| |||||||||
TAX LAW: INTERNATIONAL & COMPARATIVE TAX ABSTRACTS"Submission on IASB Income Tax Statement Draft EB/2009/02"
DANIEL N. ERASMUS, Thomas Jefferson School of Law Submission made to the IASB on proposed DRAFT Income Tax Statement EB/2009/02. This submission analysis the effect of the proposed treatment of tax uncertainties creating potential contraventions of Constitutions world-wide if implemented in its suggested form. The propose provisions are more detailed and extensive than FIN 48 in the USA. "International Taxation"
THOMAS RIXEN, Social Science Research Center Berlin (WZB) This paper gives an overview of the institutional arrangements of international taxation and shows that they can be understood as a structure of multi-level governance. "Tax Evasion Dynamics in the Czech Republic: First Evidence of an Evasional Kuznets Curve"
JAN HANOUSEK, CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) Using surveys of the Czech Republic taken in 2000, 2002, 2004, and 2006 we measure how the percentage of tax evaders evolved from 1995 until 2006. We find that at first evasion rose, leveled off, and then fell along a quadratic path, suggesting the existence of what we call an evasional Kuznets curve. Our paper is the first to document the existence of an evasional Kuznets curve and to show how it can help improve Markov-chain predictions of tax evasion. We conclude by suggesting that the evasional Kuznets curve may be a subset of a larger trend in evasion for both transitional and developed economies. | |||||||||
^top
Solicitation of Abstracts
This journal publishes abstracts of working papers and articles accepted for publication in the field of international and comparative tax law.
Distribution ServicesIf your organization is interested in increasing readership for its research by starting a Research Paper Series, or sponsoring a Subject Matter eJournal, please email: RPS@SSRN.com Distributed by:Advisory BoardTax Law: International & Comparative Tax REUVEN S. AVI-YONAH GRAEME S. COOPER TIMOTHY EDGAR JUDITH FREEDMAN DAVID GLIKSBERG PAUL MCDANIEL ROBERT J. PERONI JOEL RABINOWITZ H. DAVID ROSENBLOOM KEES VAN RAAD
|
|
| | ||||||
