Matches in SemOpenAlex for { <https://semopenalex.org/work/W2503661493> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W2503661493 abstract "It is argued that the existing tax regime in Bangladesh is characterized by a number of undesirable features which hinder not only growth of public revenue but leads to inefficient resource allocation and distribution. Thus the government has partially introduced a new system of taxes, called Value Added Tax (VAT) which is thought to be non-distortivc, more efficient, transparent, elastic and incentive compatible. It is apparent from Tables I and II that Bangladesh has : (i) Very low lux to GDP ratio; (ii) Very low and continuously declining tax buoyancy and elasticity; (iii) Very low direct lax to total tax ratio; (iv) Very high dependence on trade luxes. The overwhelming reliance on import taxes (about 56% of total tax revenue) with an average effective rate of 39 percent, compared to 8% average effective rate for domestic excises lead to discrimination against exports. About 81% of dutiable imports arc industrial raw materials and capital goods implying that the industrios using these as inputs arc facing multiple taxes at each stage which however is reflected in the final prices." @default.
- W2503661493 created "2016-08-23" @default.
- W2503661493 creator A5035123198 @default.
- W2503661493 date "2016-01-01" @default.
- W2503661493 modified "2023-09-27" @default.
- W2503661493 title "Revenue Neutral Value Added Tax (VAT) in Bangladesh: Some General Equilibrium" @default.
- W2503661493 cites W1579689681 @default.
- W2503661493 cites W2018826977 @default.
- W2503661493 hasPublicationYear "2016" @default.
- W2503661493 type Work @default.
- W2503661493 sameAs 2503661493 @default.
- W2503661493 citedByCount "0" @default.
- W2503661493 crossrefType "journal-article" @default.
- W2503661493 hasAuthorship W2503661493A5035123198 @default.
- W2503661493 hasConcept C100001284 @default.
- W2503661493 hasConcept C10138342 @default.
- W2503661493 hasConcept C111326686 @default.
- W2503661493 hasConcept C113216237 @default.
- W2503661493 hasConcept C121964417 @default.
- W2503661493 hasConcept C139719470 @default.
- W2503661493 hasConcept C162077342 @default.
- W2503661493 hasConcept C162324750 @default.
- W2503661493 hasConcept C175444787 @default.
- W2503661493 hasConcept C18547055 @default.
- W2503661493 hasConcept C195487862 @default.
- W2503661493 hasConcept C2779755355 @default.
- W2503661493 hasConcept C551662922 @default.
- W2503661493 hasConcept C55214782 @default.
- W2503661493 hasConcept C556758197 @default.
- W2503661493 hasConceptScore W2503661493C100001284 @default.
- W2503661493 hasConceptScore W2503661493C10138342 @default.
- W2503661493 hasConceptScore W2503661493C111326686 @default.
- W2503661493 hasConceptScore W2503661493C113216237 @default.
- W2503661493 hasConceptScore W2503661493C121964417 @default.
- W2503661493 hasConceptScore W2503661493C139719470 @default.
- W2503661493 hasConceptScore W2503661493C162077342 @default.
- W2503661493 hasConceptScore W2503661493C162324750 @default.
- W2503661493 hasConceptScore W2503661493C175444787 @default.
- W2503661493 hasConceptScore W2503661493C18547055 @default.
- W2503661493 hasConceptScore W2503661493C195487862 @default.
- W2503661493 hasConceptScore W2503661493C2779755355 @default.
- W2503661493 hasConceptScore W2503661493C551662922 @default.
- W2503661493 hasConceptScore W2503661493C55214782 @default.
- W2503661493 hasConceptScore W2503661493C556758197 @default.
- W2503661493 hasLocation W25036614931 @default.
- W2503661493 hasOpenAccess W2503661493 @default.
- W2503661493 hasPrimaryLocation W25036614931 @default.
- W2503661493 hasRelatedWork W1021348538 @default.
- W2503661493 hasRelatedWork W1040366452 @default.
- W2503661493 hasRelatedWork W1480494772 @default.
- W2503661493 hasRelatedWork W1485580473 @default.
- W2503661493 hasRelatedWork W1518934127 @default.
- W2503661493 hasRelatedWork W1529990157 @default.
- W2503661493 hasRelatedWork W178048466 @default.
- W2503661493 hasRelatedWork W192621116 @default.
- W2503661493 hasRelatedWork W1938135507 @default.
- W2503661493 hasRelatedWork W2036186990 @default.
- W2503661493 hasRelatedWork W2143502517 @default.
- W2503661493 hasRelatedWork W2264003695 @default.
- W2503661493 hasRelatedWork W2278598909 @default.
- W2503661493 hasRelatedWork W2287664070 @default.
- W2503661493 hasRelatedWork W2359560934 @default.
- W2503661493 hasRelatedWork W2383050192 @default.
- W2503661493 hasRelatedWork W2940335735 @default.
- W2503661493 hasRelatedWork W3122331806 @default.
- W2503661493 hasRelatedWork W3125436392 @default.
- W2503661493 hasRelatedWork W3201852490 @default.
- W2503661493 isParatext "false" @default.
- W2503661493 isRetracted "false" @default.
- W2503661493 magId "2503661493" @default.
- W2503661493 workType "article" @default.