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
Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria [PDF]
Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system.
Hassan, Fareed M. A.
core
Capital Income Tax Coordination and the Income Tax Mix
, 2005 Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes.
Huizinga, Harry, Nielsen, Søren Bo
openaire +3 more sources
Distribution of personal income tax changes in Slovenia [PDF]
Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current financial and economic crisis.
Majcen, Boris +4 more
core
Estimating the effect of timing of earned income tax credit refunds on perinatal outcomes: a quasi-experimental study of California births. [PDF]
BMC Public Health, 2023 Karasek D +15 more
europepmc +1 more source
Menus of Linear Income Tax Schedules [PDF]
Relative to traditional piecewise linear income taxation schemes, it is possible to increase government revenues by offering to consumers a menu of linear income tax schedules.
Philippe Weil, Alberto Alesina
core
Income Inequality and Income Taxation in Canada: Trends in the Census 1980-2005
The School of Public Policy Publications, 2013 Faced with rising fiscal pressures and discontent over income inequality, many countries, Canada among them, are searching for remedies. Income tax systems offer an effective way of changing economic destinies, so it’s only natural for governments to ...
Kevin Milligan
doaj +2 more sources
Revisiting the effects of state earned income tax credits on infant health: a quasi-experimental study using contiguous border counties approach. [PDF]
BMC Public Health, 2023 Qian H, Wehby GL.
europepmc +1 more source
PSL Quarterly Review, 2001 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