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The determinants of tax buoyancy

public purposes. This study uses panel data for fourteen SADC countries during 1994-2005 to analyse empirically the determinants of tax buoyancy;

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Tax Whistleblowers

The Internal Revenue Service (IRS) Whistleblower Program, which was revised and expanded by Congress in 2006, is an important tax;

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Tax challenges arising from digitalisation

informed of the economic and tax revenue impact of key decisions relating to the proposals. This report presents an ex ante;

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Tax-Related Provisions in the Affordable Care Act

provides a summary of health insurance changes made by the ACA and a description of the present law rules with respect to ACA revenue provisions;

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Modelling Tax Revenue Growth

) is conditional on the expected automatic revenue growth generated by the tax system. The properties that generate these automatic revenue changes are;

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Revenue statistics in Latin America and the Caribbean 1990-2019

This report compiles comparable tax revenue statistics over the period 1990-2019 for 27 Latin American and Caribbean;

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Tax Expenditure Management

the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax;

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Raising Money for Education

tax? * Will the public comply with this tax? The authors offer real insights into the issues surrounding how we get, and how we spend, the;

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The 1776 Report

The 1776 Report is the official report of The President's Advisory 1776 Commission. Submitted to the President and released as a public;

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The 1776 Report

The 1776 Report is the official report of The President's Advisory 1776 Commission. Submitted to the President and released as a public;

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Revenue Statistics in Africa 2019

Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD;

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Corporate Loss Utilisation Through Aggressive Tax Planning

After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key;

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Tax And Transfer Tensions

to the choice of tax rates within these systems. Part IV examines tax revenue and its variations, including the concepts of tax revenue;

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Internet Taxation

data for fifty states and the District of Colombia. The moratorium on the new Internet taxes as part of the Internet Tax Freedom Act of 1998;

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Individual Retirement Accounts

In 2014, the federal government will forgo an estimated $17.45 billion in tax revenue from IRAs, which Congress created to ensure equitable;

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Tax Reforms in India

structural imbalances in the tax system. They are soft on industry with a view to create a new investment climate and make India internationally;

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Museum Law

of publicity, and trade laws), *moves on to protection of artists' property rights through copyright laws, and then *goes into international laws;

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Higher Education Tax Credits

Lifetime Learning credit. The Economic Growth and Tax Relief Reconciliation Act of 2001 created a temporary higher education tax deduction;

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Global Financial Stability Report

effectiveness of the response by private and public sector institutions. The report assesses the vulnerabilities that the system is facing and offers;

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The problem with Tax-Planning - Avoidance or Evasion

Act, 1961 as per the International Taxation Standard and also in line with the recent Chinese Corporate Income Tax (CIT) Law introduced;

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Chinese Tax Law and International Treaties

reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations;

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Tiley's Revenue Law

This is the ninth edition of John Tiley's major text on revenue law, covering the UK tax system, income tax, capital gains tax and;

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A Comparative Analysis of Tax Administration in Asia and the Pacific, 2016 Edition

report was published in 2014. The primary objective of the series is to motivate governments and revenue officials by sharing knowledge;

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Financing the EU Budget

is that EU revenue, drawn from the cashbox of national taxation, remains impalpable to the general public. The nature of the EU as a union;

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The Right to Freedom of Religion & Belief

As the geographical diversity of the Muslim world stretches from Europe to Africa, through the Middle East and into Asia, this region;

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