Taxation Perspectives

Government redistribution and development: A global perspective ...

Based on a database on the distribution of taxes and transfers in 151 countries, this column uncovers a number of new results on the evolution of fiscal ...

A Global Perspective on Citizenship-Based Taxation

For those taxed on the basis of legal status alone, however, the enforceability of the tax jurisdiction depended almost entirely on the indi- vidual's own ...

Taxation in Historical Perspective: on the Origins and Evolution of ...

The historical study of taxation has received renewed interest not only among economic historians and sociologists both also among political scientists. Topics ...

Critical perspectives on taxation - Rebecca Boden - Academia.edu

Taxation does not formally sit within a single discipline, and for that matter, there continues to be debate concerning whether it is capable of being a ...

Perspectives on Alcohol Taxation - PubMed

The issue of alcohol taxation can be viewed from several angles: public health, revenue generation, economic efficiency, fairness, and effects on employment ...

What Do People Think About Taxes? They Are Partisan, Dazed, And ...

The public views on taxes are driven by partisanship and how they think the revenue would be spent, according to a new study.

How Do Tax Policies Affect Individuals and Businesses?

Published online 2021. 2. Piketty T, Saez E. How Progressive is the U.S. Federal Tax System? A Historical and International Perspective. J Econ ...

An inside perspective on the Tax White Paper - Treasury.gov.au

I will be discussing the importance of tax reform, the opportunities, the benefits and the challenges. I will also delve into Treasury's role.

Perspectives on the Tax Avoidance Culture - Scholarship Commons

Henry Ordower discusses the effect that legislating economic incentives through the tax system has on taxpayer behaviour and explores the resulting ...

TAXATION IN PERSPECTIVE - jstor

TAXATION IN PERSPECTIVE. T. v. Smith. Professor of Citizenship and Philosophy, Syracuse University. Somebody has defined the human body almost vulgarly as an ...

Taxation: Philosophical perspectives - ResearchGate

Abstract. Taxation: Philosophical Perspectives is the first edited collection devoted to addressing philosophical issues relating to tax. The tax system is ...

Taxation and Savings - A Neoclassical Perspective | NBER

The paper considers four fundamental types of fiscal policies and compares their quantitative affect on savings.The essential elements of these ...

Theoretical perspectives on resource tax design - EconStor

For this reason, royalties are commonly recorded in the fiscal accounts as non-tax revenues. From the perspective of the investor, of course, it.

Tax perspective - PwC

On the other hand, resident individuals having a taxable income and dividend income exceeding Rs3.5m will have to pay a 5% solidarity tax on the excess amount.

The U.S. Tax System in International Perspective

All governments face two important decisions. They must choose the scope and scale of public goods and services to provide for their citizens, and they must ...

[2404.17826] A Taxation Perspective for Fair Re-ranking - arXiv

We introduce a new fair re-ranking method named Tax-rank, which levies taxes based on the difference in utility between two items.

Which taxes are best and worst for growth? - Economics Observatory

So, purely from a growth perspective, the 'worst' tax to increase would be corporation tax (taxes on company profits). Companies won't ...

Taxation: Philosophical Perspectives (Engaging Philosophy)

This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of ...

Perspectives on the State's Tax Structure - CA.gov

▫ Economic Perspectives. • General agreement on who bears PIT and SUT. • Differing views on CT and, to some degree, on the property tax. 4 ...

Four expert views on the future of tax for development | ODI

Four of our experts provide insights on the interplay between taxation and development – from informal taxes to civil society, and tax reform to economic ...