Results 71 to 80 of about 1,985,905 (207)

Middle-income tax rates: trends and prospects [PDF]

open access: yes
The federal tax liabilities of different income groups change constantly in response to new tax laws and shifting economic circumstances. For example, in recent years, Congress has lowered individual income tax rates, increased child and dependent care ...
Troy A. Davig, C. Alan Garner
core  

The Cash Flow Corporate Income Tax [PDF]

open access: yes
The current debate on tax reform has raised again the question of how the corporate tax system should be altered. The cumulative effect of piece meal changes to the tax system has been to produce major distortions in the pattern of savings and investment
Mervyn A. King
core  

The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany [PDF]

open access: yes
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen.
Stefan Bach, Hermann Buslei
core  

Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms [PDF]

open access: yes
We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn ...
Lehmann, Etienne   +2 more
core  

The Dual Income Tax System - An Overview [PDF]

open access: yes
Einkommensteuer, Doppelbesteuerung, Verbrauchsteuer, Steuersystem, OECD-Staaten, Income tax, Double taxation, Consumption tax, Tax system, OECD ...
Robin Boadway
core  

[News Clip: Income tax]

open access: yes, 1958
Video footage from the WBAP-TV station in Fort Worth, Texas to accompany a news story about the Fort Worth bond screening committee opposing the one percent increase of the city's income ...
WBAP-TV (Television station : Fort Worth, Tex.)
core  

Income tax laws and regulations : compiled to January 1, 1971

open access: yes, 1971
Article 32.—Kansas Income Tax Laws Returns And Payment Of Tax -- Withholding And Declaration Of Estimated Tax -- Conformity With Federal Code -- Article 45.—Homestead Tax Relief -- Article 11.—Withholding and Estimated Tax -- Regulations -- Article 12 ...
Department of Revenue, Income Tax Division
core  

Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]

open access: yes
This paper presents progressivity breakdowns for Croatian personal income tax in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity ...
Ivica Urban
core  

Corporate and Personal Income Tax Declarations [PDF]

open access: yes
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
core  

Taxation of the Public Sector in Germany – An Introduction

open access: yesWroclaw Review of Law, Administration and Economics, 2017
Lang Fritz
doaj   +1 more source

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