Results 71 to 80 of about 2,691,146 (279)
Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945 [PDF]
, 2012 Income tax rates have been at the center of recent policy debates over taxes. Some policymakers have argued that raising tax rates, especially on higher income taxpayers, to increase tax revenues is part of the solution for long-term debt reduction.
Hungerford, Thomas L.
core +2 more sources
New evidence on taxes and portfolio choice [PDF]
, 2009 Identifying the effect of differential taxation on portfolio allocation requires exogenous variation in marginal tax rates. Marginal tax rates vary with income, but income surely affects portfolio choice directly. In systems of individual taxation – like
Alan, S +3 more
core +2 more sources
Dual Income Taxation: Why and how? [PDF]
The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate on capital income and corporate income. This paper restates the case for the dual income tax and discusses alternative methods of taxing business income ...
Peter Birch Sørensen
core
How much income tax do we really pay? An analysis of 2011–12 individual income tax data [PDF]
This paper investigates the extent to which certain deductions and tax offsets in the individual tax system are used by tax payers across different income ranges, and the impact these have on potential tax revenue and the equity of this system ...
Carol Ey
core
Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945 (Updated) [PDF]
, 2012 [Excerpt] Advocates of lower tax rates argue that reduced rates would increase economic growth, increase saving and investment, and boost productivity (increase the size of the economic pie).
Hungerford, Thomas L
core +2 more sources
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
FUNDAMENTAL TAX REFORM IN THE NETHERLANDS [PDF]
The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax.
Bovenberg,Lans, Cnossen,Sijbren
core +1 more source
Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments
Social Science Research Network, 2013 We investigate how potential tax-driven migrations modify the Mirrlees income tax schedule when two countries play Nash. The social objective is the maximin and preferences are quasilinear in income. Individuals differ both in skills and migration costs,
E. Lehmann, Laurent Simula, A. Trannoy
semanticscholar +1 more source