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DC Field | Value | Language |
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dc.date.accessioned | 2017-01-26T08:18:38Z | - |
dc.date.available | 2017-01-26T08:18:38Z | - |
dc.date.issued | 2005-12 | - |
dc.identifier.citation | Borg, M. (2005) Taxation patterns in small island states. The Gozo Observer, 13, 21-23 | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/15903 | - |
dc.description.abstract | Small island states have particular characteristics in terms of taxation. They tend to have a very open economy, and a relatively large government owing to the fact that certain functions cannot be downscaled in proportion to the population. The design of sensible tax policies for small economies requires that careful attention be paid to their international ramifications, i.e. their openness. This is a potentially daunting prospect, since the analysis of tax design in small open economies entails all of the complications and intricacies that appear in larger economies, with the addition of many others, given their high dependence on exports and imports. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | States, Small -- Economic conditions | en_GB |
dc.subject | States, Small -- Taxation | en_GB |
dc.title | Taxation patterns in small island states | en_GB |
dc.type | contributionToPeriodical | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Borg, Mario | - |
Appears in Collections: | The Gozo Observer - Issue 13, December 2005 The Gozo Observer - Issue 13, December 2005 |
Files in This Item:
File | Description | Size | Format | |
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Taxation Patterns in Small Island states.pdf | 121.05 kB | Adobe PDF | View/Open |
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