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Basic Income—an early Icelandic experiment**

lost the election to Richard Nixon, but the concept of basic income survived, albeit in another form. In 1975, the United States passed a law on tax credit [Earned Income Tax Credit ( Wikipedia 2019c )]. This idea is based on proposals for a negative income tax presented by Milton Friedman in his book Capitalism and Freedom , published in 1962. Friedman’s idea is closely related to the idea of basic income. Every individual of a given age would be eligible for tax credit of a given size. The credit would be taxed as any other income. Hence, individuals receiving

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Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice

pertinently, the systematic absence of it) requires to be considered. Tax authorities suffer from information asymmetries and resource constraints, with the consequence that only a small minority of uncertain positions taken at the tax compliance stage are challenged. Further, in cases where a position is likely (but not certain) to survive a tax authority challenge, a tax authority may be expected not to challenge it even with adequate resources at its disposal and in full view of the evidence. In the United Kingdom, for example, HMRevenue&Customs’ stated policy provides

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Corporate income tax and the international challenge

Public Production I Production efficiency” American Economic Review 61, 8-27. SOU 2014: 40 “Neutral bolagskatt - för ökad effektivitet och stabilitet” Spengel, C. (2012), “Effective Tax Levels using the Devereux/Griffith Methodology”, Project for the EU Commission 2012, TAXUD/2008/CC/099 Sørensen, P.B. (2007), “Can capital income Taxes Survive? And Should They?”, CESifo Economic studies, Vol. 53 2/2007, 172-228. Sørensen, P.B. (2010), “Swedish Tax Policy: Recent trends and Future Challenges”, ESO 2010: 4

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Corporate tax in an international environment – Problems and possible remedies

Nordic countries. Danish Journal of Economics 143, 433-447. Sørensen P.B. (2007) Can capital income taxes survive? And should they? CESifo Economic Studies 53, 172-228, Munich. Toder E. and Viard A. (2014), Major Surgery Needed: A Call for Structural Reform of the US Corporate Income Tax. Tax Policy Center Publications, April 4. 2014. US Department of Treasury (1992), Integration of the Individual and Corporate Tax System: Taxing Business Income Once. U

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The Emergence of Denmark’s Tax Treaty Network — A Historical View

principles were collected from the first domestic German tax treaty and the German law of 1870 concerning the avoidance of double taxation within the German Empire. A couple of these principles have (in moderated form) survived up until today. Among them, the surviving principles are that the economic/actual affiliation with a state is more important than nationality/citizenship when it comes to the allocation of the right to tax ( Freiherr von Roenne 2011 ) and also the principle concerning reciprocity ( Jogarajan 2011 ). However, the First World War (1914

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