Indirect taxation - Factbites

Indirect taxation - Factbites
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Topic: Indirect taxation

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	Finance & Investment
		taxes, taxation, international tax, Kazakhstan, Kazakstan, Russia, Vietnam, Central Asia, oil taxation, gas taxation, fuel taxation, pipeline taxation, transition economies, tax treaties, tax, investment, tax and investment, VAT tax, Excise Tax, tax reform, indirect tax, Daniel
		Residential Equities Real Estate Investment Trust (RESREIT) is an unincorporated closed-end investment trust specializing in the distribution of tax deferred income from a nation-wide portfolio of apartment buildings.
		Specializing in triple net lease, 1031 tax exchange, net leases, triple net properties, nnn investments, commercial properties, real estate exchange and more.
	www.acont.com /Finance___Investment/more13.html

	Nigeriaworld -- Ojukwu and the Igbo Case for Justice
		Among the Igbo people, Indirect Rule and its taxation system became a monumental disaster, a terrible burden, and in fact a quasi slavery experience for the freedom and democracy-accustomed Igbo nation.
		Without question the Igbo hated taxation and rejected Indirect Rule in all its forms.
		Until the British Lord Lugard manufactured his tax scheme called Indirect Rule, the Igbo hardly paid taxes to anybody, not to talk of a foreign power that was clearly using the hands of Esau and the voice of Jacob to extort money from the usually independent-minded people of Igbo land.
	nigeriaworld.com /columnist/ihenacho/041302.html (6036 words)

	Internet Taxation and the States - May 12, 1998
		The prohibition on "indirect" taxation of the "use of the Internet" under the new Senate version of the legislation could therefore cause additional sales tax revenue losses on the order of $5 billion annually by that time.
		Taxation of calls made over the Internet appears to be prohibited or questionable under all four versions of the proposed legislation.
		In sum, the longer the moratorium from state and local taxation of electronic commerce is in place, the greater is the likelihood that the electronic commerce industry will seek to make it permanent.
	www.cbpp.org /512webtax.htm (6036 words)

	Tax - Wikipedia, the free encyclopedia
		The alternative to ad valorem taxation is a fixed rate tax, where the tax base is the quantity of something, regardless of its price: for example, in the United Kingdom, a tax is collected on the sale of alcoholic drinks that is calculated by volume and beverage type rather than the price of the drink.
		Indirect taxes are sometimes described as hidden taxes because the purchaser of goods or services may not be aware that a proportion of the price is going to the government.
		carbon tax is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels and natural gas.
	en.wikipedia.org /wiki/Tax (6036 words)

	Taxation and Redistribution
		The net result would be a slight over-all progression in which, however, the marginal rate of taxation of the largest incomes could never exceed the rate at which incomes were taxed on the average by more than the amount of indirect taxation.
		Even if progressive taxation does not name the individuals to be taxed at a higher rate, it discriminates by introducing a distinction which alms at shifting the burden from those who determine the rates onto others.
		Generally speaking and in terms of the progressive character of the two tax systems as a whole, it would seem that the contribution made by progression in the two countries is between 2.5 and 8.5 per cent of total revenue, or between 0.5 and 2 per cent of gross national income.
	lamar.colostate.edu /~grjan/hayektaxation.html (6036 words)

	Income tax is an Indirect Tax
		" In the matter of taxation, the Constitution recognizes the two great classes of direct and indirect taxes, and lays down two rules by which their imposition must be governed, namely: The rule of apportionment as to direct taxes and the rule of uniformity as to duties, imposts and excises." Pollock v.
		It is an excise tax with respect to certain activities and privileges which is measured by reference to the income which they produce.
		The income is not the subject of the tax: it is the basis for determining the amount of tax.
	www.laubly.com /tax4.htm (6036 words)

	Butterworths LEXIS Direct - About Indirect Tax Online
		There are also current articles from leading tax journals and newsletters, including Tax Journal, Taxation magazine and Tolley's Practical VAT; and relevant cases from the High Court and summaries of VAT Tribunal decisions.
		There is no more authoritative and up to date way of keeping abreast of fast moving developments in VAT, than with Indirect Tax Online.
		News on current indirect topics, ie tackling indirect tax fraud, indirect tax aspects of electronic invoicing, sport in the community, etc;
	www.butterworths.co.uk /about/pages/AboutIndirectTaxOnline.htm (6036 words)

	THE INSTITUTE OF INDIRECT TAXATION
		This is the Institute of Indirect Taxation's new website
		Requests should be addressed to the Secretary General.
		The IIT represents, trains and regulates professionals who practise in the fields of VAT, customs duties, excise duties, insurance premium tax, stamp taxes and a range of environmental levies
	www.theiit.org.uk (6036 words)

	Irwin Law Inc. - - Advocacy & Taxation in Canada
		Irwin Law is pleased to announce the forthcoming publication of Advocacy and Taxation in Canada, edited by David W. Chodikoff and James L. Horvath.
		Challenges For Indirect Tax In the New Economy in Canada: A Prediction of Tax Litigation Issues
		The book brings together contributions from 30 writers including distinguished judges, leading academics, and legal and accounting experts dealing with all aspects of tax litigation and substantive tax law.
	www.irwinlaw.com /books.cfm?pub_id=94&series_id=3 (607 words)

	Barbados
		Generally the treaties can be used to facilitate indirect investment in a treaty country through a Barbados company in a tax efficient manner.
		In addition to the CARICOM Taxation Treaty, Barbados has entered into double taxation treaties with the USA, Canada, the UK, Finland, Norway, Switzerland, Venezuela, Cuba, The People’s Republic of China and Malta.
		This network of double taxation, investment and trading treaties/arrangements, together with the international business incentives accessible through the entities described above, offer a multiplicity of options and advantages to investors into Barbados.
	www.lexcaribbean.com /Barbados.htm (607 words)

	European Union EU 25 Taxation Structures/Systems by Country 1995-2002, Ireland, UK, France, Germany, Spain, Italy, Sweden, Finland, Netherlands, Belguim, Luxembourg, Poland, Czech Republic, Hungary : Finfacts Ireland
		Increases in indirect taxation were driven by 'green' tax reforms in several Member States, often as a counterpart to the reduction in the taxation of labour income (the so-called 'double dividend' approach).
		In Denmark, the United Kingdom and Ireland the shares of social contributions to total tax revenues are relatively low, whereas these shares are relatively high in Germany and, to a lesser extent, in France.
		One reason why the tax cuts did not show up immediately in the figures is that the economic upswing of the late 1990s may have lifted the measured overall tax burden; the slowdown in recent years has arrested this trend and the tax reductions are finally visible in the figures between 2001 and 2002.
	www.finfacts.com /biz10/europeanuniontaxationstructuressystems.htm (1361 words)

	United Kingdom Taxation
		The main form of indirect taxation in the UK is Value Added Tax (VAT) which has a standard rate of 17.5% - although goods / services may also be classified as being exempt or zero rated, therefore not requiring the vendor to add tax to the value of the goods.
		However, gains are paid at income tax rates (10, 22 and 40%) depending on the aggregate of earned income and capital appreciation.
		VAT has to be accounted for on imports (other than in Freeports or Bonded warehouses) - but this is fully reclaimable for all companies that are registered.
	www.firstasean.com /uk_taxation.html (798 words)

	THE ISLE OF MAN
		The Isle of Man's indirect taxation system closely follows that of the United Kingdom and, as such, reflects similarities to EU indirect taxation systems.
		The Island's economic health will continue to rely significantly upon its independence in taxation matters, reflecting as they do a combination of autonomy in direct taxation, and an agreement with the United Kingdom, (reflecting close parallels to EU systems) with regard to indirect taxation.
		The Isle of Man Government, therefore, levies direct and indirect taxes on its residents and associations only at such levels as are required to finance such public services.
	www.eurisles.org /Textes/statut_iles/MANEN.htm (2184 words)

	Bastable: Public Finance, Book IV, Chapter VI: Library of Economics and Liberty
		When considering the general principles of indirect taxation, we concluded that its employment in local finance was objectionable, and certain to disappear under the influence of sounder ideas on the subject of taxation.
		It is one of the earliest observations in finance that taxation on the expenditure of the working classes will yield much better results than that which is placed on the apparently more profitable outlay of the comparatively few rich persons.
		This system, so characteristic of Roman Finance, recurs in the French indirect taxes, and did much to increase their unpopularity.
	www.econlib.org /library/Bastable/bastbPF26.html (2184 words)

	TAX-FREEDOM.COM & PERFECT TAX AVOIDANCE
		The income tax authorized by the 16th Amendment MUST be construed as an indirect excise or we have allowed the effective destruction of the Constitution and one of its most important protections against the application of tyranny against the People - unlimited and continuous, arbitrary taxation.
		Indirect excise taxes are assumed by those who engage in activities that are made subject to the excise tax, and thus arise the claims that the tax is "voluntary" i.e- must be assumed by (voluntarily) engaging in some taxable activity.
		Article 1 demands that direct taxes be apportioned and prohibits direct taxation unless apportioned, while the 16th lays the income tax as a tax without apportionment.
	www.tax-freedom.com /mindex.htm (1367 words)

	Taxation:Topic
		The main purpose was to provide an open debate regarding the alternatives of tax reform in different areas: corporate and wealth taxation, personal income tax and indirect taxes and green taxation.
		OECD's taxation work covers a broad range of activities, including tax evasion, harmful tax practices, electronic commerce and environmental taxes.
		The ways in which governments raise money through taxation continue to vary widely across the OECD, with Denmark collecting almost 60% of its revenues from personal and corporate taxes and France less than 25%, according to data in the latest edition of the OECD’s annual Revenue Statistics.
	www.oecd.org /topic/0,2686,en_2649_37427_1_1_1_1_37427,00.html (1367 words)

	English revenues, 1485-1815
		Index numbers and deflated index numbers for royal revenue from direct taxation, indirect taxation and total taxation in England, 1264-1815 (base index 1451-75)
		O'Brien, P. K., 'The political economy of British taxation, 1660-1815', Economic history review, 2nd ser., 41 (1988), 1-32.
		O'Brien, P. K., and Hunt, P. A., 'The rise of a fiscal state in England, 1485-1815', Historical research, 66 (1993), 129-76.
	www.le.ac.uk /hi/bon/ESFDB/OBRIEN/obrien.html (653 words)

	Australian Parliamentary Library - Background Paper 1 1997-98
		Ongoing since Extensive media comment calling for taxation reform by State Various newspaper reports 1996 Premiers and business and social welfare peak bodies, including Field, Nina and May including calls for a taxation summit and an inquiry similar Grattan, Michelle 'Pressure Community calls to the Australian Financial System Inquiry (Wallis inquiry).
		Press release, 13 pursue tax reform Howard's thinking is in terms of a tax reform package that Aug 1997 reduces personal income tax, and a broad-based indirect tax that replaces some or all of the existing indirect taxes.
		1996 In December 1996, the Wallis inquiry into financial services Australian Financial System December conceded that recommendations on tax reform were out of Inquiry, Final Report, Wallis inquiry bounds for the inquiry although it had received submissions (Wallis Report) Canberra, calling for such reforms.
	www.aph.gov.au /library/pubs/bp/1997-98/98bp01.htm (653 words)

	Mark Stapleton - Lawyer Profile (Legal500.com)
		Partner responsible for corporate tax and VAT; advises on UK and international direct and indirect taxation issues; this includes real estate and financial services-related work, securitisations, structured finance, investment funds, particularly hedge funds, and a variety of other banking, financial and corporate transactions.
		VAT Practitioners Group; associate, Chartered Institute of Taxation; International Fiscal Association; taxation sub-committee of the British Retail Consortium.
		King Edward VI Grammar School, Chelmsford; Nottingham University (1985 LLB).
	www.icclaw.com /l500/formex/pps/ukp6829.htm (95 words)

	Footnotes, Books I-III; Bastable: Public Finance: Library of Economics and Liberty
		Edgeworth ingeniously points out that under indirect taxation there will be 'a loss of consumers' rent, which does not occur when the amount is directly subtracted from income,' and therefore regards taxes on commodities as 'more burdensome than direct taxation,' Economic Journal, vii.
		Edgeworth's brilliant researches on 'The Pure Theory of Taxation,' Economic Journal, vii.
		Professor Edgeworth's series of articles on various aspects of incidence are highly important.
	www.econlib.org /library/Bastable/bastbPFNotes.html (13679 words)

	The Nationals
		Mr Hartsuyker said the magnitude of the financial windfall of all the States can be established by a comparison of the estimates prior to introduction of the GST and the forecasts to 2007/08 following taxation reform.
		The Nationals Federal Member for Cowper, Luke Hartsuyker, has called on the NSW Government to use the multi-million dollar windfall from the GST to abolish indirect state taxes.
		Mr Hartsuyker said the GST was introduced in agreement with the States but conditional on them abolishing indirect taxes.
	www.nationals.org.au /news/default.asp?action=article&ID=1285 (13679 words)

	april 01 communique
		The legal experts concluded that the place of the relevant intermediary approach (PRIMA) is the appropriate conflict of laws rule for disposition of securities held through indirect holding systems.
		ICSA members discussed the OECDâs ongoing effort to build an international consensus on the taxation of international financial institutions, which could significantly ameliorate the double taxation problem and provide better symmetry across jurisdictions in the taxation of global financial institutions.
		ICSA members continue to believe that privacy regulations should be concerned with the efficacy of privacy protection when data are transmitted across international borders and with the preservation of individual rights, rather than with the specific form of protection arrangements.
	www.icsa.bz /html/april_01_communique.html (13679 words)

	Jerusalem Post Breaking News from Israel, the Middle East and the Jewish World
		Indirect taxation (including VAT, purchase tax and customs) brought in NIS 6.4b., or 11.3% more than a year ago.
		Revenues derived from direct taxation (including income tax and property tax) rose 11.6% to NIS 7.4b.
		In capital gains taxation alone, government revenues grew 44% from one year ago.
	www.jpost.com /servlet/Satellite?pagename=JPost/JPArticle/ShowFull&cid=1122949165040 (13679 words)

	VAT: A regressive tax?
		Indirect taxes generally are regressive as they continue to impinge on the lives of many poor people in limited but potentially important ways (Richard M. Bird, A New Look at Indirect Taxation in Developing Countries, World Development, Vol.15 No.9, p.1158, 1987).
		The more important question to ask is not whether VAT is regressive but whether VAT is more regressive than the alternative indirect taxes, namely, sales, excise and turnover tax (not income tax because that is a direct tax).
		When this ratio is proportionate, it is called a proportionate tax and when this ratio decreases it is called a regressive tax.
	www.rediff.com /money/2005/mar/21vat2.htm (650 words)

	Canadian Journal of Communication - Vol. 23, No. 2 (1998)
		Keith S. Rogers, owner of Island Radio Co. (CFCY) in Charlottetown, argued that people preferred to pay for radio through advertising, rather than through licence fees or taxation: ``People are better satisfied with indirect methods of taxation than they are through direct taxation'' (NAC, 1929a, Vol.
		MacKenzie, general sales manager for CKNC radio in Toronto (owned by Canadian National Carbon Co. Ltd.), stated bluntly that advertising made radio possible (NAC, 1929a, Vol.
		Those interveners who wanted radio to remain in the hands of private enterprise recognized the need for advertising to generate revenue.
	www.cjc-online.ca /printarticle.php?id=455&layout=html (650 words)

	Articles - Manx Labour Party
		Their formation was prompted by the high level of indirect taxation as a proportion of the Manx government's income which they viewed as being unfair on the poorest in society, and consequently wanted to increase the reliance on income taxation instead.
		The Manx Labour Party is a political party operating in the Isle of Man.
		In the 2001 election, of the political parties contesting, they polled the highest percentage of votes, 17.3% and won 2 seats (although they had nominated only 3 candidates).
	www.lastring.com /articles/Manx_Labour_Party?mySession=bcee5e860b783490d5bc244830962826 (351 words)

	ENGLISH FINANCE - LoveToKnow Article on ENGLISH FINANCE
		Parallel with the evolution of direct taxation, but decidedly lagging behind, is the progress of indirect taxation.
		By the consolidation of the English and Irish exchequers and the passage from war to peace, the years between 181S and 1820 may be said to mark a distinct step in the financial development of the country.
		A particular aspect of the English financial system is its relation to the organization of the finance of territories connected with the English crown.
	29.1911encyclopedia.org /E/EN/ENGLISH_FINANCE.htm (12649 words)

	ALOR - OnTarget Vol.9 - No.21
		Frank Crean, has been closing many taxation "loopholes".
		Crean) had to go back on his promises of taxation cuts in the Budget.
		Risstrom has said that the Government had either to dramatically increase indirect taxes or the Federal Treasurer (Mr.
	www.alor.org /Volume9/Vol9No21.htm (1957 words)

	TIME.com: A Look Back in TIME: Interview with Timothy McVeigh -- Page 1
		MCVEIGH: I think one of the intents of the Founding Fathers in keeping to indirect taxation, and really not providing for direct taxation except in unusual circumstances, was to keep government limited.
		Timothy McVeigh met with TIME months before the start of the trial in which he would be convicted of the bombing of the Alfred P. Murrah Federal Building in Oklahoma City that killed 168 people.
		MCVEIGH: If it means that I was angered at what the government did at Waco and I enjoy guns as a hobby, I do gun shows and I follow the beliefs of the Founding Fathers.
	www.time.com /time/nation/article/0,8599,109478,00.html (2727 words)

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