I. THE POTENTIAL OF REMITTANCES . . . . . . . . . . . . . . . . 1182 R A. Direct Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1183 R B. Indirect Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1184 R C. Advantages Over Other Kinds of Assistance . . . . . 1185 R II. RIGHTS TO TAX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11...

This paper identifies the determinants of tax revenue in sub-Saharan Africa using an unbalanced panel dataset of 39 countries over the period 1980-2005. A set of factors that can potentially influence tax revenues such as the tax base, structural factors, foreign aid and conflict, is considered in the econometric analysis. Our contribution is that besides the analysis of the determinants of the...

China enacted a rural tax reform known as the “Tax-for-Fee Reform” (TFR) in the late 1990s, in large part driven by an attempt to address farmers’ complaints about their perception of a heavy tax burden. A crucial but unanswered question is whether this reform actually improved farmers’ welfare. This paper applies several estimation methods, including both cross-sectional propensity score match...

This study is an attempt to find a causal relation between financial ratios and tax avoidance. Aside from direct financial responsibilities, we conjecture that firms that avoid taxes will also face indirect negative financial repercussions, such as degradation of their reputation in the investment market. Corporate Social Responsibility (CSR: Corporate Social Responsibility) activities are refl...

in order to implement vat, various countries have applied different procedures including: manufacturing products, whole sale and consumer price procedures, according to their economic structure. for iran, it is proposed that in the first step, vat be confined to manufacturing products and imports, and after some successful implementation in this earlier step, with achieved experience and knowle...

Efficient bovine leukemia virus (BLV) transcription requires the virus-encoded transactivator Tax(BLV), which acts through three Tax(BLV)-responsive elements located in the 5' long terminal repeat. It has been proposed that the binding of the CRE-binding protein (CREB) and the activating transcription factor (ATF) to the three imperfect cAMP-responsive elements (CREs) located in each Tax(BLV)-r...

Extensive reforms of India‟s indirect taxes at the central and the state levels has prepared the necessary ground for the implementation of a comprehensive goods and services tax (GST). The Empowered Committee of the State Finance Ministers in their First Discussion Paper and the Thirteenth Finance Commission in their recently submitted report have suggested GST models which are quite different...

The effectiveness of using taxation as a redistributive tool depends on the design of the tax system. The Kenyan tax system comprises two main direct taxes (individual income and corporate taxes), and three main indirect taxes (Value Added Tax, Excise tax and Customs duties). Usage of income taxes has declined over time. However, income taxes still contribute the largest share of total tax reve...