‚ Hsinchu City‚ Taiwan 30010 a r t i c l e i n f o Article history: Received 12 March 2012 Accepted 18 December 2012 Available online 29 December 2012 Jel classification: G34 G32 Keywords: Corporate governance Ownership Earnings informativeness Audit committee a b s t r a c t Policy makers around the world have focused on corporate governance reform since the Asian financial crisis and scandals in the United States such as the Enron debacle. In particular‚ policy makers have
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Tobacco tax: good for health‚ good for government finances Tobacco use kills over 5 million people each year and is the largest single preventable cause of premature death.1 Tobacco is very costly to society through high costs to treat tobacco-induced disease or through loss of productivity as a result of the premature deaths. But governments have a tool to combat the costs of tobacco use — tobacco taxation. Higher tobacco prices decrease consumption and encourage people to quit Increasing
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developments and concerns‚ such as corporate governance‚ the information economy and the challenges of an ageing population. The Organisation provides a setting where governments can compare policy experiences‚ seek answers to common problems‚ identify good practice and work to co-ordinate domestic and international policies. The OECD member countries are: Australia‚ Austria‚ Belgium‚ Canada‚ the Czech Republic‚ Denmark‚ Finland‚ France‚ Germany‚ Greece‚ Hungary‚ Iceland‚ Ireland‚ Italy‚ Japan‚ Korea‚
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CHAPTER 4. MOBILIZING DOMESTIC REVENUES 4.1 As seen in Chapter 3‚ sustained rapid growth of domestic revenue is a central element of Afghanistan’s state-building and reconstruction agenda. International experience suggests that the larger the tax gap (the difference between the taxes actually paid and what should be paid according to existing laws and statutes)‚ the more radical are the changes needed. With a tax gap on the order of 60%‚ Afghanistan needs to adopt a comprehensive strategy including
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called “too” Ashanti there were taxes like “assaseto” it was to raise revenue through direct tax so during the assembly of chiefs summoned at Cape Coast in 19th April 1852‚ the Governor Major Hill passed a Poll Tax Ordinance. The poll tax ordinance imposed tax of one shilling per head on each man‚ woman and child in the colony. The poll tax was to be collected by officers appointed by the Governor with assistance of the chiefs. This tax was intended for the establishment of schools‚ markets etc. It is
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------------------------------------------------- Top of Form | | MANU/SC/0092/1986Equivalent Citation: I(1987)ACC157‚ 1987ACJ386‚ AIR1987SC1086‚ (1987)1CompLJ99(SC)‚ JT1987(1)SC1‚ 1986(2)SCALE1188‚ (1987)1SCC395‚ 1986Supp(1)SCC562‚ [1987]1SCR819IN THE SUPREME COURT OF INDIAWrit Petition (Civil) No. 12739 of 1985Decided On: 20.12.1986Appellants: M.C. Mehta and another Vs. Respondent: Union of India and othersHon’ble Judges: G. L. Oza‚ K. N. Singh‚ M. M. Dutt‚ P. N. Bhagwati and Ranganath
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Microeconomics Mr. G. E. Fitzgerald October 17‚ 2012 Tax Elasticity and Tax Policy No matter what‚ taxes matter. People talk about them‚ complain about them‚ and try to dodge them when they can. Businesses also react to taxes‚ both in how they organize their activities and‚ perhaps‚ in where they carry them out. How people and businesses react in turn affects the level and structure of taxation. The purpose of taxation is to raise revenue to pay for public goods‚ but along the way it has impacts
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2. Why is there little tax evasion in Singapore or any other country of your choice? Is it because Singaporeans fear state punishment or because they are satisfied with the performance of the state? Or is there any other explanation? Which explanation(s) do you find most persuasive? Why? Tax evasion‚ the illegal negligence in taxpaying and misrepresentation of tax returns to reduce one’s tax liabilities‚ is at a low level in Singapore. With Singapore’s strong tax enforcement‚ Singaporeans fear
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If you do not think the rules/laws are adequate‚ try and come up with some more safeguards. Question #4 - 300 words · Research sales tax laws in Michigan‚ Texas‚ Ohio‚ New Jersey and California. · Discuss what the sales tax rules are in these states. · Describe which states Ellen will have to pay sales tax. · Talk about the percentages/amounts and any other rules/laws she must follow. · Feel free to give ideas on how to track sales from
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Assignment 4: Tax Structure Julian Hoggard Strayer University PAD 505 Public Budgeting and Finance Dr. William H. Kraus Dec. 2‚ 2012 Habitat for Humanity is a non profit organization that uses volunteer labor‚ donated materials from churches and other organizations to build new housing for low-income families. Habitat for Humanity has built over 45‚000 homes throughout the nation and over 150‚000 homes worldwide. The goal of the organization is to eliminate poverty and homelessness
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