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A Study on Goods and Services Tax Reforms, Its Enactment, Implementation and Administration in Sierra Leone
(Articles)
Abu Kai Kamara
,
Sheriff Kamara
Open Access Library Journal
Vol.10 No.1
,January 16, 2023
DOI:
10.4236/oalib.1109651
64
Downloads
944
Views
Citations
Conditional and Unconditional Tax Incentives from a Legal Certainty Perspective
(Articles)
Hendrick Pinheiro
,
Estevão Horvath
Beijing Law Review
Vol.14 No.4
,November 2, 2023
DOI:
10.4236/blr.2023.144089
50
Downloads
272
Views
Citations
Judicial Precedents in the Context of the Brazilian Tax Reform
(Articles)
Paulo Henrique Santana Barbosa
Beijing Law Review
Vol.15 No.1
,March 13, 2024
DOI:
10.4236/blr.2024.151020
61
Downloads
277
Views
Citations
This article belongs to the Special Issue on
Constitutional Law
The Optimal Tax Rate: An Empirical Assessment in Congo
(Articles)
Toussaint Armel Bakala
Open Journal of Business and Management
Vol.12 No.2
,March 28, 2024
DOI:
10.4236/ojbm.2024.122058
38
Downloads
140
Views
Citations
Is it Rational to Minimize Tax Payments?
(Articles)
Andreas Loffler
,
Lutz Kruschwitz
Modern Economy
Vol.1 No.1
,June 7, 2010
DOI:
10.4236/me.2010.11004
4,709
Downloads
8,780
Views
Citations
Vertical Externalities in a Tax Setting in a System of Hierarchical Governments
(Articles)
Chao-Lan Wang
,
Yi-Chung Hsu
Theoretical Economics Letters
Vol.3 No.3
,June 7, 2013
DOI:
10.4236/tel.2013.33021
4,257
Downloads
6,137
Views
Citations
Public Perception and Attitude towards Value Added Tax (VAT) in Nigeria
(Articles)
Adesina Olugoke Oladipupo
,
Famous Prince Izedonmi
iBusiness
Vol.5 No.4
,December 6, 2013
DOI:
10.4236/ib.2013.54016
8,249
Downloads
13,608
Views
Citations
Strategic Choice of Market Instrument
(Articles)
Samer Atallah
Theoretical Economics Letters
Vol.7 No.4
,June 22, 2017
DOI:
10.4236/tel.2017.74070
1,137
Downloads
1,785
Views
Citations
Optimal Fiscal Policy Instrument under Different Shocks
(Articles)
Shuguang Xing
Theoretical Economics Letters
Vol.7 No.6
,October 16, 2017
DOI:
10.4236/tel.2017.76115
1,121
Downloads
2,063
Views
Citations
This article belongs to the Special Issue on
Public Economics
Will Corporate Tax Avoidance Lead to Forced Executives Turnover?
(Articles)
Tian Yu
American Journal of Industrial and Business Management
Vol.10 No.2
,February 13, 2020
DOI:
10.4236/ajibm.2020.102017
734
Downloads
1,644
Views
Citations
Is Henry George’s Land Value Tax Fair, Efficient, Both, or Neither?
(Articles)
Zitong Xue
Open Journal of Social Sciences
Vol.10 No.7
,July 22, 2022
DOI:
10.4236/jss.2022.107020
183
Downloads
1,302
Views
Citations
Contribution of the Tobacco Tax to the Financing of Health Systems in Democratic Republic of the Congo
(Articles)
Milambo Kapia Patrice
,
Omombo Cosmas
,
Mbulu Bushebu Sylvie
,
Makombo Wabo Etienne
,
Ngimbi Nzau Valentine
,
Masandi Milondo Alphonse
Journal of Biosciences and Medicines
Vol.10 No.8
,August 16, 2022
DOI:
10.4236/jbm.2022.108011
86
Downloads
399
Views
Citations
Economic Integration, Tax Erosion, and Decentralisation: An Empirical Analysis
(Articles)
Francesca Gastaldi
,
Paolo Liberati
,
Antonio Scialà
Modern Economy
Vol.4 No.10A
,October 28, 2013
DOI:
10.4236/me.2013.410A003
3,462
Downloads
5,379
Views
Citations
This article belongs to the Special Issue on
Public Economics
Study on the Problem of China’s Business Tax Changes to VAT
—Based on the Panel Data of Listed Companies in the Transport Industry
(Articles)
Ran Yin
Open Journal of Social Sciences
Vol.3 No.11
,November 17, 2015
DOI:
10.4236/jss.2015.311021
6,298
Downloads
7,554
Views
Citations
The Effect on Growth of a Tax Shift between Land Value Taxes and Income Taxes in Denmark
(Articles)
Philip Allan
,
Gohar Hovsepyan
Modern Economy
Vol.10 No.8
,August 7, 2019
DOI:
10.4236/me.2019.108119
1,112
Downloads
2,711
Views
Citations
Assessing Ethical Issues in Tax Agencies in Mongolia
(Articles)
Oyunbileg Pagjii
,
Suvdaa Damiran
iBusiness
Vol.13 No.2
,June 7, 2021
DOI:
10.4236/ib.2021.132007
279
Downloads
926
Views
Citations
Research on the Structure of China’s Enterprise Income Tax Law System
(Articles)
Yinying Wang
Beijing Law Review
Vol.2 No.2
,June 13, 2011
DOI:
10.4236/blr.2011.22007
7,278
Downloads
15,745
Views
Citations
Computation of the Compensating Variation Within a Random Utility Model Using GAUSS Software
(Articles)
Marilena Locatelli
,
Steinar Strøm
Modern Economy
Vol.2 No.3
,July 27, 2011
DOI:
10.4236/me.2011.23041
4,793
Downloads
8,196
Views
Citations
Tax Incentives, Competition and Welfare
(Articles)
Claudio Andre Gondim Nogueira
Modern Economy
Vol.3 No.5
,September 29, 2012
DOI:
10.4236/me.2012.35080
6,420
Downloads
9,617
Views
Citations
Properties of Lorenz Curves for Transformed Income Distributions
(Articles)
Johan Fellman
Theoretical Economics Letters
Vol.2 No.5
,December 27, 2012
DOI:
10.4236/tel.2012.25091
6,651
Downloads
9,930
Views
Citations
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