Search Results

NO MIGRATION WITHOUT TAXATION: STATE EXIT TAXES.

• Authors : APPLEBY, ANDREW¹

• Source: Harvard Journal on Legislation. Winter2023, Vol. 60 Issue 1, p55-100. 46p.

Record details

Reform of China’s taxation system: from embedment in the economy to embedment in society

• Authors : Bingyang Lv; Zhaoqiang Zhang

Subjects: Taxation system; National development; Tax base

• Source: The Journal of Chinese Sociology, Vol 9, Iss 1, Pp 1-23 (2022)

Record details

The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax

• Authors : Elena STĂNCIULESCU

Subjects: enforcement system; income tax; tax revenue specific to micro-enterprises

• Source: CECCAR Business Review, Vol 2, Iss 8, Pp 37-44 (2021)

Record details

The interplay between real property valuation and taxation in Dire Dawa city administration: exploring practices and standards.

• Authors : Tsala, Muluneh Beyene¹

• Source: African Journal on Land Policy & Geospatial Sciences. Mar2022, Vol. 5 Issue 2, p329-343. 15p.

Record details

Taxation for the 21st Century: The Automated Payment Transaction (APT) Tax

• Authors : Feige, Edgar L.; Boldrin, Michele; Huizinga, Harry

• Source: Economic Policy, 2000 Oct 01. 15(31), 475-511.

Record details

Tax Evasion, Tax Competition and the Gains from Nondiscrimination: The Case of Interest Taxation in Europe

• Authors : Janeba, Eckhard; Peters, Wolfgang

• Source: The Economic Journal, 1999 Jan 01. 109(452), 93-101.

Record details

Taxation and Deadweight Loss in a System of Intergovernmental Transfers

• Authors : Smart, Michael

• Source: The Canadian Journal of Economics / Revue canadienne d'Economique, 1998 Feb 01. 31(1), 189-206.

Record details

Consolidated Taxation and Its Consequences for Regional Budgets

• Authors : Vladimir Aleksandrovich Ilyin; Anna Ivanovna Povarova

Subjects: consolidated group of taxpayers; tax policy; regional budgets

• Source: Экономика региона, Vol 15, Iss 1, Pp 70-83 (2019)

Record details

THE IMPACT OF PROPERTY TAXATION ON BUSINESS INVESTMENT IN ALBERTA.

• Authors : Dahlby, Bev¹; Ferede, Ergete²; Khanal, Mukesh¹

• Source: School of Public Policy Publications. Mar2021, Vol. 14 Issue 8, preceding p1-25. 26p.

Record details

The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada.

• Authors : Tredoux, L. G.¹ ; van der Linde, K. E.²

• Source: Potchefstroom Electronic Law Journal. 2021, Vol. 24, p1-36. 36p.

Record details

A special feature of corporate income taxation in Portugal: the autonomous taxation of expenses

• Authors : Dinis, Ana; Martins, António; Lopes, Cidália Maria

• Source: International Journal of Law and Management, 2017, Vol. 59, Issue 4, pp. 489-503.

Record details

CURRENT TAXATION MECHANISM OF CREDIT INSTITUTIONS IN THE RUSSIAN FEDERATION: ASSESSMENT OF THE STATE AND WAYS OF IMPROVEMENT AT THE CURRENT STAGE.

• Authors : MUSAEVA, KHAIBAT MAGOMEDTAGIROVNA¹; MIRZABALAEVA, FARIDA ISLAMUDINOVNA²; SHAKHBANOVA, ZAGIDAT IBRAGIMBEKOVNA¹

• Source: Ad Alta: Journal of Interdisciplinary Research. Dec2020, Vol. 10 Issue 2, p249-254. 6p.

Record details

Real Estate Taxation: World Experience and Situation in Ukraine

• Authors : Dub Andrii R.

Subjects: real estate; real estate tax; local budget

• Source: Problemi Ekonomiki, Vol 2, Iss 36, Pp 296-303 (2018)

Record details

PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA

• Authors : Dwenger, Nadja; Steiner, Viktor

• Source: National Tax Journal, 2012 Mar 01. 65(1), 117-150.

Record details

LOCATION, (REAL) LOCATION, (TAX) LOCATION: AN ESSAY ON MOBILITY'S PLACE IN OPTIMAL TAXATION

• Authors : Slemrod, Joel

• Source: National Tax Journal, 2010 Dec 01. 63(4), 843-864.

Record details

Interaction between federal taxation and horizontal tax competition: theory and evidence from Canada

• Authors : Rizzo, Leonzio

• Source: Public Choice, 2010 Jul 01. 144(1/2), 369-387.

Record details

ДЕРЖАВНЕ РЕГУЛЮВАННЯ ОПОДАТКУВАННЯ ДОХОДІВ ФІЗИЧНИХ ОСІБ У КОНТЕКСТІ ФОРМУВАННЯ ПЕРСОНАЛУ ДЛЯ СМАРТ-ПРОМИСЛОВОСТІ

• Authors : Чекіна, Вікторія Денисівна¹ ; Воргач, Олена Анатоліївна¹

• Source: Economy of Industry. 2019, Vol. 86 Issue 2, p51-83. 33p.

Record details

Corporate Income Taxation: Selected Problems and Decisions. The Case of Ukraine

• Authors : Kateryna Proskura; Tetiana Paientko

Subjects: corporate income taxation; Income; tax base

• Source: Zeszyty Teoretyczne Rachunkowości, Vol 2016, Iss 86(142), Pp 135-152 (2016)

Record details

Beggar Thy Neighbor? Property Taxation of Vacation Homes

• Authors : Anderson, Nathan B.

• Source: National Tax Journal, 2006 Dec 01. 59(4), 757-780.

Record details

CROSS-BORDER LOSS OFFSET AND FORMULARY APPORTIONMENT: A CONTRIBUTION TO THE EUROPEAN DEBATE ON THE TAXATION OF MULTINATIONALS

• Authors : Weiner, Joann Martens; Gérard, Marcel

• Source: Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 2003 Jan 01. 96, 360-366.

Record details

Thinking Straight about the Taxation of Electronic Commerce: Tax Principles, Compliance Problems, and Nexus

• Authors : McLure, Charles E.

• Source: Tax Policy and the Economy, 2002 Jan 01. 16, 115-140.

Record details

Reducing Taxation of the Corporate Income Stream: The Corporate Tax Rate and Taxation of Dividends

• Source: Financial Analysts Journal, 1978 May 01. 34(3), 57-63.

Record details

Sweden's Laffer Curve: Taxation and the Unobserved Economy

• Authors : Feige, Edgar L.; McGee, Robert T.

• Source: The Scandinavian Journal of Economics, 1983 Jan 01. 85(4), 499-519.

Record details

Important Issues and Serious Problems in Flat-Rate Income Taxation

• Authors : Harriss, C. Lowell

• Source: The American Journal of Economics and Sociology, 1984 Apr 01. 43(2), 159-162.

Record details

On the Neutrality of Flow-of-Funds Corporate Taxation

• Authors : Boadway, Robin; Bruce, Neil; Mintz, Jack

• Source: Economica, 1983 Feb 01. 50(197), 49-61.

Record details

A Note on Optimal Taxation and Administrative Costs

• Authors : Yitzhaki, Shlomo

• Source: The American Economic Review, 1979 Jun 01. 69(3), 475-480.

Record details

On the Optimal Tax Base for Commodity Taxation

• Authors : Wilson, John Douglas

• Source: The American Economic Review, 1989 Dec 01. 79(5), 1196-1206.

Record details

On the Method of Taxation and the Provision of Local Public Goods

• Authors : Starrett, David A.

• Source: The American Economic Review, 1980 Jun 01. 70(3), 380-392.

Record details

The Cost of Holding Inventories and the Demand for Labour and Capital under Corporate Taxation

• Authors : Kanniainen, Vesa; Hernesniemi, Hannu

• Source: The Canadian Journal of Economics / Revue canadienne d'Economique, 1990 Feb 01. 23(1), 226-235.

Record details

Partial Tax Reform: An Optimal Taxation Perspective

• Authors : Zodrow, George R.

• Source: The Canadian Journal of Economics / Revue canadienne d'Economique, 1985 May 01. 18(2), 335-346.

Record details

ИНФОРМАЦИОННЫЕ ОСНОВЫ СТАТИСТИЧЕСКОГО МОНИТОРИНГА ПОИМУЩЕСТВЕННОГО НАЛОГООБЛОЖЕНИЯ ЖИЛОЙ И НЕЖИЛОЙ НЕДВИЖИМОСТИ // Information Principles of Statistical Monitoring of the Property Taxation of Residential and Non-Residential Real Estate

• Authors : Viktor Salin N.; Viktor Prasolov N.; В. Салин Н.

Subjects: statistical accounting and reporting; cadastral value of statistical accounting items of residential and non-residential real estate; tax base

• Source: Экономика. Налоги. Право // Economics, taxes & law, 2017, 10, 1, 110.

Record details

The Taxation of Capital Gains

• Authors : Helliwell, John

• Source: The Canadian Journal of Economics / Revue canadienne d'Economique, 1969 May 01. 2(2), 314-318.

Record details

Commodity Taxation and Equity

• Authors : Davies, David G.

• Source: The Journal of Finance, 1961 Dec 01. 16(4), 581-590.

Record details

Comprehensive Income Taxation: A Comment

• Authors : Pechman, Joseph A.

• Source: Harvard Law Review, 1967 Nov 01. 81(1), 63-67.

Record details

CASH-FLOW TAXATION OF FINANCIAL SERVICES

• Authors : MERRILL, PETER R.; EDWARDS, CHRIS R.

• Source: National Tax Journal, 1996 Sep 01. 49(3), 487-500.

Record details

A note on nonlinear taxation in an overlapping generations model

• Authors : Brett, Craig

Subjects: nonlinear taxation; tax base; overlapping generations model

• Source: MPRA Paper, 1998.

Record details

Consolidated Taxation and Its Consequences for Regional Budgets

• Authors : V.A. Ilyin; A.I. Povarova

Subjects: tax base; media_common.quotation_subject; fi nancial results

• Source: Èkonomika Regiona, Vol 15, Iss 1, Pp 70-83 (2019)

Record details

INFLUENCE OF TAXATION ON THE TURKISH PHILOSOPHY OF ACCOUNTING: 1923- 1950.

• Authors : Adiloğlu, Burcu¹

• Source: Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi.. Jul2022, Issue 23, p63-80. 18p.

Record details

Funding employer-based insurance: regressive taxation and premium exclusions.

• Authors : Feng, Zhigang^1,2 (AUTHOR); Villamil, Anne³ (AUTHOR)

• Source: Economic Theory. Apr2022, Vol. 73 Issue 2/3, p509-540. 32p.

Record details

Financial sector taxation: Financial activities tax or financial transaction tax?

• Authors : Danuše Nerudová

Subjects: financial transaction tax; financial activities tax; tax base

• Source: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 59, Iss 2, Pp 205-212 (2011)

Record details

Prospects for the taxation of small business hotel in Krasnodar Krai

• Authors : Elena K. Vorobey; Inga S. Medvedeva

Subjects: small business; simplified tax system; tax rate

• Source: Evropejskij Issledovatelʹ, Vol 1, Iss 1, Pp 89-92 (2010)

Record details

Improving the Personal Taxation in OECD countries and the Russian Federation

• Authors : E. S. Vylkova; A. L. Tarasevich

Subjects: education.field_of_study; Entrepreneurship; tax base

• Source: Экономика. Налоги. Право, Vol 11, Iss 3, Pp 121-130 (2018)

Record details

Information Principles of Statistical Monitoring of the Property Taxation of Residential and Non-Residential Real Estate

• Authors : Viktor N. Salin; Viktor N. Prasolov

Subjects: cadastral value model; modifi ed statistical reporting forms; tax base

• Source: Экономика. Налоги. Право, Vol 10, Iss 1, Pp 110-118 (2018)

Record details

Receivables impairment comparison – accounting and taxation perspective

• Authors : Jana Gláserová; Milena Otavová

Subjects: receivables; impairment; true and fair view

• Source: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 57, Iss 3, Pp 33-42 (2009)

Record details

Real Effects of Corporate Taxation: A Review.

• Authors : Jacob, Martin¹ (AUTHOR)

• Source: European Accounting Review. Mar2022, Vol. 31 Issue 1, p269-296. 28p. 5 Charts.

Record details

Taxation and Innovation in the Twentieth Century*.

• Authors : Akcigit, Ufuk¹ (AUTHOR); Grigsby, John² (AUTHOR); Nicholas, Tom³ (AUTHOR)

• Source: Quarterly Journal of Economics. Feb2022, Vol. 137 Issue 1, p329-385. 57p. 6 Charts, 4 Graphs.

Record details

PROBLEMS AND PRIORITY AREAS FOR DEVELOPMENT OF TAXATION IN GAS AND OIL COMPLEX IN RUSSIA.

• Authors : Vasyukov, Vitaliy F.¹ ; Rusanov, Mihail S.²; Boldyrev, Ulumdzhi K.²

• Source: International Journal of Ecosystems & Ecology Sciences. Feb-Apr2022, Vol. 12 Issue 2, p651-656. 6p.

Record details

REFORMING REIT TAXATION (OR NOT).

• Authors : Borden, Bradley T.¹

• Source: Houston Law Review. Fall2015, Vol. 53 Issue 1, p1-101. 101p.

Record details

THE IMPACT OF APPLYING IFRS ON THE ACCOUNTING-TAXATION RAPPORT, AT EUROPEAN UNION LEVEL.

• Authors : MUNTEANU, Victor¹ ; ȚÎNȚĂ, Alice² ; VERA, Simina³

• Source: Knowledge Horizons / Orizonturi ale Cunoasterii. 2015, Vol. 7 Issue 1, p76-79. 4p.

Record details

The Mirage of Mark-to-Market: Distributive Justice and Alternatives to Capital Taxation

• Authors : Charles Delmotte; Nick Cowen

Subjects: Profit (accounting); Sociology and Political Science; Mark-to-market accounting

• Source: CRITICAL REVIEW OF INTERNATIONAL SOCIAL AND POLITICAL PHILOSOPHY

Record details