[PDF] direct versus indirect taxation: the design of the tax structure revisited




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[PDF] STUDY NOTES DIRECT TAXATION - ICMAIin

7 avr 2021 · Study Note 1 : Basic Concepts 1 1 Introduction 1 1 2 Direct Tax Indirect Tax 1 1 3 Constitutional Validity of Taxes

[PDF] STUDY NOTES DIRECT TAXATION - ICMAIin

Study Note 1 : Basic Concepts 3-23 1 1 Introduction 3 1 2 Direct Tax Indirect Tax 4 1 3 Constitutional Validity of Taxes

[PDF] direct versus indirect taxation: the design of the tax structure revisited

This article studies the optimal direct/indirect tax mix problem when note that the traditional Slutsky decomposition, as well as Roy's identity, 

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This paper presents a contribution to the discussion on the macroeconomic effects of a shift in taxation from direct to indirect taxes, at an unchanged 

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This affects the overall tax burden, the level of indirect taxation and the level of taxes on consumption In addition, Belgium and Portugal report some revenue 

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information or views contained in the note/collection India the main direct taxes at the central level are the personal and corporate income tax

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Central Board of Direct Taxes to be a company Note : - If in respect of any business, operations are not carried out in India it will be treated as

[PDF] direct versus indirect taxation: the design of the tax structure revisited 77102_2cremer_pestieau_rochet.pdf
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