Results 131 to 140 of about 2,557,701 (403)
Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
core +3 more sources
Tax revenue mobilisation: Estimates of South Africa’s personal income tax gap
South African Journal of Economic and Management Sciences, 2019 Background: Tax evasion is one of the factors impeding tax revenue mobilisation. Although there are efforts to reduce non-compliance, the extent and nature thereof remain fairly unknown in many developing countries, including South Africa.
Chengetai Dare +2 more
doaj +1 more source
Taxing capital? : not a bad idea after all! [PDF]
, 2005 In this paper we quantitatively characterize the optimal capital and labor income tax in an overlapping generations model with idiosyncratic, uninsurable income shocks, where households also differ permanently with respect to their ability to generate ...
Conesa, Juan Carlos +2 more
core +3 more sources
Estimating Taxable Income Responses using Danish Tax Reforms
, 2014 This paper estimates taxable income responses using a series of Danish tax reforms and population-wide administrative data since 1980. The tax variation and data in Denmark makes it possible to overcome the biases from nontax changes in inequality and ...
H. Kleven, E. Schultz
semanticscholar +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Center on Wealth and Philanthropy Charitable Giving Indices: Social Indicators of Philanthropy by State [PDF]
, 2006 Ranks each state's total charitable giving in 2004 relative to the financial capacity of its population to give, with separate indices for before-tax income, after-tax income, and after-tax income adjusted for two cost-of-living ...
John J. Havens, Paul G. Schervish
core
Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments
Social Science Research Network, 2013 We investigate how potential tax-driven migrations modify the Mirrlees income tax schedule when two countries play Nash. The social objective is the maximin and preferences are quasilinear in income. Individuals differ both in skills and migration costs,
E. Lehmann, Laurent Simula, A. Trannoy
semanticscholar +1 more source
Annals of Gastroenterological Surgery, EarlyView.This study aimed to clarify whether differences in minimally invasive surgery outcomes are associated with regional and patient characteristics. This study found regional and patient characteristic disparities in minimally invasive surgical outcomes; national policies should be implemented to address these inequities.
Atsushi Hamabe +9 more
wiley +1 more source
Dual Income Taxation: Why and how? [PDF]
The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate on capital income and corporate income. This paper restates the case for the dual income tax and discusses alternative methods of taxing business income ...
Peter Birch Sørensen
core