Relevant bibliographies by topics / Revenue base

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Revenue base'

Author: Grafiati
Published: 10 January 2023
Last updated: 28 January 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Revenue base.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Revenue base"

1

Raifu, Isiaka Akande, and Abiodun Najeem Raheem. "Do Government Revenues Matter for Economic Growth? Evidence from Nigeria." European Journal of Government and Economics 7, no. 1 (June 27, 2018): 60. http://dx.doi.org/10.17979/ejge.2018.7.1.4333.

Full text
Abstract:
The bursting of crude oil prices in the international market since mid-2014 has resulted in dwindling oil revenue, which has led to economic recession in Nigeria. The recession has further exacerbated existing socioeconomic problems bedeviling the country. In the light of this, we examined the effect of government revenues (oil and non-oil revenues) on economic growth, both in the short-run and the long-run using autoregressive distributed lag method. Our findings show that government revenues are indispensable to economic growth in Nigeria. In addition, we found that economic growth is more responsive to oil revenue than non-oil revenue. Based on our findings, we advocate for effective and efficient use of government revenues. Furthermore, since oil revenue fluctuates more than non-oil revenue, we further advocate for creation of an enabling business environment geared towards improving the contribution of the non-oil sector to the government revenue base.
APA, Harvard, Vancouver, ISO, and other styles
2

Akinkunmi, Mustapha A. "Dynamic Analysis of Structural Shifts of Fiscal Revenue in Nigeria, 1999-2016." International Journal of Economics and Finance 8, no. 11 (October 26, 2016): 96. http://dx.doi.org/10.5539/ijef.v8n11p96.

Full text
Abstract:
The oil sector that eased the financial constraint of Nigerian government in the 1970s is presently acting as the source of financial constraints to the country due to a continuous decline in government revenue, arising from the recent drastic fall in world crude oil prices. This calls for the government to diversify its revenue base through improving taxation. This study examined the influence of economic performance on the government revenue as well as the various sources of tax revenues in Nigeria. Monthly data spanning 1999 to 2016 were utilized to estimate vector error correction models (VECM) for five sources of government tax revenues based on data availability. Empirical results revealed that there is a significant relationship between real GDP and real company income tax revenues, and between real GDP and real excise duty revenues in the long run. However, in the short run, the one-year lag of tax revenue varieties poses a significant influence on the various sources of tax revenues.
APA, Harvard, Vancouver, ISO, and other styles
3

Kakaulina, M. O. "Projected shortfall in personal income tax revenues of regional governments in Russia due to the COVID-19 pandemic." Journal of Tax Reform 7, no. 1 (2021): 39–54. http://dx.doi.org/10.15826/jtr.2021.7.1.089.

Full text
Abstract:
The COVID-19 pandemic has put a great strain on the Russian economy and budget revenue. The study aims at furnishing an estimate of losses in personal income tax revenue in regional government budgets in 2020–2023 due to the COVID-19 pandemic. In order to investigate the shortfall in tax revenues, three factors were studied: the amount of damage caused by the COVID-19 outbreak to the whole economic system; the sensitivity of the state revenue base to the crisis; the sensitivity of regional tax revenue to the revenue base. The study was based on the annual reports of the Federal Tax Service of Russia, Rosstat data, Forecast of the Social and Economic Development of the Russian Federation, and data from the “National action plan to ensure the recovery of employment and incomes of population, economic growth and long-term structural changes in the economy”. It was found that recession will lead to a significant reduction in people’s income over the given period. As a result, personal income tax revenues will decrease. The budget losses will reach 416.6 billion rubles by the end of the 2020 fiscal year. This is equivalent to 0.4% of GDP and 9.7% of total income from personal income tax in an economic situation unmarred by the pandemic. The largest fall in public revenue is expected in the regions which stand out in regard to personal income tax revenues per capita. The research results confirm the initial hypothesis that the negative impact of the pandemic on personal income tax revenues depends on the share of income tax revenues of a particular region or municipality. The findings can be used by the regional and municipal financial authorities for developing draft budgets for 2022 and the planning period of 2023–2024.
APA, Harvard, Vancouver, ISO, and other styles
4

Nurhidayati, NFN. "ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA." INFO ARTHA 3 (May 23, 2017): 170–91. http://dx.doi.org/10.31092/jia.v3i0.51.

Full text
Abstract:
Tax revenue is the most important source of state revenue nowadays. One of the largest sources of tax revenue is Value Added Tax (VAT) and Sales Tax on Luxury Goods. Tax buoyancy and elasticity is a common measure employed to estimate tax revenue productivity. Concept of elasticity is used to determine the level of responsiveness of automatic (built-in) of tax revenue to the tax base. While the concept of buoyancy is useful to know responsiveness of tax revenue, both to the tax base and to changes in policy. By using the Divisia index during 1984 to 2012, this research specifies that the coefficients of buoyancy and elasticity are 0.99 and 0.82 respectively. It shows that the PPN / PPnBM (VAT and Sales Tax on Luxury Goods) relatively unitary buoyant, but less elastic to the tax base. While using the basis of sectoral GDP from 2005 to 2012, VAT revenues also inelastic with respect to the development of the tax base with a coefficient of 0.632 and a buoyant relative to GDP overall with a coefficient of 1.076. Inelastic tax system forces governments to continuously make discretionary changes, either in the tax bases or in the tax rates or both, in order to be able to keep up with increasing public expenditures. Moreover, the point elasticity indicates that manufacturing and mining sectors are fluctuating as the VAT key sector and the trade sector are relatively stable and buoyant. Therefore, the government needs to review the policies of both the base and the VAT structure, in particular for the manufacturing and the mining sector.
APA, Harvard, Vancouver, ISO, and other styles
5

OULAI, Sieni Toussaint. "Heterogeneous Effects of Financial Development on Tax Revenues: Accounting for Institutional Quality in Sub-Saharan Africa." Applied Economics and Finance 9, no. 1 (January 31, 2022): 54. http://dx.doi.org/10.11114/aef.v9i1.5468.

Full text
Abstract:
Several studies have shown that financial development improves efforts to increase the tax base and tax revenue through different channels. This paper analyzes the effect of financial development on tax revenue conditional on institutional quality for a panel of developing countries over the period 1990-2019. Using a threshold approach, the results indicate that the influence of financial development on non-cash tax receipts is not monotonic and is sensitive to level of institutions. Financial development improves the tax base and tax revenue when the quality of institutions is better. The results point out as well heterogeneousness across countries and over the years counts. Estimates with financial market index confirm the evidence that countries that benefit most from increased tax revenues are those that improve their institutional quality.
APA, Harvard, Vancouver, ISO, and other styles
6

Bachas, Pierre, and Mauricio Soto. "Corporate Taxation under Weak Enforcement." American Economic Journal: Economic Policy 13, no. 4 (November 1, 2021): 36–71. http://dx.doi.org/10.1257/pol.20180564.

Full text
Abstract:
How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase. We combine discontinuity and bunching designs to estimate the elasticity of taxable profit and separate it into revenue and cost elasticities. We find that firms faced with a higher tax rate slightly reduce revenues but considerably increase costs, thus producing a large elasticity of taxable profit of 3–5. In this context, the revenue-maximizing rate for a corporate tax on profit is below 25 percent, and we show that a tax policy that broadens the base while lowering the rate can almost double the tax revenue collected from these firms. (JEL D22, H25, H26, H32, K34, L25, O23)
APA, Harvard, Vancouver, ISO, and other styles
7

Hussain, Ijaz, and Sumbal Rana. "A Comparison of Fiscal Effort by Provincial Governments in Pakistan." Pakistan Development Review 49, no. 4II (December 1, 2010): 545–62. http://dx.doi.org/10.30541/v49i4iipp.545-562.

Full text
Abstract:
Considerable variation exists among Provinces of Pakistan with respect to their abilities to raise revenues. This is due to underlying varied provincial characteristics like area, resources, population, nature of economic activities and provincial GDPs. The main focus of this paper is to make inter-provincial comparison of their fiscal efforts after allowing for difference in taxable capacity. Therefore, objective of such inter-provincial comparisons of fiscal effort is to identify whether provincial revenue collection is limited by capacity (revenue base) or if a province is unwilling to exploit the available capacity to generate revenues.12 This will enable development of the appropriate resource mobilisation strategy for each province and help in enhancing the overall provincial tax revenue to GDP ratio which is currently below 1 percent of the GDP. This analysis will also help policy-makers in designing fiscal equalisation formulae for assisting those provinces which have demonstrated lesser capacity to raise revenues from their own sources.
APA, Harvard, Vancouver, ISO, and other styles
8

Kwaw Andoh, Francis, Nehemiah E. Osoro, and Eliab Luvanda. "Growth Dynamics of Value-Added Tax Revenue in Ghana." Contemporary Economics 13, no. 2 (June 30, 2019): 147–74. http://dx.doi.org/10.5709/ce.1897-9254.305.

Full text
Abstract:
The introduction of the value-added tax (VAT) to replace the sales tax in 1995 was one of the key policy steps undertaken by the government of Ghana (GoG) to further deepen and sustain the efficiency of Ghana’s tax system to boost tax revenue. This study uses quarterly data from 2000 to 2014 and employs dynamic ordinary least squares (DOLS) and Divisia Index approaches to examine the growth of Ghana’s VAT revenues and how this growth is affected by discretionary tax measures. On the whole, the study finds that all of the measures of VAT revenue (total VAT, domestic VAT, and import VAT) have experienced some growth. Growth in total VAT and import VAT is driven strongly by growth in the base, while that of the domestic VAT is driven by both discretionary tax measures and the tax base. Discretionary tax measures are found to have a depressive effect on both total VAT and import VAT revenue growth.
APA, Harvard, Vancouver, ISO, and other styles
9

Sumskaya, T. V. "The Main Aspects of Financial Support of Local Governments in the Russian Federation." World of Economics and Management 19, no. 2 (2019): 99–115. http://dx.doi.org/10.25205/2542-0429-2019-19-2-99-115.

Full text
Abstract:
For the effective functioning of local governments an important role is played by the sufficiency of the revenue base of local budgets. It is the municipal level of power in the Russian Federation that is responsible for the most important social expenditures of the state. The purpose of this work is to analyze the revenue sources of local governments, as well as the expenditures of municipal budgets in Russia in the framework of the sub-federal fiscal policy. A set of calculations based on materials from municipalities of the Russian Federation allows to determine the main directions of formation of revenues and expenditures of budgets of local governments, as well as assess the impact of the budget policy of regional authorities on incentives for the socio-economic development of municipalities. The analysis of budget revenues and expenditures by types of municipalities in Russia has been carried out in order to identify their budget solvency both in statics and in dynamics. The results of the study can be applied in studying the possibilities of improving budget policy in the direction of leveling and stimulating local governments to strengthen their own revenue base. It has been concluded that the improvement of intergovernmental relations should include measures to strengthen the tax potential of municipalities, which is impossible without ensuring stable fixed tax revenues for local budgets.
APA, Harvard, Vancouver, ISO, and other styles
10

Hidayat, Taufik, Rahutomo Mahardiko, and Mudrik Alaydrus. "Mobile Cellular Technology Forecast for the Indonesian Telecommunications Industry." Journal of Telecommunications and the Digital Economy 8, no. 1 (March 31, 2020): 37–48. http://dx.doi.org/10.18080/jtde.v8n1.226.

Full text
Abstract:
Current mobile telecommunications deployment in Indonesia, based on 2G, 3G and 4G technologies, lags behind many other developing countries because of Indonesia’s larger territory. This paper presents recent data on revenue growth (%) and the number of Base Transceiver Stations (BTSs) in Indonesia, divided among 2G, 3G and 4G technologies, and forecasts future revenue growth and numbers of BTSs for the next few years. The results show that, while revenue growth from 2G operation is decreasing and 4G deployment is significantly increasing, there are still significant revenues from 2G services and many 2G BTSs in operation at the end of the forecast period, making it difficult to shut down the 2G networks in the near future.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Revenue base"

1

Yan, Wenli. "THE IMPACT OF REVENUE DIVERSIFICATION AND ECONOMIC BASE ON REVENUE STABILITY: AN EMPIRICAL ANALYSIS OF COUNTY AND STATE GOVERNMENTS." Lexington, Ky. : [University of Kentucky Libraries], 2008. http://hdl.handle.net/10225/888.

Full text
Abstract:
Thesis (Ph. D.)--University of Kentucky, 2008.
Title from document title page (viewed on October 30, 2008). Document formatted into pages; contains: ix, 85 p. : ill. (some col.). Includes abstract and vita. Includes bibliographical references (p. 81-84).
APA, Harvard, Vancouver, ISO, and other styles
2

Boardman, Barry Wayne. "EMPIRICAL ANALYSIS OF THE RELATIONSHIP BETWEEN THE TAX BASE AND GOVERNMENT SPENDING: EVIDENCE FROM STATE PANEL DATA, 1977-1992." UKnowledge, 2002. http://uknowledge.uky.edu/gradschool_diss/333.

Full text
Abstract:
Essentially, there are two competing propositions on tax base choices. The optimal tax theory on taxation asserts that the broader the tax base the better the tax. On the other hand, some public choice proponents have argued that, at the constitutional level, we should choose to restrict the power to tax and thus limit the available base. These theories assert fundamentally different views on the state and its citizens. Within the traditional optimal tax framework, governments maximize residents utility and tax base broadening lowers the tax rate, thus there is a revenue neutral response. When, however, governments do not choose to maximize residents utility, then increases in the tax base can have an impact on governments revenues and spending. In order to determine if tax bases influence government spending data on forty-eight states were compiled for the years 1977 through 1992. A state finance system of equations was developed. Using three-stage least squares estimation in a fixed effects econometric model, the relationship between the broadness of a tax base and state government spending was estimated. The state sales tax base was the tax base used to study this relationship. The results of this estimation found that states with broader sales tax bases had higher spending, all else equal. This result suggest that governments do not act as if they maximize resident utility when making tax base and rate decisions, otherwise base broadness would have no impact on spending. An additional result from this empirical analysis, is that tax base and rates are inversely related, but the relationship does not lead to revenue-neutral adjustments.
APA, Harvard, Vancouver, ISO, and other styles
3

Šodková, Petra. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199087.

Full text
Abstract:
This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.
APA, Harvard, Vancouver, ISO, and other styles
4

Medeiros, Neto Elias Marques de. "Penhora de percentual do faturamento de empresa devedora na execução por quantia certa contra devedor solvente: uma leitura com base no princípio da efetividade do processo." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6452.

Full text
Abstract:
Made available in DSpace on 2016-04-26T20:22:53Z (GMT). No. of bitstreams: 1 Elias Marques de Medeiros Neto.pdf: 1565494 bytes, checksum: 494c0f0e94d17793ac402aa38e436f2e (MD5) Previous issue date: 2014-06-05
Based on the principle of the effectiveness of the process, this thesis proposes a new analysis of the seizure of the gross revenue of the company in the civil execution proceeding against debtor solvent; in order to sustain that, provided that this attachment must be carefully applied, this kind of seizure does not need to be exceptional and may provide good results, based on the principle of proportionality, to the creditor, as to the debtor. The thesis analyses the concept of effectiveness of the process and its relation with the principles of efficiency, of reasonable duration of the process, of the due process of law, of access to justice and of proportionality. In this context, concern with the procedural effectiveness, the thesis provides an overview of the main legislative reforms that occurred after the validity of the Civil Procedure Code of 1973. In a second moment, the thesis analyses the concepts and the main principles of the civil execution proceeding and civil execution proceeding against debtor solvent, presenting the challenges and concerns to obtain an effective proceeding. The thesis provides an overview of the last and main legislative reforms that occurred in Brazil related to civil execution proceeding. In a third time, the thesis presents a new analysis regarding to the seizure of the gross revenue of the company in the civil execution proceeding against debtor solvent, based on the concept of procedural effectiveness
Com base no princípio da efetividade do processo, a presente tese propõe uma nova leitura do instituto da penhora de percentual sobre o faturamento da empresa devedora na execução por quantia certa contra devedor solvente; de modo a sustentar que, desde que bem regida e aplicada, esta modalidade de constrição não precisa ser excepcional e pode vir a atender, dentro do cânone da proporcionalidade, tanto os interesses do credor, como os interesses do devedor. A tese aborda o conceito de efetividade do processo e sua relação com os princípios da eficiência, da duração razoável do processo, da celeridade, do devido processo legal, do acesso à justiça e da proporcionalidade. E, neste contexto de preocupação com a efetividade processual, a tese traça um panorama das principais reformas legislativas ocorridas após a vigência do Código de Processo Civil de 1973. Em um segundo momento, a tese trata dos conceitos e dos principais princípios que regem a execução civil e a execução por quantia certa contra devedor solvente, apresentando os desafios e preocupações para obter-se uma efetiva tutela executiva. Também é elaborado, neste passo, um panorama das principais e recentes reformas legislativas ocorridas no Brasil quanto ao processo de execução. Em um terceiro momento, a tese apresenta uma nova leitura quanto ao instituto da penhora de percentual sobre o faturamento de empresa devedora na execução por quantia certa contra devedor solvente, leitura esta baseada no conceito de efetividade processual; na busca de se obter uma execução equilibrada e efetiva
APA, Harvard, Vancouver, ISO, and other styles
5

McCarthy, Mary Miller. "FINANCIAL STATEMENT PREPARERS' REVENUE DECISIONS: ACCURACY IN APPLYING RULES-BASED STANDARDS AND THE IASB-FASB REVENUE RECOGNITION MODEL." NSUWorks, 2012. http://nsuworks.nova.edu/hsbe_etd/73.

Full text
Abstract:
U.S. GAAP and the software industry in particular, are on the verge of a major alteration in revenue-recognition accounting standards. The IASB-FASB joint revenue-recognition project is due to be finalized over the next year with the result being a shift from a rules-based set of accounting standards to a principles-based standard. The purpose of this research is to examine financial statement preparers' software revenue-recognition decisions under a principles-based accounting standard compared to a rules-based accounting standard both with and without a personal incentive to maximize revenue. The 2 X 2 between-subjects experiment examines the revenue-recognition judgments and decisions of financial statement preparers involved in applying rules-based standards (U.S. GAAP) and a principles-based standard (IASB-FASB Exposure Draft: Revenue from Contracts with Customers) with and without a personal incentive to maximize revenue. The study included 127 experienced financial statement preparers with an average of 20 years of experience and 82% at a manager/director level or above. The results indicate financial statement preparers applying rules-based standards in a revenue-recognition scenario provide less accurate revenue decisions than when applying a principles-based standard. Moreover, the results did not show that a personal incentive influenced the financial statement preparers in their revenue-recognition decisions. Surprisingly, in the rules-based and principles-based scenarios where a personal incentive was not present, the arithmetic mean recommended revenue amounts were higher. In providing the amount of judgment required to determine the revenue to be recognized, there was not a statistically significant difference in the amount of judgment required between subjects applying rules-based standards and subjects applying principles-based standards. The arithmetic means for rules-based subjects and principles-based indicated some judgment however not significant judgment was required. This is interesting to note as so few subjects correctly answered the revenue amount and neglected to fully apply the guidance.
APA, Harvard, Vancouver, ISO, and other styles
6

Wiedermann-Ondrej, Nadine. "Tax Treatment of Revenue Based Payments." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/182/1/document.pdf.

Full text
Abstract:
The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly. Generally it is assumed that payments of instrument that provide for revenue based compensation are not tax deductible because these instruments are normally qualified as equity. However, a detailed analysis of the various tax laws shows that this need not necessarily be the case. Payments that depend on the profits of a corporation can obtain an interest treatment if an instrument is structured according to the qualification criteria of a specific tax law. The deductibility can then decrease the effective interest rate of the issuing corporation. If a debt treatment can be obtained the question of the timing of interest payments has to be answered. In contrast to dividend distributions interest payments generally are not deductible as they occur but as they accrue. Especially in the case of fluctuating payments it is normally obligatory to determine the deductible amount in each accrual period. The time value of money aspect of interest payments is implemented differently in the various tax laws and can therefore change the effective tax rate. However, it is of great importance to consider these aspects before the issuance of a specific instrument. The first part of the paper analyses the necessary requirements for a debt treatment and possible obstacles to an interest deduction. In order to qualify for a debt treatment it is important to consider these facts before the issue of an instrument because a later reclassification of the instrument might change the cost of capital substantially. Even if an instrument is qualified as debt an interest deduction can be denied due to various limitations and restrictions. The second part of the paper examines the timing of revenue based payments that are considered as interest. Depending on the situation the taxpayer may or may not choose one of the described methods. However, it is important to know the impact of each method in order to able to determine the cost of a specific instrument. Another question raised in this paper concerns the discount rate used for the net present calculation and if the method used by IRS is of economic substance. This paper demonstrates the influence of the different methods of taxing revenue based payments and shows that the preferable method depends on the development of the profits. This paper emphasizes the impact of taxes on revenue based payments and the importance of the various approaches of tax authorities to execute such compensations. (author's abstract)
Series: Discussion Papers SFB International Tax Coordination
APA, Harvard, Vancouver, ISO, and other styles
7

Strauss, Arne Karsten. "Optimisation in choice-based network revenue management." Thesis, Lancaster University, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.543995.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Bodea, Tudor Dan. "Choice-based revenue management a hotel perspective /." Diss., Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/24739.

Full text
Abstract:
Thesis (Ph.D.)--Civil and Environmental Engineering, Georgia Institute of Technology, 2008.
Committee Chair: Garrow, Laurie Anne; Committee Member: Castillo, Marco; Committee Member: Ferguson, Mark; Committee Member: McCarthy, Patrick; Committee Member: Meyer, Michael.
APA, Harvard, Vancouver, ISO, and other styles
9

Cherry, Phillip Warren. "A projection of motor fuel tax revenue and analysis of alternative revenue sources in Georgia." Thesis, Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/43679.

Full text
Abstract:
Transportation funding is critical to maintaining the assets that provide mobility for the movement of Georgia's people and goods. Currently, most of Georgia's transportation revenue is provided by the motor fuel tax. Inflation and recent increases in fuel economy have decreased fuel tax revenue in Georgia and weakened the Georgia Department of Transportation's (GDOT)'s ability to maintain and expand its transportation network. This thesis synthesizes factors from literature that affect motor fuel tax revenue. These include demographic, economic, technological, and environmental forces that influence travel behavior and vehicle fuel economy. A model was then created that incorporated these factors to model GDOT's 2009 fuel tax revenue and then project revenue in 2020 and 2030. The model uses an input/output structure that segments the fleet into personal, freight, and transit categories. User inputs, historical data, and projections are linked via relationships and feedback loops to project travel and fuel tax revenue forward. Because a near-infinite number of scenarios exist, conservative and aggressive scenarios were created for 2020 and 2030 scenarios that output revenue on an absolute, per-mile, and per-capita basis for comparison with more recent revenues. The model outputs predict marginal declines in revenue by 2020 and significant declines by 2030. In response to these declines, the thesis evaluates methods of increasing transportation revenue. These methods include increasing the fuel tax, incorporating a VMT-fee, and widespread tolling measures. After evaluation, a policy recommendation is provided for how to best implement revenue strategies.
APA, Harvard, Vancouver, ISO, and other styles
10

Sehn, Solon. "Regra-matriz da Cofins incidente sobre a receita bruta." Pontifícia Universidade Católica de São Paulo, 2005. https://tede2.pucsp.br/handle/handle/8680.

Full text
Abstract:
Made available in DSpace on 2016-04-26T20:29:26Z (GMT). No. of bitstreams: 1 1-Texto-Completo.pdf: 1357673 bytes, checksum: 79f84e4f06eec7e2ef2004acb1ffaeff (MD5) Previous issue date: 2005-06-22
nenhum
From a conception which differentiates norm, enunciation and proposition, the present study had for object the construction of Cofins s standard rule applicable to the gross revenue in the Brazilian law. The study carried through a provisory cross-section into the rule s binary completeness, concentrating only in the criteria used to recognize the event described in the antecedent-proposition and the legal relation provided by the consequence-proposition. From the Federal Law n.° 10,833/2003, interpreted according to the Constitution (art. 195, I, a ), the study concluded that the tax presents as material hypothesis s criteria the behavior of to gain (verb) gross revenue (complement). The space criteria coincides with the territorial ambit of the law validity (any place of the domestic territory), while the time criteria is the following day of the base period, when it becomes possible determine the total revenue s value. The legislation, on the other hand, defines the Federal Union as active subject and all the companies, as passive subject (taxpayer). The standard aliquot is 7,6% of the taxable income, that, in turn, corresponds to all gross revenue gained in the month. Those exceptions provided by the Federal Law n.° 10,833/2003 (art. 1.°, § 3.°) do not exhaust all the possibilities.
Dentro de uma concepção hilética, que diferencia norma, enunciado e proposição, a presente dissertação teve por objeto a construção de sentido da regra-matriz da Cofins incidente sobre a receita bruta no direito brasileiro. Realizou-se um seccionamento provisório da bimembridade constitutiva da norma jurídica completa, concentrando o estudo apenas nos critérios de identificação do evento de possível ocorrência descrito na proposição-antecedente e da relação jurídica prevista na proposição-conseqüente. A partir da Lei Federal n.º 10.833/2003, interpretada conforme a Constituição (art. 195, I, a ), concluiu-se que a regra-matriz do tributo apresenta como critério material da hipótese a conduta humana de auferir (verbo) receita bruta (complemento). O critério espacial coincide com o âmbito de validade territorial da lei (qualquer lugar do território nacional), ao passo que o critério temporal é o primeiro dia do mês seguinte ao do período-base, quando se torna possível determinar o valor total das receitas. A legislação, por outro lado, define a União Federal como sujeito ativo e todas as pessoas jurídicas, como sujeito passivo (contribuinte). A alíquota-padrão é de 7,6%, aplicada sobre a base de cálculo, que, por sua vez, corresponde a todas as receitas auferidas no mês. As hipóteses de exclusão previstas no art. 1.º, § 3.º, da Lei Federal n.° 10.833/2003, são meramente exemplificativas.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Revenue base"

1

Gicquel, Remi, and Paul-André Lambert. Using Installed Base Selling to Maximize Revenue. Berkeley, CA: Apress, 2020. http://dx.doi.org/10.1007/978-1-4842-5146-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Bell, Michael E. Tax-base sharing in Maryland: A reconsideration. [Annapolis? Md.]: The Commission, 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

M, Hackbart Merlin, and Council of State Governments, eds. The revenue base of the states: An analysis of recent growth and elasticity. Lexington, Ky: Council of State Governments, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Commission, Saskatchewan Local Government Finance. Alternative local sources of revenue and utilization of the property tax base: Interim report of the Local Government Finance Commission, September, 1985. [Regina]: The Commission, 1985.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Bronski, Kevin. Uniform sales and use tax base throughout the state: Recommendations to the General Assembly to establish a revenue-neutral uniform sales and use tax base throughout the state, required by HB13-1288. Denver, Colo: Colorado Department of Revenue, 2013.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

New Jersey. Legislature. Joint Legislative Committee on Constitutional Reform and Citizens' Property Tax Constitutional Convention. Committee meeting of Joint Legislative Committee on Constitutional Reform and Citizens Property Tax Constitutional Convention: Testimony from invited speakers regarding tax sharing, regionalized tax-base sharing, and assessment issues relating to regionalization : [September 14, 2006, Trenton, New Jersey]. Trenton, N.J: The Unit, 2006.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Bickley, James M. Value-added tax: Tax bases and revenue yields. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Commission européenne. Direction générale du développement. Le Système Stabex et les revenus d'exportations des pays ACP. Luxembourg: Office des publications officielles des Communautés européennes, 1997.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Commission, Massachusetts State Lottery. The Potential impact of water-based gaming in Massachusetts. [S.l]: Deloitte & Touche, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Office, General Accounting. Military banking: Solicitations, fees, and revenue potential : report to congressional requesters. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Revenue base"

1

Gicquel, Remi, and Paul-André Lambert. "Installed Base Selling." In Using Installed Base Selling to Maximize Revenue, 3–10. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5146-1_1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Vinod, Ben. "Revenue Management of the Base Fare." In Management for Professionals, 91–227. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70424-7_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Gicquel, Remi, and Paul-André Lambert. "Winning with Installed Base Selling." In Using Installed Base Selling to Maximize Revenue, 11–28. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5146-1_2.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Gicquel, Remi, and Paul-André Lambert. "Why Installed Base Selling Matters." In Using Installed Base Selling to Maximize Revenue, 47–61. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5146-1_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Gicquel, Remi, and Paul-André Lambert. "The Digital Installed Base Selling Transformation." In Using Installed Base Selling to Maximize Revenue, 65–77. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5146-1_5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Gicquel, Remi, and Paul-André Lambert. "Installed Base Selling and Sales Coverage." In Using Installed Base Selling to Maximize Revenue, 79–98. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5146-1_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Gicquel, Remi, and Paul-André Lambert. "Installed Base Selling, a Company Culture." In Using Installed Base Selling to Maximize Revenue, 99–110. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5146-1_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Gicquel, Remi, and Paul-André Lambert. "From Sales Strategy to Profitable Growth." In Using Installed Base Selling to Maximize Revenue, 29–43. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5146-1_3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Gicquel, Remi, and Paul-André Lambert. "Practical Implementation." In Using Installed Base Selling to Maximize Revenue, 111–22. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5146-1_8.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Gicquel, Remi, and Paul-André Lambert. "Conclusion." In Using Installed Base Selling to Maximize Revenue, 123–24. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5146-1_9.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Revenue base"

1

Worsham, Elizabeth K., Alexander D. Thomas, and Stephen D. Terry. "Revenue Maximization for a Groundwater Desalination Plant and Small Modular Reactor Coupling." In ASME 2019 Power Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/power2019-1823.

Full text
Abstract:
Abstract Desalination is becoming a popular and necessary process for producing fresh water in deserts and areas across the word affected by drought. Small Modular Reactor (SMR) technology is attractive for this application because it cogenerates steam and electricity to run multiple desalination processes at once. Multi-Effect Distillation (MED) technology requires steam to evaporate fresh water, while Reverse Osmosis (RO) only requires electricity for desalination. While RO typically produces fresh water more efficiently than MED, condensate from the evaporators can be flashed and sent to an absorption chiller to produce chilled water for space cooling. This study uses a 6-effect backward feed evaporator model to analyze revenues and savings from total freshwater and chilled water produced and determine the steam pressure from the SMR and loading schedule to produce maximum revenue for the specified desalination facility. Three loading schedules were chosen for this study: base loading, day/night loading, and diurnal demand loading, and revenues were calculated by closely matching a demand of 50,000 people. Day/night loading resulted in significantly more revenue and chilled water production than the other two schedules. The coupling of RO and MED systems to a small modular reactor could result in increased revenue for a desalination plant while meeting the freshwater demands of a community.
APA, Harvard, Vancouver, ISO, and other styles
2

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.

Full text
Abstract:
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 framework for delegating taxation powers to local authorities. The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.
APA, Harvard, Vancouver, ISO, and other styles
3

Deng, Yi, and Bi-xi Zhang. "Coordination of revenue sharing contract base on four-level supply chain." In EM2010). IEEE, 2010. http://dx.doi.org/10.1109/icieem.2010.5645991.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Wang, Zhigang. "Trade Revenue Model on the Base of Comparative Advantage under Incomplete Specialization." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5999270.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Lu, Yong-ming. "Study on Coordination of Port Supply Chain Base on Revenue Sharing Contract." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5999364.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Liu, Lei, Song Xu, Jia Hu, Lizhen Cui, and Geyong Min. "Balancing of the quality-of-service, energy and revenue of base stations in wireless networks via tullock contests." In IWQoS '19: IEEE/ACM International Symposium on Quality of Service. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3326285.3329061.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Li, Yong. "Tax and Fee Reductions, Total Revenue and High-Quality Development of SMEs Base on Mediation Effect and Threshold Model Analysis." In IMMS 2022: 2022 the 5th International Conference on Information Management and Management Science. New York, NY, USA: ACM, 2022. http://dx.doi.org/10.1145/3564858.3564886.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Colella, Whitney G., Stephen H. Schneider, Daniel M. Kammen, Aditya Jhunjhunwala, and Nigel Teo. "Part II of II: Deployment of MERESS Model—Designing, Controlling, and Installing Stationary Combined Heat and Power (CHP) Fuel Cell Systems (FCS) to Reduce Costs and Greenhouse Gas (GHG) Emissions." In ASME 2008 6th International Conference on Fuel Cell Science, Engineering and Technology. ASMEDC, 2008. http://dx.doi.org/10.1115/fuelcell2008-65113.

Full text
Abstract:
The Maximizing Emission Reductions and Economic Savings Simulator (MERESS) is an optimization tool that allows users to evaluate avant-garde strategies for installing and operating combined heat and power (CHP) fuel cell systems (FCSs) in buildings. This article discusses the deployment of MERESS to show illustrative results for a California campus town, and, based on these results, makes recommendations for further installations of FCSs to reduce greenhouse gas (GHG) emissions. MERESS is used to evaluate one of the most challenging FCS types to use for GHG reductions, the Phosphoric Acid Fuel Cell (PAFC) system. These PAFC FCSs are tested against a base case of a CHP combined cycle gas turbine (CCGT). Model results show that three competing goals (GHG emission reductions, cost savings to building owners, and FCS manufacturer sales revenue) are best achieved with different strategies, but that all three goals can be met reasonably with a single approach. According to MERESS, relative to a base case of only a CHP CCGT providing heat and electricity with no FCSs, the town achieves the highest 1) GHG emission reductions, 2) cost savings to building owners, and 3) FCS manufacturer sales revenue each with three different operating strategies, under a scenario of full incentives and a $100/tonne carbon dioxide (CO2) tax (Scenario D). The town achieves its maximum CO2 emission reduction, 37% relative to the base case, with operating Strategy V: stand alone operation (SA), no load following (NLF), and a fixed heat-to-power ratio (FHP) [SA, NLF, FHP] (Scenario E). The town’s building owners gain the highest cost savings, 25%, with Strategy I: electrically and thermally networked (NW), electricity power load following (ELF), and a variable heat-to-power ratio (VHP) [NW, ELF, VHP] (Scenario D). FCS manufacturers generally have the highest sales revenue with Strategy III: NW, NLF, with a fixed heat-to-power ratio (FHP) [NW, NLF, FHP] (Scenarios B, C, and D). Strategies III and V are partly consistent with the way that FCS manufacturers design their systems today, primarily as NLF with a FHP. By contrast, Strategy I is avant-garde for the fuel cell industry, in particular, in its use of a VHP and thermal networking. Model results further demonstrate that FCS installations can be economical for building owners without any carbon tax or government incentives. Without any carbon tax or state and federal incentives (Scenario A), Strategy I is marginally economical, with 3% energy cost savings, but with a 29% reduction in CO2 emissions. Strategy I is the most economical strategy for building owners in all scenarios (Scenarios A, B, C, and D) and, at the same time, reasonably achieves other goals of large GHG emission reductions and high FCS manufacturer sales revenue. Although no particular building type stands out as consistently achieving the highest emission reductions and cost savings (Scenarios B-2 and E-2), certain building load curves are clear winners. For example, buildings with load curves similar to Stanford’s Mudd Chemistry building (a wet laboratory) achieve maximal cost savings (1.5% with full federal and state incentives but no carbon tax) and maximal CO2 emission reductions (32%) (Scenarios B-2 and E-2). Finally, based on these results, this work makes recommendations for reducing GHG further through FCS deployment. (Part I of II articles discusses the motivation and key assumptions behind the MERESS model development (Colella 2008).)
APA, Harvard, Vancouver, ISO, and other styles
9

Mensah, Peter, Yuri Merkuryev, Jelena Pecherka, and Francesco Longo. "Conceptual model of supply chain in risky environment: case study." In The 21st International Conference on Harbor, Maritime and Multimodal Logistic Modeling & Simulation. CAL-TEK srl, 2019. http://dx.doi.org/10.46354/i3m.2019.hms.004.

Full text
Abstract:
The supply chain faces uncertainties, especially with the flow of products and information that may affect the productivity, revenue and competitive advantages of many organizations. It is therefore necessary for these organizations to be agile and resilient enough to meet with these uncertainties so that they may be managed appropriately or even avoided. In a publication by Mensah et.al (2014), the authors introduce a theoretical approach where the „conceptualization of risks for subsequent simulation-based analysis‟ is evaluated. This includes the description of „a generic conceptual model of a retail node‟ followed by the introduction of performance indicators relevant for simulation base analysis. Hence, a concept for further studies from a practical point of view has now arisen. This article therefore introduces a new case study where the flow of products in a real company is conceptualized for simulation base analysis to raise the awareness of the organization in case of uncertainties.
APA, Harvard, Vancouver, ISO, and other styles
10

Forsberg, Charles. "100-Gigawatt-Hour Crushed-Rock Heat Storage for Variable Electricity and Heat With Base-Load Reactor Operations." In 2021 28th International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/icone28-64632.

Full text
Abstract:
Abstract A 100-gigawatt hour (GWh) crushed-rock heat storage system using oil or nitrate salts is proposed to enable base-load 1000-MWe nuclear plants to provide variable electricity and heat to maximize plant revenue. Such a heat storage system has the same capabilities as a large pumped-hydro facility and can provide hourly-to-weekly heat storage. The capital cost goal is $2–4/kWh of heat — more than an order of magnitude below electricity storage technologies (batteries, pumped storage, etc.). Oil (LWR) or nitrate salts (higher-temperature reactors) transfer heat from the reactor to storage and from storage to the non-nuclear power block. The non-nuclear power block output is several times base-load nuclear capacity. The insulated heat storage structure would have a crushed rock bed 20 m by 250 m by 250 m. The large dimensions minimize the surface area (steel and insulation) and cost per cubic meter of crushed-rock storage. Crushed rock is the lowest-cost heat storage material. Heat is transferred from the reactor to crushed rock by spraying on sequential sections of crushed rock (1) hot oil or (2) molten nitrate salt. The liquid flows by gravity to the drain pan at the bottom of the crushed rock and is returned to the reactor to be reheated. Heat is recovered by spraying cold fluid on the top of the hot crushed rock with hot liquid recovered from the drain pan at the bottom going to the power cycle. The oil or nitrate salt is used for heat transfer — not for heat storage, thus, minimize the quantity and cost of the heat transfer fluid.
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Revenue base"

1

Klinger, Scott Klinger, Katherine McFate McFate, Liz Ryan Murray Murray, and George Goehl Goehl. The Disappearing Corporate Tax Base: How to Reclaim Lost Tax Revenue to Rebuild State Budgets. New York, New York United States: Candid, March 2014. http://dx.doi.org/10.15868/socialsector.34688.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Price, Roz. Taxation and Public Financial Management of Mining Revenue in the Democratic Republic of Congo. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/k4d.2021.144.

Full text
Abstract:
This rapid review provides a summary of the evidence on the taxation and public financial management of mining revenues in the Democratic Republic of Congo (DRC). This is a very complex topic, with a large and growing literature base, a huge interest by donors, non-governmental organisations and businesses, with some conflicting information at times. In particular, specific data on provincial budgets and spending was not identified during this review. No specific information on public financial management in either of these provinces was identified during the course of this review. Given the burgeoning size of the literature base and the complexity of the mining sector in the DRC, this rapid review only provides a snapshot of the literature. It draws on academic, grey and donor literature sources. Some papers for further reading are highlighted. The report first provides a brief background discussion of general taxation in the DRC, the decentralisation process, and provincial public revenue management. The next section provides general information on the mining sector in the DRC, including the regulatory system and official duties, royalties and tax provisions. Section 4 goes into more detail about taxation and rent-seeking in the mining sector, touching on both large-scale mining (LSM) and artisanal and small-scale mining (ASM). The next section looks at smuggling of minerals in the DRC, with a focus on gold. Finally, some specific lessons learned were drawn from two World Bank projects and highlighted in the final section. Lessons and experiences from other mining-related projects are also highlighted throughout the report. Literature in French was not included in this rapid review, which may mean that some key documents were omitted.
APA, Harvard, Vancouver, ISO, and other styles
3

Beach, Rachel, and Vanessa van den Boogaard. Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa. Institute of Development Studies (IDS), February 2022. http://dx.doi.org/10.19088/ictd.2022.005.

Full text
Abstract:
In recent years, domestic and international policy attention has often focused on broadening the tax base in order to include a greater share of the population in the ‘tax net’. This is based, in part, on the hope that the expansion of taxation will result in positive ‘governance dividends’ for taxpayers. However, the implications of extending the tax base in rural areas in low-income countries has been insufficiently considered. Through the case studies of Togo, Benin, and Sierra Leone, we demonstrate that extending taxation to rural areas is often highly inefficient, leading to few, if any, revenue gains when factoring in the costs of collection. Where revenues exceed the costs of collection, they often only cover local government salaries with little remaining for the provision of public goods and services. The implications of rural tax collection inefficiency are thus significant for revenue mobilisation, governance and public service delivery, accountability relationships with citizens, and taxpayer expectations of the state. Accordingly, we question the rationale for extending taxation to rural citizens in low-income countries. Instead, we argue for a reconceptualisation of the nature of the fiscal social contract, disentangling the concept of the social contract from the individual. Rather, a collective social contract places greater emphasis on the taxation of wealth and redistribution and recognises that basic rights of citizenship are not, or should not, be contingent on paying direct taxes to the government. Rather than expanding taxation, we argue for the expansion of political voice and rights to rural citizens, through a ‘services-first’ approach.
APA, Harvard, Vancouver, ISO, and other styles
4

Barreix, Alberto Daniel, Martín Bes, Oscar Fonseca, María Fonteñez, Dalmiro Morán, Emilio Pineda, and Jerónimo Roca. Revisiting Personalized VAT: A Tool for Fiscal Consolidation with Equity. Inter-American Development Bank, March 2022. http://dx.doi.org/10.18235/0004147.

Full text
Abstract:
As the COVID-19 pandemic ends, the large fiscal imbalances will require Latin American and Caribbean (LAC) governments to pursue fiscal consolidation policies by increasing revenues and/or reducing expenditures. VAT represents 40 percent of total revenues in the region but has a regressive impact that can be mitigated through two alternatives. The first, so called the “universal” strategy, provides relief by identifying those goods and services that account for a large share of consumption among lower-income households and, exempting or taxing them at a reduced rate. Its main weakness stems from the fact that it implies forgoing revenue which could be used to finance public social spending. Additionally, untargeted tax relief confers greater benefits, in absolute terms, to those who consume the most, usually individuals in the upper deciles of the income distribution, and also, multiple rates and exemptions introduce complexity into the management of the tax. The alternative, Personalized VAT (P VAT) strategy presented in this study for four LAC countries overcomes VATs regressivity without puncturing the tax base as the “universal” solution does. P Vat consists of three elements: (i) broadening the tax base, (ii) moving towards a single VAT rate, and (iii) implementing a tax refund for intended beneficiaries, based on the incidence of VAT on consumption among the poorest deciles. Currently, five LAC countries and one Brazilian state are implementing this mechanism.
APA, Harvard, Vancouver, ISO, and other styles
5

Okunogbe, Oyebola, and Fabrizio Santoro. The Promise and Limitations of Information Technology for Tax Mobilisation. Institute of Development Studies (IDS), January 2022. http://dx.doi.org/10.19088/ictd.2022.001.

Full text
Abstract:
Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the role of information technology in tax mobilisation. This paper examines the potential of technology to transform tax administration by helping to identify the tax base, facilitate compliance, and monitor compliance. It also identifies possible limitations to the use of technology arising from inadequate infrastructure and connectivity, lack of adoption (or resistance) by taxpayers and tax collectors, lack of institutional mainstreaming, and an unsupportive regulatory environment.
APA, Harvard, Vancouver, ISO, and other styles
6

Mader, Philip, Maren Duvendack, Adrienne Lees, Aurelie Larquemin, and Keir Macdonald. Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation. Institute of Development Studies, June 2022. http://dx.doi.org/10.19088/ictd.2022.008.

Full text
Abstract:
Digital financial services (DFS) have expanded rapidly over the last decade, particularly in sub-Saharan Africa. They have been accompanied by claims that they can alleviate poverty, empower women, help businesses grow, and improve macroeconomic outcomes and government effectiveness. As they have become more widespread, some controversy has arisen as governments have identified DFS revenues and profits as potential sources of tax revenue. Evidence-based policy in relation to taxing DFS requires an understanding of the enablers and barriers (preconditions) of DFS, as well as the impacts of DFS. This report aims to present insights from an Evidence Gap Map (EGM) on the enablers and barriers, and subsequent impacts, of DFS, including any research related to taxation. An EGM serves to clearly identify the gaps in the evidence base in a visually intuitive way, allowing researchers to address these gaps. This can help to shape future research agendas. Our EGM draws on elements from the systematic review methodology. We develop a transparent set of inclusion criteria and comprehensive search strategy to identify relevant studies, and assess the confidence we can place in their causal findings. An extensive search initially identified 389 studies, 205 of which met the inclusion criteria and were assessed based on criteria of cogency, transparency and credibility. We categorised 40 studies as high confidence, 97 as medium confidence, and 68 as low confidence. We find that the evidence base is still relatively thin, but growing rapidly. The high-confidence evidence base is dominated by quantitative approaches, especially experimental study designs. The geographical focus of many studies is East Africa. The dominant DFS intervention studied is mobile money. The majority of studies focus on DFS usage for payments and transfers; fewer studies focus on savings, very few on credit, and none on insurance. The strongest evidence base on enablers and barriers relates to how user attributes and industry structure affect DFS. Little is known about how policy and politics, including taxation, and macroeconomic and social factors, affect DFS. The evidence base on impacts is strongest at the individual and household level, and partly covers the business level. The impact of DFS on the macroeconomy, and the meso level of industry and government, is very limited. We find no high-confidence evidence on the role of taxation. We need more higher quality evidence on a variety of topics. This should particularly look at enablers, constraints and impacts, including the role of taxation, beyond the individual and household level. Research going forward should cover more geographic areas and a wider range of purposes DFS can serve (use cases), including savings, and particularly credit. More methodological variety should be encouraged – experiments can be useful, but are not the best method for all research questions.
APA, Harvard, Vancouver, ISO, and other styles
7

McCarty, Tanner J., Zuyi Wang Wang, Man-Keun Kim, and James Evans. The Economic Contribution of Utah’s Energy and Mining Industries. Utah Geological Survey, November 2022. http://dx.doi.org/10.34191/mp-176.

Full text
Abstract:
Utah’s abundant energy and mineral resources are used to heat homes, drive industry, and keep the lights on. Effectively managing these energy and mineral resources and their associated supply chains requires knowledge of their economic value and how they currently contribute to Utah’s economy. This report calculates the total economic contribution of Utah’s energy and mining industries for 2019 and 2020. Each industry makes substantial contributions to Utah’s gross domestic product, employment, and tax base. Collectively, these industries contributed over 10% to Utah's total Gross Domestic Product (GDP), supported over 7% of its jobs, and contributed 20% to state tax revenue. Not only do these industries produce sizable economic value, they also create high-paying jobs. Average wages for the energy and mining industries were calculated to be $22,415 (45%) and $13,652 (28%) above the overall state average wage, respectively.
APA, Harvard, Vancouver, ISO, and other styles
8

Kawano, Laura, and Joel Slemrod. The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base. Cambridge, MA: National Bureau of Economic Research, October 2012. http://dx.doi.org/10.3386/w18440.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Feldstein, Martin. The Effects of Tax-Based Saving Incentives on Government Revenue and National Saving. Cambridge, MA: National Bureau of Economic Research, March 1992. http://dx.doi.org/10.3386/w4021.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Thompson, William B., Jonathan C. Owen, and H. J. De St. Germain. Feature-Based Reverse Engineering of Mechanical Parts. Revision. Fort Belvoir, VA: Defense Technical Information Center, November 1995. http://dx.doi.org/10.21236/ada437773.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Revenue base' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography