Total, base EMLOT

And fourthly, it is important to expand the tax base.

Net income after tax Interest expense Tax benefit of Interest expense Total assets

This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

Total fixed costs Net profit before interests and tax Interests on loans Net profit before tax Profit tax Net profit after tax

Tax reforms have concentrated on expanding the base, thus avoiding the higher tax rates and adverse effects on incentives.

Some jurisdictions impose the higher of an income tax or a tax on an alternative base or measure of income.

Reducing the tax rate for companies substantially, while eliminating targeted business tax preferences and broadening the corporate tax base, would increase both investment and workers wages.

Tax policy reforms should be designed to stress broadening the tax base rather than raising the rates, eliminating disincentives to investment and even simplifying the tax structure.

Some LDCs have made progress in undertaking tax reform, broadening the non tax revenue base and improving the efficiency of financial institutions.

That had been accomplished by widening the tax base, improving administration efficiency, reducing corporate income tax, introducing a personal income tax of 10 per cent and keeping value added tax at 10 per cent.

Broadening the income tax base is a central element of the highly regarded Simpson Bowles proposals for tax reform in the United States.

And, while raising so much revenue with so low a tax rate sounds grand, the declining volume of trades would shrink the tax base precipitously.

And, while raising so much revenue with so low a tax rate sounds grand, the declining volume of trades would shrink the tax base precipitously.

And we want to shift the systems that open the doors for people who were formerly tax burdens to become part of the tax base.

In addition, private sector firms provide most of the tax base needed to fund public services.

The base for the land tax (excluding buildings) is the taxable value of privately owned land.

And on this subject the state has disastrously narrowed the income tax base of the municipalities!

The flat annual fee is then applied to the applicable assessment base which equals the total net assessment for the United Nations regular budget for the year, adjusted for tax refunds.

Most economists favor finding ways to broaden the tax base for example, by eliminating special deductions and privileges in order to keep marginal tax rates low.

Economy Sunrise s strong tax base includes Sawgrass Mills, Sawgrass International Corporate Park, IKEA and other commercial development.

The workshop noted that environmental taxes, tax bases and applications were spreading steadily across Europe, but there were very few attempts to base tax rates on externalities.

Among the various options under consideration, the value added tax base perhaps averaged over a number of years looks best, since the accounting and tax assessment infrastructures already exist.

That said, if the goal of corporate tax reform is to boost investment and job creation, broadening the tax base to pay for a lower rate could be counterproductive.

Sanctions purportedly undermine the regime by causing widespread unrest and by reducing the government's power base and tax collections.

These so called inversions would reduce these companies total tax bill by allowing them to escape from the United States uniquely unfavorable corporate tax rules.

(107) Introduction of an (at least) EU wide CO2 energy tax that has a neutral effect with regard to competition and total tax revenue volume

Governments that don t need to broaden their tax base have few incentives to respond to the needs of their people.

In any event, it is a huge mistake to base long term tax policies on the short run business cycle.

On the revenue side, those countries adopted measures aimed at expanding the revenue base, increasing the elasticity of their tax systems and improving the efficiency and effectiveness of their tax administration.

Poor regions have a low base of economic activity to tax, which prevents them from investing in human and physical capital.

This disincentive disappears if the corporate tax base is decoupled from current profits and linked to some broad measure of activity.

Poor regions have a low base of economic activity to tax, which prevents them from investing in human and physical capital.

This disincentive disappears if the corporate tax base is decoupled from current profits and linked to some broad measure of activity.

Its creditors believed that this approach would stifle growth even more, so they advocated increasing the tax base, such as by eliminating the lower value added tax rates enjoyed by Greek islands, instead.

Corporate tax expenditures narrow the base, raise the cost of tax compliance, and distort decisions about investment projects, how to finance them, what form of business organization to adopt, and where to produce.

Instead, developing country leaders must draw on the experiences of both developed countries and their peers to design tax policies that meet the basic requirements of operability, buoyancy, and stability. This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

On the revenue side, significant measures aimed at expanding the revenue base and increasing the elasticity of the tax system were adopted.

In order to increase personal income taxes share of total revenue, developing countries are already improving their tax administrations in innovative ways, particularly to reach hard to tax citizens.

Base, base. This is Kitahara.

Base, base. This is limura.

These revenue losses could be offset by curtailing so called corporate tax expenditures deductions, credits, and other special tax provisions that subsidize some economic activities while penalizing others and broadening the corporate tax base. Both President Barack Obama s plan for business tax reform and the Simpson Bowles deficit reduction plan propose reducing such expenditures to pay for a reduction in the corporate tax rate.

Both are openly opposed not only to the tax increase, but also to the continuing presence of the US Marine base on Okinawa.

The idea of a common tax base must be preserved in order to simplify the system and narrow the scope for profit shifting.

Tax