Results 51 to 60 of about 1,985,905 (207)
How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993 [PDF]
Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall
Håkan Selin, Jukka Pirttilä
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Riset Akuntansi dan Keuangan Indonesia, 2017 This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income ...
Yuli Tri Cahyono
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The Logarithmic Progressive Income Tax
, 2015 Until now the progressivity of the personal income tax has been arbitrarily set by Congress. Here we propose that logarithmic progression in the form t/g = M log g + B, should be used.
Briskin, Lawrence
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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
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Distribution of income and the income tax burden in Bulgaria [PDF]
Using the 1992 Bulgarian household budget survey, the authors analyze the distribution of income and of the income tax burden by income and expenditure class and by rural-urban sector.
Bogetic, Zeljko, Hassan, Fareed M. A.
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Journal of the American Medical Association, 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
openaire +1 more source
Estimating dynamic income responses to tax reforms: Swedish evidence [PDF]
We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991–2002. Changes in statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates ...
Söderström, Martin, Holmlund, Bertil
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Does higher tax morale imply higher optimal labor income tax rate? [PDF]
, 2013 We analyze the impact of tax morale on optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected.
Simonovits, András
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Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
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