The purpose of this paper is to analyse the different meanings attached to the term, carbon permit, from two institutional frameworks, accounting and taxation, using discourse analysis of identified key documents available during the design and public discussion of the proposed Carbon Pollution Reduction Scheme in Australia.
His scholarship, which spans the fields of taxation, the economic analysis of law, and corporate finance and governance, has been published in leading scholarly journals, and has also been cited in various media outlets, including the New York Times, the Washington Post, Bloomberg Businessweek, and The Economist.
Supposing that actual and projected public spending justified higher taxation, Mr Parry's analysis strongly suggests that the country would have been better off paying for it through income taxes than through a punitive petrol tax.
Gasparini and Cruces (2008) present a full benefit incidence analysis of taxation and public social expenditure.
We test our hypotheses through statistical analysis of taxation opinions rendered by the Supreme Court during the period from 1913 to 1929 (a relatively normal period) and the period from 1930 to 1940 (the Great Depression).
In the incremental analysis, increased taxation had an incremental cost effectiveness ratio of around $Int140 per DALY averted compared with the status quo; adding a ban on advertising produced an incremental cost effectiveness ratio of $Int2800.
"I must confess," wrote Mirrlees, "that I had expected the rigorous analysis of income taxation in the utilitarian manner to provide arguments for high tax rates.
The A section focuses on social policy (for example, health, education, social insurance, and poverty alleviation) and other, public finance topics (e.g., taxation, inequality, and cost-benefit analysis), and competition policy.
The WTO Reporter is a daily digest covering issues such as accession to the WTO, antidumping regulations, and taxation; it also includes regular analysis of domestic and international case law on trade issues.
What this case does illustrate is that for the larger corporate captives that take in large amounts of premiums, an analysis of state taxation is not a one-shot analysis, but something that should be looked at every year to see if the captive program could be made more tax efficient.
