Results 11 to 20 of about 2,691,146 (279)
SSRN Electronic Journal, 2007 Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income.
Michael Devereux +2 more
openaire +5 more sources
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
doaj +1 more source
Employment Effects of the Earned Income Tax Credit: Taking the Long View
Tax Policy and the Economy, 2020 The earned income tax credit (EITC) is the cornerstone US anti-poverty program for families with children, typically lifting millions of children out of poverty each year.
Diane Whitmore Schanzenbach, M. Strain
semanticscholar +1 more source
Reforming the individual income tax in Spain
SERIEs: Journal of the Spanish Economic Association, 2020 Can the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this question, we build a life-cycle economy with uninsurable labor productivity risk and endogenous labor supply.
Nezih Guner +2 more
semanticscholar +1 more source
The effect of income and expense shifting on the corporate income tax evasion [PDF]
Central European Management Journal, 2023 Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents.
Sabina Kołodziej +2 more
doaj +1 more source
Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Public and Municipal Finance, 2023 Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
doaj +1 more source
The Definitions of Income [PDF]
, 2017 What is income? It’s a seemingly simple question that’s surprisingly hard to answer. Income is the basis for assigning tax burdens, for distributing transfers, and for broader normative issues of inequality and justice. Yet we lack a shared conception of
Brooks, John R.
core +2 more sources
The Income tax source in Iraqi tax Legislation A comparative study [PDF]
الرافدین للحقوق, 2011 The system of funds is one of the most important legal centres that lead to disputes of laws because money is the result of work and humanitarian efforts to all human beings wherever they are and repeated every day.The income tax source is the item ...
Abd Al Basit Ali Al Zobaidi
doaj +1 more source
The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment
The American Economic Review, 2019 Mertens and Ravn (2013) estimate impulse response functions (IRFs) from income tax changes in a structural vector autoregression (SVAR) by using narrative accounts of tax liability changes as proxy variables.
C. Jentsch, Kurt G. Lunsford
semanticscholar +1 more source
Analisis Pajak Penghasilan Bagi Wajib Pajak Badan Usaha Kecil- Menengah Di Indonesia
Binus Business Review, 2012 Income Tax on Small and Medium Enterprises (SMEs) has been amended in the Tax Law number 36 of 2008 concerning Income tax (the latest Income Tax Act). In the the latest Income Tax Act, tax rate for small and medium business entity with gross circulation ...
Fany Inasius
doaj +1 more source