Excise tax avoidance
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Excise tax avoidance the case of state cigarette taxes by Philip DeCicca

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Published by National Bureau of Economic Research in Cambridge, MA .
Written in English


Book details:

Edition Notes

StatementPhilip DeCicca, Donald S. Kenkel, Feng Liu
SeriesNBER working paper series -- working paper 15941, Working paper series (National Bureau of Economic Research : Online) -- working paper no. 15941.
ContributionsKenkel, Donald Scott, 1959-, Liu, Feng, National Bureau of Economic Research
Classifications
LC ClassificationsHB1
The Physical Object
FormatElectronic resource
ID Numbers
Open LibraryOL24571456M
LC Control Number2010655982

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  5. Implications of excise tax avoidance for state tax policy Tax avoidance and optimal taxation. In this section, we discuss the implications of tax avoidance for an applied welfare economic analysis of state cigarette taxes. In state policy debates, the most common concern is that tax avoidance reduces tax revenues. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on by:   When you register your motor vehicle or trailer, you have to pay a motor vehicle and trailer excise. Get the ins and outs on paying the motor vehicle excise tax to your city or town hall. This guide is not designed to address all questions which may arise nor to address complex issues in detail. Nothing contained herein supersedes, alters or otherwise changes any provision of the Massachusetts. Prior US tax laws attempted to limit profit shifting, mainly by regulating what are called transfer prices between companies, but the Internal Revenue Service struggled to enforce these laws effectively. To limit future profit shifting, the Tax Cuts and Jobs Act (TCJA) added a new tax, the BEAT (base erosion and anti-abuse tax).

Worldwide Tax Summaries is a must-have reference tool for tax professionals. Download available formats Download ad the most recent edition of the WWTS corporate tax guide in ePub of PDF format for most digital devices e.g. desktops, laptops, tablets, on.   A U.S. federal excise tax of 1% is imposed on the premiums paid on a foreign life insurance policy or annuity contract, 16 when the owner is a citizen or resident of the U.S. The excise tax generally applies to policies issued by a “foreign insurer,” which is defined as “an insurer or reinsurer who is a nonresident alien individual. Section imposes an excise tax on tax-exempt organizations in an amount equal to the corporate tax rate (currently, 21 percent) on that portion of a "covered employee's" pay that exceeds $1. This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD).