Search results for "Value-added"
showing 6 items of 26 documents
Comparative analysis of corporate tax burden in the euro area during 2000-2013
2016
Traditionally, some countries have been using the Corporate Income Tax as a way of, starting from relatively high nominal tax rates, encourage certain economic activities through incentives or bonuses that allow considerably reduce actual business taxation. In contrast, other member states have chosen to directly lower the tax rate, regardless of other incentives, thus bringing the nominal taxation to effective.This research aims to analyze the discrepancies in the taxation of corporate income tax between different Eurozone countries for the period 2000-2013, noting the differences between the statutory (STR) and effective tax rates (ETR) of listed companies. In this way, this work locates …
Heterogeneous Photocatalysis for Selective Formation of High-Value-Added Molecules: Some Chemical and Engineering Aspects
2018
This review deals with the parameters that influence heterogeneous photocatalysis (PC) for selective synthesis of high-value chemicals by itself or in combination with other technologies. In particular, the parameters related to the photocatalysts, such as crystallinity degree, type of polymorph, surface acid-base properties, exposure of particular crystalline facets, coupling of different semiconductors, position of the valence and conduction band edge, addition of doping agents, and those related to the reaction system, such as setup configuration and reactor geometry, type of solvent, type and amount of photocatalyst, affecting the selectivity toward specific products are described and d…
Panama and the WTO: new constitutionalism of trade policy and global tax governance
2017
"Corrigendum" in Review of International Political Economy, 24(4), p. 738 (DOI: 10.1080/09692290.2017.1332547). Tax havens and tax flight have lately received increasing attention, while interest toward multilateral trade policies has somewhat diminished. We argue that more attention needs to be paid exactly to the interrelations between trade and tax policies. Drawing from two case studies on Panama's trade disputes, we show how World Trade Organization (WTO) rules can be used both to resist attempts to sanction secrecy structures and to promote measures against tax flight. The theory of new constitutionalism can help to explain how trade treaties can 'lock in' tax policies. However, our c…
An International Survey of Quality and Safety Programs in Radiology
2021
Purpose: The aim of this study was to determine the status of radiology quality improvement programs in a variety of selected nations worldwide. Methods: A survey was developed by select members of the International Economics Committee of the American College of Radiology on quality programs and was distributed to committee members. Members responded on behalf of their country. The 51-question survey asked about 12 different quality initiatives which were grouped into 4 themes: departments, users, equipment, and outcomes. Respondents reported whether a designated type of quality initiative was used in their country and answered subsequent questions further characterizing it. Results: The re…
Efficiency of Corporate Income Tax Reliefs for the Investment Promotion in Latvia
2014
Corporate income tax rate in Latvia is one of the lowest in the European Union and is favourable for business. However, the government additionally uses numerous CIT reliefs to stimulate investments, to promote specific industries and investors. Total costs of these tax reliefs are high, but many of the goals declared by their introduction are not reached, suggesting that tax relief efficiency could be questioned. The efficiency of the existing and potential CIT reliefs should be regularly evaluated. The suggested criteria for such examination are – clear objective, type of taxable rent, existence of positive externality, appropriate design and potential for tax planning, costs in revenue f…
The Effects of the Value-Added Tax on Revenue and Inequality
2019
This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional country fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous values of neighbouring countries’ VAT systems as an instrument. The results reveal – in contrast to earlier work – that the revenue consequences of the VAT have not been positive. The results indicate that income-based inequality has increased due to the VAT adoption, whereas consumption inequality has remained unaffected. Peer reviewed