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Academic literature on the topic 'Effect of taxation on'

Author: Grafiati

Published: 4 June 2021

Last updated: 31 July 2024

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Journal articles on the topic "Effect of taxation on"

1

Olaoye, Clement Olatunji, A. R. Ayeni-Agbaje, Isaac Adesodun Adebayo, and Ruth Bosede Adesodun. "Effect of Electronic Taxation on Revenue Productivity in Nigeria." Archives of Business Research 10, no. 8 (August 10, 2022): 35–48. http://dx.doi.org/10.14738/abr.108.12500.

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This study investigated the effect of electronic taxation on revenue productivity in Nigeria. Specifically, the study examined the difference between revenue productivity before and during e-taxation, effect of e-taxation adoption on revenue productivity and tax to GDP ratio in Nigeria. The study employed secondary data covering the period 2000-2017. Data were analyzed using, trend analysis, independent t-test and ordinary least regression estimator. Result revealed that there is significant difference between revenue productivity in the pre and post e-taxation adoption and that the revenue productivity is higher at the post adoption. Also, this study showed that e-taxation has significant positive effect on actual tax revenue and tax to GDP ratio in Nigeria with coefficient of 2083.034 (p<0.05) and 1.017351 (p> 0.05). The study concluded that there is a substantial difference between the level of revenue productivity of the pre and post adoption of electronic taxation, and established that the effect of adoption of electronic taxation on actual tax revenue generation in the country is positive and significant, though such impact does not hold a substantial ground in the discourse of the ratio of tax revenue to the level of gross domestic product in the country.

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Thowseaf, S., M. Ayisha Millath, and K. Malik Ali. "Aftermath Effect Of GST On Consumer Purchasing Power." Restaurant Business 118, no. 5 (May 15, 2019): 122–31. http://dx.doi.org/10.26643/rb.v118i5.7657.

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Tax is an important source of income for the country. It is through tax; country strengthens its defense system, infrastructure, and government. Hence, tax system plays a predominant role in developing country’s economy. The complication in taxation system and liberty for taxpayers are key factors generating loopholes for corruption. GST is superior taxation system over VAT but, if neither properly implemented nor scrutinized according to the economy, it is people residing get affected. GST taxation system is capable of increasing legal transaction, reducing corruption and complexity that exists in current taxation. India is 166th country to adopt GST and GST taxation slab in India is 0%, 5%, 12%, 18% and 28%. Although average Tax levied is 14.8750% in India, it is 28% tax that is levied for most of the commodities, which are directly or indirectly used in everyday life of common individuals. Despite, GST being favorable to distributor in-terms of profit and government to attain tax by increasing legal transaction through invoice. It is noted that for the same percentage of taxation, the amount does not vary for VAT and GST. The tax slab decreased for 71 commodities and no change in 21 commodities; there has been an increase in tax slab for 60 commodities. 26% taxation was levied for most commodities considered was currently levied by 28% taxation which is greater than before. It was found that average tax percentage reduced was calculated to be 6.07143. The average tax percentage increase was calculated to be 4.7833 percentage for the considered commodities. The overall tax average tax percentage is estimated to be 14.8750% which does not have a significant difference concerning tax levied before GST, which was calculated to be 15.7829% for considered commodities. Therefore, the consumer purchasing power and overall living standard of the individual in India will remain almost same.

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R., John-Akamelu Chitom, and Iyidiobi Felicia C. "Effect of E-Taxation on Revenue Generation in Anambra State." International Journal of Trend in Scientific Research and Development Volume-3, Issue-3 (April 30, 2019): 1624–33. http://dx.doi.org/10.31142/ijtsrd23520.

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Fang, Xingcun, Mengting Wei, and Wei-Chiao Huang. "Mechanism and Empirical Evidence of Green Taxation Influencing Carbon Emissions in China’s Yangtze River Economic Belt." Sustainability 15, no. 20 (October 17, 2023): 14983. http://dx.doi.org/10.3390/su152014983.

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Based on the panel data of 100 cities in China’s Yangtze River Economic Belt from 2010 to 2020 and the extended STIRPAT model, this paper uses SYS-GMM to empirically study the impact of green taxation on carbon emissions in the Yangtze River Economic Belt. Then, it explores the effect path of green taxation on regional carbon emissions using the intermediary effect model and analyzes the threshold characteristics of the influence of urban greening level on the regional carbon emissions of green taxation using the threshold effect model. The results show that, (1) from 2010 to 2020, the carbon emissions in China’s Yangtze River Economic Belt showed a slow rising trend, and carbon emissions in the lower reaches were significantly higher than those in the middle and upper reaches. (2) Green taxation can significantly suppress carbon emissions in the Yangtze River Economic Belt. However, green taxation has the weakest inhibitory effect on carbon emissions in the upstream region and is slightly stronger in the middle reaches, with the strongest inhibitory effect on carbon emission in the downstream region. (3) From the perspective of the action path, the level of green technology innovation has a significant partial mediating effect. Green taxation mainly realizes carbon emission reductions by improving the level of urban green technology innovation, and its intermediary effect accounts for 17.6% of the total effect of green taxation on regional carbon emissions and 15.6% of the total effect of green taxation on per capita carbon emission intensity. (4) Further research shows that the emission reduction effect of green taxation is also influenced by the level of urban greening, showing a single threshold effect. Before reaching the threshold value, the inhibition effect of green taxation on carbon emission levels is relatively strong, and after crossing the threshold value, the inhibition effect is weakened.

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Zheng, Yuqing, Edward W. McLaughlin, and Harry M. Kaiser. "Salience and taxation: salience effect versus information effect." Applied Economics Letters 20, no. 5 (March 2013): 508–10. http://dx.doi.org/10.1080/13504851.2012.718050.

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Hines, James R. "Income and Substitution Effects of Estate Taxation." American Economic Review 103, no. 3 (May 1, 2013): 484–88. http://dx.doi.org/10.1257/aer.103.3.484.

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This paper evaluates the effect of estate taxes on labor supply. The analysis decomposes the effect of estate taxation into the substitution effect of relative price changes and the two income effects for which the estate tax is responsible. These two income effects arise from tax burdens on those who leave estates plus tax burdens on those who receive them. Despite the double income burden of the estate tax, existing empirical evidence suggests that the net effect of estate taxation on aggregate labor supply is uncertain.

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Sung Tai Kim. "Income taxation vs. consumption taxation in terms of the effect on savings." Economics Letters 47, no. 1 (January 1995): 89–93. http://dx.doi.org/10.1016/0165-1765(94)00515-4.

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Muhammad Harun Sukarno and Nurul Hidayah. "The Influence of Taxation Lore, Taxation Socialization and Taxation Sanctions on MSME Assesable Obedience is Moderated by the Quality of Fiscal Services (Survey on UPTD Partners of Revolving Fund Management of Tangerang Regency)." Jurnal Multidisiplin Madani 4, no. 2 (February 25, 2024): 282–96. http://dx.doi.org/10.55927/mudima.v4i2.8179.

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The Purpose of this study is analyze and empirically prove the effect of taxation lore, taxation socialization and taxation sanctions on msme assesable obedience moderated by the quality of fiscal services. The type of research used is descriptive quantitative. The study population is Assesables of Micro, Small and Medium Enterprises who partner with UPTD Revolving Fund Management as many as 299 units. The sampling technique used in this study is non-probability sampling. The method used is convenience sampling with the slovin formula with a sample of 172 respondents / MSME units. In analyzing data using the Structural Equation Model (SEM) test to determine the causal relationship between variables. The results showed that taxation lore has a positive and significant effect on MSME Assesable Obedience, Taxation Socialization has a positive but not significant effect on MSME Assesable Obedience and Taxation Sanctions have a negative and insignificant effect on MSME Assesable Obedience. The Quality of Fiscus Services is able to significantly strengthen the relationship of Taxation Lore to MSME Assesable Obedience, the Quality of Fiscus Services weakens but not significantly the relationship of Taxation Socialization to MSME Assesable Obedience and the Quality of Fiscus Services significantly weakens the relationship between Taxation Sanctions to MSME Assesable Obedience

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Maas, William, and Kevin Bahr. "Real Tax Effect of IRA Distributions." Journal of Finance Issues 4, no. 1 (June 30, 2006): 161–70. http://dx.doi.org/10.58886/jfi.v4i1.2462.

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This abstract was created post-production by the JFI Editorial Board. The purpose of this paper is to compare and analyze the "real" tax effect of Traditional IRA distributions. This paper demonstrates that an often overlooked but extremely important consideration is the impact that income from an IRA will have on the taxation of Social Security (SS) benefits. The paper begins with a cursory review of the current rules for distributions and taxation of traditional IRAs to the account owner. There are several variables that affect the taxation of an IRA distribution, and the variables are reviewed using different scenarios to identify potential misconceptions and to identify planning opportunities that may be available. The paper concludes with a discussion of how the results may be applied by practitioners in financial planning and estate planning.

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Rodriguez, Victor Hugo Puican, Liliana del Carmen Suárez Santa Cruz, Abel Salazar Asalde, Alejandro Alcántara Suyón, and Freddy Manuel Camacho Delgado. "The Effect of Taxes and Tax Refunds on the Economic Activity of the Energy Industry in Peru." International Journal of Energy Economics and Policy 14, no. 4 (July 5, 2024): 36–47. http://dx.doi.org/10.32479/ijeep.16046.

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Through an empirical analysis of the impact of taxation and tax refunds on the economic activity of the energy industry in Peru, this study seeks to provide an understanding of the economic effects of fiscal policies in a Latin American country with a significant energy sector. Relevant data on taxation and tax refunds in the Peruvian energy sector were collected and the effect of these variables on the main indicator of economic activity in the industry was evaluated. The results suggest that both taxation and tax refunds can significantly impact the economic activity of the energy industry, however, these effects are full when the output of this industry is at medium levels. In addition, the regressive effects of tax taxation can be offset by the positive effects of tax refunds. Overall, this research contributes to understanding the dynamics of fiscal policies in the energy sector of developing economies such as Peru, emphasizing the importance of tailored fiscal measures to promote sustainable energy development and economic growth.

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Dissertations / Theses on the topic "Effect of taxation on"

1

Preston, Ian. "The redistributive effect of progressive taxation." Thesis, University of Oxford, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.303546.

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Sims, Theodore S. (Theodore Stuart). "Taxation, optimization, and the January seasonal effect (and other essays in taxation and finance." Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/11396.

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Tunehed, Per. "Labor taxation and its effect on employment : A study of labor taxation in 13 countries." Thesis, Umeå universitet, Nationalekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-170275.

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The purpose of this thesis is to try to determine the effect that labor taxation has on the employment rate in 12 European countries and the United States. This will be done in order to determine more generally the effect that taxation of income has on the employment rate. The empirical model will use an ordinary least squares (OLS) panel regression, and will use panel corrected standard errors. The variables consists of five indicators: the employment rate – which is the dependent variable – and the tax wedge – which is the main independent variable, in addition to GDP per capita, the inflation rate and output per hour which works as control variables. Data covers the years 1998-2008. The conclusion is that taxation on labor has a negative effect on the employment rate. A one percentage point increase in the growth rate of the tax wedge causes the growth rate of the employment rate to fall by 0.1205 percentage points in the continental European country group and 0.0555 percentage points in the Anglophone country group. An increase of 0.1763 percentage points was measured for the Nordic country group, but this was not statistically significant.

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Kay-Hards, James. "The effect and application of section 8C in respect of the Private Equity Industry." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29237.

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Employers have used various means to remunerate, retain and incentivize employees. One of these methods, is through the allocation of ownership in the employer to the employee, which help align the financial interests of the company and the staff member. SARS and National Treasury regulate the taxation of these forms of remuneration, typically called employee share incentive schemes, through section 8C of the Income Tax Act. A common practice among these schemes, is for the employer to impose some form of restriction on the equity shares issued to the employee, usually limiting the holder’s ability to dispose of the instrument. Once an equity share with a restriction is issued to an employee by an employer – section 8C of the Act applies. These types of structures are prevalently in the private equity industry, but with a slight nuance: the employee will receive an equity share indirectly or directly linked to the private equity fund(s) operated by the private equity fund management company. This provides the staff member with ‘skin in the game’, ensuring the longevity of the private equity fund can be sustained, and provides a foundation on which a rapport can be built with investors. The underlying investments in the private equity fund will provide the value of the equity shares in question. In most cases, these amounts will be in capital in nature owing to the length of holding period and the intention with which those investments are acquired. However, the effect of section 8C is to classify the gains on the employees’ equity shares as income rather than capital. The private equity industry finds itself in a precarious position with respect to the long-term equity incentivisation of staff and aligning this with the long-term nature of the fund’s underlying investments.

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Pupongsak, Suparerk. "The effect of trade liberalization on taxation and government revenue." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/837/.

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This thesis investigates the trade and revenue impact of trade liberalization. The purpose is to address the following issues: to examine the effect of trade liberalization on the volume of imports and exports, taxation, and its association with the enhancement of the performance of overall tax system. An empirical analysis is conducted by, first, adding liberalization factors to the import and export demand functions to assess their impact on imports and exports. The results indicate that, for Thailand, trade liberalization does not lead to the deterioration in the trade balance. Instead, it helps improve export performance. However, trade deficit may still occur due to a high income elasticity of demand for imports, rooted from its import structure. Although trade liberalization is not found to be associated with the problem of trade imbalance, the fiscal imbalance may still persist due to the mechanism of tariff reduction. In order to deal with the fiscal problem, the government needs to implement domestic tax reform. The consequence of reform may vary since liberalization impacts on taxation differ greatly depending on various factors. The study examines its effect on taxation, by applying a tax effort model and employing a two-way fixed effect approach. The results suggest that tax reform in less developed and developing countries, by moving away from trade tax to domestic taxes, may be inapplicable since domestic taxes may also severely suffer from liberalization. However, tax reform is still necessary and thus the study applies the concept of tax buoyancy and elasticity to evaluate the ability of Thailand’s tax system to mobilize its revenue after the reform. The results reveal that the tax system as a whole is buoyant and elastic due to the high tax-to-base buoyancy of corporate income tax, especially in the post-AFTA period. The main findings from empirical studies have important policy implications for tax strategies of Thailand and other developing countries.

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Amberger, Harald, and Saskia Kohlhase. "The Effect of International Taxation on Group Structures of Multinationals." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/5446/1/SSRN%2Did2929347.pdf.

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We examine the effect of tax burden differences between organizational forms on multinationals choosing an organizational form for a newly established foreign affiliate. Analyzing micro-level data on inbound foreign direct investment relations in Germany, we find that a higher tax burden on foreign income earned in a corporate subsidiary significantly increases the tendency of a multinational to choose a non-corporate flow-through. Income-shifting opportunities, industry-specific risk, country-level differences in regulatory quality, and host-country experience moderate this effect and thus shape the cost-benefit relation of organizational forms in cross-border settings. In addition, we document that multinationals establishing a new affiliate as a flow-through on the basis of a tax benefit invest less in that affiliate and exhibit a more complex group structure. Taken together, our results provide evidence on how tax rules shape group structures of multinationals and suggest that an asymmetric taxation of organizational forms has economic consequences.
Series: WU International Taxation Research Paper Series

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Lasfer, Mohammed Ameziane. "The effects of taxation on the financial behaviour of the firm." Thesis, University of Bath, 1987. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.376439.

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Mbatia, Carolyne Nkatha. "Effect of foreign aid dependency on taxation revenue in Sub-Saharan Africa." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/27983.

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There is an ongoing debate in the literature on the effect of foreign aid - concessional loans and grants - on fiscal tax revenues. Most scholars argue that loans have a positive effect on taxation revenue because of the obligation to repay them, whereas grants have a negative effect because the recipient treats them as 'free' money and as a substitute for taxation. This study focuses on the impact of foreign loans and grants on tax revenues for 42 Sub-Saharan African countries for the period 1990-2014. We test the above hypothesis for these African countries, but divide them into different income groups to account for underlying structural differences. Our results show that both concessional loans and grants have a negative effect on taxation revenue when all countries are pooled, and similarly for low-income and lower-middle income countries. As most of these countries received debt relief under the Highly Indebted Poor Country (HIPC) Initiative, we argue that recipient governments formulate an expectation of always receiving debt forgiveness and therefore treat both loans and grants as a "free" source of funds. This creates a disincentive to tax citizens who demand accountability for their taxes. However, upper-middle income countries (HICs) respond differently. Loans and grants have a positive effect on tax revenue in these countries. The effect of loans is a result of upper-income countries being ineligible for debt relief and therefore obligated to repay their loans, which creates an incentive to collect more taxes. The positive relationship between grants and tax revenue is explained by the fact that HICs have achieved a significant level of development, which translates to increased levels of efficiency and accountability in revenue systems from additional resources added to the fiscal. As a policy recommendation to address the disincentive created by grants, we argue that grants should be channeled through Non-Governmental Organisations (NGOs) or the private sector, rather than given directly to the governments.

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LONG, XIN. "Optimal taxation in R&D driven endogenous growth models." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2009. http://hdl.handle.net/2108/1160.

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E' possibile incrementare il benessere e la crescita mediante imposte in somma fissa, il cui gettito non venga usato produttivamente? E' possibile incrementare il benessere e la crescita mediante imposte sul reddito da capitale i cui proventi vengano usati per sussidiare i salari? In questo lavoro dimostriamo come la risposta ad entrame le domande possa essere positiva in modelli di crescita endogena trainata da Ricerca e Sviluppo, sia del tipo con espansione della varietà dei beni sia del tipo con aumento della qualità dei beni. Il meccanismo chiave è l'aumento dell'offerta di lavoro che le politiche descritte possono indurre. Tali politiche agiranno sui due tipi di esternalità nel modello, la prima statica la seconda dinamica. Il peso relativo di queste esternalità determinerà il segno dell'effetto totale delle politiche sul benessere sociale. Mostriamo come, per valori dei parametri coerenti con le stime disponibili, crescita e benessere possano aumentare introducendo imposte in somma fissa, il cui gettito venga sprecato, mentre il programma di tassazione del capitale e sussidi ai salari possa aumentare il benessere, anche se la crescita può ridursi.
Is it possible to increase growth and welfare by raising lump-sum taxes and disposing of the tax revenues? Is it possible to increase welfare by raising capital income taxes and redistributing the revenue as a subsidy to labor income? This thesis shows these may indeed be the case in standard R&D models with technological change, represented either by an increase in the variety of intermediate goods or by creative destruction. The key mechanism is that with elastic labor supply the tax programs can increase the employment rate in equilibrium. This creates two spillover effects on the R&D pace. In addition the tax programs themselves will have level effect on the instantaneous utility. The relative momentums of the spillovers and the level effect determine the sign of the welfare effect. It is shown that, for parameter values consistent with available estimates, the growth and welfare can both be improved under the wasted lump-sum tax program, and that the welfare effect can be positive even if the long-run growth rate decreases after the increase in the capital income tax rate.

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Ghalwash, Tarek. "Income, Energy Taxation, and the Environment : An Econometric analysis." Doctoral thesis, Umeå : Department of Economics, Umeå universitet, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-749.

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Books on the topic "Effect of taxation on"

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Sen, Tapas Kumar. Inflation accounting and corporate taxation. New Delhi: National Institute of Public Finance and Policy, 1987.

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S, Feldstein Martin. The effect of taxes on efficiency and growth. Cambridge, Mass: National Bureau of Economic Research, 2006.

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Rünger, Silke. The Effect of Shareholder Taxation on Corporate Ownership Structures. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-04131-1.

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1949-, Fox William F., and University of Tennessee, Knoxville. Center for Business and Economic Research., eds. The Effect of differential tax rates on consumption behavior and government revenues. Knoxville: Center for Business and Economic Research, College of Business Administration, University of Tennessee, 1985.

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Traub, Stefan. Framing Effects in Taxation. Heidelberg: Physica-Verlag HD, 1999. http://dx.doi.org/10.1007/978-3-642-95938-7.

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O'Donoghue, Cathal. Carbon dioxide, energy taxation and industry: An input-output analysis. Dublin: Economic and Social Research Institute, 1997.

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Krugman, Paul R. International trade effects of value added taxation. Cambridge, MA: National Bureau of Economic Research, 1989.

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Swanstrom, Todd. The effect of state and local taxes on investment: A bibliography. Monticello, Ill., USA: Vance Bibliographies, 1988.

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Koethenbuerger, Marko. Rent taxation in a small open economy: The effect on transitional generations. Bonn, Germany: IZA, 2007.

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Roubini, Nouriel. Taxation and endogenous growth in open economies. Cambridge, MA: National Bureau of Economic Research, 1994.

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Book chapters on the topic "Effect of taxation on"

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Traub, Stefan. "The Endowment Effect." In Framing Effects in Taxation, 53–76. Heidelberg: Physica-Verlag HD, 1999. http://dx.doi.org/10.1007/978-3-642-95938-7_4.

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Le Bodo, Yann, Marie-Claude Paquette, and Philippe De Wals. "PotentialSSB Taxation Signal Effects “Signal” EffectsSignal Effects, SSB Taxation from Sugar-Sweetened Beverage Taxation." In Taxing Soda for Public Health, 151–60. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-33648-0_11.

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Qingwang, GUO, LV Bingyang, and YUE Ximing. "Impact of taxation on factor income distribution." In Regulating Effect of Tax on Chinese National Income Distribution, 122–42. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: China perspectives: Routledge, 2019. http://dx.doi.org/10.4324/9780429448126-5.

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Rünger, Silke. "The Effect of Shareholder Taxation on Ownership Concentration." In The Effect of Shareholder Taxation on Corporate Ownership Structures, 5–22. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-04131-1_2.

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Rünger, Silke. "Empirical Evidence on the Effect of Shareholder Taxation." In The Effect of Shareholder Taxation on Corporate Ownership Structures, 23–46. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-04131-1_3.

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Blackstaff, Michael. "The Effects of Taxation." In Practitioner Series, 83–97. London: Springer London, 1999. http://dx.doi.org/10.1007/978-1-4471-0609-8_6.

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Shome, Parthasarathi. "Equity Effects of Taxation." In Taxation History, Theory, Law and Administration, 97–105. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_10.

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Larsson, Jesper, and Eva-Lotta Päiviö Sjaunja. "Trade, Taxation, and Population." In Self-Governance and Sami Communities, 71–87. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-87498-8_4.

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AbstractThe chapter presents three main variables that impacted how and why Sami land use changed in the early modern period. The first one is trade, that gained importance in the seventeenth century with fundamental changes in its infrastructure. Sami households accumulated a surplus in their growing herds of domesticated reindeer. The other variable is taxation and it was a complicated task for the government. They tried different methods for taxing Sami before they finally decided on a collective tax paid in money in 1695. It meant lowered tax levies and a more predictable tax for individual Sami. It had a positive effect on the household economy as well as on population numbers in the eighteenth century. The last variable to be defined is population size.

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Traub, Stefan. "Introduction." In Framing Effects in Taxation, 1–4. Heidelberg: Physica-Verlag HD, 1999. http://dx.doi.org/10.1007/978-3-642-95938-7_1.

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Traub, Stefan. "The Organization of Experience." In Framing Effects in Taxation, 7–27. Heidelberg: Physica-Verlag HD, 1999. http://dx.doi.org/10.1007/978-3-642-95938-7_2.

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Conference papers on the topic "Effect of taxation on"

1

Füss, Roland, and Oliver Lerbs. "Homeowner Effect and Strategic Interaction in Local Property Taxation." In 24th Annual European Real Estate Society Conference. European Real Estate Society, 2017. http://dx.doi.org/10.15396/eres2017_149.

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Allinson, W. G., and M. Williamson. "The Comparative Effect of Petroleum Taxation on Field Development." In SPE Asia-Pacific Conference. Society of Petroleum Engineers, 1989. http://dx.doi.org/10.2118/19472-ms.

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Hajduchova, Iveta. "THE EFFECT OF TAXATION ON AVAILABLE RESOURCES OF FOREST ENTERPRISES." In 15th International Multidisciplinary Scientific GeoConference SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgem2015/b53/s21.084.

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BESUSPARIENĖ, Erika. "SINGULARITY OF SUSTAINABLE TAXATION IN AGRICULTURE." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.232.

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Agricultural sector is different from industrial or service sectors due to its specific functions, i.e. food function, social function, economic situation on country growth function, environmental function. These functions of agricultural sector include three dimensions (economic, social, environmental), which are closely connected with the conception of sustainable development. Therefore, the taxation system of agricultural sector has been orientated to sustainability. The research direction of sustainable taxation is relevant. This research direction leads to opportunities to find the sustainable taxation system effect to the sustainable development of agriculture. The paper aims at disclosing the singularity of sustainable taxation in agriculture. To investigate the theoretical aspect of the specificity of agricultural business in the context of taxation and singularity of sustainable taxation, systemic analysis and synthesis of theoretical insights of foreign and local scientific literature as well as the methods of induction and deduction have been applied. Theoretical research results helped to identify singularity of sustainable taxation in agriculture, which encompasses three dimensions (economic, social, environmental) with different characteristics. This taxation system contributes to the goals of the development of sustainable agriculture.

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Zhong, Danhao. "Notice of Retraction: Effect of Electronic Commerce on Taxation and Countermeasure." In 2010 International Conference on Management and Service Science (MASS 2010). IEEE, 2010. http://dx.doi.org/10.1109/icmss.2010.5576562.

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Golubeva, Svetlana G. "The Effect Of Taxation On The Efficiency Of The Agricultural Sector." In Conference on Land Economy and Rural Studies Essentials. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.07.12.

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Zou, Heng-Fu, and Chong-Yang Wang. "The Distortion and Income Effects of Taxation." In 2007 International Conference on Wireless Communications, Networking and Mobile Computing. IEEE, 2007. http://dx.doi.org/10.1109/wicom.2007.927.

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Duraj (Zani), Brunilda, and Viola Theodhori. "Taxation of Agricultural Sector in Albania." In Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.2022.387.

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Agriculture contributes about 20% to the Gross Domestic Product in Albania. It is one of the main sectors of the Albanian economy, which supports and impacts other important sectors such as tourism, product processing and exports. In the conditions of the globalization of the economy, the free movement of goods and capital, and multilateral and bilateral agreements for the removal of tariff barriers, Albanian agriculture faces the challenges of very strong competition from the countries of the region, EU countries and beyond. In these conditions of strong competition, what can make Albanian agriculture survive, is that its products appear not only in the domestic market and those of the region but also in the international markets of goods and products. The ambitions of our country for the development of intensive, year-round, coastal and mountain tourism, elite and agrotourism, requires the increase of the quantity, quality and lowest possible prices of agricultural and livestock products, in order to avoid the competition of imported goods that can be traded at lower prices. How should agriculture, farmers, livestock, agricultural and livestock production be stimulated? Should they be incentivized through exemptions from the tax system or should the process of stimulating production through subsidizing the elements of agricultural and livestock production be used more efficiently? The strategy implemented in our country has strengthened tax exemptions for inputs, agricultural and livestock products, farmers’ income, etc. This strategy intends to promote the cooperation of agricultural and livestock production in Agricultural Cooperation Societies by offering minimum tax rates. Considering the great impact that agriculture has on the economy, especially in the tourism sector, we will deal with the tax policies applied in the agriculture and livestock sector and the effects of tax incentives over the years. The objective is not only to support the farmers and livestock farmers with funds but also to ensure tax relief and stimulate tax treatment for agricultural and livestock production, aiming to increase competitiveness not only in the regional market but also in the EU market, without compromising the quality of the product.

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Gustavsson, Leif, Nguyen Le Truong, Ambrose Dodoo, and Roger Sathre. "Effects of Environmental Taxation on District Heat Production Structures." In World Renewable Energy Congress – Sweden, 8–13 May, 2011, Linköping, Sweden. Linköping University Electronic Press, 2011. http://dx.doi.org/10.3384/ecp110573420.

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Sardjono, Wahyu, Widhilaga Gia Perdana, and Achmad Cholidin. "Analysis of the Effect of Internet of Things Implementation on the Taxation Area in Indonesia." In 2023 International Conference on Advancement in Data Science, E-learning and Information System (ICADEIS). IEEE, 2023. http://dx.doi.org/10.1109/icadeis58666.2023.10271012.

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Reports on the topic "Effect of taxation on"

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Vegh, Carlos, and Guillermo Vuletin. Unsticking the Flypaper Effect Using Distortionary Taxation. Cambridge, MA: National Bureau of Economic Research, June 2016. http://dx.doi.org/10.3386/w22304.

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Canavire-Bacarreza, Gustavo, Jorge Martínez-Vázquez, and Violeta Vulovic. Taxation and Economic Growth in Latin America. Inter-American Development Bank, August 2013. http://dx.doi.org/10.18235/0011481.

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Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in Latin American countries. Using a variety of approaches, we estimate the effects on growth of the most important taxes for the region, namely personal income tax, corporate income tax, general taxes on goods and services, including value added and other sales taxes, and revenues from natural resource. We evaluate the effect of these tax instruments on growth for Argentina, Brazil, Mexico, and Chile using vector autoregressive techniques, and for close to the entire region and a worldwide sample of developing and developed countries using panel data estimation. We find that, for the most part, personal income tax does not have the expected negative effect on economic growth in Latin America, which is largely explained by the small collections in the region. For corporate income tax, our results suggest reducing tax evasion and greater reliance on collection may boost economic growth in the region as a whole and especially for natural resource exporting countries. But, we also find small negative effects of corporate income tax on growth for individual countries, specifically Argentina, Mexico, and Chile. Finally, our results suggest that greater reliance on consumption taxes has significant positive effects on growth in Latin American in general, although we again find slight negative effects in some of the selected countries. On the other hand, natural resource revenues do not seem to contribute to growth.

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Villela, Luiz Arruda, and Alberto Daniel Barreix. Taxation and Investment Promotion. Inter-American Development Bank, August 2002. http://dx.doi.org/10.18235/0008540.

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This document discusses the effect of tax incentives on business activities and investment decisions. When taxation is not sound it hurts the business climate and hampers economic activities. Since the primary intent of tax incentives is to encourage capital accumulation in specific activities or locations, the question remains open if their extensive use will result in the desired response.

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Caro, Lorena, and Ernesto H. Stein. Ideology and Taxation in Latin America. Inter-American Development Bank, May 2013. http://dx.doi.org/10.18235/0011499.

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This paper examines the impact of ideology on tax revenues in Latin America, using a panel of 17 countries from 1990 to 2010. As a first approach, a fixed- effects model is used to identify the impact of ideology on taxation; left-leaning governments are associated with increases in total tax revenues and income tax revenues of 2.1 and 1.3 percent of GDP, respectively. There is no effect on revenues from VAT or social security taxes. To deal with endogeneity problems, an event study and a difference in difference methodology are used to track the behavior of revenues around the time of the shifts to the left. Tax revenues and income tax revenues increase by 1.5 and 0.8 percent of GDP when comparing revenues immediately before and after the shift in ideology. The pattern of tax revenues around ideological shifts suggests that the effects are causal.

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Mohnen, Pierre. Taxation and Innovation. Inter-American Development Bank, May 2022. http://dx.doi.org/10.18235/0004249.

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This paper reviews the empirical evidence on the effects of tax incentives on R&D, innovation, and productivity and on the effects of the tax burden on the relocation of R&D facilities. It discusses the various costs and benefits that have to be taken into account in the computation of the effectiveness of tax incentives on innovation. The paper ends with 10 policy lessons that can be drawn from the evidence reported in the literature.

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Pessino, Carola, Alejandro Rasteletti, Daniel Artana, and Nora Lustig. Distributional Effects of Taxation in Latin America. Inter-American Development Bank, October 2023. http://dx.doi.org/10.18235/0005230.

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This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten Latin American countries circa 2018. The study finds that although there is a significant heterogeneity, the redistributive impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without accounting for spending effects and interactions, is slightly equalizing for some countries and unequalizing for others, but the burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes in the tax structures, and of low personal income tax collection and coverage. The inclusion of the redistributive effect of the corporate income tax contributes to improve redistribution and accounts for better comparison with the redistributive impact in more developed countries, where dividends are taxed heavily with personal income taxes rather than corporate income taxes as in Latin America. High levels of evasion and informality make payroll taxes more regressive in integrated labor markets with high informality, but make indirect taxes less regressive, since the poor pay little or no indirect taxes on some of their purchases.

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Kovenock, Daniel, and Michael Rothschild. Notes on the Effect of Capital Gains Taxation on Non-Austrian Assets. Cambridge, MA: National Bureau of Economic Research, February 1985. http://dx.doi.org/10.3386/w1568.

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Williams, Roberton. Health Effects in a Model of Second-Best Environmental Taxation or Reconsidering "Reconsidering the Tax-Interaction Effect". Cambridge, MA: National Bureau of Economic Research, December 2000. http://dx.doi.org/10.3386/w8048.

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Jaimovich, Nir, and Sergio Rebelo. Non-linear Effects of Taxation on Growth. Cambridge, MA: National Bureau of Economic Research, October 2012. http://dx.doi.org/10.3386/w18473.

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Krugman, Paul, and Martin Feldstein. International Trade Effects of Value Added Taxation. Cambridge, MA: National Bureau of Economic Research, November 1989. http://dx.doi.org/10.3386/w3163.

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