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
Initiative 1098: Will business owners pay state income tax? [PDF]
, 2010 According to IRS data, only a small percentage of Washington business owners would pay state income tax under I-1098. Of those Washington tax filers claiming net business income from a sole proprietorship, S-corporation and/or partnership, only 10.6 ...
core
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
Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
core
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
72 State earned income tax credit policies and intimate partner homicide in the United States, 1990–2016 [PDF]
, 2020 Caitlin A. Moe +6 more
openalex +1 more source
The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]
U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
core
Tax Policy and Employment: How Does the Swedish System Fare? [PDF]
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden.
Hakan Selin, Jukka Pirttilä
core
Poverty, redistribution, and the middle class: redistribution via probability distributions vs. redistribution via the linear income tax system. [PDF]
Front Sociol, 2023 Jasso G.
europepmc +1 more source
A Whole New World: Income Tax Considerations of the Bitcoin Economy
, 2013 In recent years, the use of virtual economies has skyrocketed. These virtual economies include their own virtual currencies, the most well-known of which is the “bitcoin.” There are an estimated 11 million bitcoins in use today, valued at up to $237 per ...
Benjamin W. Akins +2 more
semanticscholar +1 more source