Results 271 to 280 of about 10,746,950 (312)
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1991
AbstractAlternative policy provisions are compared for capital income taxation and the social rates of return in terms of marginal effective tax rates, since, by measuring these for different assets, it is possible to quantify the sources of distortions in decisions involving the allocation of capital among different uses.
Dale W. Jorgenson, Kun‐Young Yun
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AbstractAlternative policy provisions are compared for capital income taxation and the social rates of return in terms of marginal effective tax rates, since, by measuring these for different assets, it is possible to quantify the sources of distortions in decisions involving the allocation of capital among different uses.
Dale W. Jorgenson, Kun‐Young Yun
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The Effect of Knowledge of Tax Regulation, Tax Rate and Tax Applications on Taxpayer Compliance
Proceedings of the 2021 2nd International Conference on Internet and E-Business, 2021The purpose of this study was to determine the effect of knowledge of tax regulations, tax collection and application of tax applications on taxpayer compliance. Data collection through questionnaires. The results showed that knowledge of tax regulations, tax withdrawal and application of tax applications had an effect on taxpayer compliance.
Meiryani Meiryani +4 more
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Journal of Accounting and Public Policy, 2008
Abstract This study examines the changes in US individual income tax progressivity over the 1986–2003 period using the indexes developed by [Kakwani, N.C., 1976. Measurement of tax progressivity: An international comparison. Economic Journal 87(March), 71–80].
Govind S. Iyer +2 more
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Abstract This study examines the changes in US individual income tax progressivity over the 1986–2003 period using the indexes developed by [Kakwani, N.C., 1976. Measurement of tax progressivity: An international comparison. Economic Journal 87(March), 71–80].
Govind S. Iyer +2 more
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MARGINAL STOCKHOLDER TAX RATES AND THE CLIENTELE EFFECT
The Review of Economics and Statistics, 1970T HE determination of marginal stockholder tax brackets is an important and unresolved issue in the economic literature. Marginal stockholder tax brackets play an important role in stock valuation models [ 1, 6, 14], in normative investment and dividend policy models [11, 16], and in descriptive capital allocation models [ 7, 8, 10, 12 ].
Elton, Edwin J, Gruber, Martin J
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2022
Given the model of partial dependence between accounting and taxation, the nominal tax rate tells nothing about the tax burden borne by companies`. Therefore, the effective tax rate is, an indicator to be considered by stakeholders when making decisions once it represents the tax burden that the company bears during the period.
Oliveira, Gisela Pinto +2 more
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Given the model of partial dependence between accounting and taxation, the nominal tax rate tells nothing about the tax burden borne by companies`. Therefore, the effective tax rate is, an indicator to be considered by stakeholders when making decisions once it represents the tax burden that the company bears during the period.
Oliveira, Gisela Pinto +2 more
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THE GROWTH RATE EFFECTS OF TAX REFORM
Oxford Economic Papers, 1994A model of growth through the accumulation of human capital is set out and tax reforms simulated using the U.S. economy in 1985 as a basis for the benchmark parametrization. The growth rate effects of tax reform are found to be on the order of one percentage point of growth per capita.
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THE USE OF EFFECTIVE TAX RATES IN TAX POLICY
National Tax Journal, 1986depends upon whether one views the glass as half empty or half full. The first section of this paper summarizes very briefly the major advances made by calculations like these, but the following three sections discuss problems in their use for policymaking.
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A Dynamic Measure of the Effective Tax Rate [PDF]
Economics Bulletin, 2003 This article shows how the existing forward-looking measures of the effective tax rate may be biased when firms operate in a dynamic context. Using option pricing techniques we thus propose a measure of the effective tax rate which embodies future business changes.
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2005
The paper illustrates the role of employee stock options and the issues that arise in their taxation. It then proceeds to a discussion of the circumstances in which the taxation of stock options is neutral vis-à-vis ordinary salaries, and the ways in which non-neutrality may arise.
GANDULLIA, LUCA, C. Heady
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The paper illustrates the role of employee stock options and the issues that arise in their taxation. It then proceeds to a discussion of the circumstances in which the taxation of stock options is neutral vis-à-vis ordinary salaries, and the ways in which non-neutrality may arise.
GANDULLIA, LUCA, C. Heady
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OECD Taxation Working Papers, 2018
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to build on a consistent methodological framework covering not only statutory tax rates (STRs) but also many ...
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Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to build on a consistent methodological framework covering not only statutory tax rates (STRs) but also many ...
openaire +1 more source