This paper presents first-round simulations of the tax revenues arising from the Pillar One Amount A proposal of the G20/OECD inclusive framework on base e
Twenty-nine percent of the host countries have a Common Law legal system. Since our sample consists of inflows into OECD countries, the average Host GDP Per Capita is relatively high at USD 40,451. In general, the mean Host Market Capitalization in our sample is USD 3.17 trillion, with a...
Program in International Taxation, the Netherlands European Union: Joann Weiner, Brussels Fiji: Bruce Sutton, KPMG Peat Marwick, Suva Finland: Marjaana Helminen, University of Helsinki in the Faculty of Law, Helsinki France: Patrick Donsimoni, Cabinet HSD Ernst & Young, Paris; Marcellin N. Mbwa-...
We find that a country’s tax administration practices develop not only through formal legislation, but also from tax administrators’ practices (Bird2015). As Boll (2011) notes, street-level tax administrators can be viewed as policy makers in how they do their work, so it is important to ...
Versions Notes Abstract Participation in the tax system of the country and tax liability itself are two of the basic characteristics of the functioning of all economically active subjects belonging to national economies. The revenues from taxes represent a substantial part of the resources in each sta...
Since the e-tax system can be used in real-time from anywhere worldwide, convenience is a crucial aspect of e-tax system design [72]. It is expected that people will tend to comply with the tax law due to the perceived convenience of the e-tax system. Implementing an e-tax system ...