BNET Business Dictionary
Business Definition for: Direct Tax
- a tax on income or capital that is paid directly rather than added to the price of goods or services
Additional Resources
- The direct tax story: Part I.(Brief Article)
- Apr 14, 2005 (Taxation in Australia - ABIX via COMTEX) External administrators tend to focus on indirect taxes and direct liabilities. Income tax is generally viewed as secondary to the goods and services tax. There is a lack of guidance about the relationship between...
- Research articles 2005-04-14
- Tax on cities may finance federal long-term care plan.
- House and Senate Democratic leaders have introduced similar bills to provide long term health care for elderly and disabled Americans paid in large part through a direct tax on cities and towns. While the legislation, introduced earlier this month, is unlikely to be adopted this year,...
- Research articles 1992-04-27
- Plug & Pay: the IRS is now taking your money online - Tax Talk - Electronic Federal Tax Payment System - Brief Article
- Using the Internet to direct tax payments just got easier. The IRS recently announced a series of new enhancements to its Electronic Federal Tax Payment System EFTPS that will make it possible to use an online option to send in your federal tax payments.
- Research articles 2001-12-01
- Public consultation on Organisation for Economic Cooperation and Development's tax proposals.(Organisation for Economic Cooperation and Development )(Government Activity)(Internet/Web/Online Service Information)(Brief Article)
- The Organisation for Economic Cooperation and Development OECD, a leading international inter-governmental organization connected with free trade, has been working to involve Member States, the international business community and a number of non-member economies to achieve agreement on international direct tax issues, on consumption tax issues,...
- Research articles 2001-05-01
- NZ rushes to close tax loophole.
- Byline: Bernard Hickey Jul 21, 2005 (The Australian Financial Review - ABIX via COMTEX) -- Commonwealth Bank of Australia CBA and John Fairfax investors will escape New Zealand NZ tax...
- Research articles 2005-07-21
- CCH Tax News Direct.
- Effective March 1, CCH, Inc. (River- woods, IL) will provide free access to CCH Tax News Direct, its Internet tax news service, to subscribers of CCH's CCH Internet Tax Research Network. Tax News Direct provides daily news of federal and state tax de Effective March 1,...
- Research articles 1999-02-28
- Direct deposit of IRS refunds.(tax services)(Brief Article)
- Take advantage of tax season to attract new deposits by including "IRS Direct"-- a brochure that encourages direct deposit of federal tax refunds -- in your next statement mailing. Customers, need only include their bank's routing number an Take advantage of tax season to attract new...
- Research articles 2001-02-01
- Tax Effects On Investment Location: Evidence From Foreign Direct Investment In The U.S. States
- This paper examines the effects of state corporate income taxes on the location of foreign direct investment, taking into account the state governments' behavior when setting taxes. Ignoring the tax setting behavior of states may bias the estimate of the tax effects on foreign direct investment. States have a set...
- White papers 2003-01-01
- Tax Treaties, Renegotiations, And Foreign Direct Investment
- Bilateral tax treaties are an important method of international tax cooperation. The author surveys the existing literature on these agreements, highlighting the differences between the standard view that treaties increase foreign direct investment and the empirical evidence that finds no such effect. The author also provides new empirical results on...
- White papers 2003-06-01
- IRS eases rules on tax-free IRA payouts direct to charity.(RETIREMENT PLANS)
- IRS eases the rules on tax-free IRA payouts direct to charity. Last year, Congress passed a law allowing IRA owners who are at least 701/2 to give a charity up to $100,000 a year from their regular IRAs or Roths. Such payouts are tax free and can...
- Research articles 2007-01-26
- Foreign Direct Investment in a World of Multiple Taxes
- While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home country tax rules. This paper examines the impact of indirect (non-income) taxes on...
- White papers 2001-08-21
- The Changing Structure Of Tax Policies For Foreign Direct Investment In Developing Countries
- Countries receiving substantial foreign direct investment are relying less on tax holidays than on low corporate tax rate regimes. Although it is still popular to provide accelerated depreciation, investment allowances or other incentives for capital investments, the most innovative incentives in the 1990s have been to lower corporate income tax...
- White papers 2004-05-21
- Tax Structures and FDI: The Deterrent Effects Of Complexity And Uncertainty
- This paper examine the connection between the varied experiences of the transition countries in attracting FDI and their diverse experiences in transforming their tax structures to be consistent with a market economy. In particular, paper studies whether complexity and uncertainty in their tax laws have deterred foreign direct investment by...
- White papers 2003-06-18
- Regional Tax Coordination And Foreign Direct Investment
- This paper analyses the effects of a regionally coordinated corporate income tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm. It shows that regional tax coordination can lead to two types of welfare gain. First, for investments...
- White papers 2003-07-01
- Bilateral Effective Tax Rates And Foreign Direct Investment
- This paper computes effective marginal and average tax rates that account for bilateral aspects of taxation and, therefore, vary across country-pairs and years. These tax rates serve to estimate the impact of corporate taxation on outbound stocks of bilateral Foreign Direct Investment FDI among OECD countries between 1991 and 2002....
- White papers 2006-03-01
- Community retailers ask Congress to tax all direct mail order sales.
- Community Retailers Ask Congress To Tax All Direct Mail Order Sales WASHINGTON FNS--Unfair direct mail order sales laws are putting local merchants at a severe competitive disadvantage and allowing billions of dollars in state sales and use taxes to be evaded, retailers and local government officials...
- Research articles 1988-03-31
- How Tax Policy And Incentives Affect Foreign Direct Investment - A Review
- The objective of this paper is to review the literature on tax policy, and foreign direct investment, and explore possibilities for research. They observe that tax incentives neither make up for serious deficiencies in a country's investment environment, or generate the desired externalities. Long-term strategies to improve human, and physical...
- White papers 2000-12-01
- Exports, Foreign Direct Investment And The Costs Of Corporate Taxation
- Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average...
- White papers 2006-07-01
- Tax Incentives: Using Tax Incentives To Attract Foreign Direct Investment
- The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax incentives. This paper reviews the debate about the effectiveness of tax incentives, examining two much-contested questions: Can tax incentives attract foreign...
- White papers 2003-02-01
- Taxation And The Financial Structure Of Foreign Direct Investment
- Corporate tax incentives are one of the most important instruments used by governments to attract inward FDI Foreign Direct Investment flows. By lowering corporate tax rates countries raise the profitability of FDI and thus increase their attractiveness as a location. However, multinationals can also lower their tax burden by lending...
- White papers 2005-10-01
