1 - 10 van 36 voor compliance costs
Microsoft Word - bijz90.doc
... fairness, neutrality, revenue allocation to the country of consumption, minimization of administration and compliance costs, and political robustness with respect to the various taxes. the comparative review ... and compliance costs compliance and tax administration costs should be largely the same under the vat, the retail sales tax and the direct subtraction method tax, but these costs would ...
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Microsoft Word - DP ECA voorblad.doc
... turn. note that the simulations ignore the impact of the ccctb on compliance costs. to the extent that lower compliance costs would yield additional welfare gains, it would increase the likelihood ... ...rms and one for multinationals, administrative costs for governments may also increase. in the absence of clear-cut empirical information about how much compliance costs will fall under the ccctb, ...
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Microsoft Word - DP CCCTB voorblad.doc
... the consolidation of the tax base with formula apportionment. in principle, the ccctb could reduce compliance costs as multinationals can reap economies of scale and scope in accounting practices. moreover, multinationals ... is limited to the eu. given this uncertainty we abstract from a change in compliance costs in the simulations of the ccctb. 3 in simulating the ccctb reform, we assume ...
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Microsoft Word - cpbdoc194.doc
... be constructed before. from 2000 and 2003, some new barriers are put in place, including compliance costs of importing and exporting (such as security measures). this shift is not uncommon. in ... volatility, exchange rate regimes and membership of the british empire. trade costs include thus transport costs and tariffs. for the period trade costs explain growth in trade. the other 67% is due ...
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Microsoft PowerPoint - Brussels_DGTrade05092006.ppt
... compliance costs are independent of firm size press hardest on sme impedimentsinservicestrade brussels 05-09-2006 costs of regulation heterogeneity market size (home market plus exports) averagecostofserviceproduct avg. costs ...
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capital income taxation europe trends and trade offs pdf
... market integration has important implications for capital income taxation. for instance, it raises compliance costs for both multinational corporations and governments in the eu, the first now have ... the way in which they do differs markedly. proposals impact differently upon administrative and compliance cost, the fiscal spillovers associated with tax competition, and the distortionary impact of ...
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boek compleet
... cost involved in compliance with the kyoto protocol is a major source of concern. the presentation by richard richels was helpful for improving the understanding of compliance costs. three questions were examined in the study by alan manne and richard richels what are the near-term costs of implementation? how significant are ...
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Microsoft Word - doc69.doc
... pdf bergevin workshop.pdf). 18 additional regulation compliance costs due to not-acknowledging a foreign firm's compliance with regulation in its home country. eu ... compliance costs made for the more lenient member states are no longer forfeit when entering an export country with tougher regulation (higher regulation intensity). the only thing happening is that some additional compliance costs ...
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Microsoft Word - notitie_xxx.doc
... compliance costs made for the more lenient member states are no longer forfeit when entering an export country with tougher regulation (higher regulation intensity). the only thing happening is that some additional compliance costs ...
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The macro-economic costs of air pollution and climate policies in EU
... step representing groupings of abatement technologies with similar marginal abatement costs. this offers a flexible treatment that can incorporate activity- ... other hand, the terms of trade gains diminish and the compliance costs (at fixed reductions) increase as other countries also impose ... the compliance costs of 0.25% ni. the cba in addition to the eu pledge generates more benefits than costs, and ...
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