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Relevant bibliographies by topics / Level of Taxation

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Academic literature on the topic 'Level of Taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 30 May 2022

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Journal articles on the topic "Level of Taxation"

1

SCHABERT, ANDREAS, and LEOPOLD VON THADDEN. "Distortionary Taxation, Debt, and the Price Level." Journal of Money, Credit and Banking 41, no. 1 (2009): 159–88. http://dx.doi.org/10.1111/j.1538-4616.2008.00191.x.

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Izvoranu, Anca Marina, and Henriette Cristiana Călin. "Land taxation." Proceedings of the International Conference on Business Excellence 13, no. 1 (2019): 883–88. http://dx.doi.org/10.2478/picbe-2019-0077.

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Abstract The process of producing agricultural goods involves natural resources, cataloged as inputs. Neutral, the most important is the land, as the primary resource among seeds, land, agricultural machinery, fuel. The present paper will analyze how the land resource is taxed, the needs and opportunities of taxation, and what are the shortcomings of this niche. The study does not aim to deal exhaustively with the legislation related issues in this sector, but has in particular sought to identify future directions of development in terms of the ability of agricultural actors to cope with the c

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Spataro, Luca, and Thomas I. Renström. "Optimal taxation, critical-level utilitarianism and economic growth." Journal of Public Economics 96, no. 9-10 (2012): 727–38. http://dx.doi.org/10.1016/j.jpubeco.2012.05.001.

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Podstawka, Marian, and Łukasz Podstawka. "Farm income and its taxation." Ekonomia i Prawo 20, no. 3 (2021): 603–15. http://dx.doi.org/10.12775/eip.2021.036.

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Motivation: It is increasingly common to hear the opinion that farm income should be taxed with income tax, just like other types of economic activity. Currently, the level of taxation of farm income is low. As the economic power of the farm increases, the level of taxation of its income decreases. Over the years 2014–2019, no variation can be observed in the level of taxation of farm income. Certain simplified attempts to record economic events on farms, due to the fact that they receive all kinds of subsidies, are being gradually introduced by the Ministry of Agriculture and Rural Developmen

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Kriner, Douglas, Breanna Lechase, and Rosella Cappella Zielinski. "Self-interest, partisanship, and the conditional influence of taxation on support for war in the USA." Conflict Management and Peace Science 35, no. 1 (2015): 43–64. http://dx.doi.org/10.1177/0738894215611133.

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Does the imposition of taxation inevitably erode public support for war? Through a pair of survey experiments we show that whether a war tax decreases public support for military action critically depends on the design of the taxation instrument itself. Broad-based, regressive taxes decrease support for war; progressive taxes targeted on the wealthy do not. We also uncover the mechanisms through which Americans incorporate information about war taxation into their wartime policy preferences. Economic self-interest, alone, cannot explain the individual-level variation in reactions to war taxati

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Aguilar, Angel Baena. "Eco-Taxes in Spain." European Energy and Environmental Law Review 9, Issue 4 (2000): 114–19. http://dx.doi.org/10.54648/268316.

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Constitutional restraints on the introduction of eco-taxes in Spain; the lack of political will at central level; powers of the autonomous regions and limitations. A review of ecological measures both within and outside the income tax regime — entering environmental liabilities in the balance sheet, deductions for mining enterprises, tax concessions for environmental investments, carbon taxes on motor fuels, Galician measures on sulphur and NOX emissions, excise tax on electricity, the taxation of other energy products, the taxation of vehicles, agricultural taxes, the taxation of solid waste,

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Daud, Dahniyar, and Musdalifah Musdalifah. "Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar." Al-Buhuts 15, no. 2 (2019): 84–92. http://dx.doi.org/10.30603/ab.v15i2.1760.

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The purpose of this study was to determine the application of e-taxation systems and the level of understanding of taxation on the level of satisfaction of personal taxpayers in Makassar. This study uses primary data obtained from questionnaires distributed to all taxpayers in Makassar. The population is the taxpayer of individuals registered at the Tax Service Office in the city of Makassar totaling 205,681 taxpayers, while the sample taken amounted to 100 respondents. The data analysis method uses multiple linear regression techniques. The results of this study indicate where the proposed hy

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Tomasic, Roman, and Brendan Pentony. "Taxation law compliance and the role of professional tax advisers." Australian & New Zealand Journal of Criminology 24, no. 3 (1991): 241–57. http://dx.doi.org/10.1177/000486589102400305.

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Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generall

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Ohrn, Eric, and Nathan Seegert. "The impact of investor-level taxation on mergers and acquisitions." Journal of Public Economics 177 (September 2019): 104038. http://dx.doi.org/10.1016/j.jpubeco.2019.06.006.

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Gauthier, Bernard, and Jonathan Goyette. "Taxation and corruption: theory and firm-level evidence from Uganda." Applied Economics 46, no. 23 (2014): 2755–65. http://dx.doi.org/10.1080/00036846.2014.909580.

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Dissertations / Theses on the topic "Level of Taxation"

1

Muhm, Casey J. "Exploring the relationship between income and property taxation at the municipal level." [Ames, Iowa : Iowa State University], 2008.

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2

Wildgruber, Susanne [Verfasser], and Clemens [Akademischer Betreuer] Fuest. "Essays on corporate taxation and firm-Level effects of regulatory interventions / Susanne Wildgruber ; Betreuer: Clemens Fuest." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2019. http://d-nb.info/1179695070/34.

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Ma, David. "Small business tax compliance burden : what can be done to level the playing field." Thesis, University of Canterbury. Accounting and Taxation, 2015. http://hdl.handle.net/10092/10457.

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One of the major issues associated with taxation are the costs incurred by taxpayers when they comply with their tax obligations, this is particularly important for smaller business taxpayers. Compliance costs are found to be regressive, falling with disproportionate severity on smaller businesses. This trend can be found across the globe and more importantly, in New Zealand. Prior research has shown that the severity of the regressiveness has increased over time. The current, “one-size-fits-all”, approach used in the New Zealand tax system, and others alike, have created undue complexit

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Irizarry, Osorio Hiram José. "The politics of taxation in Argentina and Brazil in the last twenty years of the 20th century." The Ohio State University, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=osu1104395372.

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Васильєва, Тетяна Анатоліївна, Татьяна Анатольевна Васильева, Tetiana Anatoliivna Vasylieva, Сергій Вячеславович Лєонов, Сергей Вячеславович Леонов та Serhii Viacheslavovych Lieonov. "Пріоритети реформування податкової політики в Україні: національний фіскальний суверенітет чи наднаціональні інтереси Європейського Союзу?" Thesis, Національний університет державної податкової служби України, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63532.

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Стратегічні пріоритети України щодо інтеграції в Європейське співтова- риство ставлять перед державною владою питання пошуку компромісу між до- триманням національного фіскального суверенітету з одного боку, а з іншого – необхідністю імплементації цілого ряду директивних і рекомендаційних правових норм ЄС у національний податковий простір.

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Pelíšková, Marie. "Management podniku a daně." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-81383.

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This thesis aims to compare taxation levels and tax liability of limited companies and natural persons in the area of income tax, including health and social insurance (for natural persons). Division of tax base to intervals by taxation level. Impact of changes in income taxation for natural persons and limited companies. Influence on management decision making.

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Бабак, Д. С. "Дослідження рівня оподаткування банків України". Thesis, Севастопольський національний технічний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/58897.

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У тезах розглядаються інструменти оцінки впливу оподаткування на діяльність банківської системи: визначення рівня податкового навантаження та податкової віддачі.<br>The theses dealt with evaluation tools impact of taxation on the activities of the banking system: determination of tax load and tax returns.

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Mussons, Joan Maria. "Cyclical Patterns and Sustainability of Fiscal Policy at Regional Level: the Spanish Case." Doctoral thesis, Universitat de Barcelona, 2018. http://hdl.handle.net/10803/663273.

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Concerns over sustainability and the cyclical pattern of public finances have been especially great since the onset of the global financial crisis. This thesis comprises four essays which aim to examine those concerns with regard to the Spanish Autonomous Communities (ACs). The first paper analyses fiscal policy responsiveness of Spanish ACs over the cycle. We estimate fiscal reaction functions to analyze the response of ACs’ fiscal impulse and fiscal stance. On the one hand, an analysis of the change in the primary balance (the fiscal impulse) suggests counter-cyclicality over the period

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Приходько, В. С. "Аналітичне забезпечення оцінки ефективності екологічного оподаткування в Україні". Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/20609.

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Приходько, В. С. Аналітичне забезпечення оцінки ефективності екологічного оподаткування в Україні : магістерська робота : 05 Соціальні та поведінкові науки / В. С. Приходько; керівник роботи Самко О. О. ; Національний університет «Чернігівська політехніка», кафедра теоретичної та прикладної економіки. – Чернігів, 2020. – 79 с.<br>Об'єктом дослідження є соціально-економічні відносини, що виникають між державою, платниками податків та суспільством у процесі екологічного оподаткування в Україні для зниження надмірного навантаження на навколишнє природне середовище. Предметом дослідження є те

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Grenville, David Paul. "A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.

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This research studies the practical person principle as it was introduced in the case of Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brothers case was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial d

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Books on the topic "Level of Taxation"

1

Garside, F. An introductory level taxation workbook: 1986 Finance Act. DP Publications, 1986.

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Imperfect union: Representation and taxation in multi-level governments. Cambridge University Press, 2009.

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Kodrzycki, Yolanda K. Corporate taxation in Massachusetts: How level is the playing field? The Commission, 1993.

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Baltezore, James F. State-level tax equity in North Dakota in 1986. Dept. of Agricultural Economics, Agricultural Experiment Station, North Dakota State University, 1988.

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Fisman, Raymond. Are corruption and taxation really harmful to growth?: Firm level evidence. World Bank, Development Research Group, Macroeconomics and Growth, 2000.

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Fullerton, Don. Inputs to tax policymaking: The supply side, the deficit, and the level playing field. National Bureau of Economic Research, 1990.

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Hall, John. Local sales taxation: An assessment of the feasibility and likely effects of sales taxation at the local level in the UK. Institute for Fiscal Studies, 1995.

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Leeper, Eric Michael. Monetary-fiscal policy interactions and the price level: Background and beyond. National Bureau of Economic Research, 2005.

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Leeper, Eric Michael. Monetary-fiscal policy interactions and the price level: Background and beyond. National Bureau of Economic Research, 2005.

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McDowell, Moore. Public preferences for the level and structure of government expenditure and taxation: Survey results and analysis. Foundation for Fiscal Studies, 1991.

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Book chapters on the topic "Level of Taxation"

1

O’Donoghue, Cathal. "Hypothetical Microsimulation Modeling—Farm Taxation." In Farm-Level Microsimulation Modelling. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-63979-6_4.

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Aliber, Robert Z. "Taxation, Regulation, and the Level Playing Field." In The New International Money Game. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230246720_16.

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Auld, D. A. L. "5. Evaluating the Options for Fiscal Stabilization Policy at the Provincial Level." In Taxation in a Sub-National Jurisdiction, edited by Allan Maslove. University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-007.

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Caragata, Patrick J., and David E. A. Giles. "Simulating the Relationship between the Hidden Economy and the Tax Level and Tax Mix in New Zealand." In Taxation and the Limits of Government. Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4433-3_11.

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Harhoff, Dietmar, and Fred Ramb. "Investment and Taxation in Germany — Evidence from Firm Level Panel Data." In Investing Today for the World of Tomorrow. Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-642-56601-1_5.

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Washizu, Ayu, and Satoshi Nakano. "An Assessment of Carbon Taxation by Input–Output Analysis: Upstream or Downstream?" In Economics, Law, and Institutions in Asia Pacific. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_9.

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Abstract To analyze the ripple effects of CO2 emissions from the introduction of renewable energy power plants, this study developed input–output tables for analysis of next-generation energy systems (IONGES). The results revealed that the environmental benefits obtained from investing in power plants of the same capacity vary significantly depending on the type of renewable energy. Using the IONGES, under assumptions of three carbon taxation methods (upstream, midstream, and downstream), we calculated the taxable CO2 emissions induced when producing each good or service and estimated the carbon tax burden associated with the final demand. We found that, in the upstream method, the taxation effects of one unit of carbon tax is concentrated in energy goods such as coal products and petroleum basic, while the effects are relatively dispersed in the downstream taxation method. If renewable energy is added to the government target level in 2030, taxable CO2 emissions will decrease by 12–13.3%. Compared with the upstream taxation method, in the midstream and downstream methods, the CO2 emissions induced by each final demand are distributed more evenly across various goods and services. Compared to the downstream taxation method, upstream taxation leads to higher CO2 emissions from exports, but lower CO2 emissions from household consumption. This is because energy-intensive industries such as machinery have high export ratios. We analyzed which expenditure categories contribute to the carbon tax burden associated with household consumption. In the case of upstream taxation, households mainly focus on reducing electricity consumption; in the case of downstream taxation, households reduce consumption of various energy-intensive goods and services.

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Cozzi, Guido, Aditya Goenka, Minwook Kang, and Karl Shell. "Winners and Losers from Price-Level Volatility: Money Taxation and Information Frictions." In Studies in Economic Theory. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-44076-7_16.

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Adams, Richard. "Taxation, Control, and Agrarian Transition in Rural Egypt: A Local-Level View." In Food, States, and Peasants. Routledge, 2021. http://dx.doi.org/10.4324/9780429035623-8.

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Arias Esteban, Isaác Gonzalo, and Anarella Calderoni. "The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean)." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_3.

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AbstractIn developing countries, where competing priorities often overwhelm capacity, the sweeping BEPS initiative can serve to motivate and justify the devotion of limited resources to the international tax field. It is hard to say whether all of the BEPS Actions are “suitable” for developing countries as their size, level of maturity, and many other factors that influence taxation vary drastically. An evaluation of domestic circumstances will help to determine the tax regime’s compatibility with the BEPS recommendations. This initiative represents a minimum level of commitment that is necessary to ascertain sustainable BEPS implementation. Certain attributes will influence the feasibility of this implementation such as the adaptability of the juridical system to enforce new regulations, the technological infrastructure, the capacity to process and protect mass information, efficient risk assessment procedures and analysis tools, and continual training and development workshops, among others. The BEPS project is still quite young; however, thanks to contributions from CIAT member countries, the BEPS Monitoring database was created. This can provide us with a general overview of how extensively each BEPS Action has been implemented in these countries so far.

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Lips, Wouter, and Dries Lesage. "Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_5.

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AbstractThis chapter investigates the introduction of Medium-Term Revenue Strategies (MTRS) in developing countries as part of technical assistance for tax capacity building. The MTRS concept was devised by the Platform for Collaboration on Tax and is supposed to be a holistic high-level roadmap for tax policy reform around which civil society and external aid donors can coordinate. Tax capacity building for domestic resource mobilization has become a crowded governance field over the last decade with multiple bilateral and multilateral partners involved, sometimes in the same country. While there have been multiple high-level coordination efforts, within-country coordination is still lacking. As such, we investigate the concept’s usefulness as a coordination tool for donors to ensure their assistance is matched with a country’s needs and preferences. We also critically examine the concept’s potential pitfalls and deficiencies in terms of scope and ambition, partners, and legitimacy. We conclude that if the MTRS is evaluated as it is intended, an additional tool in the larger toolbox of coordination in the tax capacity building regime, the concept holds promise but calls for close scrutiny to ensure that they are truly country-owned and country-specific roadmaps.

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Conference papers on the topic "Level of Taxation"

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Abdulgalimov, Abdusalim. "Optimization Of Taxation Impact On The Level Of Profitability And Solvency." In International Scientific Conference «Social and Cultural Transformations in the Context of Modern Globalism» dedicated to the 80th anniversary of Turkayev Hassan Vakhitovich. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.05.467.

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Aseinov, Dastan. "Autonomy of Local Governments in Taxation in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02382.

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The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues. The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal fram

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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the prope

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Korneeva, Tatyana Anatolievna, and Daria Sergeevna Kosheleva. "MANAGEMENT ACCOUNTING FOR A TAX AS A MEANS OF TAX OPTIMIZATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-879/882.

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The article is devoted to the study of approaches to the organization of tax management accounting in order to optimize the level of tax burden of an economic entity to improve the efficiency of an enterprise in terms of its taxation. The classification of tax expenditures is proposed for budgeting purposes in the management accounting system

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Somoyev, R. G., and R. V. Batashev. "Prospects of the excise taxation development as a source of income generation for the sub-federal level budgets." In I INTERNATIONAL CONFERENCE ASE-I - 2021: APPLIED SCIENCE AND ENGINEERING: ASE-I - 2021. AIP Publishing, 2021. http://dx.doi.org/10.1063/5.0076207.

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Kolesnikova, O. S., and O. A. Tsepelev. "TAX POTENTIAL OF THE SHADOW SECTOR OF ECONOMY OF THE REGION." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.38.

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The paper analyzes the economic essence of the tax potential of the shadow sector of the regional economy. This indicator is calculated for the Amur Region. It has been established that a significant part of the tax payments of the Amur Region is concentrated in the shadow sector of the economy, however, the orientation towards optimal taxation will allow the region to increase the level of use of its tax potential.

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Mironova, I. B., and M. A. Chernova. "THE PROBLEM OF TAXATION OF INSURANCE FEES FOR INCREMENTED SHARES OF MEMBERS OF AGRICULTURAL PRODUCTION COOPERATIVES." In SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN EAST: NEW CHALLENGES AND STRATEGIC GUIDELINES. Khabarovsk: KSUEL Editorial and Publishing Center, 2021. http://dx.doi.org/10.38161/978-5-7823-0746-2-2021-210-215.

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Based on the analysis of the norms of the Tax Code of the Russian Federation and law enforcement practice, the article defines a problem that leads to an irrational increase in the level of financial burden on members of agricultural production cooperatives. The author makes specific proposals in relation to the remediation of the situation.

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Yılmazcan, Dilek, and Cansu Dağ. "Financial Regulations in the Field of Energy Policies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02036.

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Goals set by governments in energy field can be various. However, financial regulations can also vary depending on geopolitical location, sources, economical structure and other prioritized policies of the countries. Modern energy policies basically prioritize energy safety, efficiency, diversity and their environment-friendly features. In this study, financial regulations in the field of energy at world will be analyzed and the impact of financial regulations will be ascertained.  Energy end-user price is calculated by taking taxes, CO2 emission pricing and subsidies into account. CO2 e

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Sulistyowati and Tiarani Meilisa. "Taxpayers Perceptions and Taxpayer Awareness on the Application of Amnesty Program of Taxation Year 2016 Againts Taxpayer Compliance Level (Case study of KPP Pratama Bekasi Barat)." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.46.

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Sebastiampillai, Joshua, Andrew Rolt, Devaiah Nalianda, Francesco Mastropierro, and Vishal Sethi. "Technical and Economic Viability of an EIS 2050 Geared Open Rotor." In ASME Turbo Expo 2019: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/gt2019-90290.

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Abstract The aviation sector is projected to grow rapidly over the next two decades and beyond. These projections coupled with ever more stringent environmental legislation call for action within the commercial aviation sector to radically reduce greenhouse gas emissions by 2050. It is perceived that by 2050 current state-of the-art direct-drive turbofans will have evolved into geared turbofans and geared open rotor engines for short haul missions. These changes in engine configuration may be attributed to calls from the Advisory Council for Aviation Research and innovation in Europe to dramat

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Reports on the topic "Level of Taxation"

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Hall, John, and Stephen Smith. Local sales taxation: an assessment of the feasibility and likely effects of sales taxation at the local level in the UK. Institute for Fiscal Studies, 1995. http://dx.doi.org/10.1920/re.ifs.1995.0046.

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Giroud, Xavier, and Joshua Rauh. State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21534.

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Amiri, Rahmatullah, and Ashley Jackson. Taliban Taxation in Afghanistan: (2006-2021). Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.004.

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Before taking control of Afghanistan in August 2021, the Taliban had developed a remarkably state-like revenue collection system throughout the country. This ICTD research explores how that came to be, and what factors shaped the various forms of Taliban taxation. Drawing primarily on fieldwork from Helmand, Ghazni and Kunduz provinces, this paper explores in depth three commonplace types of Taliban taxation: ushr (effectively a harvest tax, applied to both legal crops as well as opium), taxation on transport of goods (similar to customs), and taxes on aid interventions. The paper pays particu

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Gunter, Samara, Daniel Riera-Crichton, Carlos Vegh, and Guillermo Vuletin. Non-Linear Effects of Tax Changes on Output: The Role of the Initial Level of Taxation. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w26570.

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MYLNIKOVA, L. A. THE ROLE AND REGULATORY SIGNIFICANCE OF THE PERSONAL INCOME TAX. Science and Innovation Center Publishing House, 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-3-21-26.

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The article examines the role of taxation of individuals as the most important tool of social policy implemented by the state in order to reduce the level of stratification among various segments of the population and to solve the problem of substantiating the necessity and content of the gradual reform of the current taxation mechanism in Russia. The current state of the economy and society determines the need to develop an adequate mechanism for the application of personal income tax.

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Hendricks, Kasey. Data for Alabama Taxation and Changing Discourse from Reconstruction to Redemption. University of Tennessee, Knoxville Libraries, 2021. http://dx.doi.org/10.7290/wdyvftwo4u.

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At their most basic level taxes carry, in the words of Schumpeter ([1918] 1991), “the thunder of history” (p. 101). They say something about the ever-changing structures of social, economic, and political life. Taxes offer a blueprint, in both symbolic and concrete terms, for uncovering the most fundamental arrangements in society – stratification included. The historical retellings captured within these data highlight the politics of taxation in Alabama from 1856 to 1901, including conflicts over whom money is expended upon as well as struggles over who carries their fair share of the tax bur

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Edeh, Henry C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.020.

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Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms in Nigeria have been scarcely carried out. This study for the first time quantitatively assessed both the equity and redistributive effects of PIT and VAT across different reform scen

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Abel, Andrew. Optimal Taxation When Consumers Have Endogenous Benchmark Levels of Consumption. National Bureau of Economic Research, 2003. http://dx.doi.org/10.3386/w10099.

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Lehe, Lewis, Sairpaneeth Devunuri, Javier Rondan, and Ayush Pandey. Taxation of Ride-hailing. Illinois Center for Transportation, 2021. http://dx.doi.org/10.36501/0197-9191/21-040.

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This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a perc

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Price, Roz. Links Between Energy Prices, Fuel Subsidy Reform and Instability. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/k4d.2022.023.

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Increasingly, the links between energy insecurity (including energy prices, availability, and fuel subsidy reform) and instability are being studied. These issues often become flashpoints for social mobilisation and protest. Previous research has started to explore different types of fuel-related conflict and its relationship with scarcity, abundance, and energy prices but the research is fragmented. Much of this existing research focuses on a possible link between oil and armed conflict and rebellion, rather than on fuel prices as a source of intra-state instability below the level of armed c

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