Results 121 to 130 of about 2,691,146 (279)
Corporate tax policy and incorporation in the EU. [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaetan Nicodeme, Ruud de Mooij
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The Earned Income Tax Credit and Intimate Partner Violence. [PDF]
J Interpers Violence, 2022 Edmonds AT +6 more
europepmc +1 more source
Effective taxation of top incomes in Germany [PDF]
We exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes.
Bach, Stefan +2 more
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Middle-income tax rates: trends and prospects [PDF]
The federal tax liabilities of different income groups change constantly in response to new tax laws and shifting economic circumstances. For example, in recent years, Congress has lowered individual income tax rates, increased child and dependent care ...
C. Alan Garner, Troy A. Davig
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Tax competition as a cause of falling corporate income taxes. A literature survey. [PDF]
, 2009 Tax rates on capital income, corporate income tax rates in particular, have been declining in most industrialized countries since the mid 1980ies. Among the explanations for this development tax competition between countries for mobile capital has been ...
Hochgatterer, Claudia, Leibrecht, Markus
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Short-term effects of the earned income tax credit on children's physical and mental health. [PDF]
Ann Epidemiol, 2021 Batra A, Hamad R.
europepmc +1 more source
Optimal top marginal tax rates under income splitting for couples [PDF]
This paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded.
Bach, Stefan +2 more
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Income and child maltreatment in unmarried families: evidence from the earned income tax credit
Review of Economics of the Household, 2017 Lawrence M. Berger +3 more
semanticscholar +1 more source
Optimal Income Taxation with a Risky Asset – The Triple Income Tax [PDF]
We show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return, that an interest-adjusted income tax is optimal.
Dirk Schindler
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