This article studies the optimal direct/indirect tax mix problem when it has been used as part of the very definition of indirect taxes; see Section 1
cremer-pestieau-rochet.pdf
economic consequences of different mixes of direct and indirect taxes For example, from the perspective of economic growth, in a neoclassical framework,
ispwp0911.pdf
Income, property and professional taxes are the main direct taxes and GST (goods and services tax), customs, stamp duty and registration fees are the main
Unit-10.pdf
from direct to indirect taxes, at an unchanged overall revenue level The example of the Nordic member states shows that high levels of taxation can be
39494151.pdf
Direct taxation; indirect taxation; tax revenues; VAT; income taxes are determined using the examples of the OECD and EU Member States The study
NA_Soloveva_Transformation_of_Direct_and_Indirect_Taxations_Correlation.pdf
equivalent to a direct tax on wages and thus indirect taxation through tariffs, Section 2 presents a simple example to contrast the desir-
w8833.pdf
long-run context, direct income taxation should be preferred to indirect tax in the low skill sector for example—allow the government to target low
directvsindirect.pdf
The OECD reports that in 2012, for example, Value Added Taxes (VAT) and excise duties together represented between 18 per cent and 41 per cent of total tax
dp8897.pdf