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1 - 10 van 20 voor vat base
Microsoft Word - bijz90.doc
... should be brought into the vat base, similar to value changes in other second-hand goods that are traded by taxable dealers. this extension of the vat base should replace the inequitable ... subsequent transactions in immovable property are exempt from vat, although taxable persons can elect to include business property in the vat base, meaning that a vat credit is available for purchases and that ...
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Microsoft Word - notitie.doc
... . 9 een tweede studie die relevant hier behandelde vraag is j. piggott en j. whally, vat base broadening, self supply, and the informal sector, nber working paper 6349, cambridge ma, jan. 1998 ...
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Microsoft Word - memo237.doc
... models will be discussed. this will be done for the base scenario and a scenario where taxes increase. finally conclusions will ... they should be. however, as we have seen in the base scenario wealth and consumption can be altered significantly with the ... approach, cpb document 179. piggott, j. and j. whalley, 1998, vat base broadening, self supply, and the informal sector, nber working paper 6349. ...
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will corporate tax consolidation improve efficiency eu pdf
... , because it makes member states relatively attractive for multinationals. a broad tax base matters, because the common base is less distortive. and the openness of countries matter, because these countries ... the vat base or to allow for sector specific factors (mintz, 1999; mintz and weiner, 2003; hellerstein and mclure, 2004; sorensen, 2004). in addition, the harmonization of the tax base will ...
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Microsoft Word - DP128_demooij _2_.doc
... systems to investment and its financial structure, the narrower tax base reduces corporate tax revenue. it requires higher corporate tax rates ... the cost of the ace allowance is financed by a higher vat rate. the second column of table 2.1 reports their ... their corporate tax policies during recent decades, with policies of base broadening and rate reduction, partly by limiting the deductibility of ...
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Microsoft Word - disc76.doc
... states. all alcohol excise duties are specific,12 although the precise specification of the tax base differs between beer, wine and spirits. in most member states, the excise on beer is ... uk cabinet office (2003), second estimate. expenditure on alcoholic drinks ias (2003). excise duty and vat collections oecd (2005). figures on expenditure and tax collections were adjusted for england and wales ...
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Microsoft Word - cpbdoc101.doc
... germany france finland sweden belgium denmark austria netherlands ireland luxembourg united kingdom duties vat-based gni-based uk rebate agriculture structural actions internal policies administration payments to ... robert a. mcdougall, editors (2005). global trade, assistance, and production the gtap 6 data base, center for global trade analysis, purdue university. ederveen, s., j. gorter, r. de ...
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analyzing fiscal policy netherlands simulations revised mimic pdf
... allowance or the tax deduction for workers erodes the national social premium base (which is equal to the base of the first tax bracket). the resulting ex-ante fall in ... interpreted as table 2 average real disposable official household incomea --------income tax rates-------- -----allowance----- vat basic wage rate percentage changes breadwinners in families - employed with children employed without ...
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Microsoft Word - noordman.doc
... split into volume- and price components1 . the large majority of data in the data base originates from statistics netherlands. still, cpb has made substantial contributions to the dataset. first, ... standaard bedrijfs- indeling (sbi)- 1970 1969v from 1969, amounts excluding turnover tax (in fact vat), the industrial classification remains sbi- change classification of industries from sbi- 1970 to sbi ...
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memo104.pdf
... ) are a fixed amount per litre and do not fluctuate with the cost other hand, vat is a percentage of the cost price (including other taxes). due to the fact that ... .org. 36 in these calculations the oil price is increased from 25 dollars in the base case to 35 dollars per barrel, an increase oil price used is the average import ...
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