WorldWideScience

Sample records for annual internal taxation

  1. TAXATION IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2011

    CERN Document Server

    2012-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2011 The annual certificate of internal taxation for 2011, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 1st March 2012. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at the following link: https://cern.ch/admin-eguide/Impots/proc_impot_attestation_interne.asp. ...

  2. Taxation in France | Memorandum concerning the annual internal taxation certificate and the declaration of income for 2012

    CERN Document Server

    2013-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2012 The annual certificate of internal taxation for 2012, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 15 February 2013. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at this link. In case of difficulty in obtaining your annual certificate, send an e-mail ex...

  3. Taxation in France - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2015

    CERN Multimedia

    2016-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2015 The annual certificate of internal taxation for 2015, issued by the Finance and Administration Processes Department, is available since 19 February 2016. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your an...

  4. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2014

    CERN Document Server

    HR Department

    2015-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2014 The annual certificate of internal taxation for 2014, issued by the Finance, Procurement and Knowledge Transfer Department, has been available since 20 February 2015. It is intended exclusively for the tax authorities. 1. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual certificate, which you can print out if necessary. 2. If you are no longer a member of the CERN pers...

  5. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2013

    CERN Multimedia

    2014-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules).   I - Annual internal taxation certificate for 2013 The annual certificate of internal taxation for 2013, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 21 February 2014. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are ...

  6. Obtaining your annual internal taxation certificate

    CERN Document Server

    2006-01-01

    (cf. Article R IV 2.04 of the Staff Regulations) Your annual internal taxation certificate will state the taxable amount of your CERN remuneration, payments and other financial benefits and the amount of tax levied by the Organization during the previous financial year. In France, your tax return must be accompanied by this certificate. Current Members of the Personnel (including Members of the Personnel participating in a pre-retirement programme): - You will receive an e-mail containing a link to your printable annual certificate, which will be stored together with your pay and leave statements (e-Payslips). - You can also access your annual certificate via https://hrt.cern.ch (open 'My Payslips' at the bottom of the main menu.) - If you experience any technical difficulties in accessing your annual certificate (e.g. invalid AIS login or password), please contact CERN's AIS support team at ais.support@cern.ch. Former Members of the Personnel:- If you remember your AIS login and password, you can acc...

  7. INCOME TAX IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2009

    CERN Multimedia

    HR Department

    2010-01-01

    You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2009 income declaration form. For any other specific questions, they are invited to comply with the instructions attached to the form. I\t- Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the FP Department, has been available since 1st March 2010 (see Bulletin No. 10-11/2010). It is intended exclusively for the French tax authorities. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual ...

  8. International double taxation

    OpenAIRE

    Körbl, Hugo

    2012-01-01

    1 Summary This thesis deals with the issue of international double taxation of income and capital and methods for its solution. International double taxation is an issue which states began to deal with in the late 19th century. This interest intensified after the First World War when also the League of Nations (predecessor of the United Nations) began to deal with international double taxation. Most attention the phenomenon of double taxation of income and capital with an international elemen...

  9. Memorandum from the HR and FI Departments and the Legal Service concerning the annual certificate of internal taxation for 2006

    CERN Multimedia

    2007-01-01

    This memorandum follows on from the one published in Bulletin No. 10-11/2007 on 5 March 2007. Pursuant to the Staff Rules and Regulations in force in 2006 (Article R IV 2.04), an annual certificate of internal taxation for the 2006 financial year has been drawn up for members of the personnel. This certificate notably states the total amount of remuneration, payments and other financial benefits received by the member of the personnel concerned, as well as the amount of internal tax levied by the Organization for the same period. The annual certificate of internal taxation for 2006 is now available. If you are currently a member of the CERN personnel you will have received an e-mail containing a link to your annual certificate, which you may print, if necessary*. You can also access your annual certificate via http://hrt.cern.ch (open 'My Payslips' at the bottom of the main menu.) If you are no longer a member of the CERN personnel or are unable to access your annual certificate in the manner indicate...

  10. Taxation in Switzerland

    CERN Document Server

    HR Department

    2010-01-01

    Memorandum concerning the 2009 internal taxation certificate and the 2009 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the Finance and Procurement Department, will be available from 1st March 2010. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. You can also access your annual certificate via http://hrt.cern.ch (open “Pay info” in the menu &...

  11. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2016-01-01

    Memorandum concerning the 2015 internal taxation certificate and the 2015 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2015 The annual certificate of internal taxation for 2015, issued by the Finance and Administrative Processes department, will be available on 19 February 2016. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual cer...

  12. Taxation in France

    CERN Document Server

    HR Department

    2011-01-01

    Memorandum concerning the annual internal taxation certificate and the declaration of income for 2010 You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2010 The annual certificate of internal taxation for 2010, issued by the Finance and Procurement Department, has been available since 1st March 2011. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at the follo...

  13. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2011-01-01

    Memorandum concerning the 2010 internal taxation certificate and the 2010 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN I - Annual internal taxation certificate for 2010 The annual certificate of internal taxation for 2010, issued by the Finance and Procurement Department, will be available from 1st March 2011. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above,...

  14. Taxation in Switzerland

    CERN Multimedia

    2015-01-01

    Memorandum concerning the 2014 internal taxation certificate and the 2014 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits that it pays to the members of its personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2014 The annual certificate of internal taxation for 2014, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 20 February 2015. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to acce...

  15. TAXATION IN SWITZERLAND

    CERN Document Server

    2012-01-01

    Memorandum concerning the 2011 internal taxation certificate and the 2011 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2011 The annual certificate of internal taxation for 2011, issued by the Finance, Procurement and Knowledge Transfer Department, is available as of 1 March 2012. It is intended exclusively for the tax authorities. 1. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. 2. If you are no longer a member of the CERN personnel or are unable to access ...

  16. Taxation in Switzerland

    CERN Document Server

    2014-01-01

    Memorandum concerning the 2013 internal taxation certificate and the 2013 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of its personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2013 The annual certificate of internal taxation for 2013, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 21 February 2014. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access yo...

  17. Taxation in Switzerland

    CERN Multimedia

    2013-01-01

    Memorandum concerning the 2012 internal taxation certificate and the 2012 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2012 The annual certificate of internal taxation for 2012, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 25 February 2013. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access y...

  18. Taxation in Switzerland

    CERN Document Server

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the 2008 internal taxation certificate and the 2008 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations and CERN Bulletin Nos. 17 and 24 of 24 March 2008) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the Finance and Procurement Department, has been available since 1st March 2009. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out ...

  19. Considerations Regarding the International Taxation

    Directory of Open Access Journals (Sweden)

    Tatiana Mosteanu

    2007-03-01

    Full Text Available Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure social equity. Studies on the topic of international taxation, in its traditional meaning, were addressed to the problems regarding the international taxation effects on trade and investments, unequitable and discriminatory taxation, also the means of preventing such cases, international fiscal evasion, all these aspects being comprised into the area of fiscal competition. The present concept of international taxation, meant to cross states borders, in order to redistribute the income or to achive other objectives with international implications, such as fight against poverty, maintaining world peace or environment protection, is a quite recent one.

  20. International Taxation and Cross-Border Banking

    OpenAIRE

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international ban...

  1. International and domestic aspects of double taxation

    OpenAIRE

    Murgáčová, Miroslava

    2010-01-01

    International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receive...

  2. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the 2007 income tax declaration forms sent out by the cantonal tax administrations. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Re...

  3. International taxation and cross-border banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998�2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI.

  4. The International Double Taxation – causes and avoidance

    Directory of Open Access Journals (Sweden)

    Nicoleta Barbuta-Misu

    2009-10-01

    Full Text Available The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occursfrequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferationoutside of the state of the companies’ branches. Therefore, international legal double taxation, by the repeated taxation of the income, it is anobstacle to the development of economic relations between states, reducing the revenue of the international operators and their interests in makinginvestment abroad. This paper presents the main causes that determine double taxation, its forms, i.e. the economic double taxation and theinternational legal double taxation, the need for eliminating the double taxation and avoidance methods.

  5. Application of international double taxation conventions in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2016-01-01

    In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the...

  6. International taxation and multinational firm location decisions

    OpenAIRE

    Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; Nicodème, Gaëtan J.A.

    2008-01-01

    Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent firms tend to ...

  7. International double (non-)taxation : comparative guidelines from European legal principles

    OpenAIRE

    Vijver, Van de, Anne

    2015-01-01

    Abstract: The principle of fairness advocates against international double taxation and international double non-taxation. Countries and international organizations (OECD, G20 and EU) have taken several initiatives against such taxation. However, these initiatives are not always effective. Also, certain legal authors question the legitimacy of the OECD and its action plan on BEPS. The essential goal of this research is to find guidelines to address international double (non-) taxation. We fir...

  8. International and national aspects of double taxation

    OpenAIRE

    Doležalová, Veronika

    2007-01-01

    Veronika Doležalová Mezinárodní a vnitrostátní aspekty dvojího zdan ní 160 International and national aspects of double taxation - Resumé This thesis pays attention to the area of double taxation and its related national as well as international aspects. The reason for discussing this subject was its importance for removing the obstacles that double taxation presents to the development of economic relations between countries. The thesis is divided into five chapters. There are six annexes att...

  9. The International Double Taxation – Avoiding Methods

    OpenAIRE

    Nicoleta Barbuta-Misu

    2009-01-01

    The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods. In the presentation of the avoidance methods have been used practical examples forcomparison of the tax advantages for income beneficiary between: the total exemption method andprogressive exemption method, on the one hand, and total crediting method and ordinary crediting m...

  10. Application of international double taxation conventions in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2016-12-01

    Full Text Available In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the internationalisation of business. Second, I believed it was important to analyse international double taxation from a legal perspective, through the jurisdictional effects of obtaining income or holding property at the European or international level. Romania's case is carefully approached in this paper, aiming to highlight the issues Romania is facing concerning cooperation in tax matters with authorities from other countries, how the more than 80 double taxation conventions are applied and interpreted, but also other aspects that should be considered by the Romanian tax authorities, based on the provisions of the Fiscal Code and the Fiscal Procedure Code. The article ends by presenting, commenting on and analysing two test cases in international double taxation, of remarkable importance and actuality for Romanian jurisprudence to observe how complex double taxation mechanisms operate in practice. The conclusion of this article emphasises the importance ofsignificant “steps” achieved by Romania on the path to creating a true “fiscal area” in the European Union, as well as the “corridors” that should be inserted to correct economi c – legal and economic deficiencies and gaps, in order to strengthen the fiscal area.

  11. International Taxation and Cross-Border Banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI.

  12. International taxation and multinational firm decisions

    NARCIS (Netherlands)

    Barrios, S.; Huizinga, H.P.; Laeven, L.; Nicodeme, G.

    2012-01-01

    Using a large international firm-level data set, we examine the separate effects of host and additional parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. The impact of

  13. The International Double Taxation – Avoiding Methods

    Directory of Open Access Journals (Sweden)

    Nicoleta Barbuta-Misu

    2009-06-01

    Full Text Available The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods. In the presentation of the avoidance methods have been used practical examples forcomparison of the tax advantages for income beneficiary between: the total exemption method andprogressive exemption method, on the one hand, and total crediting method and ordinary crediting method,on the other hand, but the comparing of tax reduction between methods of exemption and crediting.

  14. Avoidance of international double taxation. Taxation of business profits in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2017-12-01

    Full Text Available In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its jurisdiction. Tax treaties do not impose limits on these types of taxing rights, other than those stemming from the obligation to impose profits, since the issue of taxation is “satisfied”. Moreover, the source of tax revenue belongs to the source state. Thus, we can see that it is unlikely that the state of residence of a non-resident taxpayer should want to “share” such tax revenue. It can be observed that the state of residence also has the right to tax the profits, but in general it gives credit in respect of taxes of the source state or deducts them for the purpose of preventing the occurrence of double taxation. If the state of residence provides a credit for taxes paid within the source state, taxes which have not been collected and owed to the source state will constitute a tax transfer to the state of residence, from which the taxpayer will not have any benefit. As regards Romania, in terms of the treatment of enterprises, this article represents a real quid pro quo, as it tackles both the international and national taxation of corporate profits, through the provisions found in the new Fiscal Code and the Code of Fiscal Procedure, as well as the new proposals on the taxation of turnover in companies, all of this extrapolated with the new proposals for turnover tax from IT giants. The article ends with the presentation, comment and analysis of a case of international double taxation, more specifically the taxation of corporate profits, a topic of

  15. Information Sharing and International Taxation

    NARCIS (Netherlands)

    Keen, M.; Ligthart, J.E.

    2004-01-01

    The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation-away from parametric tax coordination and

  16. The International Double Taxation – causes and avoidance

    OpenAIRE

    Nicoleta Barbuta-Misu; Florin Tudor

    2009-01-01

    The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occurs frequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferation outside of the state of the companies’ branches. Therefore, international legal double taxation, by the repeated taxation of the income, it is an obstacle to the development of economic relations between states, ...

  17. ICT and international corporate taxation: tax attributes and scope of taxation

    OpenAIRE

    Schäfer, Anne; Spengel, Christoph

    2002-01-01

    In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the source state is n...

  18. International Taxation and the Direction and Volume of Cross-Border M&As

    OpenAIRE

    Huizinga, Harry; Voget, Johannes

    2006-01-01

    In an international merger or acquisition, the national residences of the acquirer and the target determine to what extent the newly created multinational firm is subject to international double taxation. This paper presents evidence that the parent-subsidiary structure of newly created multinational firms reflects the prospect of international double taxation. The number of acquiring firms at the national level similarly reflects international double taxation. The evidence suggests that tax ...

  19. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

  20. International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions

    OpenAIRE

    Nils Herger; Christos Kotsogiannis; Steve McCorriston

    2011-01-01

    While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international tax relief stipulated in bilateral tax treaties and the effect of withholding taxes) affect the role of taxation for FDI, and how tax issues differ according to the investment strategies—‘horizontal’ and ‘vertical’—pursued by %multinational fir...

  1. Cross-border Intra-group Hybrid Finance and International Taxation

    OpenAIRE

    Eberhartinger, Eva; Pummerer, Erich; Göritzer, Andreas

    2010-01-01

    In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification conflict can arise. A specific hybrid instrument is classified as debt in one country, and as equity in the other country. This may lead to double taxation. In the reverse case, double non-taxation can arise. Against this legal background one...

  2. Do international tax relations impede a shift towards expenditure taxation?

    OpenAIRE

    Genser, Bernd

    1990-01-01

    The paper questions the view that international tax relations had a decisive impact on the dismissal of expenditure tax scenarios as guidelines for recent national tax reforms in industrialized countries. It is argued that the introduction of consumption-type value-added tax systems must be regarded a step towards expenditure taxation favoured by international agreements and that double taxation treaties should not be regarded as a specific obstacle against a reform of national enterprise tax...

  3. Digital Economy: The Future of International Taxation of Business Income

    OpenAIRE

    Baumann, Anton

    2017-01-01

    The subject of the thesis is to make an assessment on the situation of the international taxation of business income in a digitalized economy. It has long been obvious that existing international tax rules, especially the Permanent Establishment, is outdated and unfit to allocate taxation right between states in the digital economic era. As economic development has continued, tax development has stagnated. The question of the thesis becomes: what are the possible solutions to this issue? The ...

  4. Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options

    OpenAIRE

    Holzmann, Robert

    2016-01-01

    There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there is currently limited analytical guidance on the taxation of retirement provisions within a country, and there is virtually none for the taxation of internationally portable pensions. For both national and international taxation of pensions, th...

  5. Who bears the burden of international taxation? Evidence from cross-border M&As

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2012-01-01

    Cross-border M&As can trigger additional taxation of the target's income in the form of non-resident dividend withholding taxes and acquirer-country corporate income taxation. This paper finds that this additional international taxation is fully capitalized into lower takeover premiums. In contrast,

  6. International Taxation of Philanthropy : Removing tax obstacles for international charities

    NARCIS (Netherlands)

    Koele, I.A.

    2007-01-01

    Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic

  7. Synthesis of Evidence for Tobacco Taxation Policy Reform in West ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Existing evidence shows that tobacco taxation policies, when they make tobacco ... annual conference of McGill's Institute for the Study of International Development. ... In this ROSSA bulletin: Meet Kathryn Toure, the new regional director of ...

  8. Introduction of a System of Internal Taxation of Salaries and Emoluments

    CERN Document Server

    2005-01-01

    Pursuant to the principle of equality of States and in line with the provisions of the Protocol on the Privileges and Immunities of CERN, it is proposed to introduce at CERN the system of internal taxation of remuneration, payments and other financial benefits paid by the Organization to members of the personnel and to the Director-General described in this document. Consequently : 1) The Finance Committee is invited to: - recommend the Council to approve the introduction of the system of internal taxation described in this document and the amendments to the Staff Rules set out in the Annex (new Article IV 2.01); - approve the amendments to the Staff Regulations set out in the Annex (new Articles R IV 2.01 to R IV 2.04 and Annex R A 1 bis), subject to the approval of the proposed system by the Council. 2) The Council is invited to approve the introduction of the system of internal taxation described in this document and the amendments to the Staff Rules set out in the Annex (new Article IV 2.01). The aforemen...

  9. Towards an International Tax Order for the Taxation of Retirement Income

    OpenAIRE

    Genser, Bernd

    2015-01-01

    In the last decades all over the world pension policy reforms have tried to account for the changing demographic and socio-economic framework. An excellent starting point for economic analyses of reform strategies is the Mirrlees Review which argues that pension policy should simultaneously address pension benefit design and the taxation of pensions. We focus on old-age pension taxation and address policy conflicts which come along with international migration of citizens as employees and pen...

  10. SOCIAL WELFARE AND TAXATION EFFECTS ON INSURANCE. AN INTERNATIONAL EMPIRICAL STUDY

    Directory of Open Access Journals (Sweden)

    VLADU ALINA BEATTRICE

    2009-05-01

    Full Text Available This paper analyzes the influence of the level of economic development as well as the level of taxation on insurance activity. To this purpose we reviewed the national and international literature and collected data on international level (for both year 2

  11. International Taxation and the Direction and Volme of Cross-Border M&As

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.

    2006-01-01

    In an international merger or acquisition, the national residences of the acquirer and the target determine to what extent the newly created multinational firm is subject to international double taxation. This paper presents evidence that the parent-subsidiary structure of newly created

  12. Handbook of Research on Environmental Taxation

    OpenAIRE

    2012-01-01

    The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence t...

  13. 31 CFR 346.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

  14. 31 CFR 341.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

  15. 31 CFR 352.10 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or...

  16. 31 CFR 332.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  17. Taxation of tourism from an international perspective / La fiscalidad del turismo desde una perspectiva internacional

    Directory of Open Access Journals (Sweden)

    Laura Pastor Arranz

    2015-10-01

    Full Text Available This article analyzes the current situation of the international tourism industry highlighting its importance in the economy of the countries and its cross-cutting nature as well as the effects caused by the coordination of its strategies with the policies of the other economic sectors. Furthermore, public funding of tourism is studied by tax levy through the precepts of the economic theory of taxation, consistent with optimal levels of social welfare, examining the international tourism taxation from the perspective of OECD countries, proceedings of the European Union and the Spanish tax system concerning this sector.

  18. Handbook of Research on Environmental Taxation

    DEFF Research Database (Denmark)

    , their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people......The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using...... taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes...

  19. Capital Gains on the Alienation of Assets Operated in International Traffic Under Double Taxation Conventions

    OpenAIRE

    Castro-Arango, José Manuel; Universidad Externado de Colombia

    2015-01-01

    This article analyzes the taxation of capital gains on the alienation of assets, particularly vessels, ships and aircrafts operated in international traffic from the perspective of double taxation conventions. Therefore, Article 13 of the OECD Model convention is analyzed from its respective commentaries, the history of the Model and the proposed changes. The research also cover the comparison with the United States Model Convention and the treaty practice. Finally, as an auxiliary source, th...

  20. Tourism: a Soft Touch for Increased Taxation

    OpenAIRE

    McMahon, Frank

    1999-01-01

    This paper reviews the changes which are taking place internationally in the taxation of the tourism industry and the reasons why tourism is especially susceptible to increased taxation. It compares VAT rates in European countries and assesses the relationship between those rates and increases in international tourism receipts, concluding that there is not the direct, negative relationship which hotel associations frequently cited in their submissions to government. The canons of taxation, fi...

  1. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    Advances in information technology have improved the administrative feasibility of redistribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve...... to insure (ex ante) against skill heterogeneity as well as disability risk. Optimal disability benefits rise with previous earnings so that public transfers depend not only on current earnings but also on earnings in the past. Hence, lifetime taxation rather than annual taxation is optimal. The optimal tax...

  2. Memorandum from the HR Department and the Legal Service concerning taxation in SWITZERLAND

    CERN Document Server

    HR Department

    2007-01-01

    I/ 2006 income tax declaration The 2006 income tax declaration form must be completed in accordance with the instructions provided by the Swiss authorities set out below, then signed and returned to the competent tax office. You must ask your tax office for an extension of the deadline for returning the form (see Part II below) if you are not yet in possession of all the documents needed to complete it. We remind you that all members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. Swiss members of the personnel have been exempt since the introduction of internal taxation on 1st January 2005. A - General remarks for Swiss and non-Swiss members of the personnel domiciled in Switzerland a) Swiss members of the personnel must indicate the amount of salary and emoluments paid by CERN (i.e. the total amount specified in Section A of the 2006 annual internal taxation certificate) and must attach this certificate (which will be available at th...

  3. Introduction of a System of Internal Taxation of Salaries and Emoluments

    CERN Document Server

    2005-01-01

    Pursuant to the principle of equality of States and in line with the provisions of the Protocol on the Privileges and Immunities of CERN, it is proposed to introduce at CERN the system of internal taxation of remuneration, payments and other financial benefits paid by the Organization to members of the personnel and to the Director-General described in this document.

  4. 26 CFR 509.120 - Double taxation claims.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the provisions...

  5. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits. 1.61-21 Section 1... § 1.61-21 Taxation of fringe benefits. (a) Fringe benefits—(1) In general. Section 61(a)(1) provides... vehicle. The fact that another section of subtitle A of the Internal Revenue Code addresses the taxation...

  6. Some means of avoiding of international juridical double taxation used by Romania

    OpenAIRE

    Daniela Lidia Roman

    2013-01-01

    Barrier to the free movement of persons, capital, goods and services, international juridical double taxation is an objective pursued by interested states in international financial flows increase, they act to eliminate or reduce it. Fiscal law and practice of world states leads, in many cases, to tax the same income or the same property in the same fiscal year by two different states. Thus, the entrepreneurs, the capital owners, residents of a state are discouraged in investing, obtaining in...

  7. Treaties to avoid international double income taxation and their relation with investments involving Brazil

    Directory of Open Access Journals (Sweden)

    Jônatas de Pessoa Alburquerque Martins

    2014-11-01

    Full Text Available To fight against fiscal evasion and facilitate the investment flow, the countries close agreements to go against double income taxation. This study aims to investigate the impact of the treaties to avoid double income taxation on the direct foreign investment relations of Brazil. The analysis included 162 countries and jurisdictions with which investments transactions were closed that originated or were received in Brazil, between 2005 and 2011. The panel data analysis technique was applied through the selection of six independent variables, in order to verify the behavior of the double taxation treaties in view of the investments. Through the estimated model, it was verified that these treaties had a positive and statistically significant impact – when compared to earlier studies – on the direct foreign investment volume. When dividing the sample between the investments received and made in Brazil, a greater increase was identified in the direct foreign investments received (130.1% than in the investments made (76.9%, although this was the variable with the second largest positive impact in the model. In conclusion, exclusively in the Brazilian context, the international double income taxation is a relevant factor in the investment decision, as the presence of treaties to guarantee the investors in the receipt of revenues without double taxation substantially increases the investment flow. This study differs from earlier research by the sample that only contains treaties in force in Brazil.

  8. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and may help to explain some current trends...... in international tax policy. Covering the taxation of labour income and capital income as well as indirect taxation, the paper also illustrates how some of the key results in optimal tax theory may be derived in a simple, heuristic manner....

  9. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of retirement bonds. 1.405-3 Section 1.405-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of retirement...

  10. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

  11. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST...

  12. Environmental taxation. An overview

    International Nuclear Information System (INIS)

    Marcus, Vincent; Duboucher, Peggy; Ben Maid, Atika; Devaux, Jeremy; Nicklaus, Doris; Calvet, Melanie; Poupard, Christophe; Pourquier, Francois-Xavier; Vicard, Augustin; Monnoyer-Smith, Laurence

    2017-01-01

    This official publication proposes a detailed overview of the situation of environmental taxation in France. It first gives a general overview by discussing some key figures, by recalling the chronology of the main environmental taxation arrangements, and by discussing lessons learned from French and foreign experiments for an efficient, acceptable and consistent taxation. The second part proposes a detailed presentation of environmental taxation by distinguishing its main themes and objectives: struggle against climate change, reduction of air pollution and water pollution, and wastes, preservations and development of resources from biodiversity (soil artificialization, sustainable management of fauna and flora), efficient use of non renewable resources and of water (water resources, energetic and mineral raw materials). For each of these themes, the report presents the environmental problematic, and the existing arrangements, and proposes some elements of international comparison. The last part proposes a list of all environmental taxes

  13. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1 of...

  14. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In general...

  15. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7 Taxation...

  16. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

  17. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    Advances in information technology have improved the administrative feasibility of redistribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve......-transfer system does not provide full disability insurance. By offering imperfect insurance and structuring disability benefits so as to enable workers to insure against disability by working harder, social insurance is designed to offset the distortionary impact of the redistributive labor income tax on labor...... to insure (ex ante) against skill heterogeneity as well as disability risk. Optimal disability benefits rise with previous earnings so that public transfers depend not only on current earnings but also on earnings in the past. Hence, lifetime taxation rather than annual taxation is optimal. The optimal tax...

  18. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are included in...

  19. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if— (1...

  20. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate...

  1. Taxation of International Performing Artistes: the problems with Article 17 OECD and how to correct them

    NARCIS (Netherlands)

    D. Molenaar (Dick)

    2006-01-01

    textabstractThis thesis is about the taxation of international performing artistes. Their performance income is often generated in many countries other than their country of residence, and this performance income is subject to special tax treatment. Most countries have followed the OECD

  2. 26 CFR 521.117 - Claims in cases of double taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX...

  3. Capital taxation : principles , properties and optimal taxation issues

    OpenAIRE

    Antonin, Céline; Touze, Vincent

    2017-01-01

    This article addresses the issue of capital taxation relying on three levels of analysis. The first level deals with the multiple ways to tax capital (income or value, proportional or progressive taxation, and the temporality of the taxation) and presents some of France's particular features within a heterogeneous European context. The second area of investigation focuses on the main dynamic properties generated by capital taxation: the principle of equivalence with a tax on consu...

  4. Avoidance of international double taxation. Taxation of business profits in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2017-01-01

    In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its juris...

  5. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of distributions and benefits. 1.403(b... Taxation of distributions and benefits. (a) General rules for when amounts are included in gross income... arrangements and other eligible retirement plans—(1) Timing of taxation of rollovers. In accordance with...

  6. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of holders...

  7. CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    ALICE CRISTINA MARIA ZDANOVSCHI

    2012-05-01

    Full Text Available In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple international taxation of income and assets, following the vocation of several legal systems, which contain legislative differences and can generate tax obstacles, such as, the laws of the country of origin of the revenue and the legislation of the country of destination of income. Thus, more interesting becomes the study of the phenomenon of double taxation at EU level given the distinct presence of 27 sovereignties in full process of European integration So, this paper aims to identify how the European Union handles the phenomenon of double taxation, making a shift from defining this phenomenon to identifying the legislation designed to avoid or eliminate the phenomenon of double taxation in the field of EU direct taxation.Also, this paper deems necessary to stop a moment upon the fiscal harmonization and integration in the indirect taxation field of the European Union.

  8. GOVERNING THE TAXATION OF DIGITIZED TRADE

    OpenAIRE

    RAHUL MUKHERJI

    2002-01-01

    The paper highlights the challenges for international taxation due to digitized trade. Digitization makes it easy to penetrate foreign markets without the need for physical presence in the buyer’s country. This phenomenon has generated debates on the salience of source versus residence-based taxation, the definition of permanent establishment, and, the administration of consumption taxes. The WTO has not been able to engage effectively in this area. The paper notes both the inadequacy of unil...

  9. The taxation of foreign exchange differences

    OpenAIRE

    2014-01-01

    M.Com. (Taxation) One of the canons of context requires that a liability will be in 1986:para 4.47). taxation is certainty. "Certainty taxpayer be reasonably certain of what any given set of circumstances" (Margo in this his tax Report, It is submitted that, at present, there is not the desired certainty regarding the treatment of unrealised foreign exchange differences. This is proven by the internal memorandum circularised by the Commissioner of Inland Revenue, advising local Receivers o...

  10. The global prospects of taxation

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2015-01-01

    Full Text Available As the process of establishing international economic and financial relations between national economies is on the rise, many states encounter substantial difficulties in the process of collecting their tax claims. The most powerful countries in the world try to overcome this controversy by changing the international tax rules. The turning point was the financial-economic crisis of2008-2009, when the international community more vigorously embarked on resolving international tax issues. The OECD, the G20, the UN, the EU and a number of other powerful international organizations continued their activities on establishing a stronger framework of the international tax system. Global tax initiatives embodied in the soft law regulations have changed (to a varied extent the structure of national tax systems as well as the direction of national policies, and ultimately undermined the financial foundations of the social welfare state. The world's 'taxation landscape' is indisputably dominated by two major processes embodied in the concepts of tax harmonization and tax competition. The global crisis in financing contemporary states has weakened their resistance towards more extensive international tax cooperation. As a result, they increasingly accept global tax standards and are more vigorously involved in the international exchange of tax information for the purpose of counteracting international tax fraud. Changes in national tax systems are necessarily accompanied by changing relations between tax administrations and multinational companies as large taxpayers. The traditional public law relations are gradually changed by introducing some elements of 'negotiations and mutual agreement', which are aimed at strengthening mutual trust and avoiding unnecessary disputes and costs. Although they are currently no more than theoretical assumptions and political considerations, there are proposals for introducing global taxes and establishing the world tax

  11. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of regulated investment... Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal tax and... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

  12. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

  13. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. [Reserved] (1...

  14. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies. (a...

  15. Mitigating Double Taxation in an Open Economy

    OpenAIRE

    Lindhe, Tobias

    2001-01-01

    The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior. The main purpose is to determine to what extent methods effective in mitigating economic double taxation in a closed economy remain useful in an open economy where the firm's marginal investor is a foreigner. While a cut in the statutory corporate tax rate invariably reduces the cost of capital, the impact of t...

  16. Cost-effectiveness of volumetric alcohol taxation in Australia.

    Science.gov (United States)

    Byrnes, Joshua M; Cobiac, Linda J; Doran, Christopher M; Vos, Theo; Shakeshaft, Anthony P

    2010-04-19

    To estimate the potential health benefits and cost savings of an alcohol tax rate that applies equally to all alcoholic beverages based on their alcohol content (volumetric tax) and to compare the cost savings with the cost of implementation. Mathematical modelling of three scenarios of volumetric alcohol taxation for the population of Australia: (i) no change in deadweight loss, (ii) no change in tax revenue, and (iii) all alcoholic beverages taxed at the same rate as spirits. Estimated change in alcohol consumption, tax revenue and health benefit. The estimated cost of changing to a volumetric tax rate is $18 million. A volumetric tax that is deadweight loss-neutral would increase the cost of beer and wine and reduce the cost of spirits, resulting in an estimated annual increase in taxation revenue of $492 million and a 2.77% reduction in annual consumption of pure alcohol. The estimated net health gain would be 21 000 disability-adjusted life-years (DALYs), with potential cost offsets of $110 million per annum. A tax revenue-neutral scenario would result in an 0.05% decrease in consumption, and a tax on all alcohol at a spirits rate would reduce consumption by 23.85% and increase revenue by $3094 million [corrected]. All volumetric tax scenarios would provide greater health benefits and cost savings to the health sector than the existing taxation system, based on current understandings of alcohol-related health effects. An equalized volumetric tax that would reduce beer and wine consumption while increasing the consumption of spirits would need to be approached with caution. Further research is required to examine whether alcohol-related health effects vary by type of alcoholic beverage independent of the amount of alcohol consumed to provide a strong evidence platform for alcohol taxation policies.

  17. 26 CFR 1.61-2T - Taxation of fringe benefits-1985 through 1988 (temporary).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits-1985 through 1988 (temporary). 1.61-2T Section 1.61-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY..., and Taxable Income § 1.61-2T Taxation of fringe benefits—1985 through 1988 (temporary). (a) Fringe...

  18. Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations

    OpenAIRE

    Michael P Devereux

    2008-01-01

    This paper reviews economic principles for optimality of the taxation of international profit, from both a global and national perspective. It argues that for traditional systems based on the residence of the investor or the source of the income, nothing less than full harmonization across countries can achieve global optimality. The conditions for national optimality are more difficult to identify, but are most likely to imply source-based taxation. However, source-based taxation requires an...

  19. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except...

  20. SEVERAL COORDINATES REGARDING CIVISM TAXATION

    OpenAIRE

    COMANICIU Carmen; BUNESCU Liliana

    2012-01-01

    A real partnership between the state and taxpayers determine civism taxation development. What is civism taxation? Which are the bases of civism taxation? What is evolution of civism taxation? Are just some of the questions this article may provide answers. Thus, from the definition of civism taxation, we try to offer shares by the tax administration to increase civism taxation, strengthening the role of taxation in the life of any nation.

  1. Distortionary company car taxation: deadweight losses through increased car ownership

    NARCIS (Netherlands)

    van Ommeren, J.N.; Gutierrez Puigarnau, E.

    2013-01-01

    We analyse the effects of distortionary company car taxation through increased household car consumption for the Netherlands. We use several identification strategies and demonstrate that for about 20 % of households company car possession increases car ownership. The annual welfare loss of

  2. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Manner of taxation of cooperative associations subject to section 522. 1.522-2 Section 1.522-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers...

  3. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

  4. Potash Taxation: How Canada’s Regime is Neither Efficient nor Competitive from an International Perspective

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2015-01-01

    Full Text Available Saskatchewan — and by extension, Canada — is the largest producer of potash in the world, accounting for over 30 per cent of global production. Perhaps the good fortune of having an abundance of such a valuable natural resource has engendered an approach whereby tax policy has not been considered a top priority. That would at least be one explanation for the alarmingly inefficient and uncompetitive potash regime that currently exists in Saskatchewan. New Brunswick’s potash-taxation regime is at least somewhat better designed than Saskatchewan’s, although it hardly stands as a model of efficiency. In both cases, poorly designed policies are hindering the provinces’ economic potential and, in turn, Canada’s. Put bluntly, when compared against its international peers, Saskatchewan’s potash-tax regime is not only the most complex and inefficient, it can also be the least competitive since its tax incentives conditioned on dated production levels and investment sizes cannot be used in perpetuity. Whereas its international peers tend to tax all potash investment projects equally, the marginal effective tax and royalty rates (METRR on potash investment projects in Saskatchewan, either itemized or aggregated, are so widely varied that it is possible to calculate a METRR gap between two different projects as much as 48 percentage points. The convoluted nature of Saskatchewan’s regime benefits no one — not producers, investors, or the provincial government, which is left without any revenue certainty from its most significant natural resource. In fact, in recent years, where potash production and sales value rebounded substantially in Saskatchewan from 2009 levels, excessive tax allowances resulted in the province incurring three years of tax revenue losses from its potash production tax. New Brunswick’s potash-taxation regime is less complex than Saskatchewan’s, but it is not efficient. The province recently introduced a price

  5. Informal Taxation.

    Science.gov (United States)

    Olken, Benjamin A; Singhal, Monica

    2011-10-01

    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.

  6. European Union Harmonized Excise Taxation : Occasional Importation Process

    OpenAIRE

    Tanhua, Taina

    2013-01-01

    This thesis was written with the intent to compile the information related to occasional importation process and European Union harmonized taxation into a single package. The process is based on European Union legislation and the aim of it is to unify the taxation within the internal market area. The national excise duties are not part of the occasional importation process but are partly linked to it. The first part of the thesis discusses the occasional importation of goods subject to ha...

  7. The tax system and agreements on the avoidance of double taxation

    OpenAIRE

    Kohoutová, Petra

    2013-01-01

    1 Abstract: The tax system and agreements on the avoidance of double taxation This diploma thesis "The tax system and agreements on the avoidance of double taxation" is focused on practical issues in the field of using international corporate structure in order to decrease the tax liability applicable on entrepreneurs. The diploma thesis includes the basic description of the legal rules applicable in the Czech Republic, such as acts and also international treaties. In the field of EU law, the...

  8. The David R. Tillinghast Lecture - What's Source Got to Do with it - Source Rules and U.S. International Taxation

    OpenAIRE

    Shay, Stephen E.; Fleming, J. Clifton, Jr.; Peroni, Robet J.

    2002-01-01

    Arguably, the largest problem in international income taxation is the proper treatment of income that is subject to the legitimate taxing claims of two or more countries. A source country's jurisdiction to tax foreign persons is limited to income earned within the source country's borders. Under current international norms, however, the taxpayer's residence country is required to accommodate the source country's taxing right by employing a foreign tax credit or by exempting foreign source inc...

  9. Taxation of International Performing Artistes: the problems with Article 17 OECD and how to correct them

    OpenAIRE

    Molenaar, Dick

    2006-01-01

    textabstractThis thesis is about the taxation of international performing artistes. Their performance income is often generated in many countries other than their country of residence, and this performance income is subject to special tax treatment. Most countries have followed the OECD recommendation to tax the performance income of non-resident artistes. Article 17 of the OECD Model Tax Convention sets aside the normal allocation rules of Article 7 (Business Profits) and Article 15 (Income ...

  10. 26 CFR 1.468B-2 - Taxation of qualified settlement funds and related administrative requirements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of qualified settlement funds and... Taken § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements. (a) In...) of this section is in lieu of any other taxation of the income of a qualified settlement fund under...

  11. 26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Corporations § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. (a) Imposition...

  12. STUDYING TAXATION - NECESSITY AND OPPORTUNITY

    Directory of Open Access Journals (Sweden)

    Carmen, COMANICIU

    2014-11-01

    Full Text Available Taxation - a set of laws, regulations and methods of establishing taxes - is, was and will always be present in the life of every individual and every company because of the existence of the State with the tasks and functions, through its influence on the economic and social. Most persons understand the necessity of taxation, but how many people can provide relevant answer to questions such as: What is taxation and which are its characteristics? What is the significance of taxation? What are the tax effects at the micro level? How important is the ratio between direct taxation and indirect taxation? What are the principles of taxation? How are taxes determined? What are the rights and obligations of taxpayers? How taxation can become a stimulating factor? Through this article we will try to emphasize the necessity of studying taxation, in order to be a real partnership between the taxpayer and the state, with appropriate action. Without claiming an exhaustive approach we believe that the aspects presented can be points of reflection for each individual, so that it to be open at any time to study taxation, realizing the importance of skills and abilities that can be acquired.

  13. Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation

    OpenAIRE

    Marius HERBEI; Sorin DUDAS; Aura COSTEA

    2010-01-01

    There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of subsidiaries or branches abroad, of the foreign investments of capital and of the external loans, of the development of economic and financial affai...

  14. Informal Taxation*

    Science.gov (United States)

    Olken, Benjamin A.; Singhal, Monica

    2011-01-01

    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. PMID:22199993

  15. Towards higher transparency and efficiency in energy taxation. Energy taxation and environmental policy in a small open economy

    International Nuclear Information System (INIS)

    Normann, Goeran

    2002-01-01

    The accrual of energy taxation has led to a complex structure of taxes and charges that are characterized by instability and low efficiency. Other reasons for analyzing the system is the pressure from our contractual responsibilities within the European Union and the raised ambitions in the environmental policy. The report leads to the conclusion that it would be motivated to separate fiscal energy taxation from measures to internalize environmental costs that the market does not register. This separation would make it possible to create a more transparent and rational energy taxation. The fiscal energy taxation ought to be a broad, value-based tax, equal for all energy sources. Value-based means, besides the energy content in kWh, also properties such as conversion and distribution costs. Two alternatives are suggested for the fiscal energy taxation: A separate consumption tax on energy. Such a tax would amount to 48% to produce the same income as the fiscal elements of today's energy taxes. Another alternative would be to include the fiscal energy tax in the value added tax. This would raise the standard VAT level to 30%, if the lower VAT levels are kept unchanged. With this model, consumption of energy would be treated as any other consumption. The environmental policy measures against greenhouse gases should be delt with through a system with international trade with emission quotas for such gases. Measures against other external effects from energy use are not suggested in this report, except for the opinion that economic incentives are preferable to regulations. The initial allocation of quotas ought to be done through an auction, since this method would give lower national costs than the alternatives. The system should cover all greenhouse gases and (almost) all sources which indicates that an upstream solution would be best with low administrative costs. A safety vent should be considered, so that extreme costs for CO 2 -emissions are avoided, if e.g. the

  16. Regulatory taxation of large energy users reconsidered

    International Nuclear Information System (INIS)

    Mannaerts, H.

    2002-01-01

    Energy policy in the Netherlands with respect to the basic industries has been restrained. National energy taxation is considered to be unsuitable for large energy users because of its international reallocation effects. However, alternative measures such as energy restrictions and marginal taxation induce low average and high marginal energy costs and consequently generate small displacement effects, together with large energy savings. A system of tradable permits not only has the advantage of low average and high marginal costs, but also keeps one firm from investing in relatively expensive energy-saving options while other firms refrain from exploiting their relatively cheap saving options

  17. The Impact of Fiscal Competition about International Double Taxation in a Nash Equilibrium Point of View

    OpenAIRE

    Trandafir Adina

    2010-01-01

    This paper examines international tax rules, with respect to both corporate income tax rates and tax rules for double taxation. This article assumes that governments set non-discriminatory tax rates on domesticand foreign-sourced corporate income and can choose no tax allowance as the tax rule. Consequently, the Nash equilibrium outcomes contradict the intuition underlying previous studies: no tax allowance is chosen as the tax rule where world economic welfare can be maximized. The purpose o...

  18. International energy annual 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    The International Energy Annual presents an overview of key international energy trends for production, consumption, imports, and exports of primary energy commodities in over 220 countries, dependencies, and areas of special sovereignty. Also included are population and gross domestic product data, as well as prices for crude oil and petroleum products in selected countries. Renewable energy reported in the International Energy Annual includes hydroelectric power, geothermal, solar, and wind electric power, biofuels energy for the US, and biofuels electric power for Brazil. New in the 1996 edition are estimates of carbon dioxide emissions from the consumption of petroleum and coal, and the consumption and flaring of natural gas. 72 tabs.

  19. Taxation of the energy industries

    International Nuclear Information System (INIS)

    Armstrong, G.

    1995-01-01

    Taxation of the energy industries is an issue of major importance for each energy sector. This has always been the situation for the primary fossil fuel sectors but, with corporatization and privatization, is now also an issue for the electricity supply industry. This article examines the most significant forms of taxation affecting the major industry sectors, namely secondary taxation, corporate taxation and, as a consequence of the corporatization and privatization of the electricity supply industry, surrogate taxation as it affects that industry. While essentially considering secondary taxation, the paper also reviews corporate and surrogate taxes. Tax exemptions for various energy sector activities such as mining operations, exploration and rehabilitation related activities are outlined. It is considered that there is insufficient evidence of the influence of taxation and other factors on electricity pricing. 2 tabs

  20. Taxing the cloud: introducing a new taxation system on data collection?

    Directory of Open Access Journals (Sweden)

    Primavera De Filippi

    2013-05-01

    Full Text Available Cloud computing services are increasingly hosted on international servers and distributed amongst multiple data centres. Given their global scope, it is often easier for large multinational corporations to effectively circumvent old taxation schemes designed around the concept of territorial jurisdiction and geographical settings. In view of obtaining tax revenues from these online operators whose business is partially carried out in France, the French government recently issued a report emphasising the need for new taxation rules that would better comply with the way value is generated in the digital economy: at the international level, it is suggested that taxation should be calculated according to the place of interaction with end-users; at the national level, the report suggests to introduce a transitory tax on data collection in order to promote innovation and encourage good online practices.

  1. Inheritance Taxation in Sweden, 1885-2004: The Role of Ideology, Family Firms and Tax Avoidance

    OpenAIRE

    Henrekson, Magnus; Waldenström, Daniel

    2014-01-01

    This paper studies the evolution of Swedish inheritance taxation since the late nineteenth century to its abolition in 2004. Our contribution is twofold. First, we compute the annual effective inheritance tax rates for different sizes of bequests, if the inherited assets were family firm equity or not, accounting for all relevant exemptions, deductions and valuation discounts. Second, we attempt to explain changes in inheritance taxation over time. Ideology appears to be the main driver of th...

  2. Taxation of library publications

    Directory of Open Access Journals (Sweden)

    Robert Razboršek

    2005-01-01

    Full Text Available The aim of this article is to stimulate the unified practice of the settlement of value added tax. This article draws from international and domestic law sources, which are fundamental for the taxation in Slovenia. As a rule, library publications are taxed with a 20% rate of value added tax, for imports into the European Union as well as within the European Union. The exception are printed publications which are, in the European Union, taxed with the lower, 8,5% rate and are tax exempt for imports from non-member countries of the European Union. The interlibrary loan is still entirely tax exempt,regulated as in the rest of Europe and abroad. If the purchases are made from other European Union countries or from countries outside the EU, from the perspective of the nacional economy, the so called self-taxation in the country receiving library publications is strongly supported.

  3. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest...... that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation...

  4. The theory of optimal taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    2007-01-01

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest...... that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation...

  5. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section...

  6. Energy taxation

    International Nuclear Information System (INIS)

    2001-06-01

    This study presents the energy taxation, as an energy policy tool, applied to the fossil fuels and to the electric power. Taxes, tax revenue and taxation in function of the energy content or the carbon content are discussed. Many tables and statistical data illustrate this analysis and allow the comparison with other countries in Europe. (A.L.B.)

  7. Taxation categories for long-term care insurance premiums and mortality among elderly Japanese: a cohort study.

    Science.gov (United States)

    Fujino, Yoshihisa; Tanaka, Ryuichi; Kubo, Tatsuhiko; Matsuda, Shinya

    2013-01-01

    This cohort study examined the association between taxation categories of long-term care insurance premiums and survival among elderly Japanese. A total of 3000 participants aged 60 years or older were randomly recruited in Y City, Japan in 2002, of whom 2964 provided complete information for analysis. Information on income level, mobility status, medical status, and vital status of each participant was collected annually from 2002 to 2006. Follow-up surveys on survival were conducted until August 2007. Hazard ratios (HRs) were estimated by a Cox model, using taxation categories at baseline. In these analyses, age-adjusted and age- and mobility-adjusted models were used. A significantly higher mortality risk was seen only in the lowest taxation category among men: as compared with men in the second highest taxation category, the HR in the lowest category was 2.53 (95% CI, 1.26-5.08, P = 0.009). This significant association between taxation category and mortality was lost after adjustment for mobility. There was no other difference in mortality among taxation categories in men or women. The present findings only partly supported our hypothesis that taxation category is a good indicator of socioeconomic status in examining health inequalities among elderly Japanese.

  8. AN ACUTE QUEENING MOVE FOR CHINA'S TAXATION LEGAL REFORM: ISSUES AND PROPOSALS

    Institute of Scientific and Technical Information of China (English)

    HU Tianlong

    2016-01-01

    China's fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources,such as the social benefit network,real estate industry avidity,internationalizing currencies,fostering a philanthropic culture,and growing as a leader in the world market.These undertakings all demand a modern,handy fiscal and taxation law system.On the other hand,after two decades of implementation of the 1994 tax sharing system,the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands,in addition to the troublesome taxpayers' protection,tax judicature reform,and worsening environmental irregularities.Admittedly,China's fiscal and taxation law reform faces new challenges and incentives.Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player.Such international tax policy orientations create another layer of incentives and necessity for China to fme-tune its domestic fiscal and taxation legal framework,ranging from promotion of free trade zones,global sourcing practice and supply chain management,renegotiation of outdated tax treaty articles,more active participation in consequential overseas investments,to WTO Protocol compliance review,and international tax dispute resolution.Therefore,this article argues that,no matter the extent to which feasible,plausible or pragmatic proposals are presented,a top level architecting and a serious pursuit to upgrade citizens' livelihood must be prioritized in earnest.

  9. Why Green Taxation

    DEFF Research Database (Denmark)

    Hjøllund, Lene; Svendsen, Gert Tinggaard

    2001-01-01

    According to economists solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO2 taxation in OECD, for example, is highly differentiated...... and much in favour of industry. In fact, CO2 tax rates for industry are, on average, six times lower than those for households. We argue that the reason for this tax differentiation is that industry, in contrast to households, has a strong capability to lobby. Therefore, green taxation is effectively...... blocked and the desired environmental results are not being achieved. Why then is green taxation persistently applied in relation to industry? We argue that strong fiscal incentives drive this policy choice at the expense of environmental concerns because it allows environmental bureaucracies to budget-maximize....

  10. Corporate taxation in Iceland and the international challenge

    Directory of Open Access Journals (Sweden)

    Agnarsdóttir Fjóla

    2014-11-01

    Full Text Available This article aims to describe the development in the field of corporate tax law in Iceland, from both legal and economic point of view, with a focus on measures taken to protect the tax base and in order to try to make Iceland an attractive place for investment and establishment companies. First, there will be a brief general description of the development of the corporate tax rate in Iceland since 2004 and an overview of new taxes that have been introduced for companies over the past ten years. Second, there will be an analysis of how the Icelandic legal framework provides for incentives for investment and establishment of companies in Iceland. Third, this discussion is to be followed by a section on the steps Iceland has taken in order to combat tax avoidance. Fourth, there is a general description of the economic development for the corporate taxation in Iceland since 1990 and fifth, there is brief discussion of the development of revenues from the corporate tax. Sixth, a short overview of the real investment in the Icelandic economy is given, and finally, the main conclusions of this article will be summed up with a short discussion on the main challenges Iceland is currently facing in the field of corporate taxation in today’s globalised economy.

  11. Taxation of Derivatives

    DEFF Research Database (Denmark)

    Dyppel, Katja Joo

    2013-01-01

    The main objective for this thesis is to analyse and systematise the Danish legislation on taxation of derivatives. According to financial terminology, a derivative is a financial instrument. Its value is derived from changes in the value of one or more underlying assets.The most common derivatives...... in the Danish tax legislation. However, contracts known as forwards (terminskontrakter) and options (aftaler om køberetter og salgsretter) are generally included in the term financials contracts covered by the Danish Act on Taxation of Gains and Losses on Claims and Debt. The main part of the analysis deals...... with the scope of sections 29-33 of the Danish Act on Taxation of Gains and Losses on Claims and Debt and the tax consequences for the covered financial contracts. In the analysis of taxation of derivatives, the fundamental issues of qualification and tax treatment of the instruments are dealt with....

  12. 26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or...

  13. Why Green Taxation

    DEFF Research Database (Denmark)

    Hjøllund, Lene; Svendsen, Gert Tinggaard

    2001-01-01

    According to economists solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO2 taxation in OECD, for example, is highly differentiated...

  14. 26 CFR 1.897-1 - Taxation of foreign investment in United States real property interests, definition of terms.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign investment in United States... Provisions § 1.897-1 Taxation of foreign investment in United States real property interests, definition of... respect to the taxation of foreign investments in U.S. real property interests and related matters. This...

  15. Treaties to avoid international double income taxation and their relation with investments involving Brazil

    OpenAIRE

    Jônatas de Pessoa Alburquerque Martins; Jackeline Lucas Souza

    2014-01-01

    To fight against fiscal evasion and facilitate the investment flow, the countries close agreements to go against double income taxation. This study aims to investigate the impact of the treaties to avoid double income taxation on the direct foreign investment relations of Brazil. The analysis included 162 countries and jurisdictions with which investments transactions were closed that originated or were received in Brazil, between 2005 and 2011. The panel data analysis technique was applied t...

  16. Reasons for energy taxation

    International Nuclear Information System (INIS)

    Bye, T.

    1991-01-01

    The role of energy taxation as an instrument for a realistic pricing of energy, taking optimal consumption of resources and other external influences into consideration, must also be thought of in relation to the role these taxes have as part of the state's income. The paper discusses the connection between energy taxes, the public revenue they give and the eventual allocation losses that will arise as a result of taxation or lack of taxation. (AB)

  17. Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital

    OpenAIRE

    Wiberg, Caroline

    2009-01-01

    Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. The question then arises whether this failure to eliminate juridical double taxation is restricting the free movement of capital. The ECJ‟s case law regarding inheritance taxes are very varying. In its initial case law, the ...

  18. Studying Alcohol Pricing and Taxation Policies in India | IDRC ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    The research team will study trends in alcohol taxation and pricing policies across 10 ... Sample Survey Office of India and the 10 state excise tax departments. ... International Water Resources Association, in close collaboration with IDRC, ...

  19. Taxation of unmined minerals

    International Nuclear Information System (INIS)

    Bremberg, B.P.

    1989-01-01

    This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineral Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988

  20. 12 CFR 810.5 - Taxation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Taxation. 810.5 Section 810.5 Banks and Banking FEDERAL FINANCING BANK FEDERAL FINANCING BANK BILLS § 810.5 Taxation. All FFB bills shall be subject to Federal taxation to the same extent as obligations of private corporations are taxed. ...

  1. An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model

    Science.gov (United States)

    Çağdaş, V.; Kara, A.; van Oosterom, P.; Lemmen, C.; Işıkdağ, Ü.; Kathmann, R.; Stubkjær, E.

    2016-10-01

    A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM - Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module is designed to facilitate all stages of immovable property taxation, namely the identification of properties and taxpayers, assessment of properties through single or mass appraisal procedures, automatic generation of sales statistics, and the management of tax collection, dealing with arrears and appeals. It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies.

  2. 31 CFR 316.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 316.9 Section 316.9 Money... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  3. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that...

  4. 31 CFR 342.6 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  5. 31 CFR 340.3 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

  6. 31 CFR 345.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

  7. 31 CFR 343.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any...

  8. 31 CFR 309.4 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 309.4 Section 309.4 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on the...

  9. Administrative court control in taxation matters

    OpenAIRE

    Nataša Zunić Kovačević

    2016-01-01

    Starting with the current organisation of administrative court control in taxation matters, this paper, after a brief overview of the normative legal framework of control in such matters, provides an analysis of certain indicators of administrative and administrative court control implementation in taxation matters. The experience of the application of administrative control in taxation matters and an analysis of accessible indicators of recent administrative court control in taxation matters...

  10. International energy annual 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-04-01

    The International Energy Annual presents an overview of key international energy trends for production, consumption, imports, and exports of primary energy commodities in over 220 countries, dependencies, and areas of special sovereignty. Also included are population and gross domestic product data, as well as prices for crude oil and petroleum products in selected countries. Renewable energy reported in the International Energy Annual includes hydroelectric power and geothermal, solar, and wind electric power. Also included are biomass electric power for Brazil and the US, and biomass, geothermal, and solar energy produced in the US and not used for electricity generation. This report is published to keep the public and other interested parties fully informed of primary energy supplies on a global basis. The data presented have been largely derived from published sources. The data have been converted to units of measurement and thermal values (Appendices E and F) familiar to the American public. 93 tabs.

  11. Indirect taxation in an integrated Europe

    DEFF Research Database (Denmark)

    Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch

    1995-01-01

    The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions distort commodity trade in the Community because cross-border purchases by final consumers can only be taxed in the origin country......-based consumption tax. Finally, the paper addresses the administrative and political implications of a switch to the origin principle in the European Community...

  12. Influence in the car taxation system. Henkiloeautojen vermuutosten vaikutukset

    Energy Technology Data Exchange (ETDEWEB)

    Alppivuori, K; Kallberg, H; Pekki, M

    1986-06-01

    In Finland the car prices are exeptionally high due to car taxes included in the new car prices. The gasoline price, which is at international leve, includes also taxes. The aim of this study was to calculate the effects of reducing the car taxes and correspondingly rising fuel taxes so that the state income car taxation does not change. The study was performed in two stages: an interview and a simulation study. The interview was aimed at the general public (postal poll) and at experts in car trade (personal interview). The aim was to reveal the parameters in the economic models explaining the behaviour of the public in car purchasing and car use. The simulation study was performed to calculate quantitative changes in, e.g. car park, traffic volumes and energy consumption caused by supposed changes in the taxation. One of the main results was that unchanged taxation is leading to rapidly increasing traffic volumes and total taxes for car use.

  13. The future of personal wealth and inheritance taxation in Norway

    OpenAIRE

    Pekala, Maciek

    2013-01-01

    Many countries have recently abandoned or experienced significant reduction in tax rates and revenues from personal wealth and inheritance taxation. Today, Norway remains one of the few countries that still tax annual wealth and intergenerational wealth transfers. Both taxes however face a substantial opposition and their future remains uncertain. In this paper, a dynamic microsimulation model MOSART developed by Statistics Norway is used to project and discuss future revenues and distributio...

  14. Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues.

    Science.gov (United States)

    Doran, Christopher M; Byrnes, Joshua M; Cobiac, Linda J; Vandenberg, Brian; Vos, Theo

    2013-11-04

    To examine health and economic implications of modifying taxation of alcohol in Australia. Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Alcohol consumption, taxation revenue, disability-adjusted life-years (DALYs) averted and health care costs averted. In 2010, the Australian Government collected close to $8.6 billion from alcohol taxation. All four of the proposed variations to current rates of alcohol excise were shown to save money and more effectively reduce alcohol-related harm compared with the 2010 base case. Abolishing the WET and replacing it with a volumetric tax on wine would increase taxation revenue by $1.3 billion per year, reduce alcohol consumption by 1.3%, save $820 million in health care costs and avert 59 000 DALYs. The alternative scenarios would lead to even higher taxation receipts and greater reductions in alcohol use and harm. Our research findings suggest that any of the proposed variations to current rates of alcohol excise would be a cost-effective health care intervention; they thus reinforce the evidence that taxation is a cost-effective strategy. Of all the scenarios, perhaps the most politically feasible policy option at this point in time is to abolish the WET and replace it with a volumetric tax on wine. This analysis supports the recommendation of the National Preventative Health Taskforce and the Henry Review towards taxing alcohol according to alcohol content.

  15. Corporate Taxation and Multinational Activity

    OpenAIRE

    Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner

    2009-01-01

    This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation allowances. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption, and deduction)...

  16. The economic consequences of carbon taxation in Australia

    Energy Technology Data Exchange (ETDEWEB)

    Common, M. [Australian National Univ., Canberra, ACT (Australia). Centre for Resource and Environmental Studies; Hamilton, C. [Australia Institute, Deakin, ACT (Australia)

    1996-12-31

    Global warming is an international problem. Multilateral actions agreed to under international treaties would be the most effective means of limiting global carbon dioxide emissions. Each country, however, would have some discretion in deciding how best to meet its obligations. In this paper, a potentially important `unilateral` action on the part of Australia, a carbon tax, is examined. When combined with a package of other measures, it may be argued that carbon taxation might be a beneficial policy measure even though actions by Australia would have only a small impact on global emissions. While the arguments may be developed in the Australian context they are relevant to industrial countries more generally. After considering Australia`s current situation with respect the emissions and international greenhouse obligations, the advantages and disadvantages of a carbon tax are reviewed. Based on some modelling work on the effects of introducing a carbon tax in Australia, including projections of impacts on carbon emissions, economic growth and employment, it is concluded that, with appropriate use of carbon tax revenues, there is a prima facie case for the unilateral introduction of carbon taxation in Australia. (author). 7 tabs., refs.

  17. The taxation of diesel cars in Belgium – revisited

    International Nuclear Information System (INIS)

    Mayeres, Inge; Proost, Stef

    2013-01-01

    This paper compares the current taxation of diesel and gasoline cars in Belgium with the guidelines for optimal taxation. We find that diesel cars are still taxed much less than gasoline cars, resulting in a dominant market share for diesel cars in the car stock. If the fuel tax is the main instrument to control for externalities and generate revenues, the diesel excise should be much higher than the excise on gasoline for two reasons: diesel is more polluting than gasoline and more importantly, through the better fuel efficiency, diesel cars contribute less fiscal revenues per mile. - Highlights: ► With a correct tax system the diesel excise should be higher than that on gasoline. ► When this is difficult, the fixed annual charge should be higher for diesel cars. ► The current tax structure for gasoline and diesel cars in Belgium is suboptimal. ► It implies that CO 2 emissions are reduced, but in a very cost-inefficient way

  18. Taxation of Tobacco Products in West Africa | CRDI - Centre de ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    22 déc. 2011 ... Taxation of Tobacco Products in West Africa. In December 2007, Research for International Tobacco Control (RITC) undertook an ... Dans ce bulletin du BRAS: Faites connaissance avec Kathryn Touré, la nouvelle directrice ...

  19. Energy taxation in Finland

    International Nuclear Information System (INIS)

    Valtonen, M.

    1991-01-01

    Energy taxation in Finland is described in addition to plans for reforms in this respect. It is stated that taxation on energy has primarily a fiscal motive, and it can also be used as a means of steering of energy and environmental policy. Numerical data illustrate the text. (AB)

  20. Transfer Pricing And Taxation Implications Disclosure In Segmental Reporting: Malaysian Evidence

    OpenAIRE

    Mohammad Talha; Syed Shah Alam; Abdullah Sallehhuddin

    2011-01-01

    Transfer pricing has emerged as common practice among highly diversified companies. Company goes for either domestic transfer pricing or international transfer pricing for several distinctive reasons. While domestic transfer pricing aims for enhancing divisional autonomy and divisions managers, international transfer pricing expects for less taxes, tariff, duties and excises. Therefore, international transfer pricing has significant taxation implication. With expansion of transfer pricing, fi...

  1. Taxation and the American Indian

    Science.gov (United States)

    Brunt, David

    1973-01-01

    The article explores American Indian tribal rights to tax exemptions and self-imposed taxation; general recommendations on possible tribal tax alternatives; and evaluation of the probable economic effect of taxation. (FF)

  2. Taxation on environmental pollution and energy consumption 1995

    International Nuclear Information System (INIS)

    Anon.

    1996-01-01

    The document gives statistics on taxation of pollution caused to the environment and on energy consumption in Denmark. These forms of taxation are rapidly increasing in Denmark as a consequence of the country's environmental policy. In 1995 the total state revenue from these sources was 23.5 billion Danish kroner which comprises 7.1% (compared to 6.5% for 1994) of the total revenue from all forms of taxation. Revenues in 1995 are 8.2 billion Danish kroner higher than in 1986. The State's revenue from taxation of energy consumption was 18.4 billion Danish kroner, which is 78% of revenues from taxation on both environmental pollution and on energy consumption. Revenues from taxation on pollution of the environment was 5.2 billion Danish kroner. The contribution of the taxation of environmental pollution has increased from 2% in 1986 to 22% in 1995 of the total revenue from taxation of both environmental pollution and energy consumption. Statistics include revenues from taxation on petrol, electric power, the use of gas and diesel oil and fuel oils, on kerosone and tar fuels for heating, on autogas and bottled gas, and on pit coal and lignite. Details are given on taxation revenues from the taxation of the different forms of environmental pollution such as carbon dioxide and rubbish etc. and on the taxation on carbon dioxide emission from the use of energy products such as electricity and various fuels. Information is given on grants given to projects for reducing the emission of carbon dioxide from 1993-1996 and on the phasing of taxation on environmental pollution in accordance with the Danish tax reforms. (AB)

  3. Progressive taxation, income inequality, and happiness.

    Science.gov (United States)

    Oishi, Shigehiro; Kushlev, Kostadin; Schimmack, Ulrich

    2018-01-01

    Income inequality has become one of the more widely debated social issues today. The current article explores the role of progressive taxation in income inequality and happiness. Using historical data in the United States from 1962 to 2014, we found that income inequality was substantially smaller in years when the income tax was more progressive (i.e., a higher tax rate for higher income brackets), even when controlling for variables like stock market performance and unemployment rate. Time lag analyses further showed that higher progressive taxation predicted increasingly lower income inequality up to 5 years later. Data from the General Social Survey (1972-2014; N = 59,599) with U.S. residents (hereafter referred to as "Americans") showed that during years with higher progressive taxation rates, less wealthy Americans-those in the lowest 40% of the income distribution-tended to be happier, whereas the richest 20% were not significantly less happy. Mediational analyses confirmed that the association of progressive taxation with the happiness of less wealthy Americans can be explained by lower income inequality in years with higher progressive taxation. A separate sample of Americans polled online (N = 373) correctly predicted the positive association between progressive taxation and the happiness of poorer Americans but incorrectly expected a strong negative association between progressive taxation and the happiness of richer Americans. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  4. Double taxation conventions, structure and evolution of the american tax system

    Directory of Open Access Journals (Sweden)

    Dumiter Florin

    2016-06-01

    Full Text Available This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

  5. Taxation and Sustainability

    OpenAIRE

    Common, Mick S.

    1992-01-01

    Clearly, the question which is the workshop title permits of no single simple answer. This paper addresses it in the particular context of taxation. The argument is that in this context the sustainability debate seems to have had rather little effect on economists' thinking and policy advice. While it is true that taxation is looked upon more favourably than some alternative instruments for environmental policy implementation, there does not appear to have been much in the way of thinking abo...

  6. Taxation, Risk-Taking, and Household Portfolio Behavior

    OpenAIRE

    James M. Poterba

    2001-01-01

    This paper summarizes the current state of research on how taxation affects household decisions with respect to portfolio structure and asset trading. It discusses long-standing issues, such as the impact of differential taxation of income flows from stocks and bonds on the incentives for households to invest in these assets, and the effect of capital gains taxation on asset sales. It also addresses a range of emerging issues, such as the impact of taxation on the behavior of mutual funds and...

  7. Differentiated taxation - a requirement of fiscal equity

    OpenAIRE

    Ionut-Catalin CROITORU; Coralia Emilia POPA

    2012-01-01

    Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax syste...

  8. Optimal taxation of married couples with household production

    DEFF Research Database (Denmark)

    Kreiner, Claus Thustrup; Kleven, Henrik Jacobsen

    2007-01-01

    of commodity taxes, efficient taxation requires joint taxation of the family. In the presence of restricted commodity taxation, the income tax should compensate for the erroneous commodity taxes. In this case, individual taxation is typically optimal, but not necessarily with a higher rate on primary earners......The literature suggests that the concern for economic efficiency calls for individual-based taxation of married couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of household production. In the absence of restrictions on the use...

  9. Taxation of Insolvent Companies: Empirical Evidence in Portugal

    Directory of Open Access Journals (Sweden)

    Ana Cristina dos Santos Arromba Dinis

    2016-04-01

    Full Text Available This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC. For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA, the tax and customs authority (TA, and court magistrates (CM, in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal.

  10. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  11. Income Tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  12. Capital mobility, tax competition, and lobbying for redistributive capital taxation

    OpenAIRE

    Lorz, Jens Oliver

    1996-01-01

    This paper analyzes the impact of international capital mobility on redistributive capital taxation and on lobbying activities by interest groups. It employs a model where different capital endowments lead to a conflict between households concerning their most preferred capital tax rate. Three main results are derived: First, redistributive source based capital taxes or subsidies decline as international tax competition intensifies. Second, lobbying activities of certain interest groups may e...

  13. Towards a coherent European approach for taxation of combustible waste.

    Science.gov (United States)

    Dubois, Maarten

    2013-08-01

    Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO(x) emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects. Copyright © 2013 Elsevier Ltd. All rights reserved.

  14. TAXATION SYSTEM AT INTRA PRODUCTION LEVEL

    Directory of Open Access Journals (Sweden)

    L. I. Podderegina

    2006-01-01

    Full Text Available The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income taxation system for natural persons; tax payment in case of wage computation; exclusion of tax payments and assignments fi-om production cost value which are not connected with the production process; tax computation for real property; evaluation of enterprise taxation level.The paper shows the possible cases concerning formation of tax payments and assignments of an enterprise and its structural sub-divisions.Taxation system is shown at the level of enterprise structural sub-divisions (shop, department, at the level of shop structural sub-divisions (section, team, for works to be executed by an individual person of the production process (operation, product, works, services. This system promotes to efficient functioning of intra-production economical relations.The paper provides possible variants of formation of taxation payments and assignments for an enterprise and its structural sub-divisions.

  15. Optimal Taxation in a Limited Commitment Economy

    OpenAIRE

    Yena Park

    2012-01-01

    This article studies optimal Ramsey taxation when risk sharing in private insurance markets is imperfect due to limited enforcement. In a limited commitment economy, there are externalities associated with capital and labour because individuals do not take into account that their labour and saving decisions affect aggregate labour and capital supply and wages, and thus the value of autarky. Therefore, a Ramsey government has an additional goal, which is to internalize these externalities of l...

  16. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident alien...

  17. Source Taxation of Technological Services in Finnish Tax Treaties

    OpenAIRE

    Kiviranta, Tuomas

    2016-01-01

    In this study, I analyze the various means of source taxation of technological and other services permitted by Finnish double taxation conventions and the future of source taxation of technological and other services. I attempt to shed light on the various means of source taxation of technological services permitted by Finnish tax treaties and by tax treaties also more generally. I analyze 1) the taxation of technological services in the source country as the profits of a permanent establishm...

  18. Taxation, innovation, and entrepreneurship

    OpenAIRE

    Gersbach, Hans; Schetter, Ulrich; Schneider, Maik T.

    2014-01-01

    We explore optimal and politically feasible growth policies in the form of basic research investments and taxation. Basic research is a public good that benefits innovating entrepreneurs, but its provision and financing also affect the entire economy -- in particular, occupational choices of potential entrepreneurs, wages, dividends, and aggregate output. We show that the impact of basic research on the general economy rationalizes a taxation pecking order to finance basic research. More spec...

  19. Optimal Energy Taxation for Environment and Efficiency

    Energy Technology Data Exchange (ETDEWEB)

    Pak, Y.D. [Korea Energy Economics Institute, Euiwang (Korea)

    2001-11-01

    Main purpose of this research is to investigate about how to use energy tax system to reconcile environmental protection and economic growth, and promote sustainable development with the emphasis of double dividend hypothesis. As preliminary work to attain this target, in this limited study I will investigate the specific conditions under which double dividend hypothesis can be valid, and set up the model for optimal energy taxation. The model will be used in the simulation process in the next project. As the beginning part in this research, I provide a brief review about energy taxation policies in Sweden, Netherlands, and the United States. From this review it can be asserted that European countries are more aggressive in the application of environmental taxes like energy taxes for a cleaner environment than the United States. In next part I examined the rationale for optimal environmental taxation in the first-best and the second-best setting. Then I investigated energy taxation how it can provoke various distortions in markets and be connected to the marginal environmental damages and environmental taxation. In the next chapter, I examined the environmentally motivated taxation in the point of optimal commodity taxation view. Also I identified the impacts of environmental taxation in various circumstances intensively to find out when the environment tax can yield double dividend after taking into account of even tax-interaction effects. Then it can be found that even though in general the environmental tax exacerbates the distortion in the market rather than alleviates, it can also improve the welfare and the employment under several specific circumstances which are classified as various inefficiencies in the existing tax system. (author). 30 refs.

  20. DOUBLE TAXATION CONVENTIONS AND THEIR IMPLEMENTATION IN ROMANIA

    OpenAIRE

    Mihail ANTONESCU; Ligia ANTONESCU

    2011-01-01

    The need to conclude bilateral agreements on avoidance of double taxation is determined by the fact that national tax regulations differ from state to state. In the same time unilateral tax measures adopted by national law to avoid double taxation don’t correspond to tax legislation of all countries with which Romania has economic relations. To avoid double taxation, our country uses both the national rules and conventions for the avoidance of double taxation concluded with partner countrie...

  1. Optimal Taxation, Inequality and Top Incomes

    OpenAIRE

    Andrienko, Yuri; Apps, Patricia; Rees, Ray

    2014-01-01

    In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with a more differen...

  2. CHOOSING BETWEEN DIRECT TAXATION OR INDIRECT TAXATION AS PRIME FISCAL TOOL WITHIN ROMANIA’S ECONOMY OF TODAY

    Directory of Open Access Journals (Sweden)

    Antoniu PREDESCU

    2014-02-01

    Full Text Available This paper focuses on a central issue of fiscal policy applied anywhere in the world of market economies: the problem to determine which type of taxation, direct taxation or indirect taxation, is better suited to assure maximum efficiency for fiscal policy applied in Romania. Mathematics proves to be a very useful tool in this case too, given it is applied through a sound economic and logical reasoning, with important results. In other words, it is applied in order for this paper not only to state which type of taxation must be used preponderantly in Romania, especially today, in times of continuous economic and financial crisis, but, especially, to compute how to use it, in long term, not in the least to alleviate effects of economic crisis, and, why not, curb economic crisis itself.

  3. Consumption Taxation in a Digital World : A Primer

    NARCIS (Netherlands)

    Ligthart, J.E.

    2004-01-01

    The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based taxation-is presently the norm for goods taxation is

  4. MODERN TAXATION SYSTEM FORMATION IN RUSSIAN FEDERATION

    Directory of Open Access Journals (Sweden)

    Viktoria Aleksandrovna Tsokova

    2013-11-01

    Full Text Available The Russian taxation system was formed in the beginning of 90-s and experienced the evolution and sometimes revolution transformations. The state taxation system was created on the basis of the foreign countries’ experience nowever the research testifies the trends of the progressive development of the Russian taxation system elements including the national peculiarities.DOI: http://dx.doi.org/10.12731/2218-7405-2013-7-63

  5. Green throughput taxation

    International Nuclear Information System (INIS)

    Bruvoll, A.; Ibenholt, K.

    1998-01-01

    According to optimal taxation theory, raw materials should be taxed to capture the embedded scarcity rent in their value. To reduce both natural resource use and the corresponding emissions, or the throughput in the economic system, the best policy may be a tax on material inputs. As a first approach to throughput taxation, this paper considers a tax on intermediates in the framework of a dynamic computable general equilibrium model with environmental feedbacks. To balance the budget, payroll taxes are reduced. As a result, welfare indicators as material consumption and leisure time consumption are reduced, while on the other hand all the environmental indicators improve. 27 refs

  6. The global context for public health nutrition taxation.

    Science.gov (United States)

    Thow, Anne Marie; Heywood, Peter; Leeder, Stephen; Burns, Lee

    2011-01-01

    To assess critically the scope for public health nutrition taxation within the framework of the global tax reform agenda. Review of the tax policy literature for global policy priorities relevant to public health nutrition taxation; critical analysis of proposals for public health nutrition taxation judged against the global agenda for tax reform. The global tax reform agenda shapes decisions of tax policy makers in all countries. By understanding this agenda, public health nutritionists can make feasible taxation proposals and thus improve the development, uptake and implementation of recommendations for nutrition-related taxation. The priorities of the global tax reform agenda relevant to public health nutrition taxation are streamlining of taxes, adoption of value-added tax (VAT), minimisation of excise taxes (except to correct for externalities) and removal of import taxes in line with trade liberalisation policies. Proposals consistent with the global tax reform agenda have included excise taxes, extension of VAT to currently exempted (unhealthy) foods and tariff reductions for healthy foods. Proposals for public health nutrition taxation should (i) use existing types and rates of taxes where possible, (ii) use excise taxes that specifically address externalities, (iii) avoid differential VAT on foods and (iv) use import taxes in ways that comply with trade liberalisation priorities.

  7. Capital gains taxation under different tax regimes

    OpenAIRE

    Sureth, Caren; Langeleh, Dirk

    2005-01-01

    This paper investigates the influence of different systems of current income and capital gains taxation on investor's decision to either carry out an investment in corporate shares or to invest funds alternatively on the capital market. Three basic tax systems are analyzed, a classical corporate tax system with double taxation of profits on corporate and personal level, a shareholder relief system, that reduces double taxation completely. It can be shown that general analytical solutions for ...

  8. 7 CFR 400.710 - Preemption and premium taxation.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. ...

  9. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

  10. Colonial Taxation, Corruption and Resistance in Igbominaland ...

    African Journals Online (AJOL)

    Colonial Taxation, Corruption and Resistance in Igbominaland. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING AJOL · RESOURCES ... While taxation definitely stimulated economic activities in Igbominaland at ...

  11. Corporate income taxation uncertainty and foreign direct investment

    OpenAIRE

    Zagler, Martin; Zanzottera, Cristiana

    2012-01-01

    This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negati...

  12. The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation

    OpenAIRE

    Rixen, Thomas; Rohlfing, Ingo

    2005-01-01

    Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in international double tax avoidance and multilateralism in the trade regime poses an empirical puzzle. In this paper we develop an answer to this puzzle. Differentiating between different stages of international cooperation, we first describe ...

  13. CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION

    OpenAIRE

    ALICE CRISTINA MARIA ZDANOVSCHI

    2012-01-01

    In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple international taxation of income and assets, following the vocation of several legal systems, which contain legislative differences and can generate tax obstacles, such as, the laws of the country of origin of the revenue and the legislation o...

  14. AN INITIAL DESIGN OF ISO 19152:2012 LADM BASED VALUATION AND TAXATION DATA MODEL

    DEFF Research Database (Denmark)

    Cagdas, Volkan; Kara, A.; van Oosterom, P.

    2016-01-01

    standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation...... databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM – Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module....... It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies....

  15. Capital Taxation Tendencies in Ukraine and in the World

    OpenAIRE

    Danilov Оleksandr D.; Denysenko Denys Ye.

    2014-01-01

    The goal of the article is analysis of the world and domestic tendencies of capital taxation and justification of directions of improvement of capital taxation in Ukraine. The study was carried out with division of taxation of human and material capital. Taxation of human capital in Ukraine is moderate, compared to OECD countries, however, its main load lies on employers, unlike in OECD countries, where it is distributed proportionally between employers and employees. Taking into account a hi...

  16. 78 FR 79652 - Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds

    Science.gov (United States)

    2013-12-31

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-113350-13] RIN 1545-BL56 Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws a...

  17. Taxation of Wage Incomes in Terms of Tax Justice in Turkey

    Directory of Open Access Journals (Sweden)

    Hakan BAY

    2017-12-01

    Full Text Available While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally taxed by withholding, this situation causes some problems in terms of tax justice. The fact that the application of the annual declaration is limited in the taxation of the wage income makes the wage earners disadvantageous to those who earn income and revenues from the other income elements in terms of the deductions that can be utilized in reaching the net income. In addition, as a requirement of the separation principle, the wage incomes have to be taxed at a lower rate than capital gains. In this study, the regulations regarding the taxation of the wage incomes in the Turkish tax system will be examined and applications contrary to the tax justice will be presented and the necessary suggestions will be made.

  18. Driving the getaway car? Ireland, taxation and development

    OpenAIRE

    Killian, Sheila

    2011-01-01

    non-peer-reviewed Taxation is about far more than revenue-raising: it concerns power and impacts taxpayer behaviour. It is pivotal in enhancing accountability and participation in young states through the bargaining process between a government and its citizens. Very significantly, it often has unexpected consequences, and the tax system of one country can easily have an impact on economic or social behaviour in another. Since business is now international, it is important that taxes are d...

  19. Optimal Taxation under Income Uncertainty

    OpenAIRE

    Xianhua Dai

    2011-01-01

    Optimal taxation under income uncertainty has been extensively developed in expected utility theory, but it is still open for inseparable utility function between income and effort. As an alternative of decision-making under uncertainty, prospect theory (Kahneman and Tversky (1979), Tversky and Kahneman (1992)) has been obtained empirical support, for example, Kahneman and Tversky (1979), and Camerer and Lowenstein (2003). It is beginning to explore optimal taxation in the context of prospect...

  20. Property Taxation. National Education Association Search.

    Science.gov (United States)

    National Education Association, Washington, DC. Research Div.

    The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

  1. Dynamic income taxation without commitment: Comparing alternative tax systems

    OpenAIRE

    Guo, J-T; Krause, A

    2015-01-01

    This paper addresses the question as to whether it is optimal to use separating or pooling nonlinear income taxation, or to use linear income taxation, when the government cannot commit to its future tax policy. We consider both two- period and inÖnite-horizon settings. Under empirically plausible parameter values, separating income taxation is optimal in the two-period model, whereas linear income taxation is optimal when the time horizon is inÖnite. The welfare e§ects of varying the di...

  2. Towards a coherent European approach for taxation of combustible waste

    Energy Technology Data Exchange (ETDEWEB)

    Dubois, Maarten, E-mail: maarten.dubois@kuleuven.be

    2013-08-15

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO{sub x} emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO{sub x} emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects.

  3. Towards a coherent European approach for taxation of combustible waste

    International Nuclear Information System (INIS)

    Dubois, Maarten

    2013-01-01

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO x emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO x emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects

  4. Energy taxation in Norway

    International Nuclear Information System (INIS)

    Tandberg, E.

    1991-01-01

    A rough survey is given of the most important areas of Norwegian taxation and tariff policy within the energy sector. Planning is still in progress for regulations on taxing and duties on electric power and fossil fuels. This comprises part of the work on improving the economy and resource consumption, partly through giving higher priority to environmental issues. It is suggested that it could take some time before national goals for the development of an energy taxation system can be reached. There must be a balance between short and long-time issues. Norway will look to experiences gained in other countries. (AB)

  5. A typology of beverage taxation: multiple approaches for obesity prevention and obesity prevention-related revenue generation.

    Science.gov (United States)

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-08-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.

  6. Healthy food subsidies and unhealthy food taxation: A systematic review of the evidence.

    Science.gov (United States)

    Niebylski, Mark L; Redburn, Kimbree A; Duhaney, Tara; Campbell, Norm R

    2015-06-01

    The Global Burden of Disease Study and related studies report unhealthy diet is the leading risk for death and disability globally. Given the evidence associating diet and non-communicable diseases (NCDs), international and national health bodies including the World Health Organization and United Nations have called for population health interventions to improve diet as a means to target NCDs. One of the proposed interventions is to ensure healthy foods/beverages are more accessible to purchasers and unhealthy ones less accessible via fiscal policy, namely taxation and subsidies. The objective of this systematic review was to evaluate the evidence base to assess the effect of healthy food/beverage subsidies and unhealthy food/beverage taxation. A comprehensive review was conducted by searching PubMed, Medline, and Google Scholar for peer-reviewed publications and seventy-eight studies were identified for inclusion in this review. This review was performed in keeping with Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidance. Although moderate in quality, there was consistent evidence that taxation and subsidy intervention influenced dietary behaviors. The quality, level and strength of evidence along with identified gaps in research support the need for further policies and ongoing evaluation of population-wide food/beverage subsidies and taxation. To maximize success and effect, this review suggests that food taxes and subsidies should be a minimum of 10 to 15% and preferably used in tandem. Implementation of population-wide polices for taxation and subsides with ongoing evaluation of intended and unintended effects are supported by this review. Copyright © 2015 Elsevier Inc. All rights reserved.

  7. Modelling the implications of regular increases in tobacco taxation in the tobacco endgame.

    Science.gov (United States)

    Cobiac, Linda J; Ikeda, Tak; Nghiem, Nhung; Blakely, Tony; Wilson, Nick

    2015-06-01

    We examine the potential role for taxation in the tobacco endgame in New Zealand, where the goal is to become 'smokefree' (less than 5% smoking prevalence) by 2025. Modelling study using a dynamic population model. New Zealand, Māori and non-Māori men and women. Annual increases in tobacco excise tax of 5%, 10%, 15% and 20% (with 10% reflecting the annual increase recently legislated by the New Zealand Government to 2016). With a continued commitment to annual 10% increases in tobacco excise tax, in addition to on-going Quitline and cessation support, New Zealand's smoking prevalence is projected to fall from 15.1% in 2013 to 8.7% (95% uncertainty interval 8.6% to 8.9%) by 2025. This is compared to 9.9% without any further tax rises. With annual tax increases of 20%, the prevalence is projected to fall to 7.6% (7.5% to 7.7%) by 2025. The potential reductions in smoking prevalence are substantial for both Māori and non-Māori populations, although annual tax increases as high as 20% will still only see Māori smoking prevalence in 2025 approaching the non-Māori smoking levels for 2013. Scenario analyses did not suggest that growth of the illicit tobacco market would substantively undermine the impact of tobacco tax rises. Nevertheless, unknown factors such as the gradual denormalisation of smoking and changes to the 'nicotine market' may influence sensitivity to changes in tobacco prices in the future. Regular increases in tobacco taxation could play an important role in helping to achieve tobacco endgames. However, this modelling in New Zealand suggests that a wider range of tobacco endgame strategies will be needed to achieve a smoke-free goal of less than 5% prevalence for all social groups--a conclusion that could also apply in other countries. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  8. Methods of Mitigating Double Taxation

    OpenAIRE

    Lindhe, Tobias

    2002-01-01

    This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in corporations where the marginal investment is financed with retained earnings. However, all methods are effective when the marginal investment is financed with new share issues. The corporate tax rate, fiscal ...

  9. Towards higher transparency and efficiency in energy taxation. Energy taxation and environmental policy in a small open economy; Foer oekad transparens och effektivitet i energibeskattningen. Energibeskattning och miljoepolitik i en liten oeppen ekonomi

    Energy Technology Data Exchange (ETDEWEB)

    Normann, Goeran (and others)

    2002-11-01

    The accrual of energy taxation has led to a complex structure of taxes and charges that are characterized by instability and low efficiency. Other reasons for analyzing the system is the pressure from our contractual responsibilities within the European Union and the raised ambitions in the environmental policy. The report leads to the conclusion that it would be motivated to separate fiscal energy taxation from measures to internalize environmental costs that the market does not register. This separation would make it possible to create a more transparent and rational energy taxation. The fiscal energy taxation ought to be a broad, value-based tax, equal for all energy sources. Value-based means, besides the energy content in kWh, also properties such as conversion and distribution costs. Two alternatives are suggested for the fiscal energy taxation: A separate consumption tax on energy. Such a tax would amount to 48% to produce the same income as the fiscal elements of today's energy taxes. Another alternative would be to include the fiscal energy tax in the value added tax. This would raise the standard VAT level to 30%, if the lower VAT levels are kept unchanged. With this model, consumption of energy would be treated as any other consumption. The environmental policy measures against greenhouse gases should be delt with through a system with international trade with emission quotas for such gases. Measures against other external effects from energy use are not suggested in this report, except for the opinion that economic incentives are preferable to regulations. The initial allocation of quotas ought to be done through an auction, since this method would give lower national costs than the alternatives. The system should cover all greenhouse gases and (almost) all sources which indicates that an upstream solution would be best with low administrative costs. A safety vent should be considered, so that extreme costs for CO{sub 2}-emissions are avoided, if e

  10. An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model

    NARCIS (Netherlands)

    Cagdas, V; Kara, A; van Oosterom, P.J.M.; Lemmen, CHJ; Isikdag, U; Kathmann, R; Stubkjaer, E

    2016-01-01

    A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data

  11. Optimal income taxation with endogenous human capital

    NARCIS (Netherlands)

    Jacobs, B.

    2005-01-01

    This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a dimension of labor supply. The distribution of earning potentials is endogenous because agents differ in the ability to learn. Taxation affects utilization rates of human capital

  12. Dividends Provisions in Croatian Double Taxation Agreements

    Directory of Open Access Journals (Sweden)

    Marjeta Tomulić Vehovec

    2007-03-01

    Full Text Available This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well. The author primarily discusses dividends provisions in four agreements signed with Germany, Austria, Switzerland and Slovenia, in addition to analyzing the differences from and similarities with the OECD Model Convention. Second, the paper briefly explains the methods for eliminating double taxation on income from dividends. Finally, it addresses the changes necessary for accession to the European Union.

  13. The Theory of Optimal Taxation: What is the Policy Relevance?

    OpenAIRE

    Birch Sørensen, Peter

    2006-01-01

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity b...

  14. The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms

    NARCIS (Netherlands)

    Huizinga, H.P.; Nielsen, S.B.

    1996-01-01

    This paper investigates the scope for international coordination of capital income and profit taxation.The paper considers a world of many symmetric countries where public goods are financed by taxes on capital income and on profits.In the open economy, the authorities have at their disposal a

  15. International VLBI Service for Geodesy and Astrometry: 1999 Annual Report

    Science.gov (United States)

    Vandenberg, Nancy R. (Editor)

    1999-01-01

    This volume of reports is the 1999 Annual Report of the International VLBI Service for Geodesy and Astrometry -IVS. The individual reports were contributed by VLBI groups in the international geodetic community who constitute the components of IVS. The 1999 Annual Report documents the work of the IVS components for the year ending March 1, 1999, the official inauguration date of IVS. As the newest of the space technique services, IVS decided to publish this Annual Report as a reference to our organization and its components. The entire contents of this Annual Report also appear on the IVS website at: http://ivscc.gsfc.nasa.gov/pub/arl999. The IVS 1999 Annual Report will be a valuable reference for information about IVS and its components. This Annual Report will serve as a baseline from which we can measure the anticipated progress of IVS in coming years.

  16. Taxation in Romania during transition

    Directory of Open Access Journals (Sweden)

    Irina Bosie

    2010-12-01

    Full Text Available Taxation, as fundamental element of budgetary revenue, represents the subject of newest utilization. Budget revenues through importance they hold, exercises a direct influence on the behavior of people being used by natural and legal persons as modeling tools in the economic and social life. Using the generic concept of taxation we can obtain a plurality of components, it’s defining elements, such as expression level of tax levies by various reports, the legal framework on tax revenue, financial institutions with responsibility for budgetary and fiscal powers, mandatory sampling methods, techniques and procedures used in the settlement and settlement revenue collection and budget. Performance of the economy at a time, effective use of public spending financed by taxes, public needs set by government policy and approved by Parliament, taxpayers, understanding of the budgetary needs, state of democracy in that country reached the level of taxation this one being determined by mentioned factors.

  17. Taxation of the economical activities developed in the sea regions

    International Nuclear Information System (INIS)

    Oliveira, Marcio Branco de

    2000-01-01

    Usually, the power of taxation is straightly connected to the idea of territory. It is important to establish the limits of tax jurisdiction not only for taxes in view of which territoriality is part of the taxable event as defined in legislation - import tax (I.I.) and excise tax (IPI) -, but also for those the location of a possession - property tax (IPTU) - or the place in which services are rendered - service occupation tax (ISS) and sales tax (ICMS) - appear as the main component of the taxable event. According to the United Nations Convention on the Law of the Sea, 1982, and the Brazilian internal legislation as well, Federal Government has full sovereignty over its territorial sea -12 mile zone. In other areas (contiguous zone, exclusive economic zone and brazilian continental shelf), sovereignty is restricted to the supervision of some activities, not involving power of taxation. (author)

  18. International VLBI Service for Geodesy and Astrometry 2007 Annual Report

    Science.gov (United States)

    Behrend, D. (Editor); Baver, K. D. (Editor)

    2008-01-01

    This volume of reports is the 2007 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2007 Annual Report documents the work of these IVS components over the period January 1, 2007 through December 31, 2007. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2007.

  19. International VLBI Service for Geodesy and Astrometry 2008 Annual Report

    Science.gov (United States)

    Behrend, Dirk; Baver, Karen D.

    2009-01-01

    This volume of reports is the 2008 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2008 Annual Report documents the work of these IVS components over the period January 1, 2008 through December 31, 2008. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2008.

  20. International VLBI Service for Geodesy and Astrometry 2011 Annual Report

    Science.gov (United States)

    Baver, Karen D. (Editor); Behrend, Dirk

    2012-01-01

    This volume of reports is the 2011 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2011 Annual Report documents the work of these IVS components over the period January 1, 2011 through December 31, 2011. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2011.

  1. International VLBI Service for Geodesy and Astrometry 2005 Annual Report

    Science.gov (United States)

    Behrend, Dirk (Editor); Baver, Karen D. (Editor)

    2006-01-01

    This volume of reports is the 2005 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2005 Annual Report documents the work of these IVS components over the period January 1, 2005 through December 31, 2005. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2005.

  2. The faltering legitimacy of international tax law

    NARCIS (Netherlands)

    Peters, C.A.T.

    2013-01-01

    International taxation has taken a central role in the ongoing political and economic crisis. There is a growing consensus in society that there is a need to change the current rules and norms of international taxation, since the changes in society are not properly reflected in the body of law

  3. Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

    NARCIS (Netherlands)

    M.F. de Wilde (Maarten)

    2016-01-01

    textabstractHow countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental

  4. International VLBI Service for Geodesy and Astrometry 2013 Annual Report

    Science.gov (United States)

    Baver, Karen D.; Behrend, Dirk; Armstrong, Kyla L.

    2014-01-01

    This volume of reports is the 2013 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the permanent components of IVS. The IVS 2013 Annual Report documents the work of the IVS components for the calendar year 2013, our fifteenth year of existence. The reports describe changes, activities, and progress of the IVS. Many thanks to all IVS components who contributed to this Annual Report. With the exception of the first section and the last section, the contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2013.

  5. Taxation in Public Education. Analysis and Bibliography Series, No. 12.

    Science.gov (United States)

    Ross, Larry L.

    Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

  6. Progressive taxation and the subjective well-being of nations.

    Science.gov (United States)

    Oishi, Shigehiro; Schimmack, Ulrich; Diener, Ed

    2012-01-01

    Using data from the Gallup World Poll, we examined whether progressive taxation is associated with increased levels of subjective well-being. Consistent with Rawls's theory of justice, our results showed that progressive taxation was positively associated with the subjective well-being of nations. However, the overall tax rate and government spending were not associated with the subjective well-being of nations. Furthermore, controlling for the wealth of nations and income inequality, we found that respondents living in a nation with more-progressive taxation evaluated their lives as closer to the best possible life and reported having more positive and less negative daily experiences than did respondents living in a nation with less-progressive taxation. Finally, we found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with public goods, such as education and public transportation.

  7. 20 CFR 243.4 - Taxation of benefits.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

  8. International energy annual 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-01

    The International Energy Annual presents information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Production and consumption data are reported in standard units as well as British thermal units (Btu). Trade and reserves are shown for petroleum, natural gas, and coal. Data are provided on crude oil refining capacity and electricity installed capacity by type. Prices are included for selected crude oils and for refined petroleum products in selected countries. Population and Gross Domestic Product data are also provided.

  9. International energy annual 1995

    International Nuclear Information System (INIS)

    1996-12-01

    The International Energy Annual presents information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Production and consumption data are reported in standard units as well as British thermal units (Btu). Trade and reserves are shown for petroleum, natural gas, and coal. Data are provided on crude oil refining capacity and electricity installed capacity by type. Prices are included for selected crude oils and for refined petroleum products in selected countries. Population and Gross Domestic Product data are also provided

  10. Law and taxation in the construction of an internal frontier in the kingdom of Aragon (Ribagorza 1250-1300

    Directory of Open Access Journals (Sweden)

    Guillermo Tomás Faci

    2011-12-01

    Full Text Available Until the middle of the 13th century, the border which divided Aragon from Catalonia was as vague as their respective political identities. However, in the last decades of that century both countries became differentiated administrative structures, as a result of development of state power of the Crown of Aragon’s kings, and of its characteristic territorial organisation; the natural consequence was that the previously non-existent internal frontier came about gradually. The insertion of Ribagorza on one side of the new border caused disagreements, not just among the Catalan and Aragonese political elites, but also among the local social forces. The purpose of this article is to explain that the conflicting interests of those groups on such issues as written law or extraordinary taxation were the key to the conflict.

  11. MODERN FEATURES OF TAXATION OF AGRICULTURAL ENTERPRISES OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Burkovskaya A.

    2018-01-01

    Full Text Available Introduction. Permanent changes in tax legislation and a significant share of the cost structure of agricultural enterprises for taxes on payment of taxes determine the special importance of the correct decision while choosing a system of taxation. Today, for Ukraine, the issue of developing a mechanism that would define new and more effective principles of taxation of agricultural producers is particularly relevant. Purpose. The purpose of the article is to study changes in taxation of agricultural producers over the last few years, to identify the peculiarities and problems of taxation of agricultural enterprises in Ukraine, and to determine how the state supports agriculture. Results. In this article, the system of tax burden on agricultural enterprises of Ukraine is considered: tax rates, mechanisms and types of taxes to be paid by agrarian enterprises. The methods and instruments of tax regulation in the agrarian sector and their gradual change over the last few years have been analyzed. A schematic diagram of the changes of the special regime in taxation in 2016-2017 years has been constructed. The alternative ways of supporting agricultural commodity producers by means of subsidy programs are presented. The flaws of tax innovations in agriculture are substantiated. The importance of state regulation of the agrarian sector of the economy through the tax mechanisms has been confirmed. Conclusion. Conclusions are made regarding to the modern state of the system of taxation of agrarian enterprises and the consequences of increasing the tax burden for taxpayers of the IV group of the single tax. Taking into account changes in the agrarian sector and the economy as a whole, the agricultural taxation system requires serious reforms, including in terms of eliminating tax problems for different categories of agricultural producers. However, taxation in agriculture, where there are specific economic conditions, should stimulate producers, which

  12. MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

    Directory of Open Access Journals (Sweden)

    Т. Murovana

    2013-08-01

    Full Text Available Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses enterprises in Ukraine.

  13. Capital Taxation Tendencies in Ukraine and in the World

    Directory of Open Access Journals (Sweden)

    Danilov Оleksandr D.

    2014-03-01

    Full Text Available The goal of the article is analysis of the world and domestic tendencies of capital taxation and justification of directions of improvement of capital taxation in Ukraine. The study was carried out with division of taxation of human and material capital. Taxation of human capital in Ukraine is moderate, compared to OECD countries, however, its main load lies on employers, unlike in OECD countries, where it is distributed proportionally between employers and employees. Taking into account a high level of shadow income of the citizens, it is too early to perform this re-distribution in Ukraine, that is why it is expedient to reduce rates of the single social contribution by employers, at the same time increasing the level of natural resources taxation, which, in Ukraine, is one of the lowest in the world. Ukraine, compared to OECD countries, is characterised with a higher level of profit taxation, which has a negative impact on increasing own capital and restoration of fixed assets. Taking into account tendencies to reduction of both standard and implicit rates of profit tax abroad, we offer to develop a mechanism of reduction of the implicit profit tax rate through improvement of the mechanism of charging depreciation and strengthening regulating effects of the profit tax on profit in the context of restoration of the fixed assets. The prospect of further studies is justification of proposals regarding changing the mechanisms of charging depreciation and profit taxation preferences.

  14. Taxation and the American Revolution

    Directory of Open Access Journals (Sweden)

    John Passant

    2017-09-01

    Full Text Available This article looks at the interrelationship between revolution and tax in the context of the American Revolution. It examines the role of ordinary people in demanding, among other things, as part of wider demands for democracy and equality, no taxation without representation. The article aims to reintroduce the neglected notions of class and class struggle into current discussions and debates about tax and history, putting the people back into academic narratives about the history of taxation and to their place as political actors on history’s stage.

  15. International VLBI Service for Geodesy and Astrometry 2012 Annual Report

    Science.gov (United States)

    Baver, Karen D.; Behrend, Dirk; Armstrong, Kyla L.

    2013-01-01

    This volume of reports is the 2012 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the permanent components of IVS. The IVS 2012 Annual Report documents the work of the IVS components for the calendar year 2012, our fourteenth year of existence. The reports describe changes, activities, and progress ofthe IVS. Many thanks to all IVS components who contributed to this Annual Report. With the exception of the first section and parts of the last section (described below), the contents of this Annual Report also appear on the IVS Web site athttp:ivscc.gsfc.nasa.gov/publications/ar2012

  16. Taxation in Cesee Countries – Similarities and Differences

    Directory of Open Access Journals (Sweden)

    Comaniciu Carmen

    2015-12-01

    Full Text Available The characteristics of fiscal revenues are the ones that demonstrate their importance for the formation of public financial resources, being considered as a product of historical development of the state. Numerous studies and researches on the taxes action in financial, economic and social level emphasized the link between fiscal policy, growth and level of development of a country. In this context, through this article, by presenting some general coordinates of taxation in countries of Central, Eastern and Southeast Europe (CESEE countries we will identify the similarities and differences concerning the taxation system and the impact of taxation on the socio-economic development. Without claiming an exhaustive approach, we consider that issues outlined highlight in which country taxation is a stimulating factor for economic growth and development, so that good practice be elements worthy of consideration.

  17. Optimum commodity taxation with a non-renewable resource

    DEFF Research Database (Denmark)

    Daubanes, Julien Xavier; Lasserre, Pierre

    2017-01-01

    We examine optimum commodity taxation (OCT), including the taxation of non-renewable resources (NRRs), by a government that needs to rely on commodity taxes to raise revenues. NRRs should be taxed at higher rates than otherwise-identical conventional commodities, according to an augmented, dynamic...... formulas can directly be used to indicate how Pigovian taxation of carbon NRRs should be increased in the presence of public-revenue needs, as illustrated in a numerical example. We show that NRR substitutes and complements should receive a particular tax treatment. Finally, in a NRR-importing economy...

  18. How should green taxation be designed?

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    How should green taxation be designed so that it accommodates producer interests? We argue that to design green taxes which are high enough to have the desired incentive effects, tax revenues must be reimbursed, either by earmarking them for environmental subsidies or by reducing other taxes...... directed at industry. If green tax schemes can be designed this way, industry will have little incentive to mobilise strong opposition to green taxation. However, in practice, the requirement of reimbursement may be difficult to fulfil because, with few exceptions, polluting industries are not homogeneous....... This means that reimbursement will redistribute financial resources within industry and thus create winners and losers. Still, green taxes can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry. The Danish case of pesticide taxation...

  19. Are increases in cigarette taxation regressive?

    Science.gov (United States)

    Borren, P; Sutton, M

    1992-12-01

    Using the latest published data from Tobacco Advisory Council surveys, this paper re-evaluates the question of whether or not increases in cigarette taxation are regressive in the United Kingdom. The extended data set shows no evidence of increasing price-elasticity by social class as found in a major previous study. To the contrary, there appears to be no clear pattern in the price responsiveness of smoking behaviour across different social classes. Increases in cigarette taxation, while reducing smoking levels in all groups, fall most heavily on men and women in the lowest social class. Men and women in social class five can expect to pay eight and eleven times more of a tax increase respectively, than their social class one counterparts. Taken as a proportion of relative incomes, the regressive nature of increases in cigarette taxation is even more pronounced.

  20. Considerations Regarding the Environmental Responsibility and Taxation

    Directory of Open Access Journals (Sweden)

    Florian-Marcel Nuta

    2012-02-01

    Full Text Available The public policy tool of taxation may generate discouraging effects upon the economicagents – consumers or producers – but also could beused as incentives. High environmental taxationcould generate crowding effect in terms of responsibility. Sometimes a very sophisticated system ofenvironmental taxation is the basis for a highly regulated business environment and conformity butwith a lack of real responsible citizenship. We aretrying to see if the impact of taxation uponresponsibility is real and can affect the motivation for environmental responsible citizenship. Themain findings are related to the impact of regulating power of environmental taxes. Also there isevident the interest of entrepreneurs in environmentally responsible behavior and the less informationabout the benefits of responsible citizenship.

  1. Health Considerations in Regulation and Taxation of Electronic Cigarettes.

    Science.gov (United States)

    Mainous, Arch G; Tanner, Rebecca J; Mainous, Ryan W; Talbert, Jeffery

    2015-01-01

    The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users. Currently most states do not tax e-cigarettes. Taxation and regulation may have a similar overall goal of decreasing smoking but regulation tends to focus reduced availability of products. In terms of tobacco control, taxation focuses on the demand side of the equation. Taxation is a distinct strategy from regulation and has been shown to decrease new adopters of conventional cigarettes. A variety of potential taxation strategies can be considered by policymakers based on different assumptions about e-cigarettes and their utility, ranging from untaxed to taxation at moderate levels compared to conventional cigarettes to taxation equal to conventional cigarettes. Until more evidence for the benefits of e-cigarettes is presented, it seems prudent to view them as a potentially harmful and addictive product that ought to be regulated and taxed in an equivalent manner to conventional cigarettes. © Copyright 2015 by the American Board of Family Medicine.

  2. Taxation and regulation of petroleum companies under asymmetric information; a monograph

    Energy Technology Data Exchange (ETDEWEB)

    Osmundsen, P

    1994-12-01

    The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs.

  3. Taxation and regulation of petroleum companies under asymmetric information; a monograph

    International Nuclear Information System (INIS)

    Osmundsen, P.

    1994-12-01

    The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs

  4. Comparison of property taxation systems in the European Union

    OpenAIRE

    Krzysztof Adam Firlej; Chrystian Firlej

    2014-01-01

    In this paper an attempt has been made to characterize theoretical and empirical determinants of property taxation systems in the European Union with particular emphasis on the fiscal functions of property tax. The study was conducted based on the method for the analysis and critique of literature. Within the theoretical framework, this study touches upon such issues as: theoretical considerations of property taxation and the classification of property taxation systems within the European Uni...

  5. International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania)

    OpenAIRE

    Cornelia LEFTER; Simona CHIRICĂ

    2010-01-01

    The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc. and global environment, Romania adapted accordingly her legal tax provisions in tax law area. One of the most relevant moments is the accession of Romanian into European Union. During pre- and after accession phase Romania has adopted the mandatory European fiscal legislation. Beeing member of EU, Romania has indirectly amended...

  6. Optimal Commodity Taxation and Income Distribution

    OpenAIRE

    Benassi, Corrado; Randon, Emanuela

    2015-01-01

    We consider the interplay between income distribution and optimal commodity taxation, linking equity issues to optimal taxes through the effect of income distribution on market demand and its price elasticity. We find conditions to conciliate the equity and efficiency tradeoff and to assess the impact of inequality changes on the optimal taxation of necessity and luxury goods. We show that the regressivity or progressivity of the tax system is determined by the distribution of luxuries and ne...

  7. Optimal taxation with household production

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Richter, Wolfram F.; Sørensen, Peter Birch

    2000-01-01

    on consumer services even if such services are complements to leisure. Second, we find that when services and other goods are equally substitutable for leisure, so that uniform commodity taxation would be optimal in the absence of home production, the optimal tax structure will certainly involve a relatively......This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate...... low tax rate on consumer services...

  8. Double Taxation Conventions in Central and Eastern European Countries

    Directory of Open Access Journals (Sweden)

    Dumiter Florin

    2016-12-01

    Full Text Available In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.

  9. International application of sugar-sweetened beverage (SSB) taxation in obesity reduction: factors that may influence policy effectiveness in country-specific contexts.

    Science.gov (United States)

    Jou, Judy; Techakehakij, Win

    2012-09-01

    Sugar-sweetened beverage (SSB) taxation is becoming of increasing interest as a policy aimed at addressing the rising prevalence of obesity in many countries. Preliminary evidence indicates its potential to not only reduce obesity prevalence, but also generate public revenue. However, differences in country-specific contexts create uncertainties in its possible outcomes. This paper urges careful consideration of country-specific characteristics by suggesting three points in particular that may influence the effectiveness of a volume-based soft drink excise tax: population obesity prevalence, soft drink consumption levels, and existing baseline tax rates. Data from 19 countries are compared with regard to each point. The authors suggest that SSB or soft drink taxation policy may be more effective in reducing obesity prevalence where existing obesity prevalence and soft drink consumption levels are high. Conversely, in countries where the baseline tax rate is already considered high, SSB taxation may not have a noticeable impact on consumption patterns or obesity prevalence, and may incur negative feedback from the beverage industry or the general public. Thorough evaluation of these points is recommended prior to adopting SSB or soft drink taxation as an obesity reduction measure in any given country. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

  10. Energy-related taxation as an environmental policy tool--the Finnish experience 1990-2003

    International Nuclear Information System (INIS)

    Vehmas, Jarmo

    2005-01-01

    Finland has over 10 years experience of environment-based energy taxation. The design and level of the CO 2 and energy tax scheme has been changed several times on an ad hoc basis. In recent years, Finland has introduced more and more tax 'departures', i.e. deviations and exceptions from an 'ideal' type of environmental tax. Examples of this include fuel-specific and user-specific exemptions or lowered tax levels taxes on electricity production from non-fossil energy sources, plus refund systems for fossil fuel and electricity users. Thus, it is apparent that Finnish energy taxation aimed at improving the environment has developed ineffectively. Increases in the level of CO 2 tax on fossil fuels have served mostly fiscal purposes with reduced CO 2 emissions being only a side benefit. No systematic follow-up or ex post analysis on the impacts of the CO 2 and energy taxes has been carried out. From the perspective of greenhouse gas mitigation, the discussion on economic instruments has shifted from CO 2 taxation towards emissions trading in the international context of the European Union and the Kyoto Protocol

  11. Swedish Taxation Since 1862: An Overview

    OpenAIRE

    Henrekson, Magnus; Stenkula, Mikael

    2015-01-01

    This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as income taxes and general consumption taxes) and taxes that were less visible to the public (such as payroll taxes and social security...

  12. 38 CFR 6.7 - Claims of creditors, taxation.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a United...

  13. 32 CFR 643.56 - Taxation of lessee's interest.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in leased...

  14. International Energy Agency 2012 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2013-06-01

    The IEA Executive Director’s Annual Report 2012 is the first of a regular annual series reporting on the IEA’s operational and organisational achievements, as well as challenges and events over the year. It is presented to the IEA Governing Board and released publicly to ensure transparency and also to take stock of the organisation’s activities from a strategic perspective. 2012 was a transitional year for the IEA, given fundamental changes in the global energy economy as well as internal management and budget issues. At the same time demand for IEA products set new records, and the public and political impact of IEA work through effective communication was measured as high.

  15. Political effects of different types of CO2 taxation: A comparison of different taxation patterns in the field of public utilities

    International Nuclear Information System (INIS)

    Welsch, H.

    1993-01-01

    The fuel-specific and performance-dependent CO 2 taxation of the power plant sector is compared with a standardized taxation under the aspects of directive effect and efficiency. In addition, the author compares the tax level required in both cases for a 25% reduction of CO 2 emissions by power plants by 2005. This does not imply that the Federal Government intends only a sectoral reduction of emissions; the power plant sector is to serve as an example for assessing the cost and the necessary taxation level. For reasons of data availability, the investigation is limited to the field of public utilities. After an outline of the methodology applied, the directive effect of the two taxation models is analyzed verbally. The simulation model used is then described, and the quantitative results achieved are presented. The article closes on an interpretation of the results in comparison with the available literature in this field. (orig.) [de

  16. Dividend taxation in an infinite-horizon general equilibrium model

    OpenAIRE

    Pham, Ngoc-Sang

    2017-01-01

    We consider an infinite-horizon general equilibrium model with heterogeneous agents and financial market imperfections. We investigate the role of dividend taxation on economic growth and asset price. The optimal dividend taxation is also studied.

  17. Beyond taxation: Discourse around energy policy in Japan

    International Nuclear Information System (INIS)

    Endo, Takahiro; Tsuboyama, Yuki; Hara, Yoritoshi

    2016-01-01

    Energy policy literature tends to emphasise the impact of taxation on energy preference. However, the present case concerning extremely low acceptance of diesel cars in Japan could not be explained by taxation. As a possible factor, the paper sheds light upon discourse around the energy policy. The policy aimed to characterise diesel technology as emitting particulate matter and nitrogen oxide (NOx). The paper contributes to extending the existing understanding of the role of public policy by embracing the linguistic interactions complemented by visualisation. - Highlights: • Taxation cannot explain extremely low acceptance of diesel fuelled cars in Japan. • Explore meaning attachment process. • Complementarity between cost-benefit evaluation and meaning attachment.

  18. Impact on Sensex of Scrapping Double Taxation of Dividends

    OpenAIRE

    Ragunathan V; Varma, Jayanth R.

    1997-01-01

    The taxation of dividends has generated an active debate in recent months in the media. While the industry representatives have been critical of the double taxation of dividends, the Government seems to be questioning the very premise that dividends are double taxed in India. The argument that scrapping the double taxation of dividends will give the Sensex a much needed boost seems to have tilted the scales. What will be the impact of scrapping of dividend tax on Sensex? One finds that the st...

  19. Consumers, Industrialists and the Political Economy of Green Taxation: CO2 taxation in OECD

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Daugbjerg, Carsten; Hjøllund, Lene

    2001-01-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a detailed analysis of the actual design of green taxes in the OECD reveals that they are differentiated and far from this first......-best optimal design. Public choice theory suggests that an important reason this is so is that industry as a group, in contrast to households, is capable of lobbying against green taxation. The paper presents empirical findings on CO2 taxation within the OECD countries, which confirm this theoretical......) and grandfathered permit markets (in relation to organized interests) should be considered in the search for cost-effective and politically feasible instruments. Udgivelsesdato: MAY...

  20. SOME COORDINATES CONCERNING TAXATION IN THE EU CANDIDATE COUNTRIES

    Directory of Open Access Journals (Sweden)

    CARMEN COMANICIU

    2015-10-01

    Full Text Available For accession to European Union, tax area is of particular importance, because it recognizes the impact of taxation on economic growth and development, and indirect taxation significantly contributes to the formation of the EU budget resources. Without prejudice to the fiscal sovereignty of Member States, EU tax policy strategy aims establishing a framework that eliminate the tax obstacles that may affect cross-border economic activity, identify the actions on preventing and combating tax evasion, improve collaboration between tax administrations. Without claiming an exhaustive approach, through issues highlighted in this article, we will identify both the similarities and the particularities of taxation from Albania, Macedonia, Montenegro, Serbia and Turkey, and also manner in which taxation of the 5 EU candidate countries meets the requirements on the fiscal coordination and fiscal harmonization from EU tax policy perspective.

  1. The Subsidiarity of International Treaties Against Double Taxation Critical Analysis of French Jurisprudence

    OpenAIRE

    Marinho, Anapaula Trindade

    2016-01-01

    The application of tax treaties by national courts around the world is not uniform. Depending on the country where a given taxpayer raised a conflict between the provisions of the national tax rules and the regime provided by a tax treaty, the interpretation of the tax treaty might vary. The result can lead to a situation of double taxation, contrary to the aim of tax treaties. The contribution is about a particular principle of law that the Administrative French Supreme Court, i.e., the “Con...

  2. Oil and gas taxation in Norway

    International Nuclear Information System (INIS)

    Oien, A.

    1992-01-01

    The Norwegian petroleum tax system builds on the general business tax system. A reform of the petroleum tax system was therefore prompted by the reform of the ordinary company tax system in Norway. The reform of the general company taxation system made a reform of the petroleum taxation system necessary. As the petroleum tax system had to be changed, it was natural to review the incentive structure of the system to see if it could be improved. These two elements formed the foundation of the work on petroleum tax reform. (Author)

  3. International energy annual, 1986

    International Nuclear Information System (INIS)

    1987-01-01

    The International Energy Annual presents current data and trends for production, consumption, stocks, imports, and exports for primary energy commodities in more than 190 countries, dependencies, and areas of special sovereignty. Also included are prices on crude petroleum and petroleum products in selected countries. This report is published to keep the public and other interested parties fully informed with respect to primary energy supplies on a global basis. The data presented have been largely derived from published sources and from United States Embassy personnel in foreign posts. The data have been converted to units of measurement and thermal values familiar to the American public

  4. Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

    OpenAIRE

    Wilde, Maarten

    2016-01-01

    textabstractHow countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental reform of corporate tax systems, i.e. Corporate Tax 2.0.

  5. Improving the taxation regime for electric power

    International Nuclear Information System (INIS)

    Fjermeros, Morten; Ilstad, Kristine

    2003-01-01

    In Norway, the present taxation regime for electric power is very complex. The power companies are currently charged with ordinary tax on profits, tax on economic rent, tax on natural resources and land tax. In addition there are the rules about licence fees, yield of power due to concession conditions, and reversion. The Norwegian Electricity Industry Association (EBL), assisted by a firm of lawyers, has proposed an improvement over the current taxation regime

  6. Budget institutions and taxation

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2018-01-01

    While a number of different studies have explored the effects of budgetary procedures and the centralization of the budget process on government debt, deficits and spending, few of them have explored whether such fiscal institutions matter for public revenue. This article argues that centralizing...... the budget process raises the levels of taxation by limiting the ability of individual government officials to veto tax increases in line with common-pool-problem arguments regarding public finances. Using detailed data on budgetary procedures from 15 EU countries, the empirical analysis shows that greater...... centralization of the budget process increases taxation as a share of GDP and that both the type of budget centralization and level of government fractionalization matter for the size of this effect. The results suggest that further centralizing the budget process limits government debt and deficits...

  7. Analysis of indirect taxation in Ukraine

    Directory of Open Access Journals (Sweden)

    Khodyakova Olga V.

    2014-01-01

    Full Text Available The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine. The article analyses the modern state of indirect taxation in Ukraine. Specific weight of the value added tax, excise tax and customs duty are considered in the structure of tax receipts of the consolidated budget of Ukraine as indirect taxes. The article shows that receipts of the State Budget of Ukraine are mostly provided by indirect taxes. The Ukrainian taxation system is mostly a factor of reduction of the level of economic growth and investment activity in the country and the existing system of administering is not completely capable of excluding the possibility of tax evasion. The prospect of further studies in this direction is improvement of organisation of tax control in Ukraine and differentiation of the value added tax rates depending on the level of consumption of goods and level of income of consumers.

  8. Corporate Income Taxation: Selected Problems and Decisions. The Case of Ukraine 

    Directory of Open Access Journals (Sweden)

    Kateryna Proskura

    2016-04-01

    Full Text Available This paper is devoted to the issues of corporate income taxation in Ukraine and finding ways to resolve them in the context of European integration. The aim of this paper is demonstrate ways to improve corpo- rate income taxation on the basis of balancing the interests of taxpayers against those of the government. The paper will highlight the key issues of corporate income taxation in Ukraine with its large share of unprofitable enterprises, unequal regulations for different corporate taxpayers and the requirement to pay tax advances even where there is an absence of taxable income. Based on our analysis, the causes of the origin and deepening problems of corporate income taxation in Ukraine will be demonstrated. A compar- ative analysis of income taxation in Poland and Ukraine was performed. It is believed that some elements of the Polish experience in the taxation of income can be applied to Ukraine.

  9. Trade Finance, Bank Bail-outs and Profit Taxation in an Interconnected World

    OpenAIRE

    SCHMIDT-EISENLOHR, Tim

    2010-01-01

    Defense date: 24 May 2010 Examining Board: Prof. Giancarlo Corsetti, EUI, Supervisor; Prof. Andrew Bernard, Tuck School of Business at Dartmouth; Prof. Russell Cooper, EUI; Prof. Jonathan Eaton, New York University Countries are increasingly linked internationally. The three models developed in this thesis shed light on how firms and governments respond to the increasing interconnectedness of the world economy, analyzing profit taxation, trade finance and government intervention in the ...

  10. Citizens and taxation : Sweden in comparative perspective

    OpenAIRE

    Edlund, Jonas

    1999-01-01

    In the contemporary critique of the welfare state a common target is taxation. The consequences of the high levels of taxes collected by the modern state, the critics argue, are slowdown in economic growth, high unemployment, and declining public legitimacy for taxes and state provided welfare. This thesis explores the political support for taxation in Sweden, the epitome of high-tax-society. The thesis consists of one introductory chapter and five journal articles. The first objective of the...

  11. APPLICATION OF SIMPLIFIED TAXATION SYSTEM IN CONSTRUCTION

    Directory of Open Access Journals (Sweden)

    O. S. Golubova

    2011-01-01

    Full Text Available Specificity concerning cost formation of construction work executed by  entities of small business enterprises that use a simplified taxation system has a direct impact on the effectiveness of organization activity. Dozens of business entities applying various taxation systems are involved in the execution of the construction process. For this reason an inclusion of taxes in work cost may have a decisive influence on the selection of a contractor for an object construction.  

  12. The Optimal Taxation of Dividends in a Small Open Economy

    OpenAIRE

    Fuest, Clemens; Huber, Bernd

    2000-01-01

    This paper analyses the optimal taxation of dividends and other types of income from portfolio investment. We show that, in an open economy, it is not desirable to offer double taxation relief for dividends paid by domestic firms to domestic households. This result holds for fairly general utility functions. The reason is that the marginal shareholder in domestic firms is a foreign investor. This implies that the level of real investment is not affected by the taxation of domestic dividend in...

  13. The Logic and Issues of International Regional Tax Integration

    OpenAIRE

    Kudryashova, Ekaterina

    2016-01-01

    The article is devoted to the issues of international regional tax integration. The international economic integration has two mainstreams: global and regional economic integration. The global tax integration is concerned only with double taxation matters while the regional tax integration aims at procuring of four fundamental freedoms of common market and goes far beyond the elimination of double taxation. The legal solution for both global and regional international tax integration can not ...

  14. Taxation and Gender Equity: A Comparative Analysis of Direct and ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    2010-06-10

    Jun 10, 2010 ... Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries ... This highly original book is essential reading for everyone concerned with equality in taxation.

  15. Risk-taking under progressive taxation

    OpenAIRE

    Bamberg, Günter

    1988-01-01

    Risk-taking under progressive taxation : 3 partial effects / Günter Bamberg ; Wolfram R. Richter. - In: Measurement in economics / ed. by Wolfgang Eichhorn. - Heidelberg : Physica-Verl., 1988. - S. 479-497

  16. Taxation of cooperatives from the perspective of international expansion and sustainable development of social economy

    Directory of Open Access Journals (Sweden)

    Gemma Patón García

    2014-07-01

    Full Text Available The economic crisis has created a major concern in developedcountries for control of social risks with negative effects on growth and this problem can be approached from the perspective of Corporate Social Responsibility (CSR. Thus, CSR is seen as an entrepreneurial attitude aimed at promoting social, economic and environmental purposes while guarantying competitiveness in the international market. Thus, social economy can contribute to sustainable development, economic and social cohesion, to promote productive and income distribution, to ensure employment and equality of opportunities. The purpose of this study is to have an influence onthe role that taxation plays in the area of incentive policies related to social economy and very prominently manifested in the legal status of cooperatives. The approach aims to provide proposals on tax regulation of cooperatives taking the perspective of the international context and the size of the sector in countries like Spain and Peru in order to encourage cooperative social responsibility. Indeed, the importance of providing a legal and fiscal framework to promote their internationalization connects providentially with the principles that govern the cooperative action. We consider that it is essential, from the perspective of sustainable development and cooperatives’social responsibility, to take into account in the tax regime applicable criteria that can be justified on constitutional principles, the general interest of society or internationalization economic activity. Also, there could be other positive effects in the area of Latin America, such as decreasing tax evasion and the formalization of at least a portion of the informal sector of the economy, including the real impulse to CSR.

  17. Taxation and forms of organizing business activities

    Directory of Open Access Journals (Sweden)

    Đinđić Srđan

    2013-01-01

    Full Text Available This paper takes sample tax regimes and tendencies from the developed countries in the EU-15 and the USA, and uses them to analyse the influence of taxation on the choice of organizational form of profit-oriented entities in Serbia. In order to understand how the procedure of taxation affects the sphere of business decision-making it is necessary to focus on the tax status of business losses and valorization and the effects of the double taxation of dividends. The rule of successive deduction of losses ensures the fiscally transparent entity receives a tax saving in the form of a reduction of the present value of the total paid tax. Meanwhile the corporation is handicapped because it postpones loss deductions, that is, it postpones tax saving, which directly influences the level of the present value of saved tax. The global trend of gradually moving from the classical system towards shareholder relief provision, above all in the form of a reduced withholding tax rate on dividends, has two opposing features: it simplifies the tax procedure while neglecting the distributional aims (consequences of taxation. The analysis of a particular practical example from the Serbian tax context enables us to draw a conclusion in relation to the relative taxes paid by entrepreneurs versus enterprises. The developed countries favour fiscally transparent entities, whereas Serbia allocates tax privileges to enterprises.

  18. Alcohol taxation policy in Thailand: implications for other low- to middle-income countries.

    Science.gov (United States)

    Sornpaisarn, Bundit; Shield, Kevin D; Rehm, Jürgen

    2012-08-01

      Prevention of drinking initiation is a significant challenge in low- and middle-income countries that have a high prevalence of abstainers, including life-time abstainers. This paper aims to encourage a debate on an alternative alcohol taxation approach used currently in Thailand, which aims specifically to prevent drinking initiation in addition to reduce alcohol-attributable harms.   Theoretical evaluation, simulation and empirical analysis.   The taxation method of Thailand, 'Two-Chosen-One' (2C1) combines specific taxation (as a function of the alcohol content) and ad valorem taxation (as a function of the price), resulting in an effective tax rate that puts a higher tax both on beverages which are preferred by heavy drinkers and on beverages which are preferred by potential alcohol consumption neophytes, compared to either taxation system alone. As a result of these unique properties of the 2C1 taxation system, our simulations indicate that 2C1 taxation leads to a lower overall consumption than ad valorem or specific taxation alone. In addition, it puts a relatively high tax on beverages attractive to young people, the majority of whom are currently abstaining. Currently, the abstention rates in Thailand are higher than expected based on its economic wealth, which could be taken as an indication that the taxation strategy is successful.   'Two-chosen-one' (2C1) taxation has the potential to simultaneously reduce alcohol consumption and prevent drinking initiation among youth; however, additional empirical evidence is needed to assess its effectiveness in terms of the public health impact in low- and middle-income countries. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  19. Debt and Equity in Domestic and International Tax Law : A Comparative Policy Analysis

    NARCIS (Netherlands)

    Boer, Martin; Schön, Wolfgang

    2014-01-01

    The demarcation between debt and equity is a long-standing core constituent of company and taxation law the world over. However, its sustainability for national and international taxation regimes is increasingly the subject of doubt. Domestic and international proposals for reform are directed

  20. IS TAXATION AFFECTING THE ATTRACTIVENESS OF CENTRAL AND EASTERN EUROPE COUNTRIES FOR FDI?

    Directory of Open Access Journals (Sweden)

    Popovici Oana Cristina

    2012-03-01

    Full Text Available The target of this paper is to determine whether taxation affects the attractiveness of Central and EasternEurope (CEE countries for foreign investors. In this scope, the paper analyzes the impact of taxation for thelocation decision of foreign direct investment (FDI in CEE countries both in 2007 and 2010. A taxation indexinvesting the effect of multiple host country taxes is developed in order to draw the attractiveness matrix for thecountries taken into account. The taxation level comprises the corporate income tax rate, representing directtaxation, the value-added tax (VAT and the social security contributions expressing indirect taxation and finally theease of paying taxes, as provided in Doing Business report. The results indicate that relieving the burden of payingtaxes by tackling the taxation issue is a mean for improving the FDI attractiveness of a country. Still, there are otherfactors that have higher influence on FDI inflows. The main finding is that there is no perfect correspondencebetween the shifts in taxation rankings and the FDI inflows performance.

  1. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Science.gov (United States)

    2010-04-01

    ... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E). [62 FR 67568, Dec. 29...

  2. The taxation installment in Romania . Between mass - media’'s ”

    Directory of Open Access Journals (Sweden)

    Razvan-Mihail Papuc

    2007-12-01

    Full Text Available The essay brings out into relief the situation of Romanian taxation in contrast with taxation level from European Union. To this end there are used a series of statistical data in relation to major category of tax, in the way how Eurostat presences. At the same time the research brings into relief a certain option as regards of pressure taxation assignment on some categories of tax payer.

  3. Financial sector taxation: Financial activities tax or financial transaction tax?

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

    Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

  4. Taxation and Sugar-Sweetened Beverages: Position of Dietitians of Canada.

    Science.gov (United States)

    2016-06-01

    Dietitians of Canada recommends that an excise tax of at least 10-20% be applied to sugar-sweetened beverages sold in Canada given the negative impact of these products on the health of the population and the viability of taxation as a means to reduce consumption. For the greatest impact, taxation measures should be combined with other policy interventions such as increasing access to healthy foods while decreasing access to unhealthy foods in schools, daycares, and recreation facilities; restrictions on the marketing of foods and beverages to children; and effective, long-term educational initiatives. This position is based on a comprehensive review of the literature. The Canadian population is experiencing high rates of obesity and excess weight. There is moderate quality evidence linking consumption of sugar-sweetened beverages to excess weight, obesity, and chronic disease onset in children and adults. Taxation of sugar-sweetened beverages holds substantiated potential for decreasing its consumption. Based on economic models and results from recent taxation efforts, an excise tax can lead to a decline in sugar-sweetened beverage purchase and consumption. Taxation of up to 20% can lead to a consumption decrease by approximately 10% in the first year of its implementation, with a postulated 2.6% decrease in weight per person on average. Revenue generated from taxation can be used to fund other obesity reduction initiatives. A number of influential national organizations support a tax on sugar-sweetened beverages.

  5. THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    E. Nosova

    2016-01-01

    Full Text Available The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive character; It revealed that the burden on a single hryvnia to pay was dropped; the validity of the application of the tax social benefits is examined; has been revealed that the application of a tax social benefits leads to discrimination against individuals whose income slightly exceeds the cutoff amount for the use of tax incentives; the tax burden on wages and its dynamics are analyzed; enterprise savings by reducing the rate of the single social contribution are defined; the possible increase in wages while maintaining enterprise-level costs is calculated.

  6. Income Tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the declaration of income for 2007. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Regulations (see Articles R V 2.01 to R V 2.05). ...

  7. Flexible outsourcing and the impacts of labour taxation in European welfare states

    OpenAIRE

    Koskela, Erkki; Poutvaara, Panu

    2008-01-01

    In European Welfare States, low-skilled workers are typically unionized, while the wage formation of high-skilled workers is more competitive. To focus on this aspect, we analyze how flexible international outsourcing and labour taxation affect wage formation, employment and welfare in dual domestic labour markets. Higher productivity of outsourcing, lower cost of outsourcing and lower factor price of outsourcing increase wage dispersion between the high-skilled and low-skilled workers. Incre...

  8. Lifetime income inequality with taxation and public benefits

    OpenAIRE

    Kemptner, Daniel; Haan, Peter; Prowse, Victoria

    2016-01-01

    In this paper, we show how taxation, unemployment insurance, welfare, disability benefits and public pensions affect the inequality of lifetime income. Using results from a dynamic life-cycle model estimated using German panel data, we show that taxation and public benefits combined reduce the inequality of lifetime income, measured by the Gini coefficient, by 22\\%. Pensions only slightly reduce inequality in lifetime income. Welfare benefits, meanwhile, make persistent transfers to individua...

  9. A commentary on the taxation aspects

    International Nuclear Information System (INIS)

    Wilson, P.A.

    1992-01-01

    A commentary is given on taxation aspects of the expenditure incurred in the abandonment and reclamation of oil and gas fields. Reference is made to the taxation regime in Australia, Canada, the Netherlands, Norway, the United Kingdom and the USA. The issues addressed include: specific provisions existing within the tax code covering abandonment; the definition of abandonment costs; the year in which deduction, if available, falls; the setting of deductions against any form of income; the allowance of deductions for costs which, under general principles, are capital costs; 'claw back' from reimbursements; the precision of a deduction for abandonment costs where a country has a secondary petroleum regime. (UK)

  10. The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms:Overcoming the final hurdle of juridical double taxation within the European Union?

    OpenAIRE

    Cerioni, Luca

    2017-01-01

    This article examines the Commission’s proposal for a Directive on Double Taxation Dispute Resolution Mechanisms, by highlighting interpretative issues that its wording may arise and by discussing the conditions under which it could manage to lead to the elimination of (juridical) double taxation within the EU.

  11. The public choice problem of green taxation: The case of CO2 taxation in OECD

    International Nuclear Information System (INIS)

    Hjoellund, L.; Tinggaard Svendsen, G.

    1998-01-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO 2 taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO 2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs

  12. The decline and revival of environmentally-related taxation in Europe

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2013-01-01

    The EU Energy Taxation Directive's low minimum tax rate for diesel along with a general dieselisation of Europe's vehicle fleet explains why revenues from environmentally-related taxes gradually declined from 1999-2008. After the financial crisis environmentally-related taxation is resuming its...

  13. Tax systems of EU countries and agreements to avoid double taxation

    OpenAIRE

    Zbytovská, Lenka

    2013-01-01

    Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete description and an analysis of the actual situation of tax harmonization in the European Union and of the progress made in this field. Simultaneously the Master thesis presents the reasons for concluding the double taxation avoidance agreements ...

  14. The greening of taxation

    International Nuclear Information System (INIS)

    Barde, J.P.; Owens, J.

    1993-01-01

    How do tax measures affect the environment. And what tax regime can best promote environmental protection without damaging production. The OECD has just published a report on taxation and the environment, prepared by a special task force which united both tax and environment experts. 4 refs., 4 photos

  15. Taxation and Development

    OpenAIRE

    Timothy Besley; Torsten Persson

    2013-01-01

    The central question in taxation and development is: "how does a government go from raising around 10% of GDP in taxes to raising around 40%"? This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the literature and evidence, it builds an overarching framework to help structure thinking on the topic.

  16. Taxation on energy products and fiscal harmonisation in the European Union

    International Nuclear Information System (INIS)

    Dorigoni, S.

    2000-01-01

    Taxation on energy products has represented one of the main issues in the Community Policy for many years. The object of the draft Directive 97/30, relative to the restructuring of the European set-up for taxation on energy, is the one of promoting a harmonisation process in the excise levels and of removing, in this way, one of the main obstacles towards the achievement of competition on energy markets and, more generally, the creation of the single European market. In this article the differences in energy taxation among member states are firstly analysed, considering the effects that would arise from the application of common minimum levels of taxation as foreseen by the above-mentioned Community law. The possibility of applying to the environmental taxation (based on the internalisation of external costs due to energy production and consumption) as a convergence criterion is then considered, pointing out the main obstacles to its adoption, but also the risks that seem to be concerned with a harmonisation process that were not coherent under an environmental point of view [it

  17. Taxation of Financial Intermediation Activities in Hong Kong

    OpenAIRE

    Jack M. Mintz; Stephen R. Richardson

    2001-01-01

    This paper discusses issues related to the taxation of financial intermediation in Hong Kong in the context of Hong Kong's position as a major regional financial centre. It first provides some background analysis as to the definition of financial intermediation and identification of the providers of financial services. This is then followed by a discussion of the principles of taxation applicable to financial intermediation, including a comparison of income taxes to consumption taxes. Some sp...

  18. Taxation and regulation of uranium mining in Canada

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    Government taxation and regulation have a profound influence on mineral operations. In Canada, taxation occurs both on the federal and provincial levels. In addition, both federal and provincial regulations also affect mine operations, sometimes with overlapping, or conflicting, legislation and jurisdiction. Three broad areas of regulation affect the mine production of uranium in Canada: (1) mining law or mineral rights; (2) the licensing procedures; and (3) regulation of occupational health and safety

  19. Modelling the impact of energy taxation

    International Nuclear Information System (INIS)

    Sjoedin, J.

    2002-01-01

    Energy taxation in Sweden is complicated and strongly guides and governs district energy production. Consequently, there is a need for methods for accurate calculation and analysis of effects that different energy tax schemes may have on district energy utilities. Here, a practicable method to analyse influence of such governmental policy measures is demonstrated. The Swedish Government has for some years now been working on a reform of energy taxation, and during this process, several interest groups have expressed their own proposals for improving and developing the system of energy taxation. Together with the present system of taxation, four new alternatives, including the proposed directive of the European Commission, are outlined in the paper. In a case study, an analysis is made of how the different tax alternatives may influence the choice of profitable investments and use of energy carriers in a medium-sized district-heating utility. The calculations are made with a linear-programming model framework. By calculating suitable types and sizes of new investments, if any, and the operation of existing and potential plants, total energy costs are minimized. Results of the analysis include the most profitable investments, which fuel should be used, roughly when during a year plants should be in operation, and at what output. In most scenarios, the most profitable measure is to invest in a waste incineration plant. However, a crucial assumption is, with reference to the new Swedish waste disposal act, a significant income from incinerating refuse. Without this income, different tax schemes result in different technical solutions being most profitable. An investment in cogeneration seems possible in only one scenario. It is also found that particular features of some alternatives seem to oppose both main governmental policy goals, and intentions of the district heating company. (Author)

  20. Carbon taxation and corporate behaviour

    OpenAIRE

    Association of Chartered Certified Accountants

    2012-01-01

    This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms. Publisher PDF

  1. Urban Property Taxation: II. Land and Location. Exchange Bibliography 480.

    Science.gov (United States)

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns some specialized fields of study, including locational theory, land use and taxation, property markets and valuation, housing, and urban renewal and redevelopment. Citations are listed alphabetically…

  2. International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania

    Directory of Open Access Journals (Sweden)

    Cornelia LEFTER

    2010-09-01

    Full Text Available The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc. and global environment, Romania adapted accordingly her legal tax provisions in tax law area. One of the most relevant moments is the accession of Romanian into European Union. During pre- and after accession phase Romania has adopted the mandatory European fiscal legislation. Beeing member of EU, Romania has indirectly amended many of its double tax treaties sparing the long process of legislative amendments, including individual renegotiation and amendment with each of the contracting EU member states.

  3. Corporate income tax competition, double taxation treaties, and foreign direct investment

    OpenAIRE

    Janeba, Eckhard

    1992-01-01

    In the presence of international-capital mobility foreign direct investment is influenced by corporate income taxation and the rules how taxes paid in the host country are treated at home. In this paper the exemption, credit and deduction method are considered as tax rules. First, it is shown that under the exemption method there exist tax rate combinations that lead to a reversal of capital flows compared to a free-trade situation. Second, the decision on the tax rule and the corporate tax r...

  4. 76 FR 1065 - Security Zone; 23rd Annual North American International Auto Show, Detroit River, Detroit, MI

    Science.gov (United States)

    2011-01-07

    ...-AA87 Security Zone; 23rd Annual North American International Auto Show, Detroit River, Detroit, MI... officials at the 23rd Annual North American International Auto Show (NAIAS) being held at Cobo Hall in... 23rd Annual North American International Auto Show (NAIAS) being held at Cobo Hall in downtown Detroit...

  5. 77 FR 76411 - Security Zone; 25th Annual North American International Auto Show, Detroit River, Detroit, MI

    Science.gov (United States)

    2012-12-28

    ...-AA87 Security Zone; 25th Annual North American International Auto Show, Detroit River, Detroit, MI..., visitors, and public officials at the 25th Annual North American International Auto Show (NAIAS), which is... Purpose The 25th Annual North American International Auto Show (NAIAS) will be held at Cobo Hall in...

  6. 77 FR 2453 - Security Zone; 24th Annual North American International Auto Show, Detroit River, Detroit, MI

    Science.gov (United States)

    2012-01-18

    ...-AA87 Security Zone; 24th Annual North American International Auto Show, Detroit River, Detroit, MI..., visitors, and public officials at the 24th Annual North American International Auto Show (NAIAS), which is... The 24th Annual North American International Auto Show (NAIAS) will be held at Cobo Hall in downtown...

  7. The petroleum taxation in France

    International Nuclear Information System (INIS)

    2005-09-01

    This document details the french specificities of taxation concerning the petroleum products: the TIPP. It shows how this policy acts upon the petroleum products consumption behavior and how it allows the financing of the decentralization. (A.L.B.)

  8. European Administrative Cooperation in the Field of Taxation

    OpenAIRE

    Florin TUDOR

    2012-01-01

    The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation in tax matters at EU level is being a decisive factor in delaying the causes with the consequence of prescription of the facts which brings serious damage enhanced EU budget. This study aims to exam...

  9. Efficiency of Decoupled Farm Programs under Distortionary Taxation

    OpenAIRE

    GianCarlo Moschini; Paolo Sckokai

    1994-01-01

    When lump-sum taxation is not feasible, decoupled transfers to farmers (which require raising government revenue) will entail welfare loss somewhere in the economy. Assuming the government's objective is to assure a given welfare level for farmers, we show that when decoupling is possible, free trade is always superior to some tariff protection for a small country, even under Distortionary taxation. As expected, for a large country there is scope for an optimal tariff policy that improves the...

  10. Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks

    NARCIS (Netherlands)

    Gong, D.; Ligthart, J.E.

    2013-01-01

    Abstract: Corporate income taxation, by affecting the after-tax cost of funding, has implications for a bank's incentive to securitize. Using a sample of OECD banks over the period 1999-2006, we fi nd that corporate income taxation led to more securitization at banks that are constrained in funding

  11. INFLUENCE OF INTERNATIONALIZATION OF TAX LAW ON RUSSIAN TAX LAW ENFORCEMENT IN THE AREA OF CORPORATE TAXATION

    Directory of Open Access Journals (Sweden)

    Karina Ponomareva

    2017-01-01

    Full Text Available Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope of application. The development of Russian tax legislation is influenced by acts of international organizations, primarily the Action Plan aimed at combating base erosion and profit shifting (BEPS.Trends of regulation of corporate taxation in relationships with participation of a foreign element are considered in the article. The main issues of realization of norms in the area of corporate direct taxation are brought into light, and namely, taxation of royalties, intra-group expenses, thin capitalization rules and transfer pricing. Tax agreements concluded by the Russian Federation do not contain special rules aimed at combating abuses (in contrast, for example, from European anti-avoidance rules.In recent years Russian tax law introduced institutions that had been established and applied in the tax law of foreign countries. These processes are moving forward and are characterized by frequent changes of legislation, which indicates that the concept of deoffshorization and implementation of the BEPS plan is not always elaborated at the stage of adoption of bills.Conclusions. The author comes to the conclusion that the most relevant and most controversial issues are taxation of payment of royalties, debt financing and intra-group expenses. The practice of applying the CFC rules is just starts forming. In addition, there is a tendency to increase the quality and quantity of information sources used by tax authorities to collect

  12. Rent taxation and its intertemporal effects in a small open economy

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Poutvaara, Panu

    2009-01-01

    Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future generations. However, the effects of such steady-state gains on the transition generations have been left open. In this paper, we show that taxation of rents may also increase utilit...... of the current generation provided tax revenues are earmarked to reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially prevailing tax mix is sufficiently skewed toward wage taxation....

  13. Specific features of taxation of in-dividuals in relationships with foreign elements.

    Directory of Open Access Journals (Sweden)

    Karina Ponomareva

    2017-01-01

    Full Text Available УДК 347.9Subject. The issues of taxation of residents and non-residents under Russian tax law are considered in the article. The problems of realization of non-discrimination principle under Russian tax law are brought into light. The important role of judicial practice in development of mechanisms of taxation of non-residents is brought into light.Aim. The aim of this paper is the design of the legal framework of taxation of residents and nonresidents under Russian tax law in the scope of implementation of OECD mechanisms in the legal regulation of income taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and comparative law.Results, scope. The personal income tax under Russian tax law is a direct federal income tax. It occupies a special place in the tax system, affects the interests of almost all citizens, is fairly simple in administration, and the share of its receipt in the budget is high.The leading element of the legal construction of the tax considered in the article is the subject of taxation, and namely the peculiarities of the taxation regime, depending on whether the taxpayer has the status of a resident or non-resident. The main differences of the taxation of tax residents and non-residents in the Russian Federation are the following ones:the object of taxation for tax residents of the Russian Federation is income received from sources in the Russian Federation and (or from sources outside the Russian Federation; for non-residents it is the income they received only from sources in the Russian Federation;the tax rate for tax residents of the Russian Federation is 13 percent; the tax rate for nonresidents is 30 percent.When determining the tax base, all incomes of the taxpayer, received by him in cash or in kind, or the right to dispose of which he has arisen, as well as income in the form of

  14. Taxation Of Partnership - Legal national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

    Directory of Open Access Journals (Sweden)

    Hilling Axel

    2015-12-01

    Full Text Available This joint report includes the five legal national reports on the taxation of partnership in the Nordic countries. The general contents of these reports are summarized and thoroughly analyzed in Liselotte Madsen’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well.

  15. A Study on the establishment of environmental friendly taxation system II - concentrated on calculation of environmental friendly subsidy and taxation reform

    Energy Technology Data Exchange (ETDEWEB)

    Noh, Sang Hwan; Lim, Hyun Jung [Korea Environment Institute, Seoul (Korea)

    1998-12-01

    Establishing an environmental friendly taxation system, designing to have a sustainable development and environmental conservation simultaneously, is an important problem to be solved. Following the study on calculation of water and energy subsidy in previous year, the amount of environmental unfriendly subsidy in transportation and agriculture was calculated. Based on the introduction plan of new environmental tax, such as carbon tax and product share, a scheme of environmental friendly taxation reform was proposed. 48 refs., 5 figs., 88 tabs.

  16. Internal audit disclosures in annual reports of metropolitan municipalities in South Africa

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-03-01

    Full Text Available The role of internal audit in governance contributes significantly to accountability. However, its work is limited to internal use, and as such, it does not provide external stakeholders with information about the accountability contributions made by the internal audit function (IAF. The assurance provided by internal audit is equally important as the assurance provided by external auditors. Arguments exist that the inclusion of internal audit disclosure in public annual reports could contribute significantly to transparency and accountability in respect of municipalities. Literature suggest that the advantages of internal audit disclosure outweigh its disadvantages. This paper reports on the extent of internal audit disclosure in the eight metropolitan municipalities in South Africa for the 2012/2013 financial year. To achieve the objective set out in this paper, a mixed method approach was followed. A qualitative content analysis (deductive and inductive was performed. Qualitative text was displayed showing evidence of the disclosure item (visual presentation of quotes. To complement the qualitative text, Atlas.Ti was further utilised to quantify the codes which showed the differences in the disclosure practices of IAFs across metropolitan municipalities in South Africa. The results of this study show evidence of internal audit disclosure in annual reports despite the fact that no legislative requirements exist for internal audit to report in annual reports of municipalities. The extent and the nature of disclosure varied across metropolitan municipalities in South Africa. The results of this paper could be used to assist with establishing policy guidelines for internal audit disclosure.

  17. Does corporate income taxation affect securitization? : Evidence from OECD banks

    NARCIS (Netherlands)

    Gong, Di; Hu, Shiwei; Ligthart, J.E.

    2015-01-01

    Corporate income taxation, by affecting the after-tax cost of funding, has implications for a bank’s incentive to securitize. Using a sample of OECD banks over the period 1999–2006, we find that corporate income taxation led to more securitization at banks that are constrained in funding markets,

  18. The Public Choice Problem of Green Taxation

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Hjøllund, Lene

    1998-01-01

    -best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy...... on average. Finally, it is suggested that a CO2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grandfathered permit...

  19. The public choice problem of green taxation: The case of CO{sub 2} taxation in OECD

    Energy Technology Data Exchange (ETDEWEB)

    Hjoellund, L.; Tinggaard Svendsen, G

    1998-07-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO{sub 2} taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO{sub 2} tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs.

  20. The public choice problem of green taxation: The case of CO{sub 2} taxation in OECD

    Energy Technology Data Exchange (ETDEWEB)

    Hjoellund, L.; Tinggaard Svendsen, G.

    1998-12-31

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms` ability to organize and form stable interest groups. The paper presents empirical findings on CO{sub 2} taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO{sub 2} tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs.

  1. AMIRA international annual report 2006

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-07-01

    AMIRA International Limited is an independent association of companies to promote research in fields of interests to the mineral, coal and petroleum industries and provides its services to members in many parts of the world. The annual report contains the chairman's report, chief executive's report, details of operations, members and research; a summary of research programmes in the following areas: multi-disciplinary, geoscience, mine engineering, mineral processing, extractive metallurgy and sustainability. It contains a concise financial report for the year ended 30 June 2006. Details of projects in each area are given. Topics include: mineral flotation, hoist rope inspection and 3D imaging for underground mining.

  2. Coal economics and taxation

    Energy Technology Data Exchange (ETDEWEB)

    1978-01-01

    These proceedings contain opening remarks, the luncheon and dinner addresses, list of delegates and the papers presented at the four sessions on Coal Mines cost money - for what.; Coal mines cost money - Where the money comes from; taxation and royalty policies; and the coal industry view on operating costs. Sixteen papers are abstracted separately.

  3. Development of taxation system for oil production companies in Russia

    Science.gov (United States)

    Salmina, S. V.; Sboeva, I. M.; Selivanovskaya, J. I.; Khafizova, A. R.; Fomin, V. P.

    2018-01-01

    The present article is devoted to the taxation system for oil production companies in Russia. The role of oil production companies in the realization of the fiscal function of the state is shown. Tax and due receipts at the consolidated budget of the Russian Federation from major economic sectors in the years 2013-2015 are presented and analysed. An investigation of oil production taxation peculiarities is carried out. In particular, mineral extraction tax analysis is made, the said tax being one of the basic taxes paid by oil production companies. The authors come to a conclusion that mineral extraction tax in Russia needs reforming. Based on the investigation realized possible ways of taxation system development in respect of oil production companies in Russia are proposed. Thus, taking into account the fact that oil industry is very important for budget revenue formation, initially it is planned to test the new taxation system principles in a limited number of deposits, so called ‘pilot projects’. For highly profitable minefield deposits it is planned to introduce progressive and regressive index, varying depending on oil prices. Within the framework of the investigation the authors come to a conclusion that it is necessary to introduce gradually the taxation system based on the definition of surplus profit depending on the cost effectiveness and taking into account oil prices.

  4. Tobacco taxation policy in three Baltic countries after the EU accession

    Directory of Open Access Journals (Sweden)

    Konstantin Krasovsky

    2012-11-01

    Full Text Available BACKGROUND: Estonia, Latvia and Lithuania joined the EU in 2004 and had to increase tobacco excise rates. The aim of the paper is to explore the impact of tax policies on tobacco consumption, revenue and tobacco market in the Baltic countries.METHODS: Data on tobacco sales, tax rates, prices, revenues, and smoking prevalence were taken from databases and reports. Tobacco affordability index was calculated using data on prices and GDP. RESULTS: Tobacco taxation policy had three similar stages in Baltic countries: (1 In 2004-2007, tax rates increased slowly and cigarettes became more affordable in years of economic boom. Tobacco consumption and smuggling out of Baltic countries was on the rise, which caused increase of sales and revenues. (2 In 2008-2009, Baltic countries had to hike excise and VAT rates in years of economic recession, which caused sharp decline of cigarette affordability and resulted in large decline of consumption and sales and some excise revenue downfall in 2009-2010; however, all countries had higher revenues in 2010 than in 2007. (3 In 2011, economic situation improved and tobacco sales and revenue increased. The tobacco taxation policy in Baltic countries in 2004-2011 resulted in: (1 decline of total (licit + illicit annual cigarette consumption by 30% both in Latvia and Lithuania, and by 10% in Estonia; (2 decline of daily smoking prevalence by 10-20%; (3 decline of the out-of-country smuggling; (4 almost no changes in volumes of smuggling into Lithuania and Estonia; (5 three-fold increase of the annual tobacco revenues in three countries combined.CONCLUSIONS: Decrease of tobacco affordability caused by tax hikes and economic recession was the key factor of tobacco consumption decline. Tobacco tax hike is a win-win policy, while in years of economic boom it has more fiscal benefits and in years of economic recession it has more public health benefits.

  5. Taxation and petroleum exploration and production contracts. Adapting to the market

    International Nuclear Information System (INIS)

    Bret, N.

    1999-01-01

    The contractual and fiscal framework of exploration and production activity is an essential factor in the host countries' oil and gas policy and in the investment strategy of international oil and gas companies. Since the counter-shock in 1986, a number of countries have gradually modified the terms of their exploration and production contracts and taxation systems to meet the new requirements of the industry and to continue promoting capital investment. This also concerns investment in producing fields, in new deep sea areas and in the production of heavy crudes

  6. Command-And-Control or Taxation?

    DEFF Research Database (Denmark)

    Oh, Christina; Svendsen, Gert Tinggaard

    2015-01-01

    an ineffective command-and-control (CAC) tool, whereas Denmark has chosen the effective tool of taxation. One main explanation for this variation in policy choice is the variation in institutional setups, namely the corporatist route in Denmark versus the pluralistic route in California....

  7. A multilateral tax treaty: designing an instrument to modernise international tax law

    OpenAIRE

    Broekhuijsen, D.M.

    2017-01-01

    In this book, the author addresses the legal and political aspects of a multilateral tax treaty that fundamentally transforms the way states cooperate in the field of international taxation. Working from a normative and pragmatic view on international tax relations, he proposes a management-focused approach to multilateral cooperation in international taxation. The resulting managerial framework treaty is drawn up on the basis of insights from political science and legal philosophy and is ill...

  8. Basic principles of taxation of small-scale enterprises in the Russian Federation

    OpenAIRE

    Khodyreva Viktoriia Andreevna

    2015-01-01

    This research is devoted to general principles of taxation of small-scale enterprises. Development of small-scale enterprises is one of the most important lines of tax policy in Russian Federation. The development of principles of taxation is important while forming a strong state system of taxation. In this work basic principles and some specific are provided. This work is of great scientific interest to law students, graduates, teachers and other persons interested in law and particularly i...

  9. E-public services: the case of e-taxation in Slovenia

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2006-09-01

    Full Text Available The paper discuses e-taxation, one of the services offered by many governments in the world today. It argues that although this service can be developed well, according to the many benchmarking models in the world and become very familiar to members of the public , it can also be used poorly. The empirical results in the paper prove this. The case of Slovenia is presented, with a placement of Slovenia on the European map of e-government and a thorough description of the different electronic taxation services available to Slovenian citizens. Slovenia ranks above the EU average in online availability and in sophistication. The supply side of e-taxation services is then compared to the demand side and the results of different research studies and questionnaires are discussed and compared. Since e-taxation services, especially concerned with personal income tax, are still to be used more widely by Slovenian citizens, different existing approaches that have tried to correct the situation are analysed and new possibilities are suggested.

  10. Generation 4 International Forum. 2008 annual report

    International Nuclear Information System (INIS)

    2008-01-01

    This 2008 Annual Report is the second annual report issued by GIF (Generation IV International Forum). It provides an update on the GIF organization, membership, and participation in research and development (R-D) projects for each Generation IV system. It summarizes the milestones for development of each system and progress of the R-D toward their accomplishment. Finally, it includes a brief description of the cooperation between GIF and other international endeavors for the development of nuclear energy. Chapter 2 describes the membership and organization of the GIF, the structure of its cooperative research and development arrangements, and the status of Member participation in those arrangements. Chapter 3 provides a summary of the GIF R-D plans, and its activities and achievements during 2008. It highlights the R-D challenges facing the teams developing Generation IV systems and the major milestones towards the development of these systems. It also describes the progress made regarding the development of methodologies for assessing Generation IV systems with respect to the established goals of GIF. Chapter 4 reviews other major international collaborative projects in the field of nuclear energy and explains how the GIF interacts and cooperates with them. Appendix 1 provides an overview on the goals of Generation IV nuclear energy systems and outlines the main characteristics of the six systems selected for joint development by GIF. The list of abbreviations and acronyms given at the end of the report defines terms used in the various chapters including various nuclear energy systems and international programs referred to in connection with GIF R-D activities. Some bibliographical references are given in order to facilitate access to public information about R-D progress and achievements on specific technical issues for GIF systems

  11. Socially Optimal Taxation of Alcohol: The Case of Czech Beer

    OpenAIRE

    Janda, Karel; Mikolasek, Jakub; Netuka, Martin

    2010-01-01

    The proposed paper belongs to the literature on food demand and optimal taxation and to the literature dealing with economics of alcohol production and consumption. We investigate the question of optimal taxation for the commodity whose consumption has positive and negative features both for individual consumer and for the society. The commodity we analyze is the Czech beer.

  12. Adam Smith on public expenditure and taxation

    Directory of Open Access Journals (Sweden)

    Maurício C. Coutinho

    2001-01-01

    Full Text Available This paper presents Adam Smith’s view on taxation and public expenditure, by means of an almost literal reading of the Wealth of Nations famous passages on the "duties of the sovereign" and on the "maxims of taxation". Contrarily to the commonest usage of these passages, we will show that their core is the preoccupation with the public expenditure soaring and the defence of decentralisation. Furthermore and also contrarily to the existing interpretations we defend the non-existence of any contradiction between Smith’s income and price theory (and the incidence hypothesis, provided due attention is paid to the guiding role of the "maxims".

  13. AMIRA international annual report 2007

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-07-01

    AMIRA International Limited is an independent association of companies to promote research in fields of interests to the mineral, coal and petroleum industries and provides its services to members in many parts of the world. The annual report contains the chairman's report, chief executive officier's report, details of operations, members and research, and a summary of research programmes in the following areas: geoscience, mine engineering, mineral processing, extractive metallurgy; multi-disciplinary; and sustainability. It contains a concise financial report for the year ended 30 June 2007. Details of projects in each area are given. Topics include: mineral flotation, hoist rope inspection and 3D imaging for underground mining.

  14. On the equivalence between progressive taxation and inequality reduction

    OpenAIRE

    JU, Biung-Ghi; MORENO-TERNERO, Juan D.

    2007-01-01

    We establish the precise connections between progressive taxation and inequality reduction, in a setting where the level of tax revenue to be raised is endogenously fixed and tax schemes are balanced. We show that, in contrast with the traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income order preservation does not always hold in this setting. However, we show that, among rules satisfying consistency and, either reven...

  15. Financial system and taxation: the role in the economy

    OpenAIRE

    Taha, Roshaiza

    2017-01-01

    The relationship between the financial system (specifically stock market development) and economic growth has been an important issue of debate. A well-functioning financial system can affect economic growth through the improvement of capital productivity and the efficient allocation of resources. The role of taxation as a major determinant of an active financial system and strong economic growth also becomes of interest to the researcher. Taxation through policy and revenue collection seems ...

  16. Green Taxation in Question: Politics and Economic Efficiency in Environmental Regulation

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    these policy recommendations are second best in strict economic terms, they are the best economic designs given that they must be politically feasible. Understanding the politics of green taxation is the prerequisite for the development of effective green taxation models which have a chance of being...

  17. Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce

    Directory of Open Access Journals (Sweden)

    Güneş ÇETİN GERGER

    2016-07-01

    Full Text Available Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes. Because it’s application is easy and taxpayers don’t show resistance to the value added tax. On electronic commerce value added taxes are using commonly. To provide equity in taxation, some taxation principles are adapted for value added taxes too. In this paper, we are trying to analyze the development of e-commerce in the world and e-taxation regulations and problems in the European Union (EU and Organization for Economic Cooperation and Development (OECD countries. The EU and OECD countries are making regulations in this issue. The last regulation is Base Erosion and Profit Shifting 15 point action plan in 2014. Taxation of the digital economy is the first action plan. In addition this, some regulations about taxation of digital economy are being done in Turkey in the case of Base Erosion and Profit Shifting action plan.

  18. EU citizenship and direct taxation

    NARCIS (Netherlands)

    E.W. Ros (Erik)

    2017-01-01

    markdownabstractThe main question addressed in this study is: _How has the concept of EU citizenship influenced the legal autonomy of Member States; most notably in the field of direct taxation and are the implications of that influence on the tax autonomy of Member States acceptable?_

  19. Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

    OpenAIRE

    Dumiter Florin; Jimon Ștefania; Boiță Marius

    2017-01-01

    Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The...

  20. The law and practice of electronic taxation in Nigeria: The gains and ...

    African Journals Online (AJOL)

    The law and practice of electronic taxation in Nigeria: The gains and challenges. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING ... With e-taxation, taxpayers can conveniently pay their taxes electronically from ...

  1. Negotiating EU CO2/energy taxation. Political economic driving forces and barriers

    International Nuclear Information System (INIS)

    Klok, Jacob

    2001-11-01

    The primary objective of this project is to identify the main political economic driving forces behind and barriers against the creation of an EU agreement on CO 2 /energy taxation. The analysis is based on a theoretical framework for understanding European integration and on detailed historical investigations into a process of EU negotiations concerning CO 2 /energy taxation that took place from the 1980s to 1994. Following the historical analysis of political economic driving forces and barriers, some overall perspectives on possible future developments within the field of EU CO 2 /energy taxation are finally advanced. The secondary objective of the project is to consider the possible effects on the EU negotiation process of Danish efforts to push the CO 2 /energy tax proposal from the late 1980s to 994. This analysis is based on the preceding historical analysis of the EU negotiation process, as well as further investigations into the national Danish development within the field of CO 2 /energy taxation, including accounts of Denmark's particular relations with the EU during the period in question. Finally, based on the likely future developments in the field EU CO 2 /energy taxation. Denmark's strategic opportunities are outlined. (BA)

  2. An Application Domain Extension to CityGML for immovable property taxation: A Turkish case study

    Science.gov (United States)

    Çağdaş, Volkan

    2013-04-01

    It is generally acknowledged that immovable property taxes are one of the main revenue sources for local government. The literature emphasizes that the administration of property taxes needs well-developed inventories or registers that provide complete and accurate records of the taxed properties and their legal-economic attributes. This requirement is generally fulfilled by Spatial Data Infrastructures (SDIs) in which the coordinate exchange and sharing of geo-spatial data is provided by separate registers/information systems such as: cadastral systems, building and address registers. Recently, the Open Geospatial Consortium presented a core component of a 3D SDI in the form of an international domain standard for representing, storing and exchanging 3D city models. The CityGML allows the semantic and 3D geometrical representation of physical objects but does not deal with the legal and administrative aspects of the city objects which are required for the process of property taxation. This paper outlines the development of an Application Domain Extension (ADE) for the immovable property taxation domain that expands the CityGML data model with the legal and administrative concepts defined in Turkish Law. The study shows that this ADE could be a 3D national data model for municipal information systems and facilitate a more efficient taxation process, as well as providing data for urban planning, facility management and other municipal services.

  3. A behavioral economics perspective on tobacco taxation.

    Science.gov (United States)

    Cherukupalli, Rajeev

    2010-04-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally.

  4. 77 FR 52784 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2012-08-30

    ... Choice of Court Agreements; international contract law; developments in major PIL organizations... International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on developments in private international law on Thursday...

  5. The polity and politics of carbon-dioxide taxation in small European states

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    to the adoption of carbon dioxide taxation in only smaller countries in Europe. The research questions addressed by the present paper are how and why is it that small countries that in terms of emissions are virtually irrelevant to climate change and which are more open to forces of international competition...... are more susceptible to introduce carbon dioxide taxes ? It is hypothesized that features of the institutionalized patterns of policy-making, the polity of small states, can provide explanations for their climate politics, and ultimately the outcome policy in question....

  6. Exploring agricultural taxation in Europe

    NARCIS (Netherlands)

    Veen, van der H.B.; Meulen, van der H.A.B.; Bommel, van K.H.M.; Doorneweert, R.B.

    2007-01-01

    This report describes the tax systems in ten European countries, focusing on agriculture. It not only deals with income tax, it also describes other taxes such as gift and inheritance tax and Value Added Tax. This information leads to an analysis of the impact of taxation on the competitive position

  7. AMIRA international annual report 2008

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2008-07-01

    AMIRA International Limited is an independent association of companies to promote research in fields of interests to the mineral, coal and petroleum industries and provides its services to members in many parts of the world. The annual report contains the chairman's report, chief executive officier's report, members and research and gives a 50-year review and details of the encyclopaedia 'Data Metallogenica'. Details are given of projects in the following areas: geoscience, mine engineering, mineral processing, extractive metallurgy; sustainability and multi-disciplinary. It contains a concise financial report for the year ended 30 June 2008. Details of projects in each area are given. Topics include: mineral flotation, software for underground mining design, drilling technologies and mineral processing.

  8. International VLBI Service for Geodesy and Astrometry 2000 Annual Report

    Science.gov (United States)

    Vandenberg, N. R. (Editor); Baver, K. D. (Editor); Smith, David E. (Technical Monitor)

    2000-01-01

    This volume of reports is the 2000 Annual Report of the International Very Long Base Interferometry (VLBI) Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the permanent components of IVS. The IVS 2000 Annual Report documents the work of the IVS components for the period March 1, 1999 (the official inauguration date of IVS) through December 31, 2000. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS web site at http://ivscc.gsfc.nasa.gov/publications/ar2000. This book and the web site are organized as follows: (1) The first section contains general information about IVS, a map showing the location of the components, information about the Directing Board members, and the report of the IVS Chair; (2) The second section of Special Reports contains a status report of the IVS Working Group on GPS phase center mapping, a reproduction of the resolution making IVS a Service of the International Astronomical Union (IAU), and a reprint of the VLBI Standard Interface (VSI); (3) The next seven sections hold the component reports from the Coordinators, Network Stations, Operation Centers, Correlators, Data Centers, Analysis Centers, and Technology Development Centers; and (4) The last section includes reference information about IVS: the Terms of Reference, the lists of Member and Affiliated organizations, the IVS Associate Member list, a complete list of IVS components, the list of institutions contributing to this report, and a list of acronyms. The 2000 Annual Report demonstrates the vitality of the IVS and the outstanding progress we have made during our first 22 months.

  9. A Theory of Top Income Taxation and Social Insurance

    OpenAIRE

    Francisco M. Gonzalez; Jean-Francois Wen

    2014-01-01

    The development of the welfare state in the Western economies between 1930 and 1990 coincided with a puzzling pattern in the taxation of top incomes. Effective tax rates at the top increased sharply but then gradually decreased, even as social transfers continued rising. We propose a new theory of the development of the welfare state to explain these facts. Our main insight is that social insurance and top income taxation are substitutes for averting social confl?ict. We emphasize the role of...

  10. Taxation, Corporate Financial Policy and the Cost of Capital

    OpenAIRE

    Alan J. Auerbach

    1982-01-01

    The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on the incentive to invest, via the cost of capital,taking full account of important issues that arise independently from the question of taxation. Included in the analysis is a discussion of empirical findings about the interaction of inflation...

  11. Europe's experience with carbon-energy taxation

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2010-01-01

    The COMETR project is a comprehensive attempt to account ex-post for the implications of carbon-energy taxation, taking into account differences in sectoral tax burdens and within a suitable macro-economic framework capable of providing an overall assessment, the E3ME model of Cambridge...... Econometrics. The results indicate reductions in greenhouse gas emissions for six member states as a result of carbon-energy taxation under revenue-neutral environmental tax reform (ETR). These effects are mirrored by reductions in total fuel consumption, with the largest reductions occurring in countries...... with the highest tax rates. Accordingly, the European environmental tax reforms had by 2004 caused reductions in greenhouse gas emissions of 3.1% on average for the six member countries examined, with the largest fall recorded for Finland (5.9%). E3ME-results also suggest that ETR-countries did not experience...

  12. THE IMPACT OF DISCONNECTION OF ACCOUNTANCY FROM TAXATION ON THE SHARE RESULT

    Directory of Open Access Journals (Sweden)

    BERINDE SORIN ROMULUS

    2010-12-01

    Full Text Available The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand. A great number of scientists points of view converge to the idea that the emergence of the accounting science was determined by fiscal reasons. During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned. But along with the general development of economy we observe the coming forth of new and important participants to the economical activity, these being directly interested in the growth of the activity of the enterprise in question and providing them with information could no longer be overlooked.

  13. Taxation and Welfare: A Revision Exercise.

    Science.gov (United States)

    Boden, Andrew

    1992-01-01

    Offers a revision exercise intended to remind students of some economic terminology associated with taxation and welfare. Provides a set of definitions for which students are to supply matching terms. Includes an answer list and suggests related exercises. (SG)

  14. Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

    Directory of Open Access Journals (Sweden)

    Dumiter Florin

    2017-12-01

    Full Text Available Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the de jure provisions of the double taxation avoidance conventions and the de facto application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still room for maneuver to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.

  15. Reduction of Systemic Risk by Means of Pigouvian Taxation.

    Science.gov (United States)

    Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

    2015-01-01

    We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund.

  16. Reduction of Systemic Risk by Means of Pigouvian Taxation.

    Directory of Open Access Journals (Sweden)

    Vinko Zlatić

    Full Text Available We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund.

  17. Do excise taxes save lives? The Irish experience with alcohol taxation.

    Science.gov (United States)

    Walsh, B M

    1987-12-01

    This paper studies the effects of changes in the level of indirect taxation of alcoholic beverages on alcohol-related problems. Using time series data for Ireland the following topics are explored: (1) the effect of changes in taxation on the retail price of alcohol; (2) the effect of changes in the retail price on the consumption of alcohol; and (3) the association between changes in alcohol consumption and the incidence of certain alcohol-related problems, such as deaths from liver cirrhosis and fatal road accidents. The evidence is that a relatively small number of alcohol-related deaths would be averted by higher alcohol taxes. The effect of heavier taxation on the distribution of purchasing power is discussed.

  18. Double Dividend Taxation Relief: A New View From The Corporate Income Tax Perspective

    OpenAIRE

    Sebastian Lazar

    2010-01-01

    Double taxation of dividends is a matter of great interest in the actual context of globalization and free movement of capital and persons. As the classical system is more and more abandoned, new solutions for the relief of double taxation are put into practice as a mean to reduce the fiscal burden on shareholders. With few exceptions, all these solutions are based on dividend tax relief. The paper aims at providing alternative solutions for double dividend taxation relief by taking some acti...

  19. Changes in direct and indirect taxation in the process of the EU tax system reform

    Directory of Open Access Journals (Sweden)

    Miletić Vesna

    2015-01-01

    Full Text Available Proceeding from the changes in direct and indirect taxation in the process of the EU tax system reform and the fact that new trends bring about vital social changes, the research in this area could add to the understanding of economic development of these countries. In the EU with its decentralized tax policy, changes in direct and indirect taxation are permanently implemented in the process of tax system reform. Harmonization of direct and indirect taxation in the EU is conducted by means of the adopted community law regulations. In the harmonization of direct taxation there is a tendency towards an increase of the level of fiscal coordination and elimination of barriers to the common market. Thus direct taxation reforms are limited to achieving higher level of coordination and preventing evasion and double taxation. The current policy is the result of the principle according to which fiscal competition has positive effects on reducing consumption and on the EU economic development. In the harmonization process the systems of indirect taxation are aligned particularly with excise duty and value added tax. Fiscal strategies in the reform process are mostly aimed at fiscal coordination, modernization, informative cooperation, evasion reduction and elimination of malpractices in fulfilling a VAT payment liability. Within the excise tax system minimal excise rates are determined and an environmentally-friendly policy is pursued. The main priorities of taxation changes within the harmonization process are in respect of evasion reduction and irrational fiscal competition on the EU market. A study of direct and indirect taxation changes in the process of the tax system reform is highly significant both from the aspect of efficient tax-system functioning, which results in achieving EU macroeconomic goals, and from the aspect of single states' interests in the process of transition and accession.

  20. On the effect of taxation in the online sports betting market

    OpenAIRE

    Vidal-Puga, Juan

    2016-01-01

    We analyse the effect of taxation in the online sport betting market. This market is characterized by its negligible marginal costs. Taxation can be on volume (General Betting Duty) or on gross profit (Gross Profit Tax). We model the two most popular online sport betting bets: fixed-odds and spread, as compared with another traditional sport betting: parimutuel.

  1. INDIRECT TAXATION TRENDS IN THE EUROPEAN UNION MEMBER STATES

    Directory of Open Access Journals (Sweden)

    MARIUS CRISTIAN MILOŞ

    2014-12-01

    Full Text Available The objective of this paper is to outline the recent dynamics of the indirect taxation in the European Union member states, with a special focus on the Romanian case. We could notice that indirect taxation continues to play an important role for all the member states, in their attempt to recover from the global economic crisis. Morover, we have presented some of the recent changes in the legislative frameworks, which happened with a rather rapid pace, and contributed to a rather challenging business climate.

  2. Taxation of income of natural persons resulting from emloyment

    OpenAIRE

    Lísková, Jana

    2013-01-01

    in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or l...

  3. «Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation

    OpenAIRE

    Jack M. MINTZ

    1982-01-01

    The object of this study is to answer two questions related to the design of profit taxes when taking into account riskiness of firms. The first question is the following: leaving aside general equilibrium effects of taxation on the interest rate and risk premia faced by firms, would a cash flow tax be neutral with respect to the investment decisions made by firms. The second question to be considered is whether profit tax rates should vary across industries because of different degrees of ri...

  4. Optimal social insurance with linear income taxation

    DEFF Research Database (Denmark)

    Bovenberg, Lans; Sørensen, Peter Birch

    2009-01-01

    We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard in disab...... in disability insurance is absent. Imperfect insurance is optimal because it encourages workers to insure themselves against disability by working and saving more, thereby alleviating the distortionary impact of the redistributive income tax on labor supply and savings.......We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard...

  5. A Behavioral Economics Perspective on Tobacco Taxation

    Science.gov (United States)

    2010-01-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally. PMID:20220113

  6. Swedish Taxation in a 150-year Perspective

    Directory of Open Access Journals (Sweden)

    Stenkula Mikael

    2014-11-01

    Full Text Available This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the taxation of labor income, capital income, wealth, inheritances and gifts, consumption and real estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as income taxes and general consumption taxes and taxes that were less visible to the public (such as payroll taxes and social security contributions. The tax-to-GDP ratio was initially low and relatively stable, but from the 1930s, the ratio increased sharply for nearly 50 years. Towards the end of the period, the tax-to-GDP ratio declined significantly.

  7. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence...

  8. Mechanism of Fiscal and Taxation Policies in the Geothermal Industry in China

    Directory of Open Access Journals (Sweden)

    Yong Jiang

    2016-09-01

    Full Text Available Geothermal energy is one of the cleanest sources of energy which is gaining importance as an alternative to hydrocarbons. Geothermal energy reserves in China are enormous and it has a huge potential for exploitation and utilization. However, the development of the geothermal industry in China lags far behind other renewable energy sources because of the lack of fiscal and taxation policy support. In this paper, we adopt the system dynamics method and use the causal loop diagram to explore the development mechanism of fiscal and taxation policies in the geothermal industry. The effect of the fiscal and taxation policy on the development of the geothermal industry is analyzed. In order to promote sustainable development of the geothermal industry in China, the government should pay more attention to subsidies for the geothermal industry in the life-cycle stage of the geothermal industry. Furthermore, a plan is necessary to provide a reasonable system of fiscal and taxation policies.

  9. Changes in the taxation of personal and corporate income in developed countries

    Directory of Open Access Journals (Sweden)

    Leoš Vítek

    2012-01-01

    Full Text Available Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010. In the first part of the paper, we summarise changes in the businesses environment in developed countries. In its second part, the paper discuses changes of the personal and corporate taxation in developed countries, their structure and impacts of the economic crisis on the tax revenues and tax structures. The last part analyses and discusses changes in the tax policy in the field of business and labour taxation. Our results show that the business taxation, compared to the personal taxation, depends stronger on the economic cycle. Although the structure of tax revenues in the developed countries has not changed significantly over the past ten years, decreasing of the personal and corporate tax rates has stopped.

  10. Key Policy Makers' Awareness of Tobacco Taxation Effectiveness through a Sensitization Program.

    Science.gov (United States)

    Heydari, Gholamreza; Ebn Ahmady, Arezoo; Lando, Harry A; Chamyani, Fahimeh; Masjedi, Mohammadreza; Shadmehr, Mohammad B; Fadaizadeh, Lida

    2015-12-01

    The implementation of 5 of the 6 WHO MPOWER program in Iran is satisfactory; the only notable shortcoming is the lack of tobacco taxation increases. This study was designed to increase key policy makers' awareness of tobacco taxation effectiveness through a sensitization program in Iran. This analytical and semi-experimental study in 2014 included 110 tobacco control key policy makers, who were trained and received educational materials on the importance of tobacco taxation. A valid and reliable questionnaire was completed before and three months after intervention. Data were analyzed using mean (SD), t-Test and analysis of variance. The mean (SD) scores at pre- and post-test were 2.7 ± 3 and 8.8 ± 1 out of 10, respectively. Paired t-tests demonstrated a significant difference in the pre- post-test knowledge scores. Increasing knowledge and promoting favorable attitudes of policy makers can lead to greater attention which could in turn change tobacco taxation policies.

  11. The Principles of Tax Law Equality in The Context of Direct Taxation

    Directory of Open Access Journals (Sweden)

    Magdalena Jarczok-Guzy

    2017-10-01

    Full Text Available Aim/purpose - The purpose of this article is a presentation of the principles of tax law equality with the aim of establishing the significance of these rules for the system of direct taxation in Poland. Only forms of taxation have been selected to conduct this analysis because they offer the most transparent and variegated picture of the real tax burden. Design/methodology/approach - The article follows the method of economic comparative analysis and offers a review of available literature on the subject. Findings - This analysis proves that the choice of different types of income taxation for natural persons conducting business activity has influence on tax burden. Research implications/limitations - The system of direct taxation in Poland has problems with equality rules because of different tax rates and tax returns which are available in Polish law. Originality/value/contribution - This article presents the problem of tax law equality in the context of economic theories developed by selected economists.

  12. Issues of the economic risks theory under direct taxation

    Directory of Open Access Journals (Sweden)

    Vyacheslav Aleksandrovich Slavin

    2015-09-01

    Full Text Available Objective to calculate and justify the probabilistic characteristics of the economic risks of the company selling goods with profit and suffering from the burden of direct taxation. The economic nature and mechanisms of tax risks are described. Methods probabilisticdynamic method based on a few mathematically formulated principles ndash probability principle the principle of measurement etc. The method allows to find the optimal distributions of the phase variables components of the decisions vector of the production system numerical characteristics of which mathematical expectation variance covariance etc. bear the necessary information about the optimal properties of the economic actorsrsquobehavior. Results the basic equation of probabilisticdynamic method ndash the SchrodingerBellman equation ndash was integratedthe function of state was found the normal distribution was obtained of the vector of economic decisions in the phase space of the firm. The phase trajectories and the effective areas of the variables dispersion phase were researched. It is shown that at the intersection of the variation areas of normal distributions corresponding to two different production conditions there is a possibility of spontaneous transitions between these states accompanied by losses of capital assets of the company. The transition probabilities and the expression for average losses of working capital were calculated. It is shown that the inclusion of weak field tax perturbation leads to the modulation of the probability curves and average losses obtained earlier in the work by V.A. Slavin and I.N. Urusova quotMarket dynamics of productioneconomic system. 2. Transitions between production conditions. Elements of risks theoryquot for the company in the absence of taxation. The author outlines the nature of modulation of the main characteristics of tax risks related to the fact that the tax field influences the production system by phase trajectories

  13. Energy taxation difficulties

    International Nuclear Information System (INIS)

    Landsberg, H.H.

    1993-01-01

    This paper assesses what may be the underlying reasons for the Clinton administration's recent failure to pass the Btu Tax on energy sources and the current difficulties that this Administration is experiencing in acquiring nation wide consensus on a gasoline tax proposal. Two difficulties stand out - regional differences in climate and thus winter heating requirements, and the differences from state to state in transportation system preferences. The paper cites the positive aspects of energy taxation by noting the petroleum industry's efforts to develop a new less polluting reformulated gasoline

  14. Taxation of Public Owned Land for Real Estate Reconstruction in Kiev, Ukraine

    Directory of Open Access Journals (Sweden)

    М.А. Malashevskyy

    2016-05-01

    Full Text Available Researched of plots and fences used during the reconstruction of real estate in the city Kiev and proposed taxation on public owned land for a period of reconstruction of the real estate. On the base of these calculations, demonstrate the feasibility of such a land taxation.

  15. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State and local taxation of Job Corps deliverers. 638.812 Section 638.812 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted...

  16. Quasi-experimental taxation elasticities of US gasoline demand

    International Nuclear Information System (INIS)

    Goel, R.K.

    1994-01-01

    Taxation elasticities provide inputs in public policy aimed at raising revenues. Using the quasi-experimental method, this paper calculates gasoline taxation elasticities for the USA over 1952-86. The medium (mean) elasticity over this period is found to be -0.075 (-0.122). However, the elasticity following the oil shock of 1973 is found to be statistically different from the pre-shock elasticity. Reasons for this change in elasticity are discussed. The implication of this analysis is that tax policies based on price elasticities, rather than on tax elasticities, might be using an inappropriate elasticity estimate and consequently misinterpreting the government's ability to raise tax revenues. (author)

  17. The Impact of Taxation on Economic Growth: Case Study of OECD Countries

    Directory of Open Access Journals (Sweden)

    Macek Rudolf

    2015-01-01

    Full Text Available The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000–2011. The impact of taxation is integrated into growth models by its impact on the individual growth variables, which are capital accumulation and investment, human capital and technology. The analysis in this paper is based on extended neoclassical growth model of Mankiw, Romer and Weil (1992, and for the verification of relation between taxation and economic growth the panel regression method is used. The taxation rate itself is not approximated only by traditional tax quota, which is characteristic by many insufficiencies, but also by the alternative World Tax Index which combines hard and soft data. It is evident from the results of both analyses that corporate taxation followed by personal income taxes and social security contribution are the most harmful for economic growth. Concurrently, in case of the value added tax approximated by tax quota, the negative impact on economic growth was not confirmed, from which it can be concluded that tax quota, in this case as the indicator of taxation, fails. When utilizing World Tax Index, a negative relation between these two variables was confirmed, however, it was the least quantifiable. The impact of property taxes was statistically insignificant. Based on the analysis results it is evident that in effort to stimulate economic growth in OECD countries, economic-politic authorities should lower the corporate taxation and personal income taxes, and the loss of income tax revenues should be compensated by the growth of indirect tax revenues.

  18. Notes on Ricardo’s theory of value and taxation

    OpenAIRE

    Tsoulfidis, Lefteris

    2005-01-01

    The purpose of this paper is twofold: on the one hand is to discuss Ricardo’s version of the labour theory of value; and on the other hand, is to analyse some crucial aspects of Ricardo’s theory of taxation as an extension and further elaboration of his theory of value. This discussion is illustrated with the use of a formal model based on a generalisation of Ricardo’s numerical examples. The claim that the paper raises is that Ricardo’s analysis of taxation is a kind of a comparative statics...

  19. IAML (International Association of Music Libraries) Annual Conference, Neapol 21.-25.7. 2008

    Czech Academy of Sciences Publication Activity Database

    Vozková, Jana; Petrášková, Z.

    2009-01-01

    Roč. 46, 1-2 (2009), s. 164-167 ISSN 0018-7003. [International IAML annual conference. Neapol, 20.07.2008-25.07.2008] Institutional research plan: CEZ:AV0Z90580513 Keywords : music library * international conference

  20. Generation 4 International Forum. 2009 annual report

    International Nuclear Information System (INIS)

    2009-01-01

    This 2009 Annual Report is the third annual report issued by GIF (Generation 4. International Forum). It includes 3 chapters in addition to an introduction plus 4 appendices, as follows. Chapter 2 describes the membership and organization of GIF, the structure of its cooperative research and development arrangements as well as the status of Members' participation in such arrangements. Chapter 3 summarizes GIF research and development plans, activities and achievements during 2009. It highlights the scientific and technical challenges facing the teams developing Generation IV systems and the major milestones towards the development of these systems. It also describes the progress made on the development of methodologies for assessing Generation IV systems with respect to the established goals of GIF. Chapter 4 reviews the cooperation between GIF and other international programs dealing with the development of nuclear energy. Appendix 1 provides an overview on the goals of Generation IV nuclear energy systems and an outline of the main characteristics of the six systems selected for joint development by GIF. Appendix 2 presents the objectives that have been set for the various System Steering Committees and the associated Project Management Boards for the next 5 years. Appendix 3 reproduces the Table of Contents of the Proceedings from the GIF Symposium held in Paris (France) in 2009. Appendix 4 provides a list of abbreviations and acronyms (with the corresponding definitions) which are used in this report or are relevant to GIF activities

  1. Energy taxation policy in the European Union: the hydrogen case

    International Nuclear Information System (INIS)

    Chernyavs'ka, L.; Gulli, F.; Lanfranconi, C.

    2006-01-01

    The paper proceeds as follows. Section 2 describes the state of art of the taxation policy on hydrogen in EU Countries. Section 3 describes the methodology used in this paper. Section 4 compares the external costs of the different motor fuel cycles. Section 5 deals with the problem of energy taxation describing a proposal for European energy tax harmonisation based on the internalisation of external costs. Finally, section 6 resumes the main results of the analysis

  2. Economic Impact of Tobacco Price Increases Through Taxation: A Community Guide Systematic Review.

    Science.gov (United States)

    Contreary, Kara A; Chattopadhyay, Sajal K; Hopkins, David P; Chaloupka, Frank J; Forster, Jean L; Grimshaw, Victoria; Holmes, Carissa B; Goetzel, Ron Z; Fielding, Jonathan E

    2015-11-01

    Tobacco use is a leading cause of preventable death in the U.S. and around the world. Increasing tobacco price through higher taxes is an effective intervention both to reduce tobacco use in the population and generate government revenues. The goal of this paper is to review evidence on the economic impact of tobacco price increases through taxation with a focus on the likely healthcare cost savings and improvements in employee productivity. The search covered studies published in English from January 2000 to July 2012 and included evaluations of national, state, and local policies to increase the price of any type of tobacco product by raising taxes in high-income countries. Economic review methods developed for The Guide to Community Preventive Services were used to screen and abstract included studies. Economic impact estimates were standardized to summarize the available evidence. Analyses were conducted in 2012. The review included eight modeling studies, with seven providing estimates of the impact on healthcare costs and three providing estimates of the value of productivity gains. Only one study provided an estimate of intervention costs. The economic merit of tobacco product price increases through taxation was determined from the overall body of evidence on per capita annual cost savings from a conservative 20% price increase. The evidence indicates that interventions that raise the unit price of tobacco products through taxes generate substantial healthcare cost savings and can generate additional gains from improved productivity in the workplace. Published by Elsevier Inc.

  3. Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce

    OpenAIRE

    Güneş ÇETİN GERGER; Adnan GERÇEK

    2016-01-01

    Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes. Because it’s application is easy and taxpayers don’t show resistance to the value added tax. On electronic commerce value added taxes are using commonly. To provide equity in taxation, some taxation principles are adapted for value added tax...

  4. METHODS OF TAXATION IN THE TAX HAVENS. EXAMPLES OF TAXATION IN THE BAHAMAS, BERMUDA AND THE CAYMAN ISLANDS

    Directory of Open Access Journals (Sweden)

    ENEA CONSTANTIN

    2015-12-01

    Full Text Available We should never trust appearances: "the drum, with all the noise it makes is not only filled with wind"[1]. This old oriental proverb perfectly illustrates our proposal regarding the "true false" tax havens. Only at the beginning of this century, learned before firms to exercise their activity in the national territory, returned to international trade. The continuous search for new outlets to escape the growing production, export them first and then they were implanted overseas sales platforms and then installing production. Zero Haven sites or havens with zero tax consisting essentially of small economies, the British colonies (Cayman Islands, British Virgin Islands, dependent territories of the Commonwealth (Bermuda or territories became independent (Antigua, Bahamas 1963 or Vanuatu 1980. Our study will analyze tax havens most common: Bahamas, Bermuda or the Cayman Islands, where we find all models of reception that can be viewed in other areas zero-haven: International Business Companies (Antigua, the Virgin Islands, Nevis exemption schemes to insurance companies or banks (Barbados, Vanuatu. The subject of tax evasion subject of much debate, targeting both the domestic economic space and the world. Unlike their concerns globally, domestic concerns to reduce tax evasion resumes, especially on taxation of small businesses, avoiding knowingly scope of tax havens.

  5. Foreign investment, international mergers and the 1993 capital income tax reform in Finland

    OpenAIRE

    Hannu Piekkola

    1995-01-01

    Foreign direct investment in Finland and the 1993 Finnish Capital Income Tax Reform are examined in this article. Under territorial taxation, the most common form of international double taxation relief; the tax reform will encourage new capital investment. New capital investment from the US, which applies worldwide taxation, would be mildly discouraged, and FDI in the form of mergers and acquisitions largely discouraged. In the UK and Japan, the worldwide principle only covers tax rates. Thu...

  6. Taxation of petroleum companies possessing private information

    International Nuclear Information System (INIS)

    Osmundsen, P.

    1995-01-01

    For countries having petroleum resources, a common objective of the Ministry of Energy is to maximise the net total government take from the petroleum industry. Most models of petroleum taxation, assuming symmetric information, recommended neutral taxation. A royalty is not optimal in this case as it gives disincentives for extraction, causing too much of the reservoir to remain unexploited. Through the operating activities, however, the companies obtain private information about the costs. A low cost company may conceal its information by imitating a high cost company, and must therefore be given an economic compensation (information rent) to be induced to reveal its true costs. An optimal regulatory response to asymmetric information may involve royalties, as these enable the government to capture a larger fraction of the economic rent. 17 refs., 2 figs

  7. Corporate Taxation and the International Challenge

    Directory of Open Access Journals (Sweden)

    Schmidt Peter Koerver

    2014-11-01

    Full Text Available It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened in order to prevent base erosion and profit shifting. Thus, to some extent Denmark has already tried to address a number of the key pressure areas mentioned in the recently published OECD BEPS report, such as international mismatches in entity and instrument characterization, the tax treatment of related party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective.

  8. Multinational Taxation and R&D Investments

    NARCIS (Netherlands)

    de Waegenaere, A.; Sansing, R.C.; Wielhouwer, J.L.

    2012-01-01

    This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and

  9. Multinational taxation and R&D investments

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Sansing, R.; Wielhouwer, J.L.

    2012-01-01

    This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and

  10. Fifteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    1982-09-01

    The Fifteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Group Meeting, in Obninsk, USSR, Vienna from 30 March to 2 April 1982. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  11. Sixteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1983-10-01

    The Sixteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Meeting Group, in Vienna from 12-15 April 1983. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  12. Fifteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-09-01

    The Fifteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Group Meeting, in Obninsk, USSR, Vienna from 30 March to 2 April 1982. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  13. Sixteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    1983-10-01

    The Sixteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Meeting Group, in Vienna from 12-15 April 1983. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  14. TAXATION OF FINANCIAL SECTOR AFTER THE CRISIS IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Mara Eugenia-Ramona

    2012-12-01

    Full Text Available Taxation of financial sector is an important issue of the actual fiscal policy, especially after the economic crisis impact. By taxing the financial sector, it is intended taxation of financial transactions, and financial activities. European Union supports the taxation of the financial system and makes proposals in this regard. This paper tries to reveal the major aspects concerning the taxation of financial sector, both theoretical and empirical aspects. It will analyze the reasons which justify the application of such taxes, but also difficulties involved in practice. Another major objective of this paper is to examine the role of taxation in the financial sector as important regulatory instrument. This subject is debated in European Commission papers and by many economists. There are underlined the necessity of such tax, the impact and the economic efficiency. Our purpose is to identify if this kind of tax is good for our economy and what can be the impact from budgetary point of view. For finding this answers the paper realize a complex analysis of the types of taxes applied on financial sector in countries which already adopted this kind of taxes, like United Kingdom, Austria, Hungary, Cyprus. We believe that the financial sector should be charged, because was responsible in great measure the economic crisis impact. A potential tax applied to financial sector is considered as an important source of budget revenues. This article tries to explore the possible tax measures for financial sector according to the major principle of public finance –equity and efficiency. Special attention will be given to the need to implement financial sector taxation in Romania. In the years before the crisis banks and entire financial sector in Romania recorded significant profits. For this reason such tax is justified given that this sector is exempt from VAT. Applying such a tax would reduce the budget deficit and on the long term will

  15. 48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs. ...

  16. International Working Group on Fast Reactors Second Annual Meeting. Summary Report

    International Nuclear Information System (INIS)

    1969-01-01

    The Agenda of the Meeting was as follows: Opening of the meeting. 2. Appraisal of the IWGFB's activity for the period from the first annual meeting of the Group. 3. Comments on national programmes on fast breeder reactors. 4. Presentation of general findings and conclusions of national and regional meetings on fast reactor problems held in represented countries and international organisations last year. 5. Comments on the programmes of international meetings on fast reactors to be held in 1969. 6. Consideration of a schedule for meetings on fast reactors in 1970. 7. Suggestions for the topics and location of specialists' meetings in 1969-1970. 8. Suggestions for reviews and studies in the field of fast reactors. 9. The time and place of the third annual meeting of the IWGFR. 10. Closing of the meeting

  17. Analysis Of The Effectiveness Of Tax Billingusing A Letter Of Reprimand In Increasing The Acceptance Of Income Tax Year 2011-2014 Agency Study On Taxation Service Offices Pratama Medan East

    Directory of Open Access Journals (Sweden)

    Putri Kemala Dewi Lubis

    2017-06-01

    Full Text Available The purpose of this research is to know the effectiveness of tax billing using a letter of reprimand in increasing the Acceptance of Income Tax on Taxation Service Offices Pratama Medan East and also to know the effectiveness of the implementation of the tax Billing with a letter of reprimand on Taxation Service Offices Pratama Medan East. The type of research is descriptive and the research object is the tax billing using a letter of reprimand on Taxation Service Offices Pratama Medan East. In this research it is to measure the effectiveness of tax billing using a letter of reprimand in increasing the acceptance of the tax ratio of the effectiveness of tax billing with a letter of reprimand and the ratio of tax revenue contribution.The test result shows that the tax billing with a letter of reprimand in 2011 and 2014 classified as ineffective and contributed less to the receipt of income tax in Taxation Service Offices Pratama Medan East.Head of Taxation Service Offices Pratama Medan East can perform various business both internally and externally to increase the effectiveness and contribution of tax billing in working areas.

  18. L'imposizione progressiva nei paesi sottosviluppati. (Progressive taxation in underdeveloped countries

    Directory of Open Access Journals (Sweden)

    C. COSCIANI

    2014-07-01

    Full Text Available The arguments for progressive taxation in the nineteenth century were strongly countered by reference to their harmful effects on the incentives to produce, save and invest. This position is still fairly widespread in discussions on what makes a sound fiscal policy for the underdeveloped countries today. The present article argues that progressive taxation corrects the maldistribution of national income, producing additional positive effects in a depressed economy in the process of development, especially as regards investment and the balance of payments. The considerations set out by the author suggest that in underdeveloped countries, progressive taxation must therefore not be regarded only from the point of view of national finance, but from that of the redistribution of income.JEL: E24, E62, H21, O15, F32

  19. The 1928 draft convention for the prevention of double taxation in the special matter of succession duties. The conventions concluded by Romania

    Directory of Open Access Journals (Sweden)

    S.-D. ŞCHIOPU

    2017-12-01

    Full Text Available Romania has concluded two conventions for the avoidance of double taxation on estate and inheritance tax during the interwar period. Since one of these conventions is still in force and the difficulties caused by the burdens resulting from inheritance tax in cross-border situations are of great importance to the proper functioning of the EU and of the internal market, this short article aims to compare the solutions proposed by the 1928 Draft Convention for the Prevention of Double Taxation in the Special Matter of Succession Duties and the conventions concluded by Romania in 1932 and 1934, considering that at some point our legislator may want to reintroduce an inheritance tax.

  20. The Challenges for Real Estate Mass Valuation and Taxation System for the Economic Stabilization of Latvia

    OpenAIRE

    Barvika, S; Rausis, A; Geipele, I

    2012-01-01

    The real estate tax policy, as well as a massive reform in the real estate mass valuation was among major reforms of the Latvian government in the financial crisis management plan. These reforms were supported by the International Monetary Fund and European Commission. One of the directions for economic recovery suggested by the lenders to Latvia was a reform of taxation system including reviewing of stagnated real property tax principles. This reform met total critici...

  1. Individual Income Taxation in the World and Russian Practice: Modern Tendencies and Prospects

    Directory of Open Access Journals (Sweden)

    Pogorletskiy Alexander I.

    2013-11-01

    Full Text Available The article speaks about tendencies in individual income taxation in the leading countries of the world at the modern stage of development, marks out the contribution of the individual income tax into formation of the income base of authorities of all levels and emphasises its role in smoothing social consequences in the post-crisis period. Moreover, the article considers specific features of the individual income taxation in the Russian Federation including possibilities of modification of the existing system of levying this tax through increase of tax rates and introduction of the progressive scale of taxation.

  2. 24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

    Science.gov (United States)

    2010-04-01

    ... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to rental...

  3. Corporate tax in an international environment – Problems and possible remedies

    Directory of Open Access Journals (Sweden)

    Kari Seppo

    2015-09-01

    Full Text Available The paper addresses the problems of corporate taxation in a globalized world. It first considers recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and open economies. The paper emphasizes the severity of the problems caused by current international tax rules. It compares various national and international policy alternatives and considers two recent Nordic tax reform proposals as examples of national-level solutions. The problems of current international corporate taxation are fundamental. Introducing increasingly tight antiavoidance measures could serve as a medium-term approach but does not provide any promising long-term solution. There should be more research concerning initiatives that would reform the fundamental principles of the international tax system.

  4. The Optimal Taxation of UnskilIed Labor with Job Search and Social Assistance

    NARCIS (Netherlands)

    Boone, J.; Bovenberg, A.L.

    2002-01-01

    In order to explore the optimal taxation of low-skilled labor, we extend the standard model of optimal non-linear income taxation in the presence of quasi-linear preferences in leisure by allowing for involuntary unemployment, job search, an exogenous welfare benefit, and a non-utilitarian social

  5. TAXATION PECULIARITIES OF E-COMMERCE MARKET PLAYERS

    Directory of Open Access Journals (Sweden)

    Т. Zatonatska

    2016-09-01

    Full Text Available The article carried out with complex overview of tax regulation approaches of e-Commerce market, the features of international practices of taxation are revealed, in particular, EU countries, USA, China, etc. The nature and characteristics of e-Commerce market tax regulation is also revealed by international organizations, in particular, the OECD .It is provided with the best practices of leading countries in the sphere of e-Commerce market tax regulation and those which are the most appropriate for implementation in Ukraine are singled out. Based on experience of EU countries, USA and China the necessity of improving tax system is justified. It is provided with recommendations of tax regulation improvement in respect of a such groups of e-Commerce market subjects as "Producers" and "Intermediaries". Moreover it is determined with the most priority recommendations for implementation, in particular, tax-free period for hosting providers, the exemption of income tax for Internet retail trade enterprises and increase the maximum level of duty-free import of goods to Ukraine. Expected predicted effects are provided from implementation of such measures, the main of which are legalization, increasing the number of employees, attracting the world leaders of e-Commerce market to the domestic market, innovation incentives for market development and the intensification of cross-border trade.

  6. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    OpenAIRE

    Dries Lesage

    2014-01-01

    This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS) in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI) with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a gr...

  7. The mutual agreement procedure and arbitration of double taxation disputes

    OpenAIRE

    Ilias Bantekas

    2008-01-01

    It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model T...

  8. 25th Annual International Laser Physics Workshop (LPHYS’16)

    International Nuclear Information System (INIS)

    2017-01-01

    EDITORIALDear Readers,The 25th annual International Laser Physics Workshop, LPHYS’16, took place in the city of Yerevan, Republic of Armenia. 319 participants from 32 countries attended the conference. It was hosted by the Yerevan Physics Institute, A Alikhanyan National Laboratory. This year the conference has been endorsed by the Optical Society (OSA), the year the society celebrates its 100th anniversary.The LPHYS’16 Steering Committee and the Advisory and Program Committee would like to extend their sincere gratitude to Dr. Koryun B Oganesyan (Chair of the Local Organizing Committee) and to his team for the outstanding job performed on organizing, arranging, managing and putting in order the conference. Their combined effort lead to a successful result.In this volume of the IOP Journal of Physics: Conference Series you will find selected proceedings of the Workshop in Yerevan.Please make a note that the 26th annual International Laser Physics Workshop (LPHYS’17) will take place from July 17 to July 21, 2017 in the city of Kazan, Russia hosted by the Kazan E K Zavoisky Physical-Technical Institute (KPhTI).With kind regards,Steering and Advisory and Program committeesLPHYS’16 (paper)

  9. The feasibility of ecological taxation

    International Nuclear Information System (INIS)

    Paulus, A.T.G.

    1995-01-01

    From an analysis of the possibilities and complexities of ecological taxation, conducted within the context of the first NRP (research project 851051E), it follows that the feasibility of ecological taxes is determined by their design, the level at which they are implemented, the taxing authority by which they are imposed and by the constitutional, institutional and fiscal framework in which they are embedded

  10. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment, the...

  11. 77 FR 19646 - International Whaling Commission; 64th Annual Meeting; Nominations

    Science.gov (United States)

    2012-04-02

    ... Commissioner representing the positions of non-governmental organizations. Generally, only one non-governmental... the U.S. IWC Commissioner representing the positions of non-governmental organizations. Generally... International Whaling Commission; 64th Annual Meeting; Nominations AGENCY: National Marine Fisheries Service...

  12. International Code Assessment and Applications Program: Annual report

    International Nuclear Information System (INIS)

    Ting, P.; Hanson, R.; Jenks, R.

    1987-03-01

    This is the first annual report of the International Code Assessment and Applications Program (ICAP). The ICAP was organized by the Office of Nuclear Regulatory Research, United States Nuclear Regulatory Commission (USNRC) in 1985. The ICAP is an international cooperative reactor safety research program planned to continue over a period of approximately five years. To date, eleven European and Asian countries/organizations have joined the program through bilateral agreements with the USNRC. Seven proposed agreements are currently under negotiation. The primary mission of the ICAP is to provide independent assessment of the three major advanced computer codes (RELAP5, TRAC-PWR, and TRAC-BWR) developed by the USNRC. However, program activities can be expected to enhance the assessment process throughout member countries. The codes were developed to calculate the reactor plant response to transients and loss-of-coolant accidents. Accurate prediction of normal and abnormal plant response using the codes enhances procedures and regulations used for the safe operation of the plant and also provides technical basis for assessing the safety margin of future reactor plant designs. The ICAP is providing required assessment data that will contribute to quantification of the code uncertainty for each code. The first annual report is devoted to coverage of program activities and accomplishments during the period between April 1985 and March 1987

  13. Corporate Taxation and the International Challenge

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2014-01-01

    It is argued that the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory...... corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened...... party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective....

  14. 17 CFR 240.17Ad-13 - Annual study and evaluation of internal accounting control.

    Science.gov (United States)

    2010-04-01

    ... internal accounting control. 240.17Ad-13 Section 240.17Ad-13 Commodity and Securities Exchanges SECURITIES... Company Rules § 240.17Ad-13 Annual study and evaluation of internal accounting control. (a) Accountant's... accountant concerning the transfer agent's system of internal accounting control and related procedures for...

  15. Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital

    OpenAIRE

    Ribes Ribes, Aurora

    2004-01-01

    This paper is intended to analyse the treatment of capital gains in Spanish tax treaties. In particular, the author focuses on the new provision on the taxation of capital gains as a consequence of the alienation of shares in the Belgium-Spain double tax treaty.

  16. 76 FR 34209 - International Whaling Commission; 63rd Annual Meeting; Nominations

    Science.gov (United States)

    2011-06-13

    ... Commissioner representing the positions of non-governmental organizations. Generally, only one non-governmental... recommendations to the U.S. IWC Commissioner representing the positions of non-governmental organizations... International Whaling Commission; 63rd Annual Meeting; Nominations AGENCY: National Marine Fisheries Service...

  17. European Administrative Cooperation in the Field of Taxation

    Directory of Open Access Journals (Sweden)

    Florin TUDOR

    2012-04-01

    Full Text Available The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation in tax matters at EU level is being a decisive factor in delaying the causes with the consequence of prescription of the facts which brings serious damage enhanced EU budget. This study aims to examine the legal ways and means to ensure that the information, reports, statements and other documents mandatory to the administrative or judicial proceedings to be legal required from the counterparts existing in other members states invoked as evidence by their competent bodies.

  18. U.S. Taxation of Business: Relevance of the European Experience. German Studies Notes.

    Science.gov (United States)

    McLure, Charles E., Jr.

    American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…

  19. Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

    Directory of Open Access Journals (Sweden)

    Hilling Axel

    2015-12-01

    Full Text Available This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.

  20. Coal economics and taxation discussed at symposium

    Energy Technology Data Exchange (ETDEWEB)

    1978-06-01

    Some of the highlights from the Symposium on Coal Economics and Taxation Symposium, Regina Saskatchewan May 7-9, 1978, sponsored by the Coal Association of Canada are presented. Investment, provincial policy, sources of funds, uncertainty, tax policies, and operating costs are discussed.

  1. Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation

    OpenAIRE

    Hatice Jenkins; Glenn Jenkins

    2007-01-01

    Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of firms exporting from these areas. The WTO has attempted to eliminate this exemption through its rules to promote the non-discrimination of fiscal systems with respect to export production. In particular, these rules do not allow countries to exempt the income of firms exporting from Free Trade Zones from corporate income taxation. This paper examines both theoretically as we...

  2. Air pollutant taxation: an empirical survey

    International Nuclear Information System (INIS)

    Cansier, D.; Krumm, R.

    1997-01-01

    An empirical analysis of the current taxation of the air pollutants sulphur dioxide, nitrogen oxides and carbon dioxide in the Scandinavian countries, the Netherlands, France and Japan is presented. Political motivation and technical factors such as tax base, rate structure and revenue use are compared. The general concepts of the current polices are characterised

  3. Non-linear Capital Taxation Without Commitment

    OpenAIRE

    Emmanuel Farhi; Christopher Sleet; Iván Werning; Sevin Yeltekin

    2012-01-01

    We study efficient non-linear taxation of labour and capital in a dynamic Mirrleesian model incorporating political economy constraints. Policies are chosen sequentially over time, without commitment. Our main result is that the marginal tax on capital income is progressive, in the sense that richer agents face higher marginal tax rates. Copyright , Oxford University Press.

  4. Generation 4 International Forum. 2014 Annual Report

    International Nuclear Information System (INIS)

    2015-01-01

    This eighth edition of the Generation IV International Forum (GIF) Annual Report highlights the main achievements of the Forum in 2014, and in particular progress made in the collaborative RandD activities of the eleven existing project arrangements for the six GIF systems: the gas-cooled fast reactor, the sodium-cooled fast reactor, the supercritical-water-cooled reactor and the very-high-temperature reactor. Progress made under the memoranda of understanding for the lead-cooled fast reactor and the molten salt reactor is also reported. In May 2014, China joined the supercritical-water-cooled reactor system arrangement; and in October 2014, the project arrangement on system integration and assessment for the sodium-cooled fast reactor became effective. GIF also continued to develop safety design criteria and guidelines for the sodium-cooled fast reactor, and to engage with regulators on safety approaches for generation IV systems. Finally, GIF initiated an internal discussion on sustainability approaches to complement ongoing work on economics, safety, proliferation resistance and physical protection

  5. Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms

    OpenAIRE

    Behrendt, Simon; Wamser, Georg

    2018-01-01

    This paper examines location choices of multinational enterprises (MNEs). We particularly focus on the consequences of double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key policy instrument used by countries to regulate international tax issues related to the cross-border activities of MNEs. Based on three alternative location choice models, which all allow parameter estimates to vary randomly across firms, we show that fir...

  6. DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Gabriela DOBROTĂ

    2010-06-01

    Full Text Available Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

  7. DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Gabriela DOBROTĂ

    2010-09-01

    Full Text Available Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

  8. Comparison of property taxation systems in the European Union

    Directory of Open Access Journals (Sweden)

    Krzysztof Adam Firlej

    2014-08-01

    Full Text Available In this paper an attempt has been made to characterize theoretical and empirical determinants of property taxation systems in the European Union with particular emphasis on the fiscal functions of property tax. The study was conducted based on the method for the analysis and critique of literature. Within the theoretical framework, this study touches upon such issues as: theoretical considerations of property taxation and the classification of property taxation systems within the European Union with a distinction between value systems and surface systems. At the practical level characteristics have been established of property taxation volvasystems in the European Union considering the range of subjective and objective methods for determining and updating the tax base, as well as the amount of tax burden. Subsequently, an analysis has been done of the fiscal functions of property tax within the European Union. It has been noted that the role of the property tax in individual Member States of the European Union is different. Results indicate that the key cause of a significant variation in effects of a fiscal nature is the adopted method of determining the so-called tax value of the property (market value or rental value of the property, as determined for the purposes of establishing the tax base as well as accepted rates. It was found that tax revenues in countries where cadastral systems exist are much greater than in the case of surface systems. It should also be noted that, in countries where the dimension of property taxes is made conditional on the data collected in cadastral records, the tax potential varies, and the reasons for this state of affairs are the specific solutions adopted in particular European countries.

  9. Reforming Capital Taxation in Italy

    OpenAIRE

    Luc Eyraud

    2014-01-01

    This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.

  10. Carbon taxation reform in the European Union. The options involved

    International Nuclear Information System (INIS)

    Laurent, Eloi; Le Cacheux, Jacques

    2011-01-01

    Even though the EU clearly leads the global fight against climate change and despite the additional reduction in emissions due to the global crisis and European recession, the ambitious objectives flagged in the '20-20-20 by 2020' strategy and 'climate-energy package' may be out of reach if a more resolute and consistent policy of carbon taxation is not rapidly put in place in the EU. In this paper, we detail and discuss the different options available for such European carbon taxation. Initially published in 'Revue de l'OFCE' No. 116

  11. The Political Economy of Capital Income and Profit Taxation in a Small Open Economy

    NARCIS (Netherlands)

    Huizinga, H.P.; Nielsen, S.B.

    1996-01-01

    This paper considers the political economy of the mix of profit, investment and saving taxation in a small open economy where agents generally differ in their shares of profit and other income.In this setting, capital income taxation can have the dual role of financing government spending and of

  12. The cost-effectiveness and consumer acceptability of taxation strategies to reduce rates of overweight and obesity among children in Australia: study protocol.

    Science.gov (United States)

    Comans, Tracy A; Whitty, Jennifer A; Hills, Andrew P; Kendall, Elizabeth; Turkstra, Erika; Gordon, Louisa G; Byrnes, Josh M; Scuffham, Paul A

    2013-12-14

    Childhood obesity is a recognised public health problem and around 25% of Australian children are overweight or obese. A major contributor is the obesogenic environment which encourages over consumption of energy dense nutrient poor food. Taxation is commonly proposed as a mechanism to reduce consumption of poor food choices and hence reduce rates of obesity and overweight in the community. An economic model will be developed to assess the lifetime benefits and costs to a cohort of Australian children by reducing energy dense nutrient poor food consumption through taxation mechanisms. The model inputs will be derived from a series of smaller studies. Food options for taxation will be derived from literature and expert opinion, the acceptability and impact of price changes will be explored through a Citizen's Jury and a discrete choice experiment and price elasticities will be derived from the discrete choice experiment and consumption data. The health care costs of managing rising levels of obesity are a challenge for all governments. This study will provide a unique contribution to the international knowledge base by engaging a variety of robust research techniques, with a multidisciplinary focus and be responsive to consumers from diverse socio-economic backgrounds.

  13. ACCOUNTING – TAXATION REPORT IN TERMS OF DEFERRED TAXES ON ASSETS REVALUATION

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2014-12-01

    Full Text Available There has always been and will be a relationship between accounting and taxation, and the ongoing discussions are related to intensity, interrelation and generation of reciprocal effects. Profit is the "wealth" achieved by the economic entity, the share of shareholders after paying the income tax, where applicable, which makes the profit have a major influence on the method of determination and thus of the accounting treatment incurred by the income tax depending on the accounting cultures in dispute for supremacy, namely the European accounting culture and the Anglo-Saxon accounting culture. As the users of information in the financial statements seek to assess the performance and profitability of the company in general and, academically, the income tax is the only element raising debates on the relationship between accounting and taxation, we deemed it useful to conduct a study on the accounting – taxation report in terms of deferred taxes related to assets revaluation. The record of deferred tax amount for each type of temporary difference results in elimination of tax effects from accounting, with the aim of revealing the real earnings of the economic entity and not its fiscal side, all of which is a step in disconnecting the taxation accounting

  14. Annual International DIC Society Conference and SEM Fall Conference

    CERN Document Server

    Reu, Phillip

    2017-01-01

    This collection represents a single volume of technical papers presented at the Annual International DIC Society Conference and SEM Fall Conference organized by the Society for Experimental Mechanics and Sandia National Laboratories and held in Philadelphia, PA, November 7-10, 2016. The volume presents early findings from experimental, standards development and various other investigations concerning digital image correlation - an important area within Experimental Mechanics. The area of Digital Image Correlation has been an integral track within the SEM Annual Conference spearheaded by Professor Michael Sutton from the University of South Carolina. In 2016, the SEM and Sandia joined their collaborative strengths to launch a standing fall meeting focusing specifically on developments in the area of Digital Image Correlation. The contributed papers within this volume span numerous technical aspects of DIC including standards development for the industry. .

  15. Gender and Taxation : Improving Revenue Generation and Social ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    As countries pursue the twin objectives of economic growth and poverty reduction, ... research project will investigate gender biases in taxation in six countries (Argentina, ... L'appel des bourses de recherche du CRDI pour 2018 est lancé.

  16. Assessment of Consequences of Replacement of System of the Uniform Tax on Imputed Income Patent System of the Taxation

    Directory of Open Access Journals (Sweden)

    Galina A. Manokhina

    2012-11-01

    Full Text Available The article highlights the main questions concerning possible consequences of replacement of nowadays operating system in the form of a single tax in reference to imputed income with patent system of the taxation. The main advantages and drawbacks of new system of the taxation are shown, including the opinion that not the replacement of one special mode of the taxation with another is more effective, but the introduction of patent a taxation system as an auxilary system.

  17. Obesity-related health impacts of fuel excise taxation- an evidence review and cost-effectiveness study.

    Science.gov (United States)

    Brown, V; Moodie, M; Cobiac, L; Mantilla Herrera, A M; Carter, R

    2017-05-04

    Reducing automobile dependence and improving rates of active transport may reduce the impact of obesogenic environments, thereby decreasing population prevalence of obesity and other diseases where physical inactivity is a risk factor. Increasing the relative cost of driving by an increase in fuel taxation may therefore be a promising public health intervention for obesity prevention. A scoping review of the evidence for obesity or physical activity effect of changes in fuel price or taxation was undertaken. Potential health benefits of an increase in fuel excise taxation in Australia were quantified using Markov modelling to simulate obesity, injury and physical activity related health impacts of a fuel excise taxation intervention for the 2010 Australian population. Health adjusted life years (HALYs) gained and healthcare cost savings from diseases averted were estimated. Incremental cost-effectiveness ratios (ICERs) were reported and results were tested through sensitivity analysis. Limited evidence on the effect of policies such as fuel taxation on health-related behaviours currently exists. Only three studies were identified reporting associations between fuel price or taxation and obesity, whilst nine studies reported associations specifically with physical activity, walking or cycling. Estimates of the cross price elasticity of demand for public transport with respect to fuel price vary, with limited consensus within the literature on a probable range for the Australian context. Cost-effectiveness modelling of a AUD0.10 per litre increase in fuel excise taxation using a conservative estimate of cross price elasticity for public transport suggests that the intervention would be cost-effective from a limited societal perspective (237 HALYs gained, AUD2.6 M in healthcare cost savings), measured against a comparator of no additional increase in fuel excise. Under "best case" assumptions, the intervention would be more cost-effective (3181 HALYs gained, AUD34.2

  18. Integrating International Business Law Concepts into a High School Business Law Course.

    Science.gov (United States)

    Golden, Cathleen J.; McDonald, Michael L.

    1998-01-01

    Outlines international business content for a high school business law curriculum: history of international business law, World Trade Organization, international disputes, contracts and sales, financing/banking, currency, taxation, intellectual property, transportation, and multinational corporations. Considers whether to teach international…

  19. Taxation of income from tourists’ accommodation: case of Romanian boarding houses

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2012-12-01

    Full Text Available This paper presents the main aspects regarding taxation of income which the boarding houses’ owners get from tourists’ accommodation services. Whether they unfold the activity as legal person or obtain receipts as natural person, the boarding houses’ owners must pay tax to the budget. The tax calculation, term of payment, submission of tax declaration, these are some issues approached in this paper. The level of taxation affects accommodation tariffs and so their competitiveness. The fiscal optimization represents a very important aspect for business administration, irrespective of size of the economic entity.

  20. About the «Fonsadera» and the Public Forms of Taxation

    Directory of Open Access Journals (Sweden)

    Carlos ESTEPA DÍEZ

    2013-03-01

    Full Text Available As a tax in replacement of fonsado (the host service, fonsadera is analysed here in the context of military taxes and services, paying special attention to these phenomena in the Kingdoms of the Francs and the Empire. Fodrum and servitium regis as taxes linked to the provisioning of the king and his retinue, and their evolution towards a royal tax in cash. We will consider them as public forms of taxation that represent generic services due to the king, rather than the continuity of roman public taxation.

  1. Registered indians and tobacco taxation: a culturally-appropriate strategy?

    Science.gov (United States)

    Wardman, A E Dennis; Khan, Nadia A

    2005-01-01

    Taxation of tobacco is a widely-used strategy that prompts smoking cessation among adults and reduces cigarette consumption among continuing smokers. Registered Indian tobacco use prevalence is at least double that of the rest of Canadians and is in part due to the lower cost of tobacco products purchased on reserve by Registered Indians (RIs) as they are tax exempt. Although registered Indian communities have the ability to collect tax on tobacco products and direct the use of these revenues, this strategy is rarely utilized. Tobacco taxation could have substantial health and economic benefits to RI communities, but perhaps is not culturally-appropriate. In order to better support RI communities, governments and other organizations need to examine this policy instrument in the context of RI populations.

  2. Biofuel mandate versus favourable taxation of electric cars. The case of Norway

    OpenAIRE

    Geir H. Bjertnæs

    2013-01-01

    This study investigates whether biofuel policies or favourable taxation of electric cars should be employed to satisfy a green house gas emission target connected to private transport within the Norwegian economy. The study shows that implementation of biofuel generates a welfare gain in the presence of the current favourable taxation of electric cars in Norway. Implementation of biofuels, however, generates a welfare loss when the tax rate on purchase of electric cars is increased to the ave...

  3. Capital income taxation and the Atkinson-Stiglitz theorem

    OpenAIRE

    Gahvari, F.; Micheletto, L.

    2016-01-01

    Accounting for the role of financial system and money holdings in an optimal nonlinear income tax model, we argue that capital income taxation is a non-redundant policy tool even if individual preferences are separable between leisure and other goods.

  4. The Optimal Income Taxation of Couples

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup; Satz, Emmanuel

    This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social welfare...... that many actual redistribution systems, featuring family-based transfers combined with individually-based taxes, generate schedules with negative jointness...

  5. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study.

    Directory of Open Access Journals (Sweden)

    Petra S Meier

    2016-02-01

    Full Text Available While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO "best buy" intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities.An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol; and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on mortality rates are as

  6. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study.

    Science.gov (United States)

    Meier, Petra S; Holmes, John; Angus, Colin; Ally, Abdallah K; Meng, Yang; Brennan, Alan

    2016-02-01

    While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO "best buy" intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on mortality rates are as follows: current tax

  7. TAXATION. FAIRNESS. EQUALITY

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2014-12-01

    Full Text Available The issue of taxation is a phenomenon long past barriers fiscal regulations and procedures, as in the contemporary period is a phenomenon with multiple implications of economic, social and political. Tax procedures also were upgraded and complicated that not only specialists but also taxpayers need the jurisdictional knowledge, informatics and especially in the economic field. Dealing over the jurisdictional and procedural measure, it seems that the other side of the relationship between tax authorities and taxpayers, the economic and psycho-behavioral was neglected. Tax authorities as part of the administrative system, whose main objective attracting tax revenues to the Exchequer in terms of data legislation, legislation that reflects the vision of the governments policy in operation. One must ask if the official fiscal policies, take into account the coordinates of the report psychobehavioral tax? The answer to this question and some comments to address this issue, this paper covered together. The tax will not ever paid with pleasure, but it is known that fiscal equity confers a degree of acceptance by payers of the tax burden. Modern fiscal policies are marked by complicated structure of tax systems, more sophisticated procedures and rush image of politicians that do not retain as little detriment to promote populism reality. Another problem is the invasion of of social security, namely the objective is also looking to be promoted on account of fiscal policy without taking into account the fact that the two policies, the fiscal and social security are still their primary objective. The combination of the two types of , the purely fiscal and social, administrative approach is undoubtedly affected, and the effectiveness of the two policies may be affected taxpayers reactions is recognized in the literature are controversial. Taxpayers are vexed not only the size of the tax burden but also its structure, especially the way the official division

  8. E.U. versus O.E.C.D. Taxation – An Extended Overview for Direct Taxes and Social Contributions

    Directory of Open Access Journals (Sweden)

    Paula Lazar

    2015-03-01

    Full Text Available In a borderless world governed by the mobility of production factors, especially of capital and work force, and characterized by the common markets, taxation/fiscal policy represents a key component of the economic reform and will have a profound impact upon the future of the global economy. For the European Union that still wishes to be seen as a unitary state/force, the complex taxation processes are leaving deep marks upon the business environment development. The OECD countries might not aim the complex coordination processes that define the European Union, but the taxation processes are not without effect upon the business environment development in OECD member states. This paper aims to present a detailed overview of the direct taxation systems – direct taxes and social contributions - at both European and worldwide levels by breaking it down to taxpayer level in order to underline the dynamics and complexity of the taxation process that affect the business environment development. Furthermore, the paper will highlight the impact that the financial crisis had had and still has upon the taxation systems - reducing the fiscal burden upon corporate taxpayer and shifting the burden upon the personal taxpayers.

  9. Self-Selection, Optimal Income Taxation, and Redistribution

    Science.gov (United States)

    Amegashie, J. Atsu

    2009-01-01

    The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

  10. 6th Annual International Conference on ICT: Big Data, Cloud and Security

    CERN Document Server

    2015-01-01

    The Annual International Conference on ICT: Big Data, Cloud and Security (ICT-BDCS 2015) serves as a platform for industry professionals, academics, researchers, scientists, consultants and policy makers to interact and discuss various issues in big data, cloud computing and IT security.

  11. Taxation, business environment and FDI location in OECD countries

    Czech Academy of Sciences Publication Activity Database

    Hájková, Dana; Nicoletti, G.; Vartia, L.; Yoo, K.-Y.

    Č. 502 (2006), s. 1-33 Institutional research plan: CEZ:AV0Z70850503 Keywords : taxation * business environment * foreign direct investment Subject RIV: AH - Economics http://www.oecd.org/eco/working_papers

  12. Progressive Taxation and Tax Morale

    OpenAIRE

    Philipp Doerrenberg; Andreas Peichl

    2010-01-01

    As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach - which has not been investigated before. Our theoretical analysis leads to two testable predictions. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax progressivity on tax m...

  13. Budget 2002: business taxation measures

    OpenAIRE

    Blow, L.; Hawkins, M.; Klemm, A.; McCrae, J.; Simpson, H.

    2002-01-01

    Following the 2002 Budget, this Briefing Note examines some of the Chancellor's changes to business taxation. A number of Budget measures, including the research and development tax credit for large companies and the exemption of capital gains on the sale of subsidiaries, are welcome and should improve the efficiency of the UK's tax system. All of these measures were subject to extensive prior consultation. A number of other measures were not foreshadowed in the Pre-Budget Report. Three of th...

  14. Obesity-related health impacts of fuel excise taxation- an evidence review and cost-effectiveness study

    Directory of Open Access Journals (Sweden)

    V. Brown

    2017-05-01

    Full Text Available Abstract Background Reducing automobile dependence and improving rates of active transport may reduce the impact of obesogenic environments, thereby decreasing population prevalence of obesity and other diseases where physical inactivity is a risk factor. Increasing the relative cost of driving by an increase in fuel taxation may therefore be a promising public health intervention for obesity prevention. Methods A scoping review of the evidence for obesity or physical activity effect of changes in fuel price or taxation was undertaken. Potential health benefits of an increase in fuel excise taxation in Australia were quantified using Markov modelling to simulate obesity, injury and physical activity related health impacts of a fuel excise taxation intervention for the 2010 Australian population. Health adjusted life years (HALYs gained and healthcare cost savings from diseases averted were estimated. Incremental cost-effectiveness ratios (ICERs were reported and results were tested through sensitivity analysis. Results Limited evidence on the effect of policies such as fuel taxation on health-related behaviours currently exists. Only three studies were identified reporting associations between fuel price or taxation and obesity, whilst nine studies reported associations specifically with physical activity, walking or cycling. Estimates of the cross price elasticity of demand for public transport with respect to fuel price vary, with limited consensus within the literature on a probable range for the Australian context. Cost-effectiveness modelling of a AUD0.10 per litre increase in fuel excise taxation using a conservative estimate of cross price elasticity for public transport suggests that the intervention would be cost-effective from a limited societal perspective (237 HALYs gained, AUD2.6 M in healthcare cost savings, measured against a comparator of no additional increase in fuel excise. Under “best case” assumptions, the intervention

  15. International Drug Discovery Science and Technology--BIT's Seventh Annual Congress.

    Science.gov (United States)

    Bodovitz, Steven

    2010-01-01

    BIT's Seventh Annual International Drug Discovery Science and Technology Congress, held in Shanghai, included topics covering new therapeutic and technological developments in the field of drug discovery. This conference report highlights selected presentations on open-access approaches to R&D, novel and multifactorial targets, and technologies that assist drug discovery. Investigational drugs discussed include the anticancer agents astuprotimut-r (GlaxoSmithKline plc) and AS-1411 (Antisoma plc).

  16. Modelling strategic responses to car and fuel taxation

    NARCIS (Netherlands)

    Heijnen, P.; Kooreman, P.

    We develop a model to analyse the interactions between actors involved in car and fuel taxation: consumers, car producers, fuel producers and the government. Heterogeneous consumers choose between two versions of a car that differ in engine type (diesel or gasoline). Car manufacturers and fuel

  17. An equilibrium-conserving taxation scheme for income from capital

    Science.gov (United States)

    Tempere, Jacques

    2018-02-01

    Under conditions of market equilibrium, the distribution of capital income follows a Pareto power law, with an exponent that characterizes the given equilibrium. Here, a simple taxation scheme is proposed such that the post-tax capital income distribution remains an equilibrium distribution, albeit with a different exponent. This taxation scheme is shown to be progressive, and its parameters can be simply derived from (i) the total amount of tax that will be levied, (ii) the threshold selected above which capital income will be taxed and (iii) the total amount of capital income. The latter can be obtained either by using Piketty's estimates of the capital/labor income ratio or by fitting the initial Pareto exponent. Both ways moreover provide a check on the amount of declared income from capital.

  18. Energy taxation in Southern Europe: The case of Portugal

    International Nuclear Information System (INIS)

    Modesto, L.

    1993-01-01

    It is investigated whether or not the imposition of a common EC energy tax will penalize more the poorer Southern European economies and if this will harm convergence at the EC level. The existing studies and empirical evidence are briefly surveyed. Then the results obtained when using the macroeconometric HERMES models to stimulate the introduction of an energy tax are exploited. The conclusions, however, have limited value, since the authors only have HERMES results for one Southern European economy: Portugal. Finally, the convergence in Europe and the effects of energy taxation on convergence are investigated. It is concluded that energy taxation will harm growth all over the EC, penalizing more one of the less developed countries (in this case Portugal), and having most probably adverse effects on convergence. 5 figs., 6 tabs., 22 refs

  19. Generation 4 International Forum (GIF). 2015 Annual Report

    International Nuclear Information System (INIS)

    2016-01-01

    This ninth edition of the Generation IV International Forum (GIF) Annual Report highlights the main achievements of the Forum in 2015. On 26 February 2015, the Framework Agreement for International Collaboration on Research and Development of Generation IV Nuclear Energy Systems was extended for another ten years, thereby paving the way for continued collaboration among participating countries. GIF organised the 3. Symposium in Makuhari Messe, Japan in May 2015 to present progress made in the development of the six generation IV systems: the gas-cooled fast reactor, the sodium-cooled fast reactor, the supercritical-water-cooled reactor, the very-high-temperature reactor, the lead-cooled fast reactor and the molten salt reactor. The report gives a detailed description of progress made in the 11 existing project arrangements. It also describes the development of safety design criteria and guidelines for the sodium-cooled fast reactor, in addition to the outcome of GIF engagement with regulators on safety approaches for generation IV systems. (authors)

  20. A Study on Value Added Tax for Business Enterprise Taxation - An Introduction

    OpenAIRE

    安部,知格

    2002-01-01

    In recent years,the argument whetter we should switch over the base of taxation for business enterprise from the income standard to other standards or not is rising. In these circumstances,as one of the other standards,the value-added tax has been taken up. The value-added tax appeared in Japan as the one which can be replaced income standard taxation for business enterprise by Shoup Mission in 1949. This paper considers the meaning of the value-added tax. Consequently,I think,the value-added...

  1. Pink Card: Tax Issues Affecting International Students, Faculty, and Staff.

    Science.gov (United States)

    Somers, Patricia; And Others

    1993-01-01

    The Internal Revenue Service and Immigration and Naturalization Service have increased monitoring of tax withholding for international scholars. Higher education institutions and scholars alike will benefit from a thorough understanding of tax treaties, nonresident alien status, income taxation, and social security tax obligations and periodic…

  2. The costs of diabetes among Australians aged 45-64 years from 2015 to 2030: projections of lost productive life years (PLYs), lost personal income, lost taxation revenue, extra welfare payments and lost gross domestic product from Health&WealthMOD2030.

    Science.gov (United States)

    Schofield, Deborah; Shrestha, Rupendra N; Cunich, Michelle M; Passey, Megan E; Veerman, Lennert; Tanton, Robert; Kelly, Simon J

    2017-01-09

    To project the number of people aged 45-64 years with lost productive life years (PLYs) due to diabetes and related costs (lost income, extra welfare payments, lost taxation revenue); and lost gross domestic product (GDP) attributable to diabetes in Australia from 2015 to 2030. A simulation study of how the number of people aged 45-64 years with diabetes increases over time (based on population growth and disease trend data) and the economic losses incurred by individuals and the government. Cross-sectional outputs of a microsimulation model (Health&WealthMOD2030) which used the Australian Bureau of Statistics' Survey of Disability, Ageing and Carers 2003 and 2009 as a base population and integrated outputs from two microsimulation models (Static Incomes Model and Australian Population and Policy Simulation Model), Treasury's population and labour force projections, and chronic disease trends data. Australian population aged 45-64 years in 2015, 2020, 2025 and 2030. Lost PLYs, lost income, extra welfare payments, lost taxation revenue, lost GDP. 18 100 people are out of the labour force due to diabetes in 2015, increasing to 21 400 in 2030 (18% increase). National costs consisted of a loss of $A467 million in annual income in 2015, increasing to $A807 million in 2030 (73% increase). For the government, extra annual welfare payments increased from $A311 million in 2015 to $A350 million in 2030 (13% increase); and lost annual taxation revenue increased from $A102 million in 2015 to $A166 million in 2030 (63% increase). A loss of $A2.1 billion in GDP was projected for 2015, increasing to $A2.9 billion in 2030 attributable to diabetes through its impact on PLYs. Individuals incur significant costs of diabetes through lost PLYs and lost income in addition to disease burden through human suffering and healthcare costs. The government incurs extra welfare payments, lost taxation revenue and lost GDP, along with direct healthcare costs. Published by the BMJ

  3. Analysis of international oil and gas contracts

    International Nuclear Information System (INIS)

    Moran, S.

    1992-01-01

    The purposes of this paper are to describe the main types of international petroleum contracts, to give the reader methods for comparing contract qualities and analyzing the profitability of petroleum field models under basic contract terms, to describe methods for assessing tradeoffs between various terms of a contract, to describe briefly U.S. Taxation of international petroleum extraction income, and to discuss certain special considerations that apply to the international arena

  4. Revealed preference for taxation and spending

    OpenAIRE

    McDowell, Moore

    1993-01-01

    This paper analyses some of the results of a survey of public opinion carried out in Ireland in the early Autumn of 1989. The survey itself was an innovation in the political economy of taxation and public spending in Ireland in that it was the first time a fully articulated exercise was mounted to establish the actual preferences of the population over specified areas of the economics of the public sector.[extract

  5. Taxation of credit unions in Ukraine

    Directory of Open Access Journals (Sweden)

    Оксана Георгіївна Волкова

    2015-10-01

    Full Text Available The article deals with the issues of income taxation of credit unions in Ukraine by the tax on profits of enterprises and tax of revenues of their members accrued on the interest of contributions (deposits on deposit accounts and mutual funds the tax to incomes of physical persons. The consequences of the influence of tax rules on capitalization of unions and the level of their financial support is defined

  6. THE COST OF DIRECT TAXATION ON INVESTMENT IN BRAZIL

    Directory of Open Access Journals (Sweden)

    Nelson Leitão Paes

    2017-06-01

    Full Text Available ABSTRACT This paper analyzed the impact of taxation on the investment in Brazil, focusing on the taxation of corporate income. Following the literature, it was used an economic model to calculate two indicators of effective tax rates - Effective Marginal Tax Rate (EMTR and Effective Average Tax Rate (EATR. The EMTR measures the increase of the cost of capital due to corporate income tax. The EATR represents a measure of the average tax rate levied on an investment that has a pre-defined economic profit. The results suggest Brazil may face some difficulties to attract foreign investment. The country presents high rates for EATR and EMTR, higher than the average of the rich countries and well above the figures of development countries like Chile, Mexico, South Africa, Russia and China, potential competitors in attracting investments.

  7. Development of Ad Valorem Real Property Taxation System in Moldova

    Directory of Open Access Journals (Sweden)

    Olga Buzu

    2014-12-01

    Full Text Available The author analyzes key aspects of the new ad valorem property taxation (AVT system which is currently implemented in the Republic of Moldova and outlines ways of its further potential development. The author uses both systemic and synergistic approaches to develop a methodology for the assessment of the AVT system efficiency based on the multipurpose cadastre data. The study identifies key characteristics of the AVT system, as well as main problems associated with the implementation of the new property taxation system and with the compatibility of the fiscal and the real property cadastre data, and makes suggestions for further development of the AVT system in the country. The study allows to identify and maximize the benefits of the AVT system.

  8. Redistributive income taxation under outsourcing and foreign direct investment

    OpenAIRE

    Aronsson, Thomas; Koskela, Erkki

    2010-01-01

    This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax response to the joint effect of outsourcing and FDI depends on whether FDI is complementary with, or substitutable for, domestic labor.

  9. OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION

    Directory of Open Access Journals (Sweden)

    Y. Petlenko

    2016-01-01

    Full Text Available At this article, we have analyzed and systematized the conditions of holdings' activity to reduce the taxation level in countries and on the territory of special, so-called offshore, jurisdiction. In addition, we have made a suggestionhow to regulatean offshore capital flows inorder to prevent from tax frauds.

  10. About the petroleum taxation, evaluation at October 2004

    International Nuclear Information System (INIS)

    2004-01-01

    This analysis provides information and data on the petroleum taxation in France at October 2004, on the excises and the additional value tax, the part of the taxes in the selling price. It presents also a comparison with the Europe and the tax revenue in the state budget. (A.L.B.)

  11. The role of the illegality factor in the taxation of income. Part II

    OpenAIRE

    Čerka, Paulius; Gudynienė, Lina

    2012-01-01

    The taxation of illegal income is quite common in many foreign countries, but this practice is not yet applicable in Lithuania, though the recent movements of Lithuania’s Finance Minister, when she admitted that all income should be taxed despite it’s source show her positive attitude towards the taxation of illegal income. The article promotes the idea that all personal income, despite its source, should be taxed.The article is divided into two parts: the first one, which is not published he...

  12. The analysis of effect of tax reward and presentation of training to personnel and taxpayers in taxation affairs administration in Tehran city

    OpenAIRE

    Taghi Shojaee

    2016-01-01

    Taxation penalties are determined to punish those persons who have not done their legal tasks timely regarding payment of tax and/ or have not sincerely acted sufficiently and it is deemed as sanction for enforcement of taxation law. The present research is intended to examine effect of taxation reward and presentation of training to personnel and taxpayers in taxation affairs administration in Tehran city. Statistical sample size included 500 members of chairmen of group of Tehran taxatio...

  13. Taxation, Fiscal Deficit and Inflation in Pakistan

    Directory of Open Access Journals (Sweden)

    Ghulam Rasool Madni

    2014-09-01

    Full Text Available Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of co-integration which is a better estimation technique for small sample size. It is found that investment negatively and significantly affect the inflation rate. The outcomes of the study show that both types of taxes (direct and indirect are causing to increase the inflation level while fiscal deficit is also one of the reasons to increase the inflation in the country. The study proposed that government should decrease the level of expenditure to reduce the level of fiscal deficit and investment have to be promoted to decrease the inflation in the country. Furthermore, it is also suggested to decrease the level of taxation for controlling inflation.

  14. Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine

    Directory of Open Access Journals (Sweden)

    Pavlo Selezen

    2017-10-01

    Full Text Available The term ‟beneficial owner” has been interpreted by Ukrainian courts concerning the application of double taxation treaties’ provisions since the adoption of the Tax Code of Ukraine in 2010. Changing nature of the beneficial owner concept, its importance as an instrument for treaty shopping counteraction and the necessity of its proper interpretation in the Ukrainian reality are the main factors that have a strong impact on the development of court practice concerning beneficial ownership. The article focuses on the prevention of tax avoidance as one of the purposes of double taxation treaties and its role in the interpretation of the term ‟beneficial owner”. The analysis is based on the practice of the Supreme Administrative Court of Ukraine on interpretation of the relevant provisions of the Convention between the Government of Ukraine and the Government of Switzerland on Avoidance of Double Taxation with respect to Taxes on Income and Capital as of 30 October 2000.

  15. Incentives and Information Exchange in International Taxation

    NARCIS (Netherlands)

    Keen, M.; Ligthart, J.E.

    2004-01-01

    The exchange of taxpayer-specific information between national tax authorities has recently emerged as a key and controversial topic in international tax policy discussions, most notably with the OECD s harmful tax practices project and the EU s savings tax initiative.This paper analyses the effects

  16. Economic analysis of solar industrial process heat systems: A methodology to determine annual required revenue and internal rate of return

    Science.gov (United States)

    Dickinson, W. C.; Brown, K. C.

    1981-08-01

    An economic evaluation of solar industrial process heat systems, is developed to determine the annual required revenue and the internal rate of return. First, a format is provided to estimate the solar system's installed cost, annual operating and maintenance expenses, and net annual solar energy delivered to the industrial process. The annual required revenue and the price of solar is calculated. The economic attractiveness of the potential solar investment can be determined by comparing the price of solar energy with the price of fossilfuel, both expressed in levelized terms. This requires calcuation of the internal rate of return on the solar investment or, in certain cases, the growth rate of return.

  17. Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends

    OpenAIRE

    Randall Morck

    2003-01-01

    Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the 1930s to eliminate pyramidal corporate groups. These structures exist elsewhere, and are associated with corporate governance problems, corporate tax avoidance, and a greater concentration of economic power than is currently possible in the Un...

  18. The Tax Controversy or, Should We Forsake Indirect Taxation? A Survey of the Literature

    OpenAIRE

    Micheletto Luca

    2004-01-01

    We revise the more recent advances in the literature about the so called "direct versus indirect controversy". In particular, we show how the result of "uniform commodity tax under non-linear income taxation" by Atkinson and Stiglitz (1976) has been amended in some contributions that recovers a role for in direct taxation as an instrument of optimal tax policy even in the case where agents' preferences are weakly separable between leisure and other goods.

  19. Corporate taxes in the world economy: reforming the taxation of cross-border income

    OpenAIRE

    Grubert, Harry; Altshuler, Rosanne

    2006-01-01

    Proposals for the reform of the taxation of cross-border income are evaluated within the general context of the corporate tax in an open economy. We focus on the various behavioral decisions that can be affected such as the location of income and its repatriation. The two income tax proposals considered are: (1) dividend exemption and (2) burden neutral worldwide taxation in which all foreign subsidiary income is included currently in the U.S. worldwide tax base, and at the same time the corp...

  20. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study

    Science.gov (United States)

    Meier, Petra S.; Holmes, John; Angus, Colin; Ally, Abdallah K.; Meng, Yang; Brennan, Alan

    2016-01-01

    Introduction While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO “best buy” intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. Methods and Findings An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on

  1. Reformation of Taxation of Income and Added Value in the Context of Legalisation of Financial Flows

    Directory of Open Access Journals (Sweden)

    Paientko Tetiana V.

    2014-01-01

    Full Text Available The article is devoted to the study of the potential of taxation tools of legalisation of financial flows. The goal of the article is justification of directions of reformation of taxation of income and added value in the context of legalisation of financial flows in Ukraine. Pursuant to results of the study the article shows that using taxation tools it is possible to legalise and increase both taxation financial flows and a part of the financial flows earlier moved to the shadow sector of economy. First of all, budget receipts from income tax could be increased by means of reduction of this tax evasion. This could be achieved with the help of the mechanism of differentiation of income taxation, namely: application of a reduced income tax rate, which is directed at investments into the fixed capital, and a standard rate for the income distributed for other purposes. This would create conditions when tax evasion becomes unprofitable for tax payers. Second, reducing VAT evasion would result in its growth in budget receipts. To do this it is recommended to use the reduced rate during taxation of food supplies and public transportation services, which would allow reduction of the VAT evasion degree in the sphere of small and medium businesses (not connected with export that are engaged in these types of activity. The size of the reduced rate is identified by elasticity of the shadow added value and VAT multiplier. Third, it is possible to increase financial flows by means of attraction of a part of financial flows, earlier moved into the shadow economy, into economy and mobilisation into the budget using the mechanism of tax amnesty. Using foreign experience the article justifies optimal conditions of amnesty and size of the rate of income legalisation.

  2. Generation 4 International Forum. 2007 annual report

    International Nuclear Information System (INIS)

    2007-01-01

    This annual report is the first to be issued by GIF (Generation IV International Forum). It summarizes the GIF goals and accomplishments throughout 2007, describes its membership and organization, and provides an overview of its cooperation with other international endeavors for the development of nuclear energy. Future editions will focus on technical progress. Chapter 2 provides an overview on the goals of Generation IV nuclear energy systems and outlines the main characteristics of the six systems selected for joint development by GIF (VHTR - Very High Temperature Reactor; SFR - Sodium-cooled Fast Reactor; SCWR - Super-Critical Water cooled Reactor; GFR - Gas-cooled Fast Reactor; LFR - Lead-cooled Fast Reactor; and MSR - Molten Salt Reactor). Chapter 3 describes the membership and organization of the GIF, the structure of its cooperative research and development (R-D) arrangements, and the status of Member participation in these arrangements. Chapter 4 summarizes the R-D plans and achievements of the Forum until now. It highlights the R-D challenges facing the teams developing Generation IV systems and the major milestones towards the development of these systems. It also describes the progress made regarding the development of methodologies for assessing Generation IV systems with respect to the established goals. Chapter 5 reviews other major international collaborative projects in the field of nuclear energy and explains how the GIF interacts and cooperates with them. Bibliographical references are provided in each chapter in order to facilitate access to public information about the GIF objectives, goals and outcomes

  3. The health benefits of selective taxation as an economic instrument in relation to IHD and nutrition-related cancers

    DEFF Research Database (Denmark)

    Holm, Astrid L; Laursen, Mai-Britt; Koch, Birgit Maria

    2013-01-01

    of selective taxation were modelled for the adult Danish population. RESULTS: Halving the rate of value-added tax on fruit and vegetables and increasing the tax on fats would result in moderate reductions in the burden of disease from IHD, ischaemic stroke, and colorectal, lung and breast cancer (0......OBJECTIVE: The present study aimed to estimate the health benefits of selective taxation of healthy and unhealthy food commodities in relation to CVD and nutrition-related cancers. DESIGN: The potential health effects of a selective taxation scenario were estimated as changes in the burden...... for the associations between various foods and relevant diseases were found through a literature search and used in the calculation of potential impact fractions. SETTING: The study was based in Denmark, estimating the health effects of a Danish selective taxation scenario. SUBJECTS: The potential health effects...

  4. Privacy, Time Consistent Optimal Labour Income Taxation and Education Policy

    OpenAIRE

    Konrad, Kai A.

    1999-01-01

    Incomplete information is a commitment device for time consistency problems. In the context of time consistent labour income taxation privacy reduces welfare losses and increases the effectiveness of public education as a second best policy.

  5. Taxation of entrepreneurship on the internet

    OpenAIRE

    Bicanová, Soňa

    2016-01-01

    This master thesis looks into the way of the taxation of people earning money on the internet via YouTube. Taking videos and subsequent publishing on YouTube channel is becoming increasingly popular not only among the huge number of spectators and youtubers but also among companies that see how influential and powerful youtubers are and cooperate with them. Many Czech youtubers have above-average income which is usually from three sources: directly from YouTube (more precisely from Google) fr...

  6. 96. Annual report: 1985

    International Nuclear Information System (INIS)

    1986-01-01

    The annual report of the Chamber of Mines of South Africa covers various aspects of mining in South Africa during 1985. The report deals with coal, diamonds, gold, platinum and uranium. It also covers research, safety, industrial relations, taxation and the South African economy. Statistical tables on information concerning coal, gold, silver and uranium are also given. Long-term economic views strongly favour nuclear-generated electricity in most parts of the world and thus the demand for uranium can be expected to increase with rising energy needs. During 1985 members of the Nuclear Fuels Corporation of South Africa (Nufcor) produced 5541 metric ton U 3 O 8 . Statistics are given on the production of Uranium Oxide U 3 O 8 at the different South African mines. A quarterley analysis of working results during the year 1985 are given

  7. Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives

    OpenAIRE

    Stefan Bach; Johannes Geyer; Peter Haan; Katharina Wrohlich

    2011-01-01

    The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the participation of married women in the labor market. In their current financial proposals, the SPD (Social Democratic Party) is calling for income splitting for married couples to be replaced by individual taxation with maintenance deductions, in accordance with existing schemes for divorced spouses. Simulations implemented by DIW Berlin show that such a reform would only have limited ...

  8. Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia.

    Science.gov (United States)

    Comans, Tracy; Moretto, Nicole; Byrnes, Joshua

    2017-03-21

    Objective : Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods : An online survey ( n = 563) was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years) who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results : The majority of the parents (over 80%) strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions : Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing.

  9. Progressive taxation as a tool for providing the budget system stability

    Directory of Open Access Journals (Sweden)

    Margarita A. Vakhtina

    2016-01-01

    Full Text Available Objective to consider the alternative additional sources of income of the state budget in the framework of the action plan of the Russian government to provide socioeconomic stability of the country in 2016. Methods comparative and dynamic analysis classification and typology description and measurements including using the tools of institutional Economics the data were interpreted using tables. Results it is shown that due to the lack of financial resources the government has to make unpopular decisions that reduce the level of social support of the population for the near future. The adopted laws stipulating the principles of address character and needs when providing regional measures of social support increase the risks of poverty and inequality. The analysis has been made of the ranking position of Russia and member countries of the Organization for Economic Cooperation and Development in terms of GDP per capita human development index and quality of life index. The article grounds the need for institutional change to facilitate transition to progressive taxation and redistribution of the tax burden from the poor and middle classes to the super rich. The flat personal income tax rate has not led to the desired results of growing tax revenues in the budget. Russia is still among the top ten states with the largest tax evasion losses. The weak redistributive mechanisms including a flat scale of personal income tax regressive social security contributions and low property taxes lead to stagnation inequality underfunding of education and health. Scientific novelty the article proves the conclusion about need of institutional transformations associated with changing the current tax policy priorities. The transition to a progressive scale of income and wealth taxation promotes the transfer of tax burden from the middle and poor to the rich. These measures can provide a double economic effect. On the one hand the principle of effective taxation

  10. A multilateral tax treaty : designing an instrument to modernise international tax law

    NARCIS (Netherlands)

    Broekhuijsen, D.M.

    2017-01-01

    In this book, the author addresses the legal and political aspects of a multilateral tax treaty that fundamentally transforms the way states cooperate in the field of international taxation. Working from a normative and pragmatic view on international tax relations, he proposes a management-focused

  11. Taxation of petroleum products: theory and empirical evidence

    International Nuclear Information System (INIS)

    Gupta, S.; Mahler, W.

    1995-01-01

    The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing petroleum and presents petroleum tax rate data in 120countries. (author)

  12. First Nations Communities and Tobacco Taxation: A Commentary

    Science.gov (United States)

    Samji, Hasina; Wardman, Dennis

    2009-01-01

    Taxation of tobacco is a widely used strategy that promotes smoking cessation among adults and reduces cigarette consumption among continuing smokers. First Nations (FN) populations' tobacco use is estimated to be 2-3 times that of other Canadians and, in part, a reflection that tobacco products purchased on reserve by FN people are tax exempt.…

  13. "We Need a Woman, We Need a Black Woman": Gender, Race, and Identity Taxation in the Academy

    Science.gov (United States)

    Hirshfield, Laura E.; Joseph, Tiffany D.

    2012-01-01

    In 1994, Amado Padilla used the phrase "cultural taxation" to describe the extra burden of service responsibilities placed upon minority faculty members because of their racial or ethnic background. In this paper, we expand upon Padilla's work and introduce the concept of "identity taxation" to encompass how other marginalised social identities…

  14. The mutual agreement procedure and arbitration of double taxation disputes

    Directory of Open Access Journals (Sweden)

    Ilias Bantekas

    2008-12-01

    Full Text Available It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions oftransnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two disputesettlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relatingto the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting inthe negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played bythe parties, the means by which the disputes are resolved (from negotiations to tribunals and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how thesemechanisms relate and/or conflict with bilateral tax treaties and theGATS.

  15. The petroleum taxation in France; La fiscalite petroliere en France

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-09-15

    This document details the french specificities of taxation concerning the petroleum products: the TIPP. It shows how this policy acts upon the petroleum products consumption behavior and how it allows the financing of the decentralization. (A.L.B.)

  16. Cost Benefit Analysis of Presumptive Taxation

    OpenAIRE

    Shlomo Yitzhaki

    2007-01-01

    The general idea is the following: any tax authority that respects basic human rights has to impose taxes on a base to avoid random and arbitrary taxation. The tax base should be announced prior to the imposition of the tax and therefore, taxpayers are given an advanced warning concerning the tax base. The advanced warning enables the taxpayers to adjust the tax base to the new circumstances so that they can adjust their behavior to the existence of the tax. This adjustment of the tax base by...

  17. Approaches of Taxation under the Current Circumstances between Desiderata and Results – I

    Directory of Open Access Journals (Sweden)

    Georgeta Dragomir

    2011-02-01

    Full Text Available As a basic component of modern society, the taxation should combine the main objectivefor the public authority, to ensure most of the resources necessary to carry out state functions, withtargets at least as important on the country's economic development, supporting social issues,respecting the law and the financial discipline, in terms of efficiency, stability and sustainability. Forthese reasons, the level of taxation is very important for the present and future developments of acountry and the relevance of the analysis in this direction exceeds the economic, social or politicallevel. They practice different ways to understand and determine the impact of taxation in an economyand their uniform and realistic approach is important in order to succeed effective internationalcomparability and responsible actions at all levels, now and in the future. The public policy must findsolutions that can be adapted and implemented following the response that it gives the result ofanalysis that has as its starting point the economy, stimulating the private interest, which may leadimplicitly to obtaining parameters of superior quality at general level.

  18. Government, Money, and International Politics

    OpenAIRE

    Hoppe, Hans-Hermann

    2003-01-01

    In this paper, the author deals with: (1) Definition of government; incentive structure under government: taxation, war and territorial expansion. (2) Origin of money; government and money; the devolution of money from commodity to fiat money. (3) International politics and monetary regimes; monetary imperialism and the drive toward a one-world central bank and fiat currency.

  19. A macro-economic and sectoral evaluation of carbon taxation in France

    International Nuclear Information System (INIS)

    Callonnec, Gael; Reynes, Frederic; Yeddir-Tamsamani, Yasser

    2011-01-01

    This paper evaluates the macro-economic and sectoral impact of a carbon tax in France using the Three-ME model that combines two important features: (1) The model has a detailed industrial structure and detailed description of the French tax system, particularly the taxation applied to energy. (2) It has the main properties of the neo-Keynesian models because it takes into account the slow process adjustment of prices and quantifies. Our results show under certain conditions the possibility of a double economic and environmental dividends resulting from carbon taxation, for both the short and long term. Carbon tax. Neo-Keynesian macro-economic model. Sectoral analysis. Initially published in 'Revue de l'OFCE / Debats et politiques' No. 120

  20. The Efficient Side of Progressive Income Taxation

    OpenAIRE

    Corneo, Giacomo

    2000-01-01

    This paper examines the allocative implications of progressive income taxation when individuals care about their relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies. Introducing a progressive income tax can yield a Pareto improvement if pre-tax income is evenly distributed. Implementing undistorted choices of working hours requires a progressive tax schedule, and the optimal degree of progressivity decreases with pre-tax income i...