LOCAL TAXATION: GENERAL PRINCIPLES
نویسندگان
چکیده
منابع مشابه
Principles for Cigarette Taxation
Cigarette taxes are often the highest excise taxes in terms of their percentage share of the product price. The extent of the excess burden imposed by the tax will increase with the elasticity of demand, which is usually estimated to be between –0.4 and –1.0. Potential rationales for raising the cigarette tax other than as a revenue device include compensation for financial externalities to soc...
متن کاملPrinciples for Cigarette Taxation in Africa
Cigarette taxes are often the highest excise taxes in terms of their percentage share of the product price. The extent of the excess burden imposed by the tax will increase with the elasticity of demand, which is usually estimated to be between –0.4 and –1.0. Potential rationales for raising the cigarette tax other than as a revenue device include compensation for financial externalities to soc...
متن کاملThe Political Efficiency of General Taxation
If political decisions are made by legislative majorities, a constitutional constraint requiring generality in the imposition of taxes will be economically efficient. In the absence of such a constraint, majorities will tend to impose differentially high taxes on members of political minorities, and such differentiation opens up several sources for resource waste. This argument /ends support fo...
متن کاملTaxation without Principles: a Historical analysis of the Kenyan Taxation System
272 * Attiya Waris is an Assistant Lecturer, Department of Commercial Law, School of Law of the University of Nairobi in Kenya. She holds two Masters of Laws one in Human Rights and Democratisation in Africa from the University of Pretoria in South Africa and another in Business and Commercial Law from the University of London. She holds an Undergraduate Law degree from the University of Nairob...
متن کاملGeneral Principles of Psychodynamics
r sychiatry is the medical specialty that studies disorders of behavior and experience, both affective and cognitive. Like other branches of medicine, it considers 1) the phenomenology of the normal and abnormal, 2) systems of classification and epidemiological information, 3) etiology, 4) diagnosis, and 5) prevention and treatment. Because human behavior is complex, psychiatry draws on many fi...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Market Infrastructure
سال: 2019
ISSN: 2519-2868
DOI: 10.32843/infrastruct36-80