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Income tax buyouts and income tax evasion [PDF]
International Tax and Public Finance, 2014 A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues.
Laszlo Goerke, Laszlo Goerke
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Victory Tax: A Holistic Income Tax System [PDF]
Entropy, 2021 How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens?
Donald J. Jacobs
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Do Individuals Perceive Income Tax Rates Correctly? [PDF]
Public Finance Rev, 2017 This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates.
Gideon M.
europepmc +2 more sources
Income tax and income tax evasion in selected countries [PDF]
Ekonomija: teorija i praksa, 2023 Profit tax is a direct tax paid by all countries in the world, and it holds a great importance because it represents a very important source of public revenue. Taxpayers fulfill their income tax obligations by submitting tax returns for specific periods.
Kovinić Nikola
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Political Science Quarterly, 1894 To the Editor: —The determination of Congress to adopt the income tax as a source of revenue, calls for some remarks on its application to practitioners of medicine. It is to be noted that there are no exemptions in the bill in favor of certain methods of earning a living, but that all incomes, no matter how created, are lumped together. Justice would
B. M., Edwin R. A. Seligman
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Cogent Social Sciences, 2023 After almost two decades of litigation characterizing software payments for income taxation, the Hon’ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers.
Gururaj Devarhubli +2 more
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Assessing the Personal Income Tax as a Fiscal Indicator [PDF]
Bìznes Inform, 2021 The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the
Hnydiuk Inna V. +2 more
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Research on the New Round of Individual Income Tax Policy Reform [PDF]
SHS Web of Conferences, 2023 In order to analyze the reform effect of individual income tax policy in 2018, the income redistribution effect of various individual income tax collection schemes is compared through the tracking survey data of China Family Panel Studies.
Qu Jing
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African Journal on Land Policy and Geospatial Sciences, 2021 Government mainly raises domestic revenue through taxation such as income tax, value added tax and customs and excise duty. Residential rental income tax is a component of income tax.
Anthony Mushinge +3 more
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