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The Federal Income Tax Consequences of the Admission of a New Partner After the 1984 Act
, 1985 Glenn E. Coven
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Presumptive Income Tax Assessment of SME's in Addis Ababa, Ethiopia
, 2019 Amanuel Mekonnen Workneh +2 more
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Income Inequality in the United States: Using Tax Data to Measure Long-Term Trends
Journal of Political Economy, 2023Concerns about income inequality emphasize the importance of accurate income measures. Estimates of top income shares based only on individual tax returns are biased by tax-base changes, social changes, and missing income sources.
Gerald E. Auten, David Splinter
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Review of Economic Studies, 2006 In a model where agents have unequal skills and heterogeneous preferences over consumption and leisure, we look for the optimal tax on the basis of efficiency and fairness principles and under incentive-compatibility constraints. The fairness principles considered here are: 1) a weak version of the Pigou-Dalton transfer principle; 2) a condition ...
Fleurbaey, Marc, Maniquet, François
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The Effect of Income Taxes on Household Income [PDF]
Review of Economics and Statistics, 1999 Research on the distribution of income during the 1980s has identified a trend towards increasing inequality, which may be the continuation and acceleration of trends spanning several decades. This paper explores to what extent behavioral responses to the tax changes during the 1980s may also explain the rising inequality.
Gerald Auten, Robert Carroll
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PERCEPTIONS AND REALITIES OF AVERAGE TAX RATES IN THE FEDERAL INCOME TAX
National tax journal, 2018We asked a random sample of the Michigan population to identify their average tax rate in the federal individual income tax. We find that 84.9 percent of respondents overstate their actual average tax rate, many by very large amounts, with the mean ...
Charles L. Ballard, Sanjay Gupta
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Do Corporate Income Tax Cuts Decrease Labor Share? Regression Discontinuity Evidence from China
Journal of Development Economics, 2017Recent years have seen a sustained decline in the labor share around the world. This paper studies this trend by focusing on the effect of corporate income taxes on firm-level labor shares.
Bing Li, Chang Liu, Stephen Teng Sun
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Oxford Economic Papers, 1990
Abstract This chapter discusses the issue of guessing whether the uncertainty of labour income results should be a reason for higher or lower marginal tax rates. In 1980, Varian was able to examine the question of optimal taxation when consumers are uncertain about income. This current discussion on the subject includes approximations to
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Abstract This chapter discusses the issue of guessing whether the uncertainty of labour income results should be a reason for higher or lower marginal tax rates. In 1980, Varian was able to examine the question of optimal taxation when consumers are uncertain about income. This current discussion on the subject includes approximations to
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From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries [PDF]
International Tax and Public Finance, 1994 The paper discusses the recent drive toward a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labor and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax rate.
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