Results 61 to 70 of about 2,557,701 (403)
Designing a Work-Friendly Tax System [PDF]
, 2004 [Excerpt] Taxes tend to influence individual choices between labor and leisure, and high effective marginal tax rates on earned income tend to discourage work.
Forman, Jonathan Barry
core +1 more source
Optimal taxation and the Domar-Musgrave effect [PDF]
arXiv, 2023 This article concerns the optimal choice of flat taxes on labor and capital income, and on consumption, in a tractable economic model. Agents manage a portfolio of bonds and physical capital while subject to idiosyncratic investment risk and random mortality.
arxiv
A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case [PDF]
Ann Oper Res 286, 545-557 (2020), 2016 Income tax systems with pass-through entities transfer a firm's incomes to the shareholders, which are taxed individually. In 2014, a Chilean tax reform introduced this type of entity and changed to an accrual basis that distributes incomes (but not losses) to shareholders.
arxiv +1 more source
Juvenile Idiopathic Arthritis, Earnings, and Work Loss: A Nationwide Matched Cohort Study
Arthritis Care &Research, EarlyView.Objective This study compares trajectories of earnings and work loss in individuals with juvenile idiopathic arthritis (JIA) versus matched comparators from the general population. Methods Patients with JIA (n = 4,737) were identified in the Swedish National Patient Register (2001–2017) and individually matched to up to five general population ...
Heather Miller +4 more
wiley +1 more source
Business Strategy &Development, Volume 5, Issue 4, Page 361-374, December 2022., 2022 Abstract Worker voice tools can support multinational companies to monitor social compliance within complex multi‐tier apparel supply chains. This study presents findings from an adaptation of a worker voice tool that contacted 11,555 workers in two informal ‘Ready‐made Garment’ (RMG) production hubs in Bangladesh.
Sheila Chanani +4 more
wiley +1 more source
Income Inequality and Income Taxation in Canada: Trends in the Census 1980-2005 [PDF]
The School of Public Policy Publications, 2013 Faced with rising fiscal pressures and discontent over income inequality, many countries, Canada among them, are searching for remedies. Income tax systems offer an effective way of changing economic destinies, so it’s only natural for governments to ...
Kevin Milligan
doaj +4 more sources
Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan
Jurnal Manajemen Teori dan Terapan, 2010 The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income).
Puput Tri Komalasari, Moh. Nasih
doaj +1 more source
The Earned Income Tax Credit (EITC): An Overview [PDF]
, 2014 The Earned Income Tax Credit (EITC or EIC) began in 1975 as a temporary program to return a portion of the Social Security tax paid by lower-income taxpayers (the credit was, and remains, calculated as a percentage of earned income, with no direct link ...
Falk, Gene
core +2 more sources
Heterogeneous Responses to the U.S. Narrative Tax Changes: Evidence from the U.S. States [PDF]
arXiv, 2021 This paper investigates the assumption of homogeneous effects of federal tax changes across the U.S. states and identifies where and why that assumption may not be valid. More specifically, what determines the transmission mechanism of tax shocks at the state level? How vital are states' fiscal structures, financial conditions, labor market rigidities,
arxiv