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Journal articles on the topic 'Taxation Taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

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

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Abstract The process of producing agricultural goods involves natural resources, cataloged as inputs. Neutral, the most important is the land, as the primary resource among seeds, land, agricultural machinery, fuel. The present paper will analyze how the land resource is taxed, the needs and opportunities of taxation, and what are the shortcomings of this niche. The study does not aim to deal exhaustively with the legislation related issues in this sector, but has in particular sought to identify future directions of development in terms of the ability of agricultural actors to cope with the commitments they have since they are owner of agricultural land. At the same time, the information resources landowners would need to help understand and overcome the tax obstacles that they live when they want to grow through acquisitions or expansions, will be considered. Taxes, as part of fiscal policy, part of the economic policy, are established instruments, considering the level of development and the state national economy. That’s why they differ from one country to another, relative to their level of development. In low-developed countries, a smaller redistribution of the Gross Domestic Product of Taxes is observed, through the state budget, to the situation of the developed countries.

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12

Darby, Joseph J. "Confiscatory Taxation." American Journal of Comparative Law 38 (1990): 545. http://dx.doi.org/10.2307/840558.

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13

Boadway, Robin, Martin Feldstein, and Alan J. Auerback. "Capital Taxation." Canadian Journal of Economics 18, no. 1 (February 1985): 222. http://dx.doi.org/10.2307/135130.

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14

Berry, James N., and W. Stanley McGreal. "Taxation allowances." Journal of Property Finance 7, no. 3 (September 1996): 71–80. http://dx.doi.org/10.1108/09588689610127163.

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15

Olken, Benjamin A., and Monica Singhal. "Informal Taxation." American Economic Journal: Applied Economics 3, no. 4 (October 1, 2011): 1–28. http://dx.doi.org/10.1257/app.3.4.1.

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Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts. (JEL H24, H27, O12, O17, O23)

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16

Cottarelli, Carlo, and Michael Keen. "Global taxation." Global Social Policy: An Interdisciplinary Journal of Public Policy and Social Development 11, no. 1 (April 2011): 15–18. http://dx.doi.org/10.1177/1468018110392195d.

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17

Smith, Alan D., and William T. Rupp. "Cyberspace Taxation." Services Marketing Quarterly 24, no. 1 (September 2002): 61–75. http://dx.doi.org/10.1300/j396v24n01_05.

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18

Stantcheva, Stefanie. "Dynamic Taxation." Annual Review of Economics 12, no. 1 (August 2, 2020): 801–31. http://dx.doi.org/10.1146/annurev-economics-100119-013035.

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This article reviews recent advances in the study of dynamic taxation, considering three main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics approaches. In the first approach, agents’ heterogeneous abilities to earn income are private information and evolve stochastically over time. Dynamic taxes are not restricted ex ante and are set for redistribution and insurance considerations. Capital is taxed only in order to improve incentives to work. Human capital is optimally subsidized if it reduces posttax inequality and risk on balance. The Ramsey approach specifies ex ante restricted tax instruments and adopts quantitative methods, which allow it to consider more complex and realistic economies. Capital taxes are optimal when age-dependent labor income taxes are not possible. The newer and tractable sufficient statistics approach derives robust tax formulas that depend on estimable elasticities and features of the income distributions. It simplifies the transitional dynamics thanks to a newly defined criterion, the utility-based steady-state approach, which prevents the government from exploiting sluggish responses in the short run. Capital taxes are here based on the standard equity-efficiency trade-off.

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19

MCGUIRE, M. "Discriminatory taxation." Aesthetic Surgery Journal 25, no. 3 (May 2005): 273–74. http://dx.doi.org/10.1016/j.asj.2005.04.002.

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20

Saxby, S. "IP taxation." Computer Law & Security Review 21, no. 3 (January 2005): 276. http://dx.doi.org/10.1016/j.clsr.2005.01.009.

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21

Üniversitesi AVRUPA TOPLULUĞU ENSTİTÜSÜ, Marmara. "TAXATION POLICY." Marmara Üniversitesi Avrupa Topluluğu Enstitüsü Avrupa Araştırmaları Dergisi 2, no. 1&2 (2015): 205–16. http://dx.doi.org/10.29228/mjes.364.

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22

Shakow, David J. "Taxation without Realization: A Proposal for Accrual Taxation." University of Pennsylvania Law Review 134, no. 5 (June 1986): 1111. http://dx.doi.org/10.2307/3312007.

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23

II, William F. Shughart, Robert D. Tollison, and Richard S. Higgins. "Rational Self-Taxation: Complementary Inputs and Excise Taxation." Canadian Journal of Economics 20, no. 3 (August 1987): 527. http://dx.doi.org/10.2307/135393.

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24

Lopez-Garcia, Miguel-Angel. "When) is Consumption Taxation Equivalent to Wage Taxation ?" Public Finance Review 25, no. 1 (January 1997): 83–101. http://dx.doi.org/10.1177/109114219702500105.

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25

Ábrahám, Árpád, Sebastian Koehne, and Nicola Pavoni. "Optimal income taxation when asset taxation is limited." Journal of Public Economics 136 (April 2016): 14–29. http://dx.doi.org/10.1016/j.jpubeco.2016.02.003.

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26

Haffner, Marietta, and Sien Winters. "Homeownership taxation in Flanders: moving towards ‘optimal taxation’?" International Journal of Housing Policy 16, no. 4 (November 23, 2015): 473–90. http://dx.doi.org/10.1080/14616718.2015.1085214.

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27

Hansen, Gary, and Selahattin İmrohoroğlu. "Replacing income taxation with consumption taxation in Japan." Journal of the Japanese and International Economies 48 (June 2018): 15–28. http://dx.doi.org/10.1016/j.jjie.2017.10.001.

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28

Prasetyo, Syarief Gerald, and Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, no. 2 (December 11, 2019): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.19.

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The way to improve the authentic revenue of a district is to study its’ potential which can be used as the future financing of the development. The research methode being used is associative descriptive. As a matter of fact, based on the result of the research, it has discovered that the contribution of district’s tax on the district’s authentic revenue has been bigger on average than the other contribution of district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected the district authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant, entertainment events, adverstisement, raod lighting which partially have affected the district authentic revenue accordingly. Suggestions offered are that the authority should have to perform more extensive effort on the potential district tax and to improve the awareness of the society to respect the tax obligation by giving them more training and performing more supervision of it as well as providing such the system of taxatation collection which is more effective.

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29

Prasetyo, Syarief Gerald, and Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor." Indonesian Journal of Accounting and Governance 2, no. 2 (December 15, 2018): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.28.

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The way to improve the authentic revenue of a district is to study its’ potential which can be used asthe future financing of the development. The research methode being used is associative descriptive.As a matter of fact, based on the result of the research, it has discovered that the contribution ofdistrict’s tax on the district’s authentic revenue has been bigger on average than the other contributionof district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected thedistrict authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant,entertainment events, adverstisement, raod lighting which partially have affected the district authenticrevenue accordingly. Suggestions offered are that the authority should have to perform more extensiveeffort on the potential district tax and to improve the awareness of the society to respect the taxobligation by giving them more training and performing more supervision of it as well as providingsuch the system of taxatation collection which is more effective.

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30

Jin Yi, Dae. "No taxation, no democracy? Taxation, income inequality, and democracy." Journal of Economic Policy Reform 15, no. 2 (June 2012): 71–92. http://dx.doi.org/10.1080/17487870.2012.672252.

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31

Krause, Alan. "Generational incidence of savings taxation versus capital-income taxation." International Journal of Economic Theory 3, no. 2 (June 2007): 113–29. http://dx.doi.org/10.1111/j.1742-7363.2007.00050.x.

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32

Campoy, Juan Crsitobal, and Juan Carlos Negrete. "Distortionary Taxation and Central Bank Design." Revista Hacienda Pública Española 222, no. 3 (September 2017): 65–90. http://dx.doi.org/10.7866/hpe-rpe.17.3.3.

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33

Alexander, Rymanov. "Differential land rent and agricultural taxation." Agricultural Economics (Zemědělská ekonomika) 63, No. 9 (September 11, 2017): 421–29. http://dx.doi.org/10.17221/127/2016-agricecon.

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The paper addresses the influence of various types of taxes on changes in differential (Ricardian) land rent, and the economic performance of agricultural producers. Labour and capital taxes lead to higher prices for agricultural products, causing a decrease in consumer demand and lower income for agricultural producers (mostly utilizing marginal land). A polynomial single-product model has been used to demonstrate that reducing the tax burden on agricultural producers – specifically taxes on labour and capital – will result in increases in differential land rents on the average and relatively better plots, and/or the emergence of the rent on the marginal land. Thus, substituting labour and capital taxes for land/property taxes reduces the overall tax burden of agricultural producers on marginal lands.

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34

Garasym, P., N. Klym, and R. Khomyak. "Features of Taxation of Forestry Enterprises." Economics, Entrepreneurship, Management 5, no. 1 (2018): 55–62. http://dx.doi.org/10.23939/eem2018.01.055.

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35

Adejare, Adegbite Tajudeen. "Taxation and Transportation: Granger Causality Approach in Nigeria." Studia Universitatis „Vasile Goldis” Arad – Economics Series 31, no. 3 (July 23, 2021): 1–20. http://dx.doi.org/10.2478/sues-2021-0011.

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Abstract This study gauges taxation's effect on transportation from 1981 to 2019 in Nigeria. This study further assesses the bearing of causality among Transportation, Corporate tax, Petroleum profit tax, Value added tax and Custom and Excise duties. Analytical tools such as VECM, Johanson Test for Cointegration, Vector Autoregression and granger causality Wald (GCW) test are adopted for analysis. Diagnosis tests such as the Lagrange-multiplier test, Jarque-Bera test and Eigenvalue stability condition are carried out to examine autocorrelation, stability and normality tests respectively. Outcomes divulge that corporate tax has a positive short-run and long-run influence on transportation. Petroleum profit tax, Value added tax and Custom and Excise duties also impact transportation positively and significantly both in the long run and short run as deduced from empirical analysis. This reveals that all the components of taxation observed influence transportation positively both in the long run and short run in Nigeria. Conclusively, taxation impacts transportation positively and significantly both in the short run and long run. This translates that taxation income has been utilized effectively to upsurge transportation in Nigeria. It predicts that transportation will perform excellently in terms of economic development and employment generation if taxable income is properly monitored and utilized effectively.

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36

Brooks, Neil. "Taxation and Citizenship." Labour / Le Travail 48 (2001): 353. http://dx.doi.org/10.2307/25149204.

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37

Jost, Kathryn Dixon. "Taxation without Replication." CFA Digest 38, no. 2 (May 2008): 91–93. http://dx.doi.org/10.2469/dig.v38.n2.35.

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38

Arnold, Thomas M. "Taxation: Unsafe Offshore." CFA Digest 43, no. 2 (May 2013): 74–75. http://dx.doi.org/10.2469/dig.v43.n2.31.

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39

Chance, Don M. "Taxation Without Replication." Journal of Portfolio Management 34, no. 1 (October 31, 2007): 73–83. http://dx.doi.org/10.3905/jpm.2007.698036.

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40

SPILKER, BRIAN C., BENJAMIN C. AYERS, JOHN R. ROBINSON, EDMUND OUTSLAY, RON G. WORSHAM, JOHN A. BARRICK, CONNIE D. WEAVER, and Sean T. Mcguire. "Taxation of Individuals,." Issues in Accounting Education 25, no. 3 (August 1, 2010): 602–3. http://dx.doi.org/10.2308/iace.2010.25.3.602.

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41

Sjoquist, David L. "Taxation and Migration." National Tax Journal 70, no. 2 (June 1, 2017): 495–504. http://dx.doi.org/10.17310/ntj.2017.2.10.

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42

Hoyle, Mark S. W. "Taxation in Egypt." Arab Law Quarterly 1, no. 4 (August 1986): 422. http://dx.doi.org/10.2307/3381419.

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43

Abbott, David, and Alan Lowrey. "Steering through taxation." Nursing Standard 6, no. 9 (November 20, 1991): 54–55. http://dx.doi.org/10.7748/ns.6.9.54.s52.

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44

Avi-Yonah, Reuven S. "Taxation and Inequality." Challenge 57, no. 3 (May 2014): 97–104. http://dx.doi.org/10.2753/0577-5132570305.

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45

Baskaran, Thushyanthan. "Taxation and Democratization." World Development 56 (April 2014): 287–301. http://dx.doi.org/10.1016/j.worlddev.2013.11.011.

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46

Rydin, Yvonne. "Land and taxation." Cities 14, no. 2 (April 1997): 129–30. http://dx.doi.org/10.1016/s0264-2751(97)81612-5.

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47

Kerridge, Roger. "Taxation and Marriage." Cambridge Law Journal 47, no. 1 (March 1988): 77–100. http://dx.doi.org/10.1017/s0008197300133732.

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Almost everyone seems to agree that the system under which married people are now taxed in the United Kingdom is in need of fundamental restructuring. But there is less than total agreement on the form which such restructuring should take.

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48

Mills, David E. "Land value taxation." Regional Science and Urban Economics 31, no. 6 (November 2001): 765–70. http://dx.doi.org/10.1016/s0166-0462(01)00068-0.

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49

Saunders, Ian. "JR in Taxation." Judicial Review 1, no. 3 (September 1996): 176–79. http://dx.doi.org/10.1080/10854681.1996.11426897.

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50

Pedersen, Jørgen. "Just inheritance taxation." Philosophy Compass 13, no. 4 (February 22, 2018): e12491. http://dx.doi.org/10.1111/phc3.12491.

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