Relevant bibliographies by topics / Taxation Taxation

Contents

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

Academic literature on the topic 'Taxation Taxation'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Taxation Taxation"

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Arzu Jabbarov, Rahman. "INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 328–32. http://dx.doi.org/10.36719/2663-4619/65/328-332.

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As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other. Thus, importance of double taxation agreements (DTA), structure of these treaties nneds to be resarched and stuidied in that article. Key words: taxation, history of double taxation, avoidance of double taxation, double taxation agreements, mechanics of double tax avoidance
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Harrington, Deborah L. "Taxation." Journal of Business & Finance Librarianship 8, no. 3-4 (March 2003): 281–90. http://dx.doi.org/10.1300/j109v08n03_15.

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Kay, John. "Taxation." Public Money & Management 8, no. 1-2 (March 1988): 6–7. http://dx.doi.org/10.1080/09540968809387450.

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Williams, RC. "Taxation." Yearbook of South African Law 1 (2020): 1178–207. http://dx.doi.org/10.47348/ysal/v1/i1a25.

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Williams, RC. "Taxation." Yearbook of South African Law 1 (2020): 1178–207. http://dx.doi.org/10.47348/ysal/v1/i1a25.

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Slemrod, Joel B. "Free trade taxation and protectionist taxation." International Tax and Public Finance 2, no. 3 (1996): 471–89. http://dx.doi.org/10.1007/bf00872778.

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Biernacki, Krzysztof. "The VAT in the bank system." Journal of Governance and Regulation 2, no. 3 (2013): 14–18. http://dx.doi.org/10.22495/jgr_v2_i3_p2.

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The bank system in the European Union plays an important role as a significant sector of the economy. Implementing in the last century -VAT exemption also for services performed by banks generates extra tax inflows, but decreases international competitiveness of this sector. However, VAT is a perfect consumption tax, alternatives were created for banks’ services taxation. As the paper shows, many of them are used in other then EU countries and provide smaller distortions in taxation. The aim of this article is to shortly present the dominant model of VAT taxation in the EU with a particular reference to banks’ services and describe an alternative method of taxating them. The analysis will also refer to introducing a new Financial Transaction Tax since 2014.
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Lee, Dwight R., and Walter S. Misiolek. "Substituting pollution taxation for general taxation: Some implications for efficiency in pollutions taxation." Journal of Environmental Economics and Management 13, no. 4 (December 1986): 338–47. http://dx.doi.org/10.1016/0095-0696(86)90004-5.

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Devol, Valerie R. "Taxation Update." American Indian Law Review 30, no. 2 (2005): 397. http://dx.doi.org/10.2307/20070763.

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Dastane, S. R., and Saili Belsare. "Agricultural Taxation." Journal of Commerce and Management Thought 5, no. 2 (2014): 217. http://dx.doi.org/10.5958/j.0976-478x.5.2.016.

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Dissertations / Theses on the topic "Taxation Taxation"

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Hirte, Georg, and Hyok-Joo Rhee. "Regulation versus Taxation." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-210925.

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We examine the working mechanisms and efficiencies of zoning (regulation of floor area ratios and land-use types) and fiscal instruments (tolls, property taxes, and income transfer), and extend the instrument choice theory to include the congestion of road and nonroad infrastructure. We show that in the spatial model with heterogeneous households the standard first-best instruments do not work because they trigger distortion of spatial allocations. In addition, because of the household heterogeneity and real estate market distortions, zoning could be less efficient than, as efficient as, or more efficient than pricing instruments. However, when the zoning enacted deviates from the optimum, zoning not only becomes inferior to congestion charges but is also likely to reduce welfare. In addition, we provide a global platform that extends the instrument choice theory of pollution control to include various types of externalities and a wide range of discrete policy deviations for any reasons beyond cost–benefit uncertainties.
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Chui, Alice Pui Ling. "Taxation and dividends." Thesis, University of Manchester, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629932.

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This research investigates the influence of personal taxes on the valuation of dividends in the UK. Hitherto most empirical studies on personal taxes and dividends have used US data with conflicting and inconclusive results. UK data has more potential for illuminating the issue because the UK has had several substantial reforms in tax policy. The empirical models tested by this study are derived from a well-defined theoretical version of the capital asset pricing model incorporating personal taxes. The research also attempts to overcome some of the difficulties encountered in constructing a well-specified econometric model: finding a correct measure of expected dividend yield for individual securities; biases due to heteroscedasticity; measurement error; and information effects. Methods of instrumental variables and generalized least squares are used to deal with some of the estimation problems. This study reports affirmative evidence that taxes significantly affect the equilibrium relationship between returns and dividend yields.
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Alves, Cassiano Breno Machado. "Essays on taxation and regulation: variational approach, couples taxation, and dynamic procurement." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/23928.

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Submitted by Cassiano Breno Machado Alves (cbmachado@fgvmail.br) on 2018-04-20T14:28:38Z No. of bitstreams: 1 Dissertação-v1.pdf: 11957652 bytes, checksum: 78e96faa5f48b92a4d06e05f0e10134b (MD5)
Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2018-05-17T13:11:15Z (GMT) No. of bitstreams: 1 Dissertação-v1.pdf: 11957652 bytes, checksum: 78e96faa5f48b92a4d06e05f0e10134b (MD5)
Made available in DSpace on 2018-05-18T13:46:26Z (GMT). No. of bitstreams: 1 Dissertação-v1.pdf: 11957652 bytes, checksum: 78e96faa5f48b92a4d06e05f0e10134b (MD5) Previous issue date: 2017-09-20
Esta tese coleciona 3 dos projetos por mim desenvolvidos durante meu período de doutoramento na Escola de Pós Graduação em Economia da Fundação Getulio Vargas. No primeiro capítulo apresento um artigo que nasce da percepção que métodos variacionais levam à formulas para a estrutura tributária ótima que podem não ser válidas em ambientes mais complexos. Para ilustrar tal ponto desenvolvemos um modelo no qual a falta de ordenação da característica não observada pelo governo gera uma não validade das condições inerentes à aplicação de métodos variacionais. No segundo capítulo apresento o estudo do desenho ótimo da estrutura tributária em uma economia formada por casais levando em conta o processo decisório dentro do domicílio. Neste artigo mostramos o impacto na estrutura tributária ótima quando o planejador social toma a utilidade de cada indivíduo, ao invés da utilidade agregada do domicílio, como unidade básica na formulação do seu critério de bem-estar. A terceira parte aborda o problema de regulação em um ambiente dinâmico e discute como o fenômeno conhecido como o ratchet effect é afetado ao se permitir tipos randômicos em uma relação entre um regulador (principal) e firma licitante (agent) na qual o primeiro não pode se comprometer a contratos de longo prazo. Neste caso toda informação revelada influencia os novos termos desta relação.
This thesis contains 3 articles developed as a partial requirement for the degree of Doctor in Economics at Escola de P´os Gradua¸c˜ao em Economia from Getulio Vargas Foundation. In the first chapter, I present a paper disscuss situations where the variational method fails to identify the Optmal tax system. This paper is co-authored with my advisors Carlos E. da Costa e Humberto Moreira. In the second chapter, we study the feature of an optimal tax system when we take the family structure in account. This article is also co-authored with my advisors and Felipe Lobel a student in this same department. In the last chapter, we study the problem of regulating a firm in a dinamic environment and we study how the ratchet effect changes when the type of agent is a random variable.
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Gumpert, Anna. "Knowledge, organization and taxation." Diss., Ludwig-Maximilians-Universität München, 2014. http://nbn-resolving.de/urn:nbn:de:bvb:19-180381.

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Luna, David Juarez. "Democracy, taxation and ideology." Thesis, University of Essex, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.573740.

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This thesis focuses on understanding the impact of different factors on affecting the tax rate in a democracy. The first model traces the influence of ideology on determining the tax rate in the presence of political competition. The main outcome is that when the salience of the ideology increases, the cohort of voters with the median ideological view become the swing voters and the equilibrium tax rate is then designed to benefit that cohort of voters. The second model focuses on the impact of inner group altruism on taxation. It establishes that, in a democracy, a minority elite, where altruism is present among its members, will be more influential and the equilibrium policy may reflect more the preferences of those elite. There are two main analytical results. First, the social group that exhibits higher inner altruism prefers a lower tax rate. Then the higher the inner altruism the rich exhibit, the lower is the tax rate they enjoy. Second, if both social groups increase their inner altruism by the same amount, then the equilibrium tax rate reduces. The third model makes precise the relationship between inequality of income and a social security tax rate. The model proposes a stationary overlapping- generations economy, in which all individuals currently alive vote every period on social security. There is ideology diversity. The main analytical result is that, in equilibrium, the generation that is less ideological benefits from lower inequality of income. We find that the less ideological generation enjoys a larger allocation of consumption and pushes the size of social security to be in its own favour.
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Xing, Jing. "Taxation, investment and growth." Thesis, University of Oxford, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.560524.

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This thesis investigates empirically the effects of taxation policy on invest- ment and growth. Chapter 1 analyses whether there is any link between the structure of the tax system and the level of income per capita in the long run. Our specification closely follows that of Arnold et al. (2011), measuring tax structure using the shares of different taxes in total revenue. However, based on panel data for 17 OECD countries over the period 1970-2004, we do not find a robust ranking of different types of taxes in terms of their effects on the long-run level of income per capita, as this previous study suggested. In Chapter 2, we estimate the long-run elasticity of the capital stock with respect to the user cost of capital by combining industry-level panel data from the EU KLEMS database with tax variables provided by the Oxford University Centre for Business Taxation for 13 OECD countries over the period 1982-2007. Our estimated long-run user cost elasticity is significantly different from zero and close to -1, suggesting that aggregate investment is highly responsive to tax incentives summarised by the tax-adjusted user cost of capital. In Chapter 3, we estimate the long-run elasticity of capital with respect to the user cost using firm-level panel data from the Amadeus database for 9 countries over the period 1999-2008. Consistent with our findings in Chapter 2, we estimate a substantial long-run u~er cost elasticity which is significantly different from zero and close to -1. The main empirical results in both Chapters 2 and 3 are found to be robust to a wide range of econometric issues and different model specifications.
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Hilmer, Michael. "Taxing managers’ bonuses Taxation." Diss., Ludwig-Maximilians-Universität München, 2015. http://nbn-resolving.de/urn:nbn:de:bvb:19-182588.

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Liberini, Federica. "Essays on corporate taxation." Thesis, University of Warwick, 2013. http://wrap.warwick.ac.uk/58308/.

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Tasarika, Euamporn. "Aspects of international taxation." Thesis, University of Exeter, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366608.

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Habu, Katarzyna. "Essays on corporate taxation." Thesis, University of Oxford, 2017. https://ora.ox.ac.uk/objects/uuid:bee1da7f-dd85-482e-8e46-a70c13669cfc.

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This thesis aims to advance our understanding of corporate taxes and their effects on firm behaviour, particularly with regard to tax avoidance and investment, as well as how countries fight tax evasion and avoidance. Each chapter provides a distinct contribution to the corporation tax literature. The first two chapters analyze the corporate tax payments of companies residing in the United Kingdom using confidential corporate tax returns data. Chapter 1 focuses on comparisons between various company-ownership types, distinguishing in particular between multinational and domestic companies. I find that multinational companies, in spite of constituting only 3 percent of the population of UK companies, pay the majority of UK corporation tax, around 55 percent on average, during the period 2000 - 2011. However, multinational companies pay a very small amount of tax relative to their size, in comparison to domestic companies, and the share of UK corporation tax paid by multinational companies has declined over the period. Chapter 2 shows that there are systematic differences in how much taxable profits multinational and domestic companies report. Specifically, using comparable samples selected by propensity score matching, I estimate that UK subsidiaries of foreign multinationals report a 50 percent lower ratio of taxable profits to total assets than comparable domestic standalones. This difference is almost entirely attributable to the fact that a higher proportion of foreign multinational subsidiaries report zero taxable profits (59.2 percent) than domestic standalones (27.5 percent). A high share of foreign multinational subsidiaries are found to report zero taxable profits persistently over time, and high leverage is found to play an important role in producing this outcome. This suggests a very aggressive form of profit shifting for many of these foreign multinational companies. Chapter 3 investigates how investment responds to tax incentives. In particular, using the announcement and subsequent implementation of an exogenous tax reform in Canada as a quasi-natural experiment, I consider the effect of a temporary and unexpected increase in the cost of capital for a group of firms (income trusts) which had (for tax reasons) limited availability of retained earnings as a source of finance for investment. I show that these firms did not respond to the cost of capital increase during the period when they had limited availability of retained earnings. In turn, a subsequent increase in the availability of internal finance, prompted by the implementation of the tax reform in 2011, is shown to increase their investment substantially. These findings suggest that financing constraints on investment may have been binding for these firms. Chapter 4 discusses the exchange of tax information between tax havens and OECD countries. Together with Clemens Fuest, we analyze how tax havens have chosen their partner countries to sign tax information exchange agreements (TIEAs) with and hence comply with OECD standards. We find that tax havens have on average signed more TIEAs with countries to which they have stronger economic links. However, this does not mean that they exchange tax information with all important partner countries.
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Books on the topic "Taxation Taxation"

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Michaels, Marnin J. International taxation: Taxation. Valhalla, NY: Warren, Gorham & Lamont of RIA, 2006.

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Sundro, Pʺun. Taxation: The Cambodia taxation. Phnom Penh: Institute of Finance and Accounting, 2013.

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Accountants, Chartered Institute of Certified. Taxation. London: Financial Training, 1991.

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Pritchard, W. E. Taxation. 7th ed. London: Pitman, 1986.

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Philippines. Bureau of Internal Revenue. Taxation. Metro Manila, Philippines: Produced and engineered by CD Asia, 1995.

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VanDorn, Walter G. Taxation. 5th ed. [Eagan, Minn.]: West, 2009.

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Bailey, Andrew C. Taxation. 4th ed. St. Paul, Minn: West Group, 2000.

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Association of Chartered Certified Accountants (ACCA). Taxation. Wokingham, Berkshire: Kaplan Pub., 2012.

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G, VanDorn Walter, and Barrett Richard F, eds. Taxation. St. Paul, Minn: West Group, 1986.

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Docharty, Thomas. Taxation. 4th ed. London: Pitman, 1996.

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Book chapters on the topic "Taxation Taxation"

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Isaac, David, and Terry Steley. "Taxation." In Property Valuation Techniques, 96–103. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21573-7_10.

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Betten, Rijkele. "Taxation." In ASSER International Sports Law Series, 375–86. The Hague: T.M.C. Asser Press, 2005. http://dx.doi.org/10.1007/978-90-6704-541-4_20.

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Leaman, Jeremy, David Berry, and Carl Emmerson. "Taxation." In Handbook of Public Policy in Europe, 89–98. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230522756_9.

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Spurr, Stephen J. "Taxation." In Economic Foundations of Law, 279–96. Third edition. | Milton Park, Abingdon, Oxon; New York, NY:: Routledge, 2019. http://dx.doi.org/10.4324/9781351239783-12.

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Price, Terry. "Taxation." In Mastering Background to Business, 206–17. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-19833-7_16.

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Winer, Stanley L., and Walter Hettich. "Taxation." In Readings in Public Choice and Constitutional Political Economy, 391–422. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-75870-1_23.

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Reith, Thomas, and Zbyszko Wizner. "Taxation." In Handbook on European Enlargement, 749–68. The Hague: T.M.C. Asser Press, 2002. http://dx.doi.org/10.1007/978-90-6704-401-1_18.

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Munday, Stephen C. R. "Taxation." In Current Developments in Economics, 119–37. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-24986-2_8.

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Feitshans, Theodore A. "Taxation." In Agricultural and Agribusiness Law, 279–90. Second edition. | Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge, 2019. http://dx.doi.org/10.4324/9780429467837-23.

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Davies, Mike, Ron Paterson, and Allister Wilson. "Taxation." In UK Gaap, 1001–66. London: Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-12998-0_18.

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Conference papers on the topic "Taxation Taxation"

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Samorodova, K. V. "Individual taxation problems." In Scientific achievements of the third millennium. L-Journal, 2020. http://dx.doi.org/10.18411/scienceconf-09-2020-04.

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Ehret, Brian D. "Representation without taxation." In CHI '97 extended abstracts. New York, New York, USA: ACM Press, 1997. http://dx.doi.org/10.1145/1120212.1120251.

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"OPTIMAL PROPERTY TAXATION." In 15th Annual European Real Estate Society Conference: ERES Conference 2008. ERES, 2008. http://dx.doi.org/10.15396/eres2008_273.

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Laipanova, Z. M., and D. M. Salpagarov. "Taxation of restaurant business." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-04-2018-36.

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Polishchuk, Viktor. "ENVIRONMENTAL TAXATION: EUROPEAN EXPERIENCE." In Scientific Development of New Eastern Europe. Publishing House “Baltija Publishing”, 2019. http://dx.doi.org/10.30525/978-9934-571-89-3_134.

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Sambuu, Uyanga, and Enkhtuya Dandar. "e-taxation in Mongolia." In the 3rd International Conference. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1693042.1693069.

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Warren, J. E. "Taxation, Optimization, and Rationalization." In SPE Hydrocarbon Economics and Evaluation Symposium. Society of Petroleum Engineers, 1985. http://dx.doi.org/10.2118/13785-ms.

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He, Jing. "Chinese E-commerce Taxation." In 2015 International Conference on Education, Management, Information and Medicine. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/emim-15.2015.23.

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

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Agricultural sector is different from industrial or service sectors due to its specific functions, i.e. food function, social function, economic situation on country growth function, environmental function. These functions of agricultural sector include three dimensions (economic, social, environmental), which are closely connected with the conception of sustainable development. Therefore, the taxation system of agricultural sector has been orientated to sustainability. The research direction of sustainable taxation is relevant. This research direction leads to opportunities to find the sustainable taxation system effect to the sustainable development of agriculture. The paper aims at disclosing the singularity of sustainable taxation in agriculture. To investigate the theoretical aspect of the specificity of agricultural business in the context of taxation and singularity of sustainable taxation, systemic analysis and synthesis of theoretical insights of foreign and local scientific literature as well as the methods of induction and deduction have been applied. Theoretical research results helped to identify singularity of sustainable taxation in agriculture, which encompasses three dimensions (economic, social, environmental) with different characteristics. This taxation system contributes to the goals of the development of sustainable agriculture.
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Çelik, Sabahat Binnur. "The Limits of State Intervention in Economy by Taxation in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01314.

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People, mostly and directly affected from the state's decision about taxation. State, in order to realize public services, while using its taxation authority depending to its power of sovereignty, intervenes in the economy in different ways. While using taxation authority, state is subject to various limitations. The most important limitation about taxation is the necessity of obeying the laws. The basic principles about taxation are indicated on the Universal Declaration of Human Rights and Constitutions. Nowadays, nearly in every country, advanced tax payer rights, public pressure and the ruling parties’ intent about remaining in power or the opposition parties' intent about coming in power also determines the limits of taxation. Proceedings of the independent judicial bodies are very important about the limitation of taxation. Because independent judicial bodies can control the power of sovereignty of the state about taxation. In the judging process, they judge the tax rules and tax applications' harmony to the basic principles of taxation. If there are no fair limits about taxation in a country, this means that there is no democracy in that country.
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Reports on the topic "Taxation Taxation"

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Kaplow, Louis. Taxation. Cambridge, MA: National Bureau of Economic Research, March 2006. http://dx.doi.org/10.3386/w12061.

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Slemrod, Joel. Free-Trade Taxation and Protectionist Taxation. Cambridge, MA: National Bureau of Economic Research, October 1994. http://dx.doi.org/10.3386/w4902.

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Gordon, Roger, and James Hines. International Taxation. Cambridge, MA: National Bureau of Economic Research, March 2002. http://dx.doi.org/10.3386/w8854.

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Stantcheva, Stefanie. Dynamic Taxation. Cambridge, MA: National Bureau of Economic Research, January 2020. http://dx.doi.org/10.3386/w26704.

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Williams, Roberton. Environmental Taxation. Cambridge, MA: National Bureau of Economic Research, June 2016. http://dx.doi.org/10.3386/w22303.

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Leicester, Andrew. Fuel taxation. Institute for Fiscal Studies, June 2005. http://dx.doi.org/10.1920/bn.ifs.2005.0055.

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Olken, Benjamin, and Monica Singhal. Informal Taxation. Cambridge, MA: National Bureau of Economic Research, August 2009. http://dx.doi.org/10.3386/w15221.

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Metcalf, Gilbert. Environmental Levies and Distortionary Taxation: Pigou, Taxation, and Pollution. Cambridge, MA: National Bureau of Economic Research, September 2000. http://dx.doi.org/10.3386/w7917.

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Bernheim, B. Douglas. Taxation and Saving. Cambridge, MA: National Bureau of Economic Research, March 1999. http://dx.doi.org/10.3386/w7061.

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Alesina, Alberto, and Francesco Passarelli. Regulation Versus Taxation. Cambridge, MA: National Bureau of Economic Research, September 2010. http://dx.doi.org/10.3386/w16413.

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