General Sales Or Turnover Taxation
Author | : National Industrial Conference Board |
Publisher | : |
Total Pages | : 224 |
Release | : 1929 |
Genre | : Sales tax |
ISBN | : |
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Author | : National Industrial Conference Board |
Publisher | : |
Total Pages | : 224 |
Release | : 1929 |
Genre | : Sales tax |
ISBN | : |
Author | : Milton Chernin |
Publisher | : |
Total Pages | : 30 |
Release | : 1934 |
Genre | : Sales tax |
ISBN | : |
Author | : Business Men's National Tax Committee, New York |
Publisher | : |
Total Pages | : 56 |
Release | : 1921 |
Genre | : |
ISBN | : |
Author | : Robert F. W. van Brederode |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 402 |
Release | : 2009-01-01 |
Genre | : Law |
ISBN | : 9041128328 |
This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.
Author | : |
Publisher | : |
Total Pages | : 349 |
Release | : 2011 |
Genre | : Sales tax |
ISBN | : 9780918255181 |
Author | : |
Publisher | : |
Total Pages | : |
Release | : 1929 |
Genre | : |
ISBN | : |
Author | : Feng Wei |
Publisher | : International Monetary Fund |
Total Pages | : 34 |
Release | : 2019-05-07 |
Genre | : Business & Economics |
ISBN | : 1498312292 |
Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax or a tax on turnover, depending on whether their turnover exceeds a threshold. We characterize the private sector equilibrium for any given configuration of tax policy parameters (corporate income tax rate, turnover tax rate, and threshold). Given private behavior, social welfare is optimized. We interpret the first-order conditions for welfare maximization to identify the key margins and then simulate a calibrated version of the model.
Author | : |
Publisher | : |
Total Pages | : 20 |
Release | : 1992 |
Genre | : Local taxation |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 60 |
Release | : 1989 |
Genre | : Government publications |
ISBN | : |
Author | : Michael Keen |
Publisher | : Princeton University Press |
Total Pages | : 536 |
Release | : 2021-04-06 |
Genre | : Business & Economics |
ISBN | : 0691199981 |
An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.