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Journal articles on the topic 'Tax neutrality tax symbiosis'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Vylkova, Elena S. "Models of behavior of the state and economic agents in the tax management." Bulletin of the Far Eastern Federal University. Economics and Management, no. 2(82)2017 (August 4, 2017): 51–58. https://doi.org/10.5281/zenodo.819523.

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<em>The article addresses the issue crucial both for the economy as a whole</em><em> and for every individual consumer since food is one of the basic needs for human beings. Quality of food influences health and productivity of every country’s population. </em> <em>However, market sometimes fails to provide correct incentives for the economic agents to supply high-quality products and in a number of countries the problem starts with the food deficit itself so that people do not start to think about its quality. If the government and its institutes are weak the labor force may show maximum prod

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2

Lyon, Andrew B. "Tax Neutrality Under Parallel Tax Systems." Public Finance Quarterly 20, no. 3 (1992): 338–58. http://dx.doi.org/10.1177/109114219202000304.

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López, Ramón E., Pablo Gutiérrez Cubillos, and Eugenio Figueroa. "The Tax Paradox and Weak Tax Neutrality." Southern Economic Journal 86, no. 3 (2019): 1150–69. http://dx.doi.org/10.1002/soej.12398.

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Niemann, Rainer. "Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality." International Tax and Public Finance 11, no. 3 (2004): 265–81. http://dx.doi.org/10.1023/b:itax.0000021971.56588.34.

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5

Daniel, Paweł. "Relations Between the Principle of Neutrality and Elements of Value Added Tax Structure." Financial Internet Quarterly 17, no. 3 (2021): 56–63. http://dx.doi.org/10.2478/fiqf-2021-0019.

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Abstract The principal of neutrality is a key principle of the European Union (EU) Value Added Tax (VAT) system. The concept of tax neutrality has a number of dimensions and meanings. The purpose of the article is to examine whether the principle of neutrality shapes the main elements of VAT structure, what concepts of tax neutrality are proper to shape each of those elements, and how the principle of neutrality affects each of those elements. The method adopted for the examination is a doctrinal method – analysis of the VAT Directive provisions (using a formal-dogmatic approach supported by a

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Wood, Joel. "Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience." Canadian Tax Journal/Revue fiscale canadienne 70, no. 3 (2022): 563–93. http://dx.doi.org/10.32721/ctj.2022.70.3.wood.

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While the potential economic efficiency, equity, and political acceptability benefits of a revenue-neutral carbon tax have been well studied, a deeper question remains about the feasibility of revenue neutrality in practice. This article provides perspective on this issue by assessing different definitions of revenue neutrality and presenting an in-depth discussion of the motivations for the adoption of revenue-neutral carbon taxes. Two examples of carbon taxes and revenue recycling implemented in Canada are examined: British Columbia's revenue-neutral carbon tax (a carbon tax with offsetting

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GRAVELLE, JANE G., and JACK TAYLOR. "TAX NEUTRALITY AND THE TAX TREATMENT OF PURCHASED INTANGIBLES." National Tax Journal 45, no. 1 (1992): 77–88. http://dx.doi.org/10.1086/ntj41788947.

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8

Knirsch, Deborah. "Measuring tax distortions with neutrality-based effective tax rates." Review of Managerial Science 1, no. 2 (2007): 151–65. http://dx.doi.org/10.1007/s11846-007-0012-8.

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9

Panteghini, Paolo. "On Corporate Tax Asymmetries and Neutrality." German Economic Review 2, no. 3 (2001): 269–86. http://dx.doi.org/10.1111/1468-0475.00038.

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Abstract This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax scheme where the tax base is given by the firm's return net of a rate of relief. When the firm's return is less than the imputation rate, however, no tax refunds are allowed. Unlike symmetric tax systems, the scheme proposed is neutral with respect not only to income uncertainty but also to policy uncertainty.

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Fullerton, Don, and Andrew B. Lyon. "Tax Neutrality and Intangible Capital." Tax Policy and the Economy 2 (January 1988): 63–88. http://dx.doi.org/10.1086/tpe.2.20061773.

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11

Hall, Mark A. "Managed Competition Meets Tax-Neutrality." Health Affairs 14, no. 2 (1995): 274–75. http://dx.doi.org/10.1377/hlthaff.14.2.274.

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Lukovic, Stevan, Stefan Vrzina, Milka Grbic, and Milos Pjanic. "The neutrality of taxation of investment projects in Serbia." Ekonomski anali 66, no. 230 (2021): 101–33. http://dx.doi.org/10.2298/eka2130101l.

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The paper analyses the neutrality of taxation of investment projects on the example of Serbia. The aim of the research is to confirm/reject the existence of uniformity of the tax burden on investment projects that differ regarding the asset type, industry and the source of finance. The uniformity of tax burden, that is, the absence of discrimination and distortive effects of taxation, may be considered a confirmation of the tax neutrality. To investigate neutrality of taxation the analysis employed King-Fullerton framework of calculating effective marginal tax rates. The research results show

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13

Kerinc, Narin. "The Distorted View of Tax Neutrality as an Objective of the Robot Tax: A Misleading Desire to Treat Robots and Human Workers as Equals." Intertax 53, Issue 3 (2025): 234–44. https://doi.org/10.54648/taxi2025013.

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p class="MsoNormal"In recent years, the debate surrounding the proposal of a robot tax as a response to the adverse impacts of accelerated automation on human labour has gained significant traction. Its increasingly skill-biased substitution with automation processes is assumed to result in diminishing labour income tax revenues and simultaneously increasing social transfer costs due to rising unemployment. This assumption places the historically established role of labour income taxes as a primary source of public funds under considerable scrutiny. The robot tax is being discussed as a tool t

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E Soares, Ricardo de Moraes, Paula Heliodoro, and Vanda Martins. "The neutrality principle and the economic efficiency of tax policy: an exploratory study of the legal-economic approach." Revista de Gestão e Secretariado (Management and Administrative Professional Review) 14, no. 10 (2023): 18512–29. http://dx.doi.org/10.7769/gesec.v14i10.2715.

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This study explores the relationship between economic efficiency and the principle of fiscal neutrality and seeks to analyse the application of these concepts in public policy. Economic efficiency is considered one of the main objectives of tax policy and aims at the optimal allocation of public resources. The principle of neutrality seeks to avoid, in response to the effect of tax law enforcement, the existence of distortions in the economy and agents' behaviour. Legal-economic analysis is used to evaluate tax policies, considering the impact of legal rules on decisions and preferences. On th

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Wang, Yuke. "The Macroeconomic Impact of Carbon Tax Collection Under Tax Neutrality Constraints." Highlights in Business, Economics and Management 17 (August 31, 2023): 76–85. http://dx.doi.org/10.54097/hbem.v17i.11052.

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Levying a carbon tax is the main path to achieving the "dual carbon" goal, but implementing a carbon tax policy will have a negative impact on the macro economy. This article constructs a static CGE model, with tax neutrality as the premise, to simulate the impact of carbon tax collection on the macro economy under different policy scenarios. The results indicate that imposing a carbon tax and reducing other taxes to maintain tax neutrality can alleviate the adverse effects on the macro economy. Among them, collecting carbon tax and reducing value-added tax can effectively alleviate the declin

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Kim, Nam Wook, and Dong Ryun Kim. "Legal issues concerning the introduction of environmental tax." National Public Law Review 19, no. 3 (2023): 29–62. http://dx.doi.org/10.46751/nplak.2023.19.3.29.

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Climate change caused by rising greenhouse gases is causing ecological destruction, explosive flames, extreme rainfall and cold weather, earthquakes, tsunamis, wildfires, food shortages, epidemics, etc., and poses environmental risks to the earth and humankind. Countries around the world, including South Korea, have declared carbon neutrality through the Paris Convention and have introduced emissions trading schemes, carbon taxes, energy taxes, and climate change taxes. Recently, in order to introduce a carbon tax, which is the core means of a decarbonized economy and carbon neutrality, South

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Shelkunov, A. D. "The principle of VAT neutrality: content and relationship with tax legislation." Law Enforcement Review 6, no. 1 (2022): 100–110. http://dx.doi.org/10.52468/2542-1514.2022.6(1).100-110.

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The subject. The principle of VAT neutrality is actual for Russia as VAT is one of the taxes levied in Russia. The principle of VAT neutrality has been upheld by the Russian Supreme Court. Therefore, the subject of the research is the definition of this principle as well as the problems of its relationship with the Russian tax law.Purpose of the study. The article considers the principle of value added tax neutrality as an independent principle of tax law, analyzes its content and regulatory role as independent means of legal regulation. Dealing with foreign doctrine regarding to the referred

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Liu, Weijiang, Yangyang Li, Tingting Liu, Min Liu, and Hai Wei. "How to Promote Low-Carbon Economic Development? A Comprehensive Assessment of Carbon Tax Policy in China." International Journal of Environmental Research and Public Health 18, no. 20 (2021): 10699. http://dx.doi.org/10.3390/ijerph182010699.

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Facing the increasingly severe environmental problems, the development of a green and sustainable low-carbon economy has become an international trend. In China, the core issue of low-carbon economic development is effectively resolving the contradiction between the exploitation and utilization of fossil energy and greenhouse gas emissions (mainly carbon emissions). Based on the SAM matrix, we established a static Computable General Equilibrium (CGE) model to simulate the impact of carbon tax policies on energy consumption, carbon emissions, and macroeconomics variables under 10, 20, and 30% e

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Amelia, Yunia. "Analyzing Tax Policies in Turkey and Indonesia: A Comparative Study for Improved Competitiveness and Neutrality." Publication of the International Journal and Academic Research 1, no. 1 (2025): 1–10. https://doi.org/10.63222/pijar.v1i1.5.

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For many countries, taxes are the main source of revenue to finance all expenditures, including the promotion of economic growth. To compare the tax systems of different countries, the Organisation for Economic Co-operation and Development (OECD) has developed the International Tax Competitiveness Index (ITCI). This study examines Türkiye and Indonesia’s tax policies, focusing on their influence on economic competitiveness and tax neutrality. This study identifies the strengths and weaknesses of each country's tax system and provides recommendations for enhancing their competitiveness and neut

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20

Uchman, Jacek. "Opodatkowanie dochodów a inwestycje w przedsiębiorstwie." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 106 (June 20, 2014): 45–56. http://dx.doi.org/10.22630/eiogz.2014.106.14.

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There are numerous factors that can influence the level of investment in fixed assets of enterprises. The tax incentives can also influence the level of investment in fixed capital. They have their advantages and disadvantages. Some of the corporate tax incentives are described in this paper. Theoretical analysis of neutrality is an essential tool applied to this research. Lack of neutrality proves that tax system awards some company activities and, therefore, it states the level of their income.

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Morina, Fitore Gezim. "The Legal Aspect of the Tax Competition in EU: Case of Kosovo." Sriwijaya Law Review 3, no. 1 (2019): 1. http://dx.doi.org/10.28946/slrev.vol3.iss1.217.pp1-10.

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The aim of this paper is to analyse the tax competition -fiscal competition within the EU Member States. The complexity of the tax competition concept in the EU will be addressed in two dimensions: the impact of tax competition on the growth of foreign investments and the increase of revenues that preserves the neutrality of common market. In the case of the functioning of tax competition, the Kosovo tax system will be compared to the tax system of the EU. Compilation qualitative methods, individual case study methods, and normative analysis methods were applied in this study. From the results

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22

Bogenschneider, Bret N. "The European Commissions Idea of Small Business Tax Neutrality." EC Tax Review 25, Issue 4 (2016): 221–28. http://dx.doi.org/10.54648/ecta2016023.

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The European Commission recently announced a competition policy of what might be called ‘small business tax neutrality’ in several of its state aid rulings. Simply put, states may not grant tax benefits that create a tax advantage to multinational firms in comparison to small and medium enterprises (SMEs). As explained in detail here, the United States (US) is engaged in tax competition yielding a structural advantage in favour of US multinationals against European SME’s including by facilitating the avoidance of European tax, which also notably reduces the foreign tax credit offset upon repat

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Vale, Juliana Pinhata Sanches do, and Sílvio Hiroshi Nakao. "Unconditional conservatism in Brazilian public companies and tax neutrality." Revista Contabilidade & Finanças 28, no. 74 (2017): 197–212. http://dx.doi.org/10.1590/1808-057x201702450.

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ABSTRACT Law n. 11,638/2007 legitimized the International Financial Reporting Standards (IFRS) adoption process in Brazil and introduced an accounting system detached from tax purposes in the country. This law aims to reduce the influence of tax law on accounting standards and improve the quality of financial reporting, as IFRS are considered to be higher quality standards. International literature shows a reduction in earnings quality in environments where accounting and tax rules are strongly linked. Moreover, the influence of tax legislation on financial accounting is seen to encourage unco

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24

Greggi, Marco. "Neutrality and Proportionality in VAT: Making Sense of an (Apparent) Conflict." Intertax 48, Issue 1 (2020): 122–31. http://dx.doi.org/10.54648/taxi2020009.

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Neutrality and proportionality are two features of the European VAT that often come into play when judiciary is requested to rule on alleged frauds to the tax. According to the well settled case law of the European Court of Justice (ECJ) the right to deduct VAT can’t be granted when such a fraudulent operation occurs. In the EN.SA. case, to the opposite, the Court rules that neutrality is to be preserved even when the operation invoiced did not actually take place, if very specific circumstances are met: namely, that no loss for the national budget occurred, that the company invoiced was not a

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Anastassiou, Thomas A. "Marginal Effective Tax Rates And Tax Incentive Structure Evaluation: The Case Of Greece." Journal of Applied Business Research (JABR) 27, no. 4 (2011): 1. http://dx.doi.org/10.19030/jabr.v27i4.4652.

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<span>In addition to the neoclassical theory of investment choice, another way of evaluating a tax incentive structure is through the use of marginal effective tax rates. An attempt is made at present to provide estimates of these rates for Greece, and the research concentrates mainly to the calculation of marginal effective corporate tax rates (i.e. only corporate taxes are considered) while the construction of indices extends to the two categories of capital goods, equipment, and buildings. The theoretical background for constructing these indices is given, with special emphasis attrib

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26

Borgsmidt, Kirsten. "Eeotaxes in the Framework of Community Law." European Energy and Environmental Law Review 8, Issue 10 (1999): 270–81. http://dx.doi.org/10.54648/eelr1999043.

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The requirements of Community law to be met when setting up an ecotax derive from the fundamental principle of free circulation, and from different fields of law having different goals: the purpose of environmental law is environmental protection, whereas the purpose of international tax law is neutrality of tax measures. Community tax rules are deeply rooted in international (GATT/ WTO) law which still governs trade relations with third countries. International competitiveness is not to he distorted by tax measures. International law offers the instrument of border tax adjustment to ensure th

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Elali, André. "O EMPREGO DE INSTRUMENTOS FINANCEIROS E TRIBUTÁRIOS E O PRINCÍPIO DA NEUTRALIDADE TRIBUTÁRIA." Revista de Direitos Fundamentais e Tributação 7, no. 1 (2024): 1–21. http://dx.doi.org/10.47319/rdft.v7n1.89.

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Putra, Aditya, and Akhmad Solikin. "UNATTRACTIVE INCENTIVE: THE CASE OF TAX ALLOWANCE POLICY IN INDONESIA’S SHIPYARD INDUSTRY." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 11, no. 2 (2018): 101–13. http://dx.doi.org/10.48108/jurnalbppk.v11i2.351.

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This study aims to analyze the achievement of policy objectives in terms of effectiveness, efficiency, adequacy, neutrality, resposiveness, and accuracy of income tax incentives in the form of tax allowances for the Indonesia’s shipyard industry. This study also evaluate the achievement of the policy using two tax principles, namely simplicity and certainty. This research was conducted with a qualitative approach and qualitative data collection techniques through literature and field study. The results showed that although the tax allowance facility procedure has met the principle of neutralit

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Li, Jiaming, Yibo Li, and Yulin Liu. "China’s value-added tax policy and intertemporal optimal assets allocation of enterprises——Based on the dual perspectives of VAT input refund and VAT rate." PLOS ONE 18, no. 8 (2023): e0289566. http://dx.doi.org/10.1371/journal.pone.0289566.

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The article sought to detect the impact of the value-added tax (VAT) policy on the enterprises’ asset allocation from the dual perspectives of the VAT input refund and the VAT rate. Based on the influenced mechanism of the VAT input refund and the tax burden effect (and the price effect) caused by the VAT rate, enterprises’ intertemporal optimal asset allocation models are constructed under the states of adopting the VAT input refund and maintaining the theoretical tax (non-)neutrality of VAT. When VAT rates of the general taxpayers are predicted to be reduced, we also use China’s manufacturin

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Baghdadi, Ali Ghanim Shakir, and Khemaies Bougatef. "THE IMPACT OF AN AUDITOR'S ADHERENCE TO THE PRINCIPLES OF NEUTRALITY, PROFESSIONAL INDEPENDENCE, PROFESSIONAL CONFIDENTIALITY, AND TRUST IN THE TAX ACCOUNTING PROCESS." Journal of Law and Sustainable Development 12, no. 2 (2024): e3244. http://dx.doi.org/10.55908/sdgs.v12i2.3244.

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Objective: This study aims to demonstrate the impact of the auditor's adherence to the principles of neutrality, professional independence, confidentiality and trust in the tax accounting process and the importance of this commitment to the tax administration. The study also examines the extent to which the tax administration relies on the auditor's report and financial statements in determining the taxable income of taxpayers.  Methodology: The study's objectives were achieved by collecting data from a survey distributed to certified auditors working for the Iraqi Board of Account

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Christians, Allison, and Samuel Singer. "Policy Forum: The Role of Critical Questions in Tax Policy Analysis." Canadian Tax Journal/Revue fiscale canadienne 72, no. 4 (2025): 825–35. https://doi.org/10.32721/ctj.2024.72.4.pf.christians.

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This article explains what it means to ask critical tax questions, in order to show that critical tax studies are an essential component of good tax policy analysis. We demonstrate that, grounded in the three core tax policy principles of equity, neutrality, and simplicity, all tax policy analysis is critical by nature, and critical tax studies constitute no radical departure. By expressly reflecting upon whether and how a tax rule or tax regime affects people differently depending on their class, family structure, disability, race, gender, or sexual orientation, critical tax studies are instr

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32

Zhou, Jiajie. "Research on Carbon Tax in China under Carbon Neutrality." Advances in Economics, Management and Political Sciences 49, no. 1 (2023): 130–36. http://dx.doi.org/10.54254/2754-1169/49/20230489.

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Carbon neutrality has become one of the main goals of addressing climate change on a global scale. As an economic means in China, a carbon tax can promote the transformation of energy structures and reduce greenhouse gas emissions by imposing a certain fee on carbon dioxide and other greenhouse gas emissions. This paper studies how to carry out the energy transition and realize the sustainable development of the country. This paper establishes a theoretical framework for carbon neutrality, carbon tax policy, and energy transition, and elaborates on the reasons for energy transition, the impact

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Skrodzka, Violetta. "Tax neutrality at leasing or rural farms." Ekonomia i Prawo 16, no. 3 (2017): 343. http://dx.doi.org/10.12775/eip.2017.024.

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34

Lund, Diderik. "Neutrality of the Resource Super Profits Tax." Australian Economic Review 44, no. 3 (2011): 233–38. http://dx.doi.org/10.1111/j.1467-8462.2011.00645.x.

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35

Niemann, Rainer, and Caren Sureth. "Tax neutrality under irreversibility and risk aversion." Economics Letters 84, no. 1 (2004): 43–47. http://dx.doi.org/10.1016/j.econlet.2003.12.010.

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Holečková, Jaroslava, and Vojtěch Menzl. "Changes in Tax Neutrality of Effective Tax Rates in the Czech Republic in 2010–2018." Socio-Economic and Humanities Studies 8, no. 2 (2018): 5–24. http://dx.doi.org/10.61357/sehs.v8i2.63.

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he presented paper builds on previous research in this area (Holečková, 2013) and aims to examine the tax neutrality in the Czech Republic (i.e., the extent to which the given tax leaves corporate decisions as to investments or sources of financing unchanged). A tax system that seeks to raise revenue without distortive effects is considered a neutral tax system. This aspect is of great importance as it defines one of the aims of modern tax systems and points towards one specific criterion by which they may be assessed. Our approach adopts effective tax rates on different types of capital asset

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Zayernyuk, Viktor M., Elena I. Sedova, and Zoya V. Kiryanova. "STUDY OF APPROACHES TO TAXATION OF DIGITAL ECONOMIC ACTIVITY IN SOME COUNTRIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 201–6. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.032.

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The article is devoted to the study of approaches to taxation in the digital economy, which is an urgent task of reforming the rules of economic digital taxation, compliance with the principles of tax justice and tax neutrality. It is noted that conflicts and contradictions between current digital technologies create many problems for the theory and practice of tax management, in connection with which it is urgent to improve the existing tax systems in order to effectively balance and distribute tax rights and tax benefits, as well as to promote a more active, inclusive and sustainable digital

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Hansen, Jeff, Devan Mescall, and Graham Purse. "Policy Forum: The Effects of Indexation and Inflation on Tax System Design." Canadian Tax Journal/Revue fiscale canadienne 71, no. 2 (2023): 389–404. http://dx.doi.org/10.32721/ctj.2023.71.2.pf.hansen.

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Indexation of tax systems is meant to combat the effects of inflation. In this article, the authors explore various approaches to indexation in Canada's tax system and consider how inflation affects government revenues, tax system neutrality, Canadian-controlled private corporations, and individual taxpayers. The authors also consider different approaches to designing tax systems to accommodate and adjust for inflation, with a particular focus on approaches to indexation. The article concludes with a set of recommendations for tax system design that aim to address the challenges posed by infla

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Schoeman, Anculien, and Rita de la Feria. "Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis." Intertax 47, Issue 11 (2019): 950–67. http://dx.doi.org/10.54648/taxi2019096.

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Tax administration is often perceived as separate from tax policy, and at best as the implementation of tax policy. The aim of this article is to highlight the necessary mutual dependence that exists between tax policy and administration, designated here as tax policy-administration symbiosis. It employs the case-study of VAT fraud in African countries, where this phenomenon is thought to be commonplace, to consider the range of anti-VAT fraud measures that have been installed in those developing contexts. It is argued that fighting this fraud requires a concerted approach that encompasses var

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Glumińska-Pawlic, Jadwiga. "Tax system or a collection of random regulations?" Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 7, no. 335 (2024): 25–29. http://dx.doi.org/10.5604/01.3001.0054.6898.

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The tax system is the total amount of taxes that occur in a given country at a given time. It should be built in accordancewith tax principles and the principles of proper legislation, reconciling the functions of taxes with theinterests of taxpayers. When building an optimal tax system, the legislator should take into account at least thebasic tax principles: tax neutrality, tax certainty, efficiency, mitigation of the tax burden, protection of sources oftaxation, and cheapness of assessment and collection. Tax law, due to its specificity and interference with theright of ownership, should be

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Lovas, Dóra. "Role of Energy Taxation in Terms of Achieving Climate Neutrality." Review of European and Comparative Law 50, no. 3 (2022): 39–59. http://dx.doi.org/10.31743/recl.13905.

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The energy tax is a type of environmental tax. In addition to its ability to generate revenue for the central budget, it is important that it can have a major impact on the achievement of the European Union’s significant but not legally binding objectives in the field of energy policy and climate change. The role of the energy tax is gradually increasing, partly due to the growing importance of environmental considerations in certain policies, on the other hand, the EU attaches great importance to the harmonization of these tax rules, as almost 75% of environmental taxes in integration come fr

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Gao, Xiaoyan, and Yuhao Zhang. "Feasibility Study of China’s Carbon Tax System under the Carbon Neutrality Target—Based on the CGE Model." Sustainability 15, no. 2 (2023): 1026. http://dx.doi.org/10.3390/su15021026.

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In order to cope with the climate problem of global warming and respond to the call of the United Nations to reduce carbon emissions, China has put the goals of carbon peaking in 2030 and carbon neutrality in 2060 forward and has promoted the transformation and upgrading of the economic development mode and the green, low-carbon development path. In international practice, various countries have widely adopted the carbon trading market and tax policy as effective carbon emission reduction mechanisms and tools. In 2012, China implemented a carbon trading pilot project and established a national

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Khan, Ahmad. "Reform Issues in Tax Policy and Tax Administration for Self-reliant Development." Pakistan Development Review 37, no. 4II (1998): 1105–22. http://dx.doi.org/10.30541/v37i4iipp.1105-1122.

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Similar to most countries, objectives of the taxation system in Pakistan are not well-defined. The stated objectives include resource generation, promoting arealsectorspecific economic activities, discouraging undesired imports/production, and encouraging savings and investment. These objectives have been met through a variety of tax concessions and exemptions, rebates and credits, and differentiated tax rates and tariffs. The revenue short falls/leakages resulting from preferential tax treatment of the desired activities were offset through appropriate changes in various fiscal instruments, e

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Wu, T. C. Michael, and C. C. Yang. "Monopolists' Profit Tax Evasion Revisited." Public Finance Review 39, no. 6 (2011): 831–40. http://dx.doi.org/10.1177/1091142111424277.

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This article revisits the issues of neutrality and separability for a monopolistic firm. It is shown that as long as the monopolistic firm has objectives other than maximizing profit, then in general: (1) profit taxes will not be neutral, and (2) the firm’s production and evasion decisions will not be separable from each other. The authors argue that the nonneutrality result of profit taxes is quite robust; however, there are plausible exceptions to the nonseparability result of profit taxes.

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Creedy, John, Nicolas Hérault, and Guyonne Kalb. "Tax Policy Design and the Role of A Tax-Free Threshold." Public Finance and Management 11, no. 4 (2011): 338–64. http://dx.doi.org/10.1177/152397211101100402.

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This paper examines the role of the tax-free threshold in a tax and transfer system consisting of a range of taxes and income support payments. The simultaneous payment of tax and receipt of income support, seen by some commentators as a problem, is examined. The analysis shows that with an income support system, a tax-free range is not required to achieve redistribution. With the aim of improving labor supply incentives while maintaining approximate revenue and distribution neutrality, a policy change involving the elimination of the tax-free threshold in Australia is examined using a behavio

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Bazel, Philip, and Jack Mintz. "Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?" Canadian Tax Journal/Revue fiscale canadienne 67, no. 1 (2019): 41–55. http://dx.doi.org/10.32721/ctj.2019.67.1.pf.bazel.

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The authors examine the implications of Canada's response to the 2017 US tax reform. Canada's focus on accelerated tax depreciation will achieve lower marginal effective tax rates on capital for taxpaying companies, well below the US levels achieved with the Tax Cuts and Jobs Act that came into effect on January 1, 2018. By ignoring neutrality, the government offsets some of the potential gains by reducing the tax burden on capital, thereby failing to maximize efficiency gains from a better corporate tax system. Further, Canada's approach fails to respond to competitiveness effects of US refor

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Kazmi, Aqdas Ali. "An Econometric Estimation of Tax-discounting in Pakistan." Pakistan Development Review 34, no. 4III (1995): 1067–77. http://dx.doi.org/10.30541/v34i4iiipp.1067-1077.

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The debt neutrality hypothesis which has been a source of major controversies in the theory of public finance, and macroeconomics has at the same time generated a vast literature on the implications of budgetary deficits and public debt on various subsectors/ variables of the economy, such as inflation, interest rates, current account deficit, etc. Tax discounting has been one of the fields of research associated with debt neutrality. The econometric estimation of some of the standard models of taxdiscounting has shown that consumer response to fiscal policy in Pakistan reflects neither the ex

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Andreana, Putri, and Inayati Inayati. "Principles of Tax Collection in Value Added Tax (VAT) on Digital Services in Indonesia." Jurnal Public Policy 8, no. 1 (2022): 29. http://dx.doi.org/10.35308/jpp.v8i1.4692.

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Indonesia is one of the countries with a high level of consumption of digital services. That potential encourages the government to collect Value Added Tax (VAT) on digital services, including foreign companies. However, in practice, issues related to efficiency and supervision were found. This paper aims to analyze the fulfillment of the principles of tax collection in collecting Value Added Tax (VAT) on digital services. The method used is qualitative with data collection through literature study. The analysis results show that the principle of Equity fulfills horizontal Equity because the f

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Ndhlovu, Jeffry Tatendashe. "A Principles – Based Assessment of The Quality of Zimbabwe’s Direct Tax Policy for The Digital Economy." TIJAB (The International Journal of Applied Business) 7, no. 1 (2023): 31–49. http://dx.doi.org/10.20473/tijab.v7.i1.2023.40000.

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Background: In 1998, under the Ottawa framework, the OECD and non-OECD countries agreed that any new taxation rules should adhere to the guiding principles, namely Neutrality, efficiency, certainty and simplicity, effectiveness, fairness flexibility (Cockfield, 2006). In the absence of an international consensus-based – taxation framework for the digital economy, a question arises on whether unilateral measures adopted by countries such as Zimbabwe comply with the principles of a good tax policy. Objective: The study aimed to examine the quality of Zimbabwe's direct tax policy for the economy

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Katz, Irwin J. (Jay). "Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders." ATA Journal of Legal Tax Research 18, no. 1 (2019): 1–18. http://dx.doi.org/10.2308/jltr-19-003.

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ABSTRACT Subpart F of the Internal Revenue Code is a body of anti-abuse provisions designed to prevent U.S. shareholders from avoiding tax on the earnings (Subpart F income) generated by foreign corporations they control. Overall, its provisions lack the tax principle of horizontal equity based on tax neutrality. This article will expose the lack of horizontal equity, as applied to individual (not corporate) U.S. shareholders, by being both over-inclusive and under-inclusive. It is over-inclusive in imposing punitive tax consequences when tax avoidance is unachievable, including the taxation o

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