at the cutting edge of their subject, liaising with an expert editorial advisory board, and engaging with policy-makers and professionals, the editors have worked for almost five years to secure the quality, reach, relevance and coherence of this work. A broad and inclusive table of contents signals (or tesitifes to) detailed investigation of historical and theoretical material as well as in-depth analysis of current issues. This seven-volume set contains over 500 entries, listed alphabetically, but grouped into seven thematic sections including methods and approaches; economics and finance; environments; home and homelessness; institutions; policy; and welfare and well-being. Housing professionals, both academics and practitioners, will find The International Encyclopedia of Housing and Home useful for teaching, discovery, and research needs. International in scope, engaging with trends in every world region The editorial board and contributors are drawn from a wide constituency, collating expertise from academics, policy makers, professionals and practitioners, and from every key center for housing research Every entry stands alone on its merits and is accessed alphabetically, yet each is fully cross-referenced, and attached to one of seven thematic categories whose ‘wholes' far exceed the sum of their parts
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation written by Stephen Smith and published by Oxford University Press, USA. This book was released on 2015 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.
Download or read book Gas Trading Manual written by David Long and published by Elsevier. This book was released on 2001-07-20 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its launch in 2001, Gas Trading Manual (GTM) has established itself as the leading information source on the international gas market. Compiled from the contributions of some of the most senior and widely respected figures in the trade, this edition provides detailed and accurate analysis on all aspects of this complex business from the geography of gas through to the markets, trading instruments, contracts, gas pricing, accounting and taxation. This edition further enhances its reputation as the indispensable practical companion for all those involved in the trading of gas.
Download or read book Your Federal Income Tax for Individuals written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Making Money Matter written by National Research Council and published by National Academies Press. This book was released on 1999-11-30 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States annually spends over $300 billion on public elementary and secondary education. As the nation enters the 21st century, it faces a major challenge: how best to tie this financial investment to the goal of high levels of achievement for all students. In addition, policymakers want assurance that education dollars are being raised and used in the most efficient and effective possible ways. The book covers such topics as: Legal and legislative efforts to reduce spending and achievement gaps. The shift from "equity" to "adequacy" as a new standard for determining fairness in education spending. The debate and the evidence over the productivity of American schools. Strategies for using school finance in support of broader reforms aimed at raising student achievement. This book contains a comprehensive review of the theory and practice of financing public schools by federal, state, and local governments in the United States. It distills the best available knowledge about the fairness and productivity of expenditures on education and assesses options for changing the finance system.
Download or read book The Effects of Taxation on Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
Download or read book A generation of change a lifetime of difference written by Evans, Martin and published by Policy Press. This book was released on 2009-09-02 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: This innovative book addresses the historical development of social and fiscal policies from the late 1970s to the present day by asking what has changed, how these changes have affected the lifecourse and what the potential lifetime impacts of policy change are. This book provides an overview of the development of policy change over the period and uses an innovative and unique lifetime approach from the cradle to the grave to put it into perspective. The authors begin by reviewing the political changes and policy story since the 1970s and demonstrate the economic and social changes that have occurred alongside. The book then takes an innovative approach in looking at specific programmes about crucial aspects of the lifecycle - from maternity and childhood, through to adult events and risks before finally looking at retirement, survivorship and death. Finally, profiles of three hypothetical families - the Meades, who are median earners, the Moores, high earners and the Lowes who are low paid - are developed for 1979, 1997 and 2008 to provide a comprehensive discussion of policy change and make innovative insights for the future. This is the first book to join up the history of policy direction with an analysis of outcomes over the whole period. It will therefore be ideal for students of social policy and attract a wide readership interested in pensions, children's support and related issues.
