Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122203657> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W3122203657 abstract "This paper assesses the viability of introducing a new personal income tax (PIT), focusing on the administrative costs of new tax. I first present a methodology for calculating the one-time start-up costs and the ongoing administrative costs of a new PIT. I then apply this methodology to the specific case of Kuwait. I estimate that the first-year total administrative costs of a new PIT tax administration in Kuwait range from Kuwaiti dinars (KWD) 46.8 million to KWD 90.9 million (or from USD 154.4 million to USD 300.0 million), depending on how the construction costs are financed. However, after the initial construction costs are incurred, I find that the annual total administrative costs of a PIT fall significantly to about KWD 50 million (or about USD 164 million), regardless of specific financing methods, and then rise at an annual rate of less than 6 percent per year to reach KWD 82.0 million (or USD 270.6 million) by year 2020, driven mainly by labor force growth. I also estimate that the likely revenues of a new PIT far exceed these administrative costs, even if the PIT is imposed at low rates." @default.
- W3122203657 created "2021-02-01" @default.
- W3122203657 creator A5087692104 @default.
- W3122203657 date "2018-03-01" @default.
- W3122203657 modified "2023-09-27" @default.
- W3122203657 title "What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait" @default.
- W3122203657 hasPublicationYear "2018" @default.
- W3122203657 type Work @default.
- W3122203657 sameAs 3122203657 @default.
- W3122203657 citedByCount "0" @default.
- W3122203657 crossrefType "posted-content" @default.
- W3122203657 hasAuthorship W3122203657A5087692104 @default.
- W3122203657 hasConcept C100001284 @default.
- W3122203657 hasConcept C10138342 @default.
- W3122203657 hasConcept C121955636 @default.
- W3122203657 hasConcept C121964417 @default.
- W3122203657 hasConcept C144133560 @default.
- W3122203657 hasConcept C162324750 @default.
- W3122203657 hasConcept C17744445 @default.
- W3122203657 hasConcept C182299520 @default.
- W3122203657 hasConcept C195487862 @default.
- W3122203657 hasConcept C199539241 @default.
- W3122203657 hasConcept C2778566306 @default.
- W3122203657 hasConcept C2780765947 @default.
- W3122203657 hasConcept C48824518 @default.
- W3122203657 hasConcept C50522688 @default.
- W3122203657 hasConceptScore W3122203657C100001284 @default.
- W3122203657 hasConceptScore W3122203657C10138342 @default.
- W3122203657 hasConceptScore W3122203657C121955636 @default.
- W3122203657 hasConceptScore W3122203657C121964417 @default.
- W3122203657 hasConceptScore W3122203657C144133560 @default.
- W3122203657 hasConceptScore W3122203657C162324750 @default.
- W3122203657 hasConceptScore W3122203657C17744445 @default.
- W3122203657 hasConceptScore W3122203657C182299520 @default.
- W3122203657 hasConceptScore W3122203657C195487862 @default.
- W3122203657 hasConceptScore W3122203657C199539241 @default.
- W3122203657 hasConceptScore W3122203657C2778566306 @default.
- W3122203657 hasConceptScore W3122203657C2780765947 @default.
- W3122203657 hasConceptScore W3122203657C48824518 @default.
- W3122203657 hasConceptScore W3122203657C50522688 @default.
- W3122203657 hasLocation W31222036571 @default.
- W3122203657 hasOpenAccess W3122203657 @default.
- W3122203657 hasPrimaryLocation W31222036571 @default.
- W3122203657 hasRelatedWork W151664734 @default.
- W3122203657 hasRelatedWork W1594688503 @default.
- W3122203657 hasRelatedWork W1600753627 @default.
- W3122203657 hasRelatedWork W2007438304 @default.
- W3122203657 hasRelatedWork W2009080882 @default.
- W3122203657 hasRelatedWork W2052847790 @default.
- W3122203657 hasRelatedWork W2058009880 @default.
- W3122203657 hasRelatedWork W2080188098 @default.
- W3122203657 hasRelatedWork W2099067180 @default.
- W3122203657 hasRelatedWork W2129982457 @default.
- W3122203657 hasRelatedWork W2272613429 @default.
- W3122203657 hasRelatedWork W2288009981 @default.
- W3122203657 hasRelatedWork W2520351067 @default.
- W3122203657 hasRelatedWork W2566669200 @default.
- W3122203657 hasRelatedWork W2603707147 @default.
- W3122203657 hasRelatedWork W266234415 @default.
- W3122203657 hasRelatedWork W2794571465 @default.
- W3122203657 hasRelatedWork W2795642258 @default.
- W3122203657 hasRelatedWork W2994131655 @default.
- W3122203657 hasRelatedWork W585184440 @default.
- W3122203657 isParatext "false" @default.
- W3122203657 isRetracted "false" @default.
- W3122203657 magId "3122203657" @default.
- W3122203657 workType "article" @default.