Results 81 to 90 of about 1,201,030 (331)
Generalized Cash Flow Taxation [PDF]
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax.
Alan J. Auerbach, David F. Bradford
core
Small Investment, Big Difference: How an Ohio Earned Income Tax Credit Would Help Working Families [PDF]
, 2013 Gov. John Kasich has proposed major changes in Ohio's tax system, including broadening the sales tax to cover most services, cutting the sales-tax rate, slashing income taxes and giving business owners a big tax break.
David Rothstein
core
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
American Journal of Agricultural Economics, EarlyView.Abstract Popular society increasingly questions preferences that drive many resource allocations and production decisions, with many groups actively seeking to alter those preferences to achieve changes to resource use. Agricultural and applied economists, who are already equipped with excellent technical skills to undertake consumer preference and ...
Brian E. Roe
wiley +1 more source
THE COST OF NEGATIVE INCOME TAX AS A FISCAL MEASURE TO TACKLE POVERTY IN NORTH MACEDONIA [PDF]
, 2020 Ivana Velkovska
openalex +1 more source
Changes in the Distribution of Income Among Tax Filers Between 1996 and 2006: The Role of Labor Income, Capital Income, and Tax Policy [PDF]
, 2011 [Excerpt] This report examines changes in income inequality among tax filers between 1996 and 2006. In particular, the role of changes in wages, capital income, and tax policy, especially the 2001 and 2003 tax cuts, is investigated.
Hungerford, Thomas L
core +2 more sources
Economics of land‐based carbon mitigation
American Journal of Agricultural Economics, EarlyView.Abstract Agricultural land holds tremendous potential to contribute to net zero greenhouse gas emission goals by providing low carbon renewable energy to displace fossil fuels and by serving as a sink for sequestering carbon in the soil with climate‐smart practices. This potential is, however, far from being realized.
Madhu Khanna
wiley +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
The use of tax havens in exemption regimes [PDF]
, 2011 This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating ...
Gumpert, Anna +2 more
core +2 more sources
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source