Regionally funded investment guarantees and non discriminatory region wide tax incentives would also impact favourably on the region's investment climate.

5.4 The author rejects that his discriminatory taxation was negligible, as the extra amount of tax paid by him totalled some US 450 in 2000.

Discriminatory governmental policies

These laws are non discriminatory.

Yet national and international case law recognizes that a non discriminatory measure in theory can be discriminatory in practice.

Prohibition of arbitrary and discriminatory laws

1.1 Gender discriminatory provisions are removed

These articles are totally non discriminatory.

Furthermore, these laws contain discriminatory provisions.

Tax revenue can be raised without increasing marginal tax rates by limiting the tax subsidies that are built into the current tax code.

A tax called a death tax is regarded very differently from a tax called an inheritance tax, even though the two are really identical.

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

A special measure could appear discriminatory and still be construed as non discriminatory if one of its purposes was to overcome discrimination.

All for One Tax and One Tax for All?

Capital tax differences among countries would induce capital to flow from the high tax to the low tax economies. Such tax induced distortions would lead to an inefficient regional allocation of investment and possible tax competition.

a Airstrip includes use tax, landing fee and passenger tax.

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

A difference in treatment is not discriminatory in itself.

The new text excludes several discriminatory articles and sections.

Tax revenue

According to the GAO, 80 of state tax officials opposed a national sales tax as an intrusion on their tax base.

Article 28 I(2) stipulates everyone is entitled to be free from discriminatory treatment on any basis and is entitled to be protected from discriminatory treatment .

For example, we can choose how much to collect via a general income tax, a payroll tax, a consumption tax (such as a sales or value added tax), and so on.

This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

This tax credit replaces the family benefits program, the non refundable tax credit for dependent children and the tax reduction for families.

The Laffer curve embodies a tenet of supply side economics that government tax revenues from a specific tax are the same (nil) at 100 tax rates as at 0 tax rates respectively.

The Committee recalls that the definition of racial discrimination in article 1 expressly extends beyond measures which are explicitly discriminatory to encompass measures that are not discriminatory at face value but are discriminatory in fact and effect, that is, if they amount to indirect discrimination.

The top personal income tax rate (also levied on capital gains), the sales tax rate, the corporate tax rate, and the gas tax are all at or near the highest of any state.

The obligation of prior registration of religious communities is discriminatory.

16.10 The age difference for boys and girls is discriminatory.

In the author's view, this difference in treatment is discriminatory.

The laws relating to these Commissions are also non discriminatory.

It also evoked the discriminatory concept of the virgin woman.

That opens the way for unilateral, discriminatory or coercive approaches.

Fundamental tax reform must strengthen incentives, reduce distorting tax expenditures, and raise revenue.

Deputy International Tax Counsel, Office of International Tax Counsel, Department of the Treasury.

(i) Enacting appropriate legislation on the subject of citizenship that provides rational, objective and non discriminatory criteria and ensuring its implementation in a transparent and non discriminatory manner.

An Inequality Tax

Evading Tax Evasion

in Tax Matters

New tax system

2220 Stamp tax

2250 Statistical tax

Mr. Yoshiki Takeuchi (Japan). Director, International Tax Policy Division, Tax Bureau, Ministry of Finance.

Governments with meager tax revenues can't provide basic public goods. Worse yet, low tax revenues in poor countries often result from defects in tax collection systems (rather than low tax rates) that also promote unproductive enterprise.