Results 61 to 70 of about 1,985,905 (207)
PSL Quarterly Review, 2012 This study empirically investigates the impact of improving income-detectiontechnology, as well as a variety of other factors, on aggregate income taxevasion. The study focuses on the U.S., using available data for the 1975-97 period.
Richard J. Cebula
doaj +1 more source
Earned income tax credit recipients: income, marginal tax rates, wealth, and credit constraints [PDF]
The Earned Income Tax Credit (EITC) has evolved into the largest anti-poverty program in the United States by providing tax credits for low and moderate income working families. In this paper, we describe the characteristics of EITC recipients at various
Nicole B. Simpson +2 more
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Optimal observability in a linear income tax [PDF]
We study the optimal observability of the tax base within the standard linear income tax problem, where observability is determined by the government’s investment into the accurate measurement of the tax base.
Joel Slemrod, Christian Traxler
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Recent trends in corporate income tax [PDF]
The article describes the recent international developments regarding the corporate income tax and the way in which the Belgian government is trying to respond. For this purpose, it begins by discussing the various indicators which measure the tax burden
L. Van Meensel, K. Van Cauter
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Kansas Income Tax Act as amended March, 1935 [1935]
, 1935 Kansas Income Tax Act As Amended March, 1935 -- Preliminary Statement -- The Kansas Income Tax Act, As Amended March, 1935 -- Title -- Definitions -- Imposition Of Tax -- Computation Of Net Income -- Allocation Of Income -- Returns -- Refunds And Credits
Kansas Tax Commission
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The Role of Personal Income Tax to Mitigate Widening Income Inequality: the Case of Japan
, 2007 The Japanese personal income tax system has been designed to mitigate the tax burden by granting generous deductions and by employing a steep marginal tax curve.
Tajika, Ejii, Yashio, Hiroyuki
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Personal Income Tax Elasticity in Turkey: 1975-2005 [PDF]
The estimation of tax elasticity; the response of tax revenues to changes in income, is important for at least three reasons: i) formulating government budgets and monitoring tax collections (Sen, 2002), ii) the specification of tax functions, iii) the ...
Yesim Kustepeli, Onur Sapci
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The Earned Income Tax Credit and Reported Self-Employment Income [PDF]
The Earned Income Tax Credit subsidizes earnings from both the wage sector and the self-employment sector. This paper uses tax return data to investigate how the EITC affects the reporting of self-employment income to the IRS.
Sara LaLumia
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Redistributive effects in a dual income tax system [PDF]
Equity issues of the dual income tax have been left aside in the field of economics. Since a dual income tax needs different modelling than a comprehensive one this paper offers firstly a quantitative framework to measure redistributive effects; it turns
Arnaldur Sölvi Kristjánsson
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The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada [PDF]
Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the marginal tax rates for many individuals. Using methods similar to those applied by Auten and Carroll (1999) in the study of the effects of the 1986 U.S.
Michael R. Veall, Mary-Anne Sillamaa
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