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Is business income tax fair? It seems not at all fair. E.g., for having the same amount of 100,000 $ taxable income, both business A with a revenue of 200,000$ (e.g., a gaming developer) and business B with a revenue of 1,000,000$ (e.g., a hotel) have to pay an identical amount of income tax, say 35,000$ if the rate is 35%. Not at all fair for B. But why has such an unfair taxation practice been practiced from governments to governments?
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@Sabeha Barzan Al- Ubaidy: It seems a better practice. The policy becomes unfair when a flat tax rate, indeed a "one-rate-fits-all" is applied, eps. for both high-profit earners and low-profit earners as I showed in my example. Thanks for your notice. Levinh.
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What is the impact of transport taxation on the transport sector in Germany?
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There are no sectoral special taxes in Germany. The transport sector is subject to the general taxes for all economic sectors (e.g. income and profit tax, value added tax, motor vehicle tax, fuel tax, etc.).
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I am looking for legal models to determine the place of taxation and the procedure of debt registration.
Thank you!
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Very interesting topic, and would like to hear about your progress on it.There are research out there on whether data is a good or service, which could then lead to analyzing a taxation model based on data. I wonder whether the metaverse could be taxed in the traditional sense based on income and VAT. Another question would be the tax jurisdiction. Would this be based on the location of the metaverse platform, or the activity of the metaverse user? All very interesting.
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What is the current state of evidence on international coffee chains and their taxation practices? How are consumers responding to tax evasion practices of international coffee chains? We are looking for case studies and leads on tax evasion practices of coffee chains. Any leads would be appreciated.
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El Perú es exportador del café, por tanto está exonerado de impuestos. Sin embargo importa café industrializado por vía legal; pero por las fronteras ingresa café especialmente procedente de Colombia, Brasil, Bolivia entre otros vía contrabando. Los consumidores no hacen nada, por el contrario están a su alcance por precios más baratos. En realidad las entidades de fiscalización y control deberían tomar medidas.
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I am screening soybean genotypes for drought tolerance and vulnerability in a screen house. Some literature suggests 3 weeks and others suggest 4 weeks of drought imposition.
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Why do we need to file Tax returns while all financial transactions are available to the Authorities? Now with digitalization and low cash-based transactions, the time has come to move on Transactional level taxation with different tax rates?
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agree with u, tax authorities do indeed have a great deal more data about taxpayers than was the case one or two decades ago.
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I am currently looking at potential areas of research in entrepreneurial taxation I need any advice from all of the expert in this area. Of course, I must admit that I am also interested in international entrepreneurship and I am also interested in combining this with entrepreneurial taxes.
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Taxing should be Direct on this sector
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I need data on environmental taxation for Denmark for my PhD project
Thanks for all the replies and contributions
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thanks a lot. I would like to use spss or stata.
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Try gooogle.scholar
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Dear RG community,
Because I'm currently working on a paper that should be finished soon, I would like to know what approximately is the average/maximum number of words for a scientific article in the field of financial accounting e.g. for journals as the Journal of Accounting, Auditing & Finance or the jounal of Accounting and Business Research.
Thank you for your information.
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accounting journals are
IJCR
IJFA
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In order to attract FDI, a large market(as in India), availability of labour at competitive price(as in India),sound economy, secure economy.................these are the major considerations. Can we attract more FDI just by providing tax benefits by reducing the applicable rate of Corporate Taxation.
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i agree
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we have see the kids and youth have complete;ly indulged in using phones all day long and have no physical activities/relationships/ outdoor social life, so i guess there should be an imposition of time limit.
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based on time and situation i use the mobile and Sunday one day i not use more
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For a long time, in order to provide justice, it was considered that income tax should be collected over net income. However, companies operating internationally have unfairly reduced their net income by using tax havens. In micro terms, individuals can reduce their net income by using fake bills. This situation causes that net income taxation which applying for justice produces injustice. Because those who declare their earnings honestly pay more taxes than others.
Recently, it is planned to make low-rate taxation on net income in the Digital Service Tax, which is tried to be applied in the EU. Because companies subject to digital service are companies that reduce their net income by using tax havens. The EU rightly considers taxing gross earnings on these companies, because they undeservesly reduces its net income through transfer pricing.
My question is, would it be fairer to tax all income taxes on gross earnings? Because unfair reduction of net income is not only a method applied by international companies. Every taxpayer who does not act honestly wants to unfairly reduce his net income by using fake bills or other methods. Consequently, wouldn't it be more correct for everyone to pay lower tax on their gross earnings?
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net income
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Ih have a Master research, i need a new topic
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1) Analysing the taxation system concerning growth and promotion of underdeveloped countries
2) Critically analyse the effects of effective taxation on the welfare of the country
3) Risk-taking in business from an accounting perspective
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Gabriela Trigo and I are currently working on the last Chapter of our thesis: Addressing tax proposals regarding the digitalization of the economy: where is the solution?
Right now, we are commenting on DST, equalization levy, DPT, global minimum tax and some other academic proposals (you may suggest some) towards a contribution in Peru (emerging economy).
We are considering the pandemic environment but are willing to hear some of your thoughts on the implementation of any of these measures and how it works or your personal opinions.
Thank you in advance!
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Please refer the following link for the answer to certain extent:
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We are finding a lot of debate in that topic and we would like to hear you out from the perspective of an emerging economy or developed one.
As we see, it looks more like a turnover tax which is on the verge of being direct/indirect.
Thanks!
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You are very welcome, Gabriela Trigo .
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Green taxation is one of the tools of fiscal policy that works as a double-edged sword, the first of which is to achieve revenue for the state and the second is to reduce environmental pollution
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I totally agree with Prof. Rybeck's analysis. It is undeniable that a substantial contribution to pollution is made by building and construction (often so-called "development", or should we call them uglifiers!???) operators. Some (including economists and political decision-makers) are not perhaps giving this topic sufficient care and attention. I fully subscribe that the best way towards getting humans to act the way that they should is via their pockets, for which read taxes. There is far too much God-given land and nature which is being taken away from several countries' citizens and this only in the interests of developers and capitalist project promoters. In every country the relationship between built and unbuilt land is going to the worse, and this in a context where decisionmakers are not realising that when nature loses out at the behest of capitalist venturing then, inevitably, it is also us the human species that in either the short term or the longer term will also inevitably follow as losers.
Dr. John Consiglio
FAculty of Economics, Management & Accountancy,
The University of Malta.
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Decades ago under Margaret Thatcher the UK government took money off the very poor, those on benefits, in order to release the wealthy or well to do from excessive taxation. This gave the impression of economic upward movement and vitality. Many of the very poor turned to the Black Economy to survive and makeshift temporary markets for buying and selling, casual work and cleaning work where taxation was not paid thrived.
The money gained surely allowed the economy to thrive rather than excluding millions from it?
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Venezuela totally works on a black market economy to state it shortly.
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Every time I have conversation with SMEs management, I find ignorance as far as accounting is concerned. Most of them take it as compulsion for taxation purpose and not as tool for decision making. And this is one of the area where least investment is made by the enterprises.
My friends have started a company to address this concern by providing sustainable solutions to SMEs accounting process.
If you have any views on this, please feel free to pour it on comment box below or email them at info@springstwelve.com. You can visit their website
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Interesting question Nirmal Aryal . Would be interested to know as well.
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A current demand exists for an accepted tax management measure. Previous research has generally used effective tax rate (ETR) (e.g., Slemrod 2004; Dyreng et al., 2008; Armstrong et al., 2015); cash effective tax rate (CETR) (e.g., Dyreng et al., 2010), total book tax differences (BTD) (e.g., Wilson, 2009) and discretionary BTD (e.g., Desai et al., 2006 and Desai and Dharmapala 2006). Desai et al. (2006) have modeled a measure of tax management and test it in the American context (a context of disconnection between accounting norms and tax rules).This measure can be applied in contexts where it exists connection?
All the best
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generally when we are looking for identifying tax planning see '(Franck and al 2009)
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It is not good if education makes the mind of a person burdened , old and complicated. A burdened mind deprives a person of knowledge, joy and beauty of life, For experiencing these, a youthful mind is required. The body is bound to get old, but the mind can stay young till last. Education should be free of outside imposition of discipline. It should awaken the dormant intelligence to make an individual self disciplined.
Then how education needs to be liberating?
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Finding a liberating education is hard as even when doing my Masters I found the expectations in terms of knowledge learnt and understood fixed. Normalcy rules at all times with tweaking only possible. Self education if properly directed is uncompromisingly liberating.
The history of education examples the present. Originally it seems about learning how to write only with literature following several hundred years later. Literature then tended to formalise religious myth. The Greeks liberated the mind by taking education away from religion towards humanistic instruction where autonomy and thinking were prioritised.
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1 / What are the images of natural reasoning? In the sense that it provides the process of moving from introductions to results or vice versa from results to imposition of introductions.
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l have no idea.
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Within the structure of math, there are many axiomatic possibilities however the constant is the approach some normative relation in material physics with the continuance of particles leads to nuclear physics... Confluence is of utmost importance... When dimensions are the residue of creation...
Transient time is of the confluence of the dimensional properties... and then the fractional decay of those mechanisms...
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particles that we cannot edit
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Govt. needs funds for various developmental activities. The major source of fund as far as Govt. is concerned is Taxation. Various modes of recovery of taxes might be prevalent in various countries.Let us discuss such modes:
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In Iraq, income tax is collected in multiple ways such as direct driving and this method ensures access to the State share and prevent tax evasion in addition to other ways such as the development of a permitted conduct of a taxon of the tax body for the purposes of completion of financial transactions for individuals
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Hello dear scientists,
I suggest to answer here those people who can be a reviewer for a book/monograph in accounting, taxation, auditing or statistics fields in English or German.
It will help us to create a community for each other in the future 😉
Best regards.
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Preferably someone who has published and written on the subject matter in a journal and book. Most journals will choose a reviewer who has contributed to the journal on the same topic. It is as independent as that.
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In the context of policy analysis and designing a feasible carbon taxation policy, most studies have been applying some sort of general equilibrium models. I am not from an economics background and these models seem to be very complicated. Also I don't exactly know what data is needed for such modelling approaches. I was wondering if there are any other types of methods that can substitute general equilibrium models in the process of designing a feasible carbon taxation policy.
I would really appreciate any comments and insights.
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he literature on optimal carbon pricing often abstracts from other taxes. However, when governments raise revenues with distortionary taxes, carbon levies have fiscal impacts. While they raise revenues directly, they may shrink the bases of other taxes (e.g. by decreasing employment). This article theoretically characterizes and then quantifies optimal carbon taxes in a dynamic general equilibrium climate–economy model with distortionary fiscal policy. First, this article establishes a novel theoretical relationship between the optimal taxation of carbon and of capital income. This link arises because carbon emissions destroy natural capital: they accumulate in the atmosphere and decrease future output. Consequently, this article shows how the standard logic against capital income taxes extends to distortions on environmental capital investments. Second, this article characterizes optimal climate policy in sub-optimal fiscal settings where income taxes are constrained to remain at their observed levels. Third, this article presents a detailed calibration that builds on the seminal DICE approach but adds features essential for a setting with distortionary taxes, such as a differentiation between climate change production impacts (e.g. on agriculture) and direct utility impacts (e.g. on biodiversity existence value). The central quantitative finding is that optimal carbon tax schedules are 8–24% lower when there are distortionary taxes, compared to the setting with lump-sum taxes considered in the literature.
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In the general budget 2020, the government of India is proposing to remove DDT and to introduce classical system of dividend taxation.
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In light of the tax planning policy, institutions seek to adopt a policy of withholding profits in order to avoid imposing the tax and postpone the process of paying it implicitly through the adoption of legal technical methods that work to avoid paying the tax and benefit from temporary tax exemptions and others to benefit from cash circulation and re-invest money and achieve more profits.
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What are the theories ( or theory) underlying the issue of income shifting as a means of tax avoidance?
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OECD has important works on this subject. You can find a lot of content here:
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It has been noticed that while teaching various subjects having numerical, students are more receptive in the morning sessions(say before lunch),whereas in the post lunch sessions,they are not in a position to grasp the subject in a better way.I may be wrong,but we may start a fruitful discussion on this topic,it will definitely guide us whether to keep such papers in the before lunch sessions,or otherwise.
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Yes, teaching accounting is an example, preferably in the morning, because students are more accommodating of the subject
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I am interested in taxation and international taxation in particular. International taxation and VAT are areas that I will want to focus in my career but I haven't been working in them, However,I belief a good topic will help me kick off and start working hard in these areas.
I appreciate your help.
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In the area of VAT, to find a topic you want to cover, I would recommend that you first undertake some general reading. My suggestions:
1) Alan Schenk et al, Value Added Tax: A Comparative Approach . 2nd ed. Cambridge University Press 2015
2) Robert F. van Brederode, Systems of General Sales Taxation: Theory, Policy and Practice. Kluwer Law International 2009.
That would help you identifying more specific areas of interest. Some monographs and PhD theses have been written related to VAT (only few in English). If you have some ideas, feel free to contact me at robvanbrederode@aol.com to further discuss.
Kind regards,
Robert
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There is a lot of discussion regarding DNA mapping and using that as a means to understand the genetic makeup of a person.
If a person has a pre-disposition towards a genetic issue, such as BiPolar or Cancer or schizophrenia, and genetically alterations occur, does this
1) Improve or innovate the subject (or conversely, diminish an original subject)
2) Alter the subject permanently as an entirely new being thus "rendering " the old self as dead, creating a new artificially manufactured subject?
This has ethical implications as well as legal implications for life insurance, when to payout death claims, as well as product liability and warranty/fair disclosure.
It also has ethical and moral issues- at what point is the new subject altered to the extent that the old subject is no longer alive, and at what point is it a manufactured product subject to import/export laws, taxation, royalties (licensed DNA genetic fusing) and a vanity option for the wealthy?
At what point is the subject no longer human?
What do you feel about these questions about altering human beings through genetic gamesmanship?
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Title should read "work", not word.
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As fiscal resources from governments dwindle from taxation, and policies to stimulate aggregate demand expand, governments find themselves right to borrow, so the question is about how safe to borrow and how to measure it.
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debt is a bad policy, therefor you must depend on your own resources all the time.
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This is a technical question for those who are fairly familiar with the GROUNDED THEORY METHOD (Birks & Mills, 2012; Bryant & Charmaz, 2007; Charmaz, 2006; Glaser & Strauss, 1967; Urquhart, 2013). It is about what to do in the case when the word-limit/impositions on the length of the doctoral thesis do not allow for describing the second phase of theoretical sampling (and the second study) I conducted in the research. The theory which I have developed is substantive (i.e., it is limited to the area and the phenomena studied in the research), however it has two degrees of “substantiveness”. I have to mention here that, initially I did not plan my research to have two phases. I decided two sample a second group of participants while I was analysing the data from the first group.
During the (iterative) steps of data collection and analysis, it became obvious that some of the categories could be further densified or placed on a more solid ground if I sampled a somewhat similar group of participants from whom I planned to collect more focused data to nuance my categories (in fact, two core categories).
I am currently writing up my thesis. Throughout it, I am providing rich description of everything I did step by step in my study. This is for providing credibility and replicability. Because of the rich description I have given, it seems impossible to include the second phase of data collection done for turning my theory into a more substantive proposition/for widening its scope. The theory stands on its own even without this second phase but it is weaker.
What would be a good strategy to mention this second phase of data collection/second study (as it can stand on its own, too). How should I mention this in the body of the thesis? That the theory/categories have been taken further for widening their scope?
I would greatly appreciate Your ideas and remarks, & of course advice. Best regards, Emese Boksay Pap
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Dear Mr Zango,
I am very grateful for your comments and pieces of advice you gave. I have to apologize for getting back to you with this delay. The reason is that I needed some time to decide on how to adjust my research study to the thesis requirements. The institutional requirement related to the length of the thesis, here in Hungary, is cca. 80, 000 words +/- 10%. My work has been done in a qualitative paradigm, I used the grounded theory method throughout the process. I provided rich descriptions of everything I have done in term of research tool development, purposive sampling, the site of research, data collection, data analysis (coding), member check, and theory development. This is mostly why, i.e.because of the rich description, I had a hard time deciding on what to leave out. I conducted the research at three sites, and the theory I developed got more substance at the third site/third group of participants. In the end, I left this third part of the research out from the thesis and I ended on a "to-be-continued" tone. Meaning that I included this third part in the research-to-be-done section. Even performing this forced cut, my thesis came out cca. 100,000 words. So, probably I will have to still discard things from it (probably, it will be from the literature review). Anyhow, now when Ii am writing these lines I have finished the writing up phase, which took 10 months :-) Best regards, and let's keep in touch: Emese
(By the way, I am a Ms and my given name is Emese, family name: Boksay Pap)
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Good afternoon from Peru!
I'm currently working on my thesis (Tax Law field), but I can't seem to decide which topic I would like to explore, because I am really interested in this three "ideas":
  1. Digital Economy and Permanent Establishment (consider that Peru has recently entered into OECD Mutual Administrative Assistance in Tax Matters).
  2. The relationship between the taxpayer and the Tax Administration (SUNAT), since the recent incrementation that SUNAT has had from the collection of ISC (as a monofasic tax on the producer level), IT and many more because of its control actions (fiscalización).
  3. Something related to economics and tax law. This is kind of blank for me, because I haven't done a huge research, but seems interesting and could connect with number 2.
If anyone could share some papers regarding this topics that can help me deciding, please send them to me. Also, your ideas are more than welcome.
Finally, this is my thesis to become an official tax lawyer! I don't want quantity over quality and I do want to make something remarkable!
Thank you all in advance!
Jenny
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Well, i think the second topic could have bright future. In fact, establishing a good relation between tax administration and tax payers is becoming important and crucial when deciding where to invest. This is a competitive advantage for countries that are able to create a healthy relationship With tax payers.
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I am particularly interested in indirect taxation mainly focused on developing countries. Any suggestion will be highly welcomed.
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In some developing countries, indirect taxes, including VAT, are one of the main sources of tax revenue for the state budget. Taxes of this kind are sometimes raised if the state budget revenues fall, for example, due to a decrease in the efficiency of the fiscal system, in the situation of a growing tax system leak in the area of direct taxes or falling state budget revenues from another title.
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Is health in Kenya adequately financed? Relatedly, is there a need for additional sources of revenue to fund health? The limited resources that are available to the Kenyan government are prioritised in the budget that earmarks how much is to be allocated to each public sector. Regrettably, health financing has been on a reducing scale and the government is considering ways to broaden its revenue base for financing health. I want to pick up on the argument of limited resources and posit Islamic taxation as an alternative source of revenue potentially available to the Kenyan government for financing health. Scholars have considered the argument of limited resources from the lens of prioritisation – that is the need to make the best possible use of these limited resources to continually improve the well-being of society and increase the revenue in the long term. Other scholars have posited that the argument on limited resources is to be examined by inquiring into different ways by which the resource base can be increased. Among the latter scholars, many suggest an examination of the tax policy of a state to increase taxation. Tax increments place a higher burden on the poor and middle-income earners, and is therefore not a persuasive approach to broadening the tax base. If the discourse on limited resources is to be analysed further from the scholarship on broadening the tax base then isnt it important to also address it from a different discipline, Islamic taxation?
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I am glad you agree Adheem Naeem tax is indeed a valuable government source of revenue. Zakat would greatly contribute to its increase provided its linked directly towards development.
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Taxation in the importing countries affects the transfer of technology in two ways: by increasing the cost of the actual transfer, and by reducing the subsequent return to the transfer or.
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Although this paper is somewhat old, you may want to check it out:
Technology transfer revisited from the perspective of the knowledge-based economy
F Amesse, P Cohendet - Research policy, 2001 - Elsevier
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Recent adjustments in some of the trade relations, such as the decisions of the United Kingdom to leave the European Union and the United States to renegotiate and re-evaluate their main trade agreements in force have caused concern about the possible escalation of barriers and disputes. commercial. The imposition of tariffs and trade barriers as well as disputes over certain products could be intensified if other countries respond with reprisals.
Do you think that an increasingly restrictive environment in terms of international trade could reduce the growth prospects in the medium term, due to the interdependence that exists between trade, investment and productivity growth?
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In my view the restrictive environment in trade relations would have a short term effect but in the medium and long term restrictions would be bypassed by those countries still willing to engage more in the globalized economy. The restricting nations would suffer the most.
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Assuming homogeneous agents guides us to the results that private provisioning of education is better but by incorporating heterogeneous income distribution along with progressive rates of taxation can modify what we know?
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I think the progressive rates of taxation cannot modify our know.
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I've presented a different way of calculating personal taxation. It is a form of lifetime averaging.
Does anyone know of any literature about marginal tax rates on this form of tax calculation?
Would anyone like to work with me to determine how marginal tax rates would work? I don't think it is like other forms of taxation so it would be interesting to pursue.
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Douglas Bamford Agreed on your take on marginal tax rate sir. As far as i am concerned, no such literature are there. Will be a nice work. Looking for it.
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The common practice of sending a second factor to the user via an SMS message or email is both inelegant and inconvenient. Especially, if the user is in the middle of filling in the login form on the phone to which the SMS is sent.
This apart, users find any security measure, which delays their access to a service, an irksome imposition.
A considerable improvement would be if the submission of the second factor were to be totally transparent, and immediate.
From a security point of view, it would also be good if the second factor were unique to the user, and irreproducible.
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Dear Mark,
I know this attack, but there have been countermeasures introduced against it as well.
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The theory of optimal taxation is often based on the neoclassical standard model of the labor market. That model includes the assumption that a household can choose freely how much to work and how much to enjoy leisure time. In such a framework, households derive utility from consumption c and leisure time z: u(c,z), where total time T is divided between labor l and leisure z, i.e. T = l + z. The time spent on labor is remunerated at wage w, so that households have an income y = wl that they can then consume.
In reality, however, households do not have the freedom of that continuous labor-leisure choice. It's rather the binary choice to accept a job or not. Moreover, for example, the neoclassical model predicts that a minimum wage causes unemployment. We do not observe this in reality.
Given the shortcomings of the neoclassical model of the labor market, how useful is it for a) advancing economic theory on optimal taxation and b) informing policy making? Is there a better alternative?
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Dear Max,
Taxes are not only on wage income, wL, but on other income such as capital income as well, say I. So your budget constraint should include the I term as well to read:
Y = WL + I.
So, tax effect should be written as Y = (wL +I)(1-t)
According A. Atkinson and J. Stiglitz, book, “Lecture on Public Economics.” Princeton, 2015, the choice is wider than between just leisure and work, to include “market versus home production,…taxed versus untaxed pecuniary returns.” (p. 47) From the broader views, income and substitution effect come into play, and any prediction of tax impact is ambiguous. One then has to resort to empirical evidence to find out the impact.
The classical alternative model provided by Adam Smith is based on perfect competition. One labor economic text states it this way: “…labor market participants in search of their own selfish goals attain an outcome that no one in the market consciously sought to achieve.” (George Borjas, “Labor Economics, 3rd Edition, McGraw Hill, 2005, p. 163)
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Some countries have required married couples to file joint return in income tax (and some can opt to file jointly or individually). Joint filing (versus individual filing) could have some administration difficulties when it comes to implement.
Can you suggest any article studying administration issues or difficulties of joint taxation of personal income?
Any help is appreciated.
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You might consider looking at the joint taxation in the U.S., where it is an option. Two issues come to mind: 1) where a taxpayer filing jointly wishes to later file separately (often because they find information indicating that their spouse cannot be trusted and they are otherwise liable for the untrusted spouse's taxes), and 2) the legal history as to why Wisconsin became a "community property' State. The second issues ties to the marginal taxes paid in a progressive system when the second spouse works. In the U.S., community v. non-community property interacts with decisions to file jointly v. separately, I think.
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What are key topics for phd in public economic and taxation policy ?
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Dear Sir Charbel Chedrawi kindly did you think the digital economic have impact to the taxation policy or not ?
thanks
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please share your experiences and help me to find a reference and comprehensive book on Taxation Theories which is universally useful and not specific for an area.
Thank you
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Taxation theory is in the books of Economics.
You can also see the International Accounting standard 12 - Income Tax, and my article "International Accounting Standard 12 –“Income Tax” and Aspects for Discussion" (2018).
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It's needed to compare the tax case law of Russia and Brazil. Thanks a lot.
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Look at the double taxation agreement with your country may be a good solution. Best regards
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I'm wondering about the aw, actors and role of central/state government underneath zoning policy in India.
I would like to know which are the policies that regulate Zoning and urban planning, and what concretely happen.
This is what I have read so far, but I 'm still confused about taxes and fiscal regulation between Central and state level, which is relevant to understand the acquisition and distribution of land for urban planning.
--> The ‘master plan model’, covering a horizon of about twenty years, presents detailed view of the built-up form of an Indian city in its new-born urbanized country. Usually, plan implementation envisages the tool of legal protection to the plan, zoning, sub-division and building regulations, capital budgeting, infrastructure development, and urban renewal. Other instruments include taxation policy, particularly land and property taxation, land assembly, and capacity building. (Ahluwalia, 2014)
The master planning model, however, ignores the dimensions of city and regional economic growth. Land use planning and transportation planning have been pursued as separate processes in India, besides, the Master plans of cities haven’t been synchronized with their income distribution structure. There is need of strategic focused inclusionary urban planning and a need to stop informality at all levels and sectorsotherwise the urban population will continue to be deprived of ‘legal space’. (Mohanty, 2014 & Mishra, 2017)
Master plans, in the past, have not been rooted enough in regional planning,the inclusion of this government level will be occurred only with a grounded model of urban planning (Mohanty, pp85, 2014 & Mishra, pp193, 2017). According to Prasanna K. Mohanty (pp 5; 107-108, 2014) with “a rigid ‘plan-led’ model of development, these plans will adopt detailed zoning of land use and public acquisition of land, as key instruments for planned urbanization.
The most important feature of all development plans dealing withthe implementation of the spatial plan are land use zoning, aimed at controlling the classification and at intensifying the land use. It also aimed at regulating development through planning permission.
Zoning is advocated to promote housing and local economic development. There is also a Committee on Urban Land Policy (1965), Ministry of Health, that identify the key issues of urban policies. (Mohanty, 2014)
Zoning regulation provide norms for conforming and non-conforming land uses, densities, infrastructures.Housing, including light and ventilation fire safety requirement, etc. Zoning regulation are supplemented by (1) sub-division regulations, prescribing street layouts, lot sizes, land allocation for public use, taxes and fees for infrastructure and civic services, etc. and (2) building codes, setting standards of construction. The objective of zoning is “to balance residential, commercial, institutional, and other land uses, correct for externalities due to factors like pollution, congestion, noise and indiscriminate conversion of agricultural land to urban use, and to provide for infrastructures facility”. (Mohanty. P (2014) pp76-78)
In fact, land use zoning in India is Euclideanbased, it means that it creates land use classifications (i.e. residential, multi-family, commercial) by geographic area, but instead of keeping those uses separate, land use in Indian cities typically builds off of the uses in one zone to create a more integrated approach.
Planning typically is done by the state, not the city, and only looks at main arterials, which results in streets like the above.  The smaller streets and the connections within an area are often missing. So while land use zoning fosters all facilities within walking distance, the connections to make that happen – the micro street grid – are missing, especially in new area as in Greater Noida, that we will illustrate later. (Jenkins, R. Kennedy, L., Mukhopadhayay, 2014)
Apparently, as United Kingdom did, there is a need for India to move towards decentralized and strategic urban planning.(Ahluwalia, 2014) The urban planning process must be responsive to current evolving demands. The planning system must also be dynamic to respond to the demands of structural and geographic transformation. (Jenkins, R. Kennedy, L., Mukhopadhayay, 2014) Policy-makers should consider urban planning development as “a ‘process of value creation’ through the market, giving ample scope for value captyre and recycling to promote inclusive urbanisation”.(Mohanty P., Mishra A.K, pp194; 213,2017)
As far as I know, there is also typically the problem of Land dispossession:
--> Today, there is a displacement from land: the land distribution is forced by the government for ‘public purpose’ through the Land Acquisition Act of 1894. There is need of land reform, especially a demand of policy for the fiscal regularization focused on fragmentation rather on dispossession: surplus land should be distributed due to demographic reasons. The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act,2013 tried to address these issues. However, the issue has been re-opened by the PM Narendra Modi.(Chandrasekhar,C.P, 2017)
In this context of profound restructuring of the socio-economic order, India has chosen to accelerate industrial development by introducing the Special Economic Zones (SEZ) experiment among Indian states. (Jenkins, R. Kennedy, L., Mukhopadhayay, 2014) We will not develop the SEZ policy here, we are just remembering that SEZ represent a stylized microcosm of the spatial and temporal inequalities that have always taken place in India ‘s industrialization. SEZs is today one of the most controversial reform measures in India that accurately performed the “accumulation by dispossession” that was supposed to rationalized India. (Levien, M. (2012) in Chandrasekhar, C.P. 2017)
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You have enough reference to understand planning for cities. I would try to answer some of your observations.
The approach to land use allocation is centered around procurement of land for public purposes (roads, parks, utilities etc). At master plan level land is acquired (which is practiced in majority of state. Whereas in state like Gujarat we also follow land pooling mechanism (a area plan) in addition to development plan (which is land use, regulations and specific projects) for the cities.
The area plan where land is either acquired (through new act) or purchased through agreement as per market rate or pooled (known as town planning scheme with up to 40 percent share of land for public purpose).
Yes, there is no larger regional plan available for majority of cities except the national capital region or state capital plans.
The role of central and state government under the fiscal understanding is in collection of Goods and services taxes (GST since 2017) and distribution as per agreed share. The state government in case of local plans is final approval body, the plan has to be prepared and submitted by local body or development authorities. The central govt. do not approve the master plan or development, whereas central govt. have their own schemes where they fund up to 70 to 90 percent of fund for the state projects. The state needs to submit the urban projects (earlier to be submitted by respective local bodies including Municipal Corporations or Municipality to state) as in case of current 'Smart Cities' project in India. The proposals in such case is invited by central govt. and sanctioned to transfer the fund to state or Urban Local Body (ULB) directly.
Many infrastructure projects which are concerned only with ULB and state govt. use their own fund. The devolution of funds are subject to audit at all levels by central or state auditors. In India recent development or proposals for SIR, SEZ (Special Investment Region or Special Economic Zones) or port led development is outcome of central govt. policies and programs. The central ministry in agreement with state govt. proceeds to implement the projects of National scale. The state govt. has responsibility of linking the state projects with national project as in case of SEZ's or high speed corridors.
Land dispossession is national concern in areas where large scale project (transportation or otherwise) impact large areas or population. The current law have address the issue properly however due to exceptions granted for certain project, the problem is escalating in recent past. In urban areas these are lesser only since scale of project is smaller, however, the removal of slums or poor households are concern for some. Tenure rights issue is still under discussion, and policies are framed to minimize the losses.
Anyway....go ahead for your quest.
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I am currently working on fiscal policy in a developing economy of Nigeria. I have seen many authors proxy fiscal policy with either government expenditure and revenue and public debt. some authors used aggregated data while others used disaggregated data. I am not all that comfortable with these approach since fiscal policy has to with delibrate action of government to influence the economy towards a given direction. Government might decide to spend big or cuts tax, leading to deficit, they may also plan to spend small or raises tax, indicating a surplus. I used dummy variable to separate these two fiscal plans by the government and used their effects to capture the fiscal policy impact on growth. My problem now is how to specify my ARDL models using these dummy variable to capture the fiscal policy? Also will i still need to include any other fiscal variables such as government expenditure, taxation, government debt in this model? And if at all i will need to include any or all of these, how should they enter the ARDL models?
Your expertism will make the current work more informative and scholastic.
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I am working on it as well, Please if you got an answer share it with us .
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I am doing research on
Assessment of GST Enforcement Policy in Pakistan against Principles of Good Taxation
Theory is that whether raids of tax authorities on business concerns for collecting records, assessing production and counting make the GST system as unfair, non-neutral, inequitable, etc?
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In my opinion, the type of goods subject to the tax of new tax resources, for example, ironmongers and the type of tax collection collected by the state, is of great importance.
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Do we get some rebate from taxation if we own green building?
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There is no law enacted as regards green buildings. Though you may feel that Government should give some taxation concession to green building owners, such provisions do not exist at present.
As such green buildings are sustainable buildings. Though initial cost is little higher, operating cost is quite less because of its energy, material and water efficiency.
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We would be glad iy you would help us about: After saying your country and figuring out the situation of bitcoin and other currencies in your country, you can tell us your government's action for taxation for crypto currencies' transactions.
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Accelerating Bitcoin's Transaction Processing. Fast Money Grows on Trees, Not Chains.Y Sompolinsky, A Zohar - IACR Cryptology ePrint Archive, 2013 - eprint.iacr.org I think the above article will help you in this regard. You may want to check it out.
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According to Milton Friedman, "Inflation is a form of Taxation that can be Imposed with no legislation".
If Milton is right, does government uses inflation? why? what way? and above it all, does he do it even knowing that inflation is the worst effect and the most difficult problem that the population would need to face?
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  1. Discuss the government’s role in managing the economy.
In every country, the government takes steps to help the economy achieve the goals of growth, full employment, and price stability. In the United States, the government influences economic activity through two approaches: monetary policy and fiscal policy. Through monetary policy, the government exerts its power to regulate the money supply and level of interest rates. Through fiscal policy, it uses its power to tax and to spend.
Monetary Policy
Monetary policy is exercised by the Federal Reserve System (“the Fed”), which is empowered to take various actions that decrease or increase the money supply and raise or lower short-term interest rates, making it harder or easier to borrow money. When the Fed believes that inflation is a problem, it will use contractionary policy to decrease the money supply and raise interest rates. When rates are higher, borrowers have to pay more for the money they borrow, and banks are more selective in making loans. Because money is “tighter”—more expensive to borrow—demand for goods and services will go down, and so will prices. In any case, that’s the theory.
Fiscal Policy
Fiscal policy relies on the government’s powers of spending and taxation. Both taxation and government spending can be used to reduce or increase the total supply of money in the economy—the total amount, in other words, that businesses and consumers have to spend. When the country is in a recession, the appropriate policy is to increase spending, reduce taxes, or both. Such expansionary actions will put more money in the hands of businesses and consumers, encouraging businesses to expand and consumers to buy more goods and services. When the economy is experiencing inflation, the opposite policy is adopted: the government will decrease spending or increase taxes, or both. Because such contractionary measures reduce spending by businesses and consumers, prices come down and inflation eases.
The National Debt
If, in any given year, the government takes in more money (through taxes) than it spends on goods and services (for things such as defense, transportation, and social services), the result is a budget surplus.
Macroeconomics and Microeconomics
In the preceding discussion, we’ve touched on two main areas in the field of economics: (1) macroeconomics, or the study of the economy as a whole, and (2) microeconomics, or the study of the economic choices made by individual consumers or businesses. Macroeconomics examines the economy-wide effect of inflation, while microeconomics considers such decisions as the price you’re willing to pay to go to college. Macroeconomics investigates overall trends in imports and exports, while microeconomics explains the price that teenagers are willing to pay for concert tickets.
Methods to Control Inflation
Inflation is generally controlled by the Central Bank and/or the government. The main policy tools to control inflation include:
  1. Monetary policy – Setting interest rates. Higher interest rates reduce demand, leading to lower economic growth and lower inflation
  2. Control of money supply – Monetarists argue there is a close link between the money supply and inflation, therefore controlling money supply can control inflation.
  3. Supply side policies – policies to increase competitiveness and efficiency of the economy, putting downward pressure on long-term costs.
  4. Fiscal policy – a higher rate of income tax could reduce spending and inflationary pressures.
  5. Wage controls. Trying to control wages could, in theory, help to reduce inflationary pressures. However, apart from the 1970s, rarely used.
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Can we save our world including India from Global Warming and Pollution? Is there any remedies? What should be citizen response and government policies towards its mitigation and for sustainable Environment? What is your thinking about environmental taxation as penalty towards environmental polluter widely adopted in developed countries?
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Lets separate the issue of hlobal warming from envirinmental pollution for sake of better discussion. Many time times, origin of these two issues is quite different...
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Dear colleagues,
I would like to understand if it is possible to assume a correlation between the presence of SMEs and the support to right-wing parties. If in a territory there is an high rate of SMEs, does it mean that the population will be right-wing oriented?
My hypothesis is that right-wing parties (I am from Italy so I have in mind my country) are more inclined to support SMEs because historically these parties defend private properties and bourgeois class and due to the neo-liberal ideology they should be in favour of a reduction of taxation which, theoretically, must be a benefit for SMEs.
On the contrary, high rate of big companies means a huge part of population is working class therefore major support to left-wing.
Thank you for your support.
Best regards.
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i think you are considering secondaries, when you want to consider primaries. it gets you into corners.
rate of sme is a proxy
sme implies economic participation or economic activity
far right implies fascism, etc or political affiliation
thus, i would rather look at: the impact of economic participation on political affiliation (political polarization, bias, etc)
rather than: the impact of SMEs on far right support
if SME's influence political affiliation/ right wing support, it is through another factor/ variable, and not directly. this is an important consideration
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I wish to maximise the investment in an economy by finding the right mix of direct and indirect taxation in the economy
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Dear.RK,
If you work with indirect taxation, you are in the theory of the second-best. Therefore, the best result is an empirical one. I mean, it is not possible to find the best mix of policies, direct and indirect taxes, from a theoretical point of view.
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Dear all,
for my PhD-Thesis I need Archival Data (Fundamentals) as covered in the Compustat Database. Unfortunately my university has no WRDS-License. Do you know any Research Institute which grants access to WRDS for external PhD-Students - maybe against payment?
Many thanks in advance for your input.
Kind regards,
Marco
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I think you will find no subscriber to WRDS (or any other commercially provided database) is permitted to provide access for people that are not staff of students of the subscribing institution.
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Please give sector-wise impact
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The hasty introduction of GST in India has created chaos in the economy. I am collecting facts from people of various sections about the implications observed and what they foresee. So far some services typically transport seem to have overshadowed supply of goods, making the sudden price rise of essential goods like fruits, vegetables, textiles, construction material etc under the garb of GST. Businessmen, confused with it, are running after the accountants, who in turn have benefited out of the situation.  If such things are tackled effectively through suitable governance, the impact on the economy could be positive and the business transactions should become transparent.  
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I am looking for a model to explain an empirical panel data of tax revenue within a Monetary zone and see how some omitted taxes form such as land value or exemptions can undermine the mobilization of domestic revenue. What model would you suggest?
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Thanks Dr. Ban
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 for eg:
debt/ gsdp (gross state domestic product)
tax/ gsdp (gross state domestic product)
debt/ gsdp (gross state domestic product)
tax/ gsdp (gross state domestic product)
Fiscal space = [Total Revenue receipts – (Revenue expenditure on Interest Payments and Servicing of Debt + Revenue expenditure on Administrative Services) + Loans from the Centre] / Total Revenue receipts.
Intergovernmental transfers/ total revenue (total revenue is a combination of own revenue + intergovernmental transfers) is one of the methods of measuring level of dependency of sub national governments on higher level of governments for funds. In this case both vary? What is the remedy for this?
Is it Intergovernmental transfers/ total expenditure? Here also both Denominator and Numerator vary?
What is the justification given in the literature in which these type of variables are widely used in the analysis?
please reply or suggest material to refer.
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Dragos C Radu sir thanks for your response.
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Governments are always looking around for new ways of raising taxes, so here is a new one, a gene tax.  It will be greeted with howls of rage, but then so is every new tax proposal.  Those with genetic advantages should be taxed proportionately, as they will be so much more successful in later life.  This should also be a spur to those few who do not make full use of their abilities for the public good, but are content to be free loaders.  At the other end, many have genetic disorders causing chronic distress and poverty, and they should be correspondingly compensated. 
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A "gene tax" ignores the simple truth that all human endeavors require both "nature and nurture" for optimal outcomes. A gene tax would make sense only in a world in which there were no structural or institutional barriers to human development. As Gordon's quote of Lynn clearly indicates, 80% of the most powerful did not get to that position by virtue of their genetic makeup alone, it was the elite university environment that provided the context for their power base.
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Found my dummy variable for growth companies to be positive and significant in relation to book ETR.
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Thanks!
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Mechanisms to pay for load following ancillary services 
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Dear Dr.
I agree with Dr.Jerry Decker
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I am trying to determine the rate of taxation on dividends and capital gains in malaysia.
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thank you
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I need to find out ways on how to reduce or either mitigate the level of the speculative betting on food.
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You may want to check out the following paper:
Global food price volatility and spikes: an overview of costs, causes, and solutions
J von Braun, G Tadesse - 2012 - papers.ssrn.com
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I am looking for a bank specific transparency index that would measure the level of transparency at the individual bank level.  I defined banks here as SIC 6020 - commercial banks.  I understand there are country specific transparency indices which would not work for me.  My scope includes banks in the EU between 2012 and 2015.
Would appreciate any guidance you can offer.
Thank you.
Henry
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Gentlemen, appreciate the guidance.  I was able to find useful measures from the articles you recommended.  Thanks!
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Impact of Gordon's taxation system on the natives.
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I am working on the problem of legal nature of inflation. And It would be pretty to know your position about the nature of such phenomenon. Is there any field for legal methodology to clarify and explain the inflation tax, or on other hand, inflation is objective economic fact, so the economical approach is acceptable. In other words, the question is about the theoretical admissibility of multilevel nature of inflation.
Thanks a lot for your attention and answers. Good luck in your scientific studies.
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Dear Pavlo,
In Anglo Saxon law there is no need to differentiate between economic science and finance law because the law is, where relevant, usually based on the rational of economic science, but the law often allows flexibility for authorities to generate calculations demonstrating economc gains or losses fit for the legal purpose.
With respect to the "inflation tax", it is a matter of practicality and flexibility not to include legal constraints (although Milton Friedman would probably have advocated such restrictions-and we  know what happened when his experiments were implemented in South America). 
While everyone knows the inflatin tax exists, no-one (except perhaps the "purists") would want to see the law impose restrictions on future actions that may be necessary to dig their country out of a hole created by the government and/or economic circumstances.  Therefore, they do not incorporate into law measures that would eliminate "inflation taxing".  However, many countries (including Australia) allow for the effects of inflation on assets before taxing any capital gains.  This is one way in which recognition of the "inflation tax" has been incorporated into tax regulation.  Also, many countries have a policy imposed on their central banks to follow policies that maintain inflation within some band.  In Australia, there is a lower inflation limit of 2% and an upper limit of 3% which the central bank targets.  Why there is not a lower limit of 0% I do not know, but perhaps the higher lower limit relfects the fact that inflation is often a necessary adjustment tool in the face of downward inflexibility in the labour market, and is thus a reflection of the cost of instituional frictions in the economic adjustment process.
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Could you please give me the equivalent of FIN 48 tax reserves in USA in the UK context 
Thank you in advance 
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That depends on the objective of your study. Dependent on what you want to do, whether you need to gather data manually (so that you may need to restrict the number of firms) or whether you want to focus on specific industries, specific indices may be suitable. There are indices for specific industries; the more general indices are the FTSE 100 (largest firms), or FTSE 250 for mid-capitalized firms. Alternatively, the FTSE-all-share covers all firms from FTSE 100, FTSE 250 and small caps...
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Dear Colleagues, 
I am looking for any successful case study about applying balanced scorecards in tax authority.  It seems that apart  from some gray literature there is not much about applying balanced scorecards or even performance management in tax authority. 
Thanks in advance!
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Dear Wael, 
In Brazil, the tax authority (Secretaria da Receita Federal do Brasil) has implemented a management model based on the balanced scorecard. Please, look the link below.. 
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Kindly suggest me one term for the group of words.
1. Tax rebate
2. subsidy
3. price premium for green products.
4. Cheaper recycled raw material
Terms from my side are:
1. Green financial benefits
2. Green Investment recovery
3. Green cost support
Help plz.
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Environmental economic benefits or instruments 
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Is there any URL adress or report for this.
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You may want to check the official website of Green Taxation - World Resources Institute.
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I have a question regarding non-resident trust taxation? Am I right that after-mentioned trust is taxed taking into account the source place of the trust assets and the settlor and beneficiary connection with the trust establishment jurisdiction? (For instance: Panama tax incomes that sourced in Panama. Whereas, UK consider the trust as non-resident if settlor and beneficiary are not-residents or domicile in UK otherwise they consider such trust as resident trust for UK income tax purposes?). Am I right?
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Where can I find materials on taxation of informal sector? I am doing a survey study on tax informal sector
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India is going to have the Goods & Services Tax (GST) a unique one Tax System across country. As it is already implemented in different countries and there is a lot of data to analyse its merits and demerits. As a developing country India must know the pros and cons of the tax system. Results can vary on different structures of the GST in different country and it should be exlplored which one is suitable for India.
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While looking towards the benefits one major concern is also there as how the manufacturing states will recover their losses when they are going to loose a good sum of revenue. Central government support is there for a certain period but other ways has to explored to cover this gap of revenue for future. 
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Uncertain tax benefit it is a measure of tax reserves 
Can anyone explain how to measure this variable 
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Dear Soufiene,
I find the question a little vague. Did you go through the relevant IFRS and US GAAP standards? They contain many useful hints as far as uncertain tax positions are concerned.
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Does zakat system is effective in Pakistan? Either it has any impact on the income inequality in Pakistan or not?
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China takes lead of the world in direct use of geothermal heat. Its growing speed is still  far behind that of solar and wind power. It is neccessary to deploy more effective policies for geothermal energy development in China, as well other countries interested in renewables.
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China does not have a tax expenditure budget; it almost did - a Deputy Minister pushed hard for it last decade but moved on before he could see it implemented.  In jurisdictions that have tax expenditure budgets, tax concessions (lower rates), etc. are treated as the equivalent of direct expenditures handed out through the tax system.  Experience has shown that almost without fail they are less efficient than other direct expenditures or subsidies and that these are less effective than using regulation so the market can deliver the desired energy policy more efficiently.  Using tax concessions costs tax revenue that could be used for desirable social and economic programs and inevitably gives rise to recharacterization schemes, etc. devised by tax advisors to exploit the tax concession.  It's hard to imagine why you'd want to hand over cash, directly or via tax expenditures when you can achieve a better result at lower cost through direct regulation.  Unless, of course, the goal is to enrich tax advisors.
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I want to compare GDP with Tax rate and I am unable to find historical tax rates of Pakistan.
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As suggested by Satrio, you may be able to find semi-reliable ways to calculate historic tax rates from other historical financial information, such as financial statements.  I am not sure if you have them in Pakistan, but UK, US and Australia do have publicly available detailed financial reports for nearly all listed companies with detailed tax notes to the accounts from which it would be possible to obtain historic income tax, and goods and service tax rates.  If that suits the purpose of your research you could then explain how you obtained the estimation data as part of your write-up.  
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What are Papers on The role of Zakha in poverty reduction?
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Zakat should be analyzed as important element in national social protection systems in the countries in questions. It supplements public social protection may substitute it if public systems are deficient. But at the same time its social and economic effects and impacts, including impacts on poverty reduction should be regularly monitored by the society and recommendations how to make it function better developed.