Relevant bibliographies by topics / Cascading of tax

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  2. Dissertations / Theses
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Academic literature on the topic 'Cascading of tax'

Author: Grafiati
Published: 3 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Cascading of tax"

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Rusdiono, Leander Resadhatu, and Ning Rahayu. "Analysis of Cascading Effect on Different Tax Period Invoice Crediting Policy." Eduvest - Journal of Universal Studies 4, no. 8 (2024): 7228–42. http://dx.doi.org/10.59188/eduvest.v4i8.1731.

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Value Added Tax (VAT) is a development of Sales Tax that has a non-cumulative nature, so it avoids the occurrence of tax on tax or cascading effect. Regarding the provisions on input tax crediting as regulated in Article 9 paragraph (2) and paragraph (9) of the VAT Law, input tax credit can be made in the same Tax Period. In practice, there are often conditions that eventually cause Input Tax crediting to be carried out in different Tax Periods. In 2022, the Directorate General of Taxes (DGT) issued a policy on different tax period invoice credits (FP) which is regulated in Regulation of the D
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Keen, Michael. "Targeting, Cascading, and Indirect Tax Design." IMF Working Papers 13, no. 57 (2013): 1. http://dx.doi.org/10.5089/9781475566055.001.

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Keen, Michael. "Targeting, cascading and indirect tax design." Indian Growth and Development Review 7, no. 2 (2014): 181–201. http://dx.doi.org/10.1108/igdr-02-2013-0009.

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Neelam, J. Chetiwal. "A Study of Goods and Service tax (GST) in Small Scale Industries (SSI) in India." European Journal of Advances in Engineering and Technology 10, no. 11s (2023): 106–12. https://doi.org/10.5281/zenodo.10639142.

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<strong>ABSTRACT</strong> Goods and Services Tax (GST) is the biggest tax change in Indian taxation system. Goods and Service Tax (GST) has replaced the complex multiple indirect tax structure from 1 July 2017. Major intention behind introduction of GST in India is to eliminate multiplicity of indirect taxes, cascading effect and reduce tax burden these can possible through only by levying GST. Because the name indicates, the GST can be levied each on items and offerings. GST is a tax that needs to pay on supply of products and offerings. Any person, who is presenting or supplying goods and se
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Dr., Shreekant Vyas. "A Study on Importance of GST in India." Journal of Scientific and Engineering Research 9, no. 6 (2022): 41–44. https://doi.org/10.5281/zenodo.10522029.

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<strong>Abstract </strong>GST is a multi-stage, all-inclusive tax system that is used to tax the sale of both goods and services. This taxation scheme, which is used throughout India, is primarily intended to reduce the cascading effect of other indirect taxes. The term "Goods and Services Tax" (GST) is used. The value added tax, service tax, purchase tax, excise duty, and other indirect taxes were all replaced by it when it was put into existence. India charges a tax known as GST on the supply of some goods and services. In India, there is just one tax that is levied.
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Kelkar, Vijay, Arvind Datar, and Rahul Renavikar. "Moving Towards a World-Class GST." Indian Public Policy Review 2, no. 6 (Nov-Dec) (2021): 19–31. http://dx.doi.org/10.55763/ippr.2021.02.06.002.

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&#x0D; The paper analyses the present structure and operation of GST and makes a number of proposals to simplify the tax, reduce its cascading effects, lower the compliance burden on taxpayers, and improve revenue productivity. The important recommendations include (i) expanding the tax base and reducing the cascading effects by bringing petroleum products, electricity, potable alcohol, and real estate into the tax net immediately; (ii) replacing the multiple tax rates with a single rate on goods and services ; (iii) making PAN the single GST identification number, and doing away with the Stat
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Kreklewetz, Robert G., and Laura J. Burlock. "Policy Forum: Canada's Proposed Cryptoasset Legislation." Canadian Tax Journal/Revue fiscale canadienne 71, no. 1 (2023): 73–81. http://dx.doi.org/10.32721/ctj.2023.71.1.pf.kreklewetz.

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Cryptoasset miners verify and record transactions, maintaining the integrity and security of the blockchain network. The Department of Finance ("Finance") has recently proposed new Excise Tax Act (ETA) provisions regarding the goods and services tax (GST)/harmonized sales tax (HST) treatment of crypto mining. Under these proposed provisions, crypto mining activities provided to anonymous recipients will not be subject to GST/HST, but the crypto miners performing these activities will also not be eligible to recover any GST/HST paid on their business inputs (and thus will be forced to bear the
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G., Krishna Kumari. "Study on the Impact of GST on Chemical Industries." Shanlax International Journal of Arts, Science and Humanities 7, no. 2 (2019): 14–23. https://doi.org/10.5281/zenodo.3669458.

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There was a multiple Indirect Tax System in India that has the problem of the Cascading Effect (Tax on Tax System). Chemical Industries is facing some other problems before &amp; after implementing the GST system in India. This study will help us to examine the Impact of GST along with the bene ts &amp; challenges which Chemical Industries is facing after the implementation of GST. This study mainly concentrates on identifying the opportunities, threats &amp; Impact of GST on Chemical Industries.
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Tanty, Goutam, and Sandeep Kumar. "Impact of Goods and Services Tax (GST) on Retail Business Productivity." Productivity 64, no. 2 (2023): 139–45. http://dx.doi.org/10.32381/prod.2023.64.02.4.

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The Goods and Services Tax (GST) was introduced to simplify the tax system by eliminating the cascading effect of multiple taxes, leading to uniform tax rates across states and the creation of a unified market for goods and services. This research aims to investigate how the implementation of GST has impacted the productivity of India’s retail industry. By replacing various indirect taxes, GST streamlined the tax structure and aimed to promote ease of doing business, reduce compliance burdens, and potentially boost productivity in the retail sector. The study examines different aspects, includ
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Patel, Sangeeta, and Dr K. Pradeep Reddy. "Goods and Services Tax- Concept and Review." International Journal of Multidisciplinary Research Configuration 2, no. 3 (2022): 65–74. http://dx.doi.org/10.52984/ijomrc2309.

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The taxation system of India comprises of Direct Tax and Indirect Tax. Direct tax is levied on income and indirect tax is levied on products and services. Goods and Services Tax is an indirect tax implemented from1st July 2017 with the slogan of “One Nation One Tax”. GST is a single uniform indirect tax imposed on supply of goods and services. GST eliminates the cascading effect, as it is collected at multiple stages but only the value-added part. Tax payable is a contribution, not the fine, mandatory paid by citizens from the earned income and wealth for the public welfare and to boost the ec
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Dissertations / Theses on the topic "Cascading of tax"

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Sen, Astha. "Essays on Sub-National Value Added Tax of India and Tax Incidence." 2015. http://scholarworks.gsu.edu/econ_diss/112.

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The three essays of this dissertation inform tax policy design. It is a compilation of empirical and experimental research work. The first and the second essays explore the performance of a recent tax policy reform at the sub-national level in India in terms of revenue efficiency as well as economic efficiency. India is among the only three countries in the world to have adopted a sub-national VAT. Therefore, empirically examining its performance not only improves the understanding of this important tax policy reform but also informs tax policy decision-making at the sub-national level in othe
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Books on the topic "Cascading of tax"

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Keen, Michael. Targeting, Cascading, and Indirect Tax Design. International Monetary Fund, 2013.

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Keen, Michael. Targeting, Cascading, and Indirect Tax Design. International Monetary Fund, 2013.

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Levien, Michael. Dispossession. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190859152.003.0004.

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This chapter examines the dispossession of Rajpura for the Mahindra World City. It shows, first, how the Rajasthan government used real estate to produce compliance to dispossession. It then examines the initial consequences of this dispossession for both the village and the SEZ’s investors. Dispossession enabled Mahindra to arbitrage on the discrepancy between the cost of dispossessed land and its ultimate value as residential and commercial real estate, and to establish a tax-free enclave for India’s already booming “knowledge economy.” Conversely, it generated a cascading disaccumulation of
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Behringer, Donald C., Brian R. Silliman, and Kevin D. Lafferty, eds. Marine Disease Ecology. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198821632.001.0001.

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Whether through loss of habitat or cascading community effects, diseases can shape the very nature of the marine environment. Despite their significant impacts, studies of marine diseases have tended to lag behind their terrestrial equivalents, particularly with regards to their ecological effects. However, in recent decades global research focused on marine disease ecology has expanded at an accelerating rate. This is due in part to increases in disease emergence across many taxa, but it can also be attributed to a broader realization that the parasites responsible for disease are themselves
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Book chapters on the topic "Cascading of tax"

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Häßler, Ulrike. "Bis zum letzten Tag: Beispiele." In Cascading Stylesheets. Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-642-19010-0_7.

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Zhou, Yue. "The Value Added Tax, Cascading Sales Tax, and Informality." In Hidden Potential: Rethinking Informality in South Asia. The World Bank, 2023. http://dx.doi.org/10.1596/978-1-4648-1834-9_ch3.

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"The Secrecy Tax." In Secret Leviathan, edited by Mark Harrison. Stanford University Press, 2023. http://dx.doi.org/10.11126/stanford/9781503628892.003.0003.

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This chapter throws light on the cost of procedures for assuring secrecy in doing Soviet government business. Their burden was like that of a cascading transaction tax. As a tax, the secrecy tax could be avoided or evaded, but systematic violations were exceptional. The costs of secrecy procedures can be measured by examining their long paper trail. It turns out that they could be a large share of total paper-based activities. To the extent that measurement across countries is possible, the Soviet costs of secrecy appear to have been heavier than in modern liberal-democratic states by an order
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Cnossen, Sijbren. "What is VAT?" In Modernizing VATs in Africa. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0002.

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Chapter 2 dwells briefly on the workings and the legal and economic nature of the VAT, and enumerates the characteristics of a best-practice VAT against which existing regimes are evaluated. A best-practice VAT includes all goods and services in its base, unless specifically exempted on administrative grounds, and covers all stages of production and distribution, including the retail stage. It is levied at a single, uniform rate and eliminates cascading or cumulative tax effects by granting taxable firms a full and immediate tax credit or deduction for the tax paid in respect of purchases from
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Cnossen, Sijbren. "Financial Services." In Modernizing VATs in Africa. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0013.

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As shown in Chapter 13, the appropriate treatment of financial services is the single most important design issue that remains to be solved under the VAT. Conventional wisdom holds that margin-based financial services, as opposed to fee-based services, cannot be included in the VAT base calculated on the tax credit method. For this reason, most countries with a VAT exempt financial services entirely, whether margin-based or fee-based. To limit the effects of the rather broad EU type of exemption, two kinds of modifications have been adopted. First, the reach of the full exemption has been narr
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Jayadev, S., M. Veena, and Siju Sebastian. "ARIMA Model on GST – A Predictive Analysis." In Business Analytics for Effective Decision Making. BENTHAM SCIENCE PUBLISHERS, 2024. http://dx.doi.org/10.2174/9789815238365124010004.

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The COVID-19 pandemic has inflicted a multi-sectoral impact on omic activities around the globe and is considered as the worst economic fallout since the Great Depression. Demand and supply disruptions have acutely affected trade and commerce. A downfall of global trade has been pointed out by WTO. Indirect taxes constitute an important source of development funds for developing economies. The implementation of GST has brought landmark gains in consolidating indirect taxes and thereby reducing the cascading effect of taxes. GST revenues have fluctuated during the pandemic period. Considering t
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Cnossen, Sijbren. "Small Businesses and Farmers." In Modernizing VATs in Africa. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0016.

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Chapter 16 discusses VAT registration thresholds and the treatment of farmers. A high threshold of, say, US$50,000 or higher, is recommended to keep the number of taxable persons manageable. The VAT on exempt small businesses should be confined to the tax on their inputs. Although voluntary registration is an important safety valve to limit economic distortions, a minimum threshold, as in South Africa, below which registration is not possible, is recommended. A generous threshold without further ado would also be appropriate for the agricultural sector, except that small exempt farmers would h
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Brown, Jeffrey R., Eric A. Morris, and Brian D. Taylor. "The Rise of the Freeway Era." In The Drive for Dollars. Oxford University PressNew York, 2023. http://dx.doi.org/10.1093/oso/9780197601518.003.0008.

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Abstract With the passage of the landmark Federal-Aid Highway Act of 1956, the federal government had followed the lead of California in establishing a trust fund to serve as a repository for motor fuel tax and related highway-user revenues. Money was disbursed from both federal and state trust funds to state highway departments for road design, construction, operations, and maintenance. With this political decision, the conflicts between urban and rural highway planning principles, and between financial imperatives and planning ones, came to a head. Finance now trumped planning, as authority
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Dong, Hao, Jieqi Kang, James Schafer, and Aura Ganz. "Android-Based Visual Tag Detection for Visually Impaired Users." In Ophthalmology. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-5195-9.ch019.

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In this paper the authors introduce PERCEPT-V indoor navigation for the blind system. PERCEPT-V enhances PERCEPT system by enabling visually impaired users to navigate in open indoor spaces that differ in size and lighting conditions. The authors deploy visual tags in the environment at specific landmarks and introduce a visual tag detection algorithm using a sampling probe and cascading approach. The authors provide guidelines for the visual tag size, which is a function of various environmental, and usage scenarios, which differ in lighting, dimensions of the indoor environment and angle of
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Conference papers on the topic "Cascading of tax"

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van der Linden, Septimus, and Mario Romero. "Advanced Heat Recovery Technology Improves Efficiency and Reduces Emissions." In ASME 2008 International Mechanical Engineering Congress and Exposition. ASMEDC, 2008. http://dx.doi.org/10.1115/imece2008-66296.

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An advanced patented process [1] for generating power from waste heat sources can be put to use in Industrial operations where much of the heat is wasted and going up the stack. This waste heat can be efficiently recovered to generate electrical power. Benefits include: use of waste industrial process heat as a fuel source that, in most cases, has represented nothing more than wasted thermal pollution for decades, stable and predictable generation capability on a 24 × 7 basis. This means that as an efficiency improvement resource, unlike wind and solar, the facility continues to generate clean
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Nakas, Georgios A., and Panagiotis N. Papadopoulos. "Investigation of the Impact of Load Tap Changers and Automatic Generation Control on Cascading Events." In 2021 IEEE Madrid PowerTech. IEEE, 2021. http://dx.doi.org/10.1109/powertech46648.2021.9494775.

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Hewson, John, Andrew Kurzawski, Randy Shurtz, and Loraine Torres-Castro. "Battery safety research at Sandia: Moving toward designs that mitigate cascading failure." In Proposed for presentation at the Battery Safety Council held November 16-17, 2022 in Houston, TX. US DOE, 2022. http://dx.doi.org/10.2172/2006162.

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Reports on the topic "Cascading of tax"

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Varsano, Ricardo. Tax Reform in Brazil: The Long Process in Progress. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0008535.

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A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go discussion, the process provided only two practical results: the so-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and intermunicipal transportation services (ICMS) ¿, but which effects have been partially postponed by subsequent law
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Wales, Christopher. A Tax Strategy for a Digital Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.005.

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The Government of Uganda has a vision for a digitally empowered society, which is set out in a wide range of government documents. Ministries, Departments and Agencies (MDAs) have their own digital strategies cascading down the central vision, but the government’s tax strategy seems disconnected from it. Tax policy has focused less on the societal and economic benefits of digitalisation, and more on the attractiveness of digital services and their providers as a potential source of tax revenue. Tax policymakers have a responsibility to ensure that the design of the tax system is properly align
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Peralta, Airy, and Chris Ray. Lagomorph ladders: Assessing a multi-host community and potential for spillover of rabbit hemorrhagic disease at Great Sand Dunes National Park and Preserve. National Park Service, 2024. http://dx.doi.org/10.36967/2303667.

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Rabbit hemorrhagic disease virus type 2 (RHDV2) has caused dramatic declines in rabbits and hares on several continents, with cascading effects on local ecology. Recent mortalities have been reported for several rabbit and hare species in the United States, suggesting broad susceptibility of lagomorphs. If this susceptibility extends to the American pika (Ochotona princeps), the most cold-adapted lagomorph, it could compound climate-mediated threats to this species. Due to climate change, American pikas are predicted to experience significant upslope range retraction during this century. Using
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Peralta, Airy, Chris Ray, Airy Peralta, and Chris Ray. Lagomorph ladders: Assessing a multi-host community and potential for spillover of rabbit hemorrhagic disease at Great Sand Dunes National Park and Preserve (revised). National Park Service, 2024. http://dx.doi.org/10.36967/2306370.

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Rabbit hemorrhagic disease virus type 2 (RHDV2) has caused dramatic declines in rabbits and hares on several continents, with cascading effects on local ecology. Recent mortalities have been reported for several rabbit and hare species in the United States, suggesting broad susceptibility of lagomorphs. If this susceptibility extends to the American pika (Ochotona princeps), the most cold-adapted lagomorph, it could compound climate-mediated threats to this species. Due to climate change, American pikas are predicted to experience significant upslope range retraction during this century. Using
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