Discussing the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries
Legal scholars debate the merits of using the total value of the product, as opposed to the value of...
Commodity taxation often involves uniform tax rates. We use alcohol laws that tax differentiated spi...
Abstract This paper considers a market with an incumbent monopolistic firm and a potential entrant. ...
Discussing the merits of a price-based royalty, a royalty for which the rate varies with the product...
The digital economy is characterized by the use of intellectual property such as software, patents a...
This article analyzes the modified form of ad valorem royalty recently announced by the WA governmen...
Multinational corporations increasingly use royalty payments for intellectual property rights to shi...
The purpose of this report is to provide cost of capital formulae for assessing the effects of taxat...
It is argued that a comparative assessment of a royalty and a resource rent tax as a special tax on ...
Royalties and license fees in this case are all payments made in connection with, among other things...
Policy-makers and legislators, typically representing a government body, are quick to impose royalti...
The existing tax policies towards gasoline and diesel cars in European countries provide a unique op...
This paper considers the relative efficiency of unit tax and ad valorem tax in Cournot doupoly in th...
This paper analyses how multinational enterprises (MNEs) use transfer pricing methods and royalty pa...
Simulation models that include royalty and tax provisions are used to examine the distribution betwe...
Legal scholars debate the merits of using the total value of the product, as opposed to the value of...
Commodity taxation often involves uniform tax rates. We use alcohol laws that tax differentiated spi...
Abstract This paper considers a market with an incumbent monopolistic firm and a potential entrant. ...
Discussing the merits of a price-based royalty, a royalty for which the rate varies with the product...
The digital economy is characterized by the use of intellectual property such as software, patents a...
This article analyzes the modified form of ad valorem royalty recently announced by the WA governmen...
Multinational corporations increasingly use royalty payments for intellectual property rights to shi...
The purpose of this report is to provide cost of capital formulae for assessing the effects of taxat...
It is argued that a comparative assessment of a royalty and a resource rent tax as a special tax on ...
Royalties and license fees in this case are all payments made in connection with, among other things...
Policy-makers and legislators, typically representing a government body, are quick to impose royalti...
The existing tax policies towards gasoline and diesel cars in European countries provide a unique op...
This paper considers the relative efficiency of unit tax and ad valorem tax in Cournot doupoly in th...
This paper analyses how multinational enterprises (MNEs) use transfer pricing methods and royalty pa...
Simulation models that include royalty and tax provisions are used to examine the distribution betwe...
Legal scholars debate the merits of using the total value of the product, as opposed to the value of...
Commodity taxation often involves uniform tax rates. We use alcohol laws that tax differentiated spi...
Abstract This paper considers a market with an incumbent monopolistic firm and a potential entrant. ...