Taxation base in developing countries

Article Abstract:

The low tax revenue in developing countries is analyzed. In these developing countries, many micro-enterprises stay informal due to high entry barriers. The high barrier is consistent with the government policy of raising tax revenue as the high market entry fees will promote the emergence of huge taxpayers.

France, Rents (Property), Tax revenue estimating

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The impact of separate taxation on the intra-household allocation of assets: evidence from the UK

Article Abstract:

The United Kingdom Family Expenditure Survey (FES) data is utilized to examine the influence of the United Kingdom tax reform that pertains to the independent taxation of income of husband and wife.

Taxation, Surveys, Tax reform, Personal income

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A comparison between economic systems with an application to transition

Article Abstract:

The relationship among the collectivist, private ownership and mixed economies on the basis of similar fundamentals is examined.

Comparative economics

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