The Ability to Pay as a Basis for Income Tax Imposition in Egypt
| Author | : Harvard Law School. International Tax Program |
| Publisher | : |
| Total Pages | : 92 |
| Release | : 1978 |
| Genre | : |
| ISBN | : |
The Ability To Pay As A Basis For Income Tax Imposition In Egypt
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Taxpayers' Rights and Obligations
| Author | : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 |
| Publisher | : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center |
| Total Pages | : 120 |
| Release | : 1990 |
| Genre | : Law |
| ISBN | : |
This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.
Presumptive Taxation in Sub-Saharan Africa
| Author | : Mr.Günther Taube |
| Publisher | : International Monetary Fund |
| Total Pages | : 50 |
| Release | : 1996 |
| Genre | : Business & Economics |
| ISBN | : |
This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.
Investment Policies in the Arab Countries
| Author | : Mr.Saíd El-Naggar |
| Publisher | : International Monetary Fund |
| Total Pages | : 308 |
| Release | : 1990-03-15 |
| Genre | : Business & Economics |
| ISBN | : 9781557751409 |
This volume, edited by Said El-Naggar, examines the impact of macro- and microeconomic policies on the investment climate in the Arab countries, the efficiency of public investment, and the role of foreign direct investment.
International Commercial Tax
| Author | : Peter Harris |
| Publisher | : Cambridge University Press |
| Total Pages | : 520 |
| Release | : 2010-07-22 |
| Genre | : Law |
| ISBN | : 9780521853118 |
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
Explanation of Proposed Income Tax Treaty Between the United States and Egypt
| Author | : United States. Congress. Joint Committee on Taxation |
| Publisher | : |
| Total Pages | : 32 |
| Release | : 1981 |
| Genre | : Double taxation |
| ISBN | : |
Tax Administration Reform in China
| Author | : John Brondolo |
| Publisher | : International Monetary Fund |
| Total Pages | : 67 |
| Release | : 2016-03-17 |
| Genre | : Business & Economics |
| ISBN | : 1484301110 |
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
The Income Tax
| Author | : Frank Chodorov |
| Publisher | : |
| Total Pages | : 128 |
| Release | : 2011-10 |
| Genre | : |
| ISBN | : 9781258151676 |
The Costs of Taxation and the Marginal Cost of Funds
| Author | : Mr.Joel Slemrod |
| Publisher | : International Monetary Fund |
| Total Pages | : 32 |
| Release | : 1995-08-01 |
| Genre | : Business & Economics |
| ISBN | : 1451954549 |
It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts.
