Jamaica25.00%28.50%29.30% Japan20.42%20.42%20.42% Kazakhstan10.00%10.00%10.00% Latvia20.00%22.17%26.24% Lithuania15.00%15.00%15.00% Luxembourg2.94%24.66%33.44% Malaysia30.00%30.00%30.00% Malta9.36%22.76%28.88% Montenegro15.00%15.00%15.00% Morocco11.64%14.16%14.58% ...
The objective of this paper is to demonstrate how, over time, a conventional income tax could be converted to a flat-rate consumption tax in a developing country. The value of this analysis, we hope, comes with the use of a real-world situation (Jamaica), which allows us to focus on ...
According to the Spanish Budget Law from 1.1.2010 the standard 30% corporate tax rate would be reduced to 20% for SMEs, small and medium size enterprises. The current 18% income tax rate on saving income would be raised to 19% for income up to EUR 6,000 and 21% for income exceeding ...
The Thai cabinet approved on October 11 the reduction of the corporate income tax rate following the proposal of the Thai revenue in September 2011. The current 30% corporate income tax rate would be reduced to 23% for accounting period ending on December 31, 2012 or later and to 20% for ...
This paper uses a game-theoretic model of the tax compliance game to estimate a model of audit selection and income tax underreporting in Jamaica. The empirical analysis make use of audited tax returns for individual taxpayers, and a random sample of tax returns for the population from which th...
Payroll Taxes and Contributions in Jamaica In total, these various payroll taxes generate significant amounts of revenues, and constitute a significant additional burden on labor, nearly one-half the burden of the individual income tax itself. There is a widespread belief that ... S Wallace 被引...
The new tax consolidation rules create a significant cash flow advantage in comparison to their alternative, the currently applied Malta tax refund system. Thanks to the creation of a fiscal unit, shareholders of Malta companies will be able to avail of the same effective Malta tax rate without ...
The holding period begins the day the asset is bought and extends up to and including the day the asset is sold. Profits earned on an asset held less than one year are considered short term capital gains for tax purposes and are taxed at the same rate as ordinary income....
lowerincome名词 低收入名() 也可见: lower动— 减少动 · 贬低动 · 降低动 · 低下动 · 放下动 · 压低(声音)动 lower形— 降低形 · 底端的形 · 低等的形 · 下面的形 income名— 收入名 · 所得名 · 收益名 · 入息名 · 进益名 ...
Exchange rates, tax-subsidy schemes, and the revenue from foreign trade in a centrally planned economy It has been argued that while in the traditional analysis of the classic CPE the exchange rate has only an accounting function, inappropriate methods of national income accounting can lead to cha...