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

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

Income taxation is viewed as direct because it can be made progressive, whereas commodity taxation is indirect, in the sense that it is based on anonymous

[PDF] Direct Taxes - PwC

Direct Taxes Review of tax provisions governing the extractive sector In 2013, the Income Tax Act introduced a withholding tax on

[PDF] Direct versus Indirect Taxation: Trends, Theory and Economic

mix of direct and indirect taxes The choice between direct and indirect taxes has contributed to a http://www oecd org/dataoecd/43/56/39494151 pdf

Direct and Indirect Taxes in Economic Literature - jstor

ordinary taxes, 4o'poq generally meant tribute and edo4opa denoted the extraordinary property tax In Roman usage the case is similar 8 Vectigalwas originally

[PDF] The WTO and Direct Taxation - World Trade Organization

22 oct 2021 · DISPUTES AT THE WTO CONCERNING DIRECT TAXATION 9 IV SOME DIRECT TAX MEASURES affect trade and those regarding direct taxation

[PDF] A SIMULATION FOR 15 EU MEMBER STATES Note presented by the

from direct to indirect taxes, at an unchanged overall revenue level indirect taxation, on the basis of a survey of some recent economic literature; 

[PDF] How to implement pro- growth tax reforms - OECD

Tax and economic growth: ennemies or A decrease of about 1 in the Tax to GDP ratio (direct, through media, through vested interest groups, etc )

[PDF] THE DIRECT TAXES CODE, 2010

Tax on income received from venture capital company and venture capital fund to consolidate and amend the law relating to direct taxes

[PDF] STUDY NOTES DIRECT TAXATION - ICMAIin

7 avr 2021 · To gain knowledge about the direct tax laws in force for the relevant previous There are two types of taxes: Direct Tax and Indirect Tax

[PDF] Comparing Direct and Indirect Taxation: The Influence of Framing on

Almost at the same time, the government has raised the value-added tax rate from 16 to 19 percent, thereby increasing the importance of indirect taxes in the 

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