Spanish income tax: option for residents of EU countriesdoi:10.54648/ecta1999042Mercedes Núez GraónEC Tax Review
By changing the relative gain to incorporation, corporate taxation can play an important role in a firm's choice of organizational form. General equilibrium models have shown that substantial shifting of organizational form in response to tax rates implies a large deadweight loss of taxation. This ...
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Landscape conservation refers to the option chosen by the consumer in the current period to pay an additional premium through a tax over an agreed period of time. In return, the ecosystem trustee guarantees that the quantity of goods and services available to the consumer in the current period ...
Art needs to be valued by society and artists need to be supported with greater tax benefits and more support from all levels of government, not only in grants but in the form of actually buying paintings to hang in city halls, hospitals and public buildings and galleries. Right now it see...
31 tax rates while mobilizing additional revenues. However, these reforms—which should be part of a medium-term strategy—take time. This said, countries should carefully review the scope for removing tax exemptions in the context of the next budget, with a view to generate revenue. Resource-...
Education-related tax preferences studied in this dissertation (Hope credit, Lifetime Learning credit, and tuition and fees deduction) are a form of federal aid available for qualifying students who are currently enrolled in postsecondary institutions and paying certain college-related expenses. Such ...
tax during the study period or were in surrounding areas within the same state. The goal was to test for the differential impact of SSB taxes by income level and type of tax. Multivariate analyses of beverage purchases found that (1) there is a dose–response relationship with the size of...
One way to reduce inequality and poverty is to promote tax justice. In 2021, the government of the state of Rio Grande do Sul, Brazil, implemented a program (the Devolve-ICMS Program) that refunds consumption tax to low-income citizens (cashback). This study aims to evaluate the impacts of...
Policymakers have used the Gini index in quantitative development policy analysis (e.g., Sadoulet and de Janvry 1995) and in particular for assessing the impact of carbon tax on income distribution (e.g., Oladosu and Rose 2007). The index has been employed for analysing inequality in the ...