Optimal progressivity of personal income tax: a general equilibrium evaluation for Spain. [PDF]
SERIEs (Berl), 2020 Is the Spanish economy positioned at its optimal progressivity level in personal income tax? This article quantifies the aggregate, distributional, and welfare consequences of moving toward such an optimal level.
Serrano-Puente D.
europepmc +2 more sources
German Profit Taxes, 2020 AbstractWe now shift gears. While in the last chapter we worked on the basis that the firm was taxed, but that the financiers were free from taxes, we now suppose that the financiers have to pay income tax, but that the firm is spared.
Lutz Kruschwitz, Andreas Löffler
semanticscholar +3 more sources
Relationship Between Consumption and Personal Income Within a Hierarchically Structured Spatial System [PDF]
Prostranstvennaâ Èkonomika, 2021 Differentiation in the level of socio-economic development of territories is largely manifested in both inter-regional and intra-regional differences in personal income and consumption of goods.
Venera Maratovna Timiryanova +2 more
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The association between personal income and smoking among adolescents: a study in six European cities. [PDF]
Addiction, 2017 Aims This study investigates the link between personal income and smoking among adolescents, and aims to answer the following questions: (i) to what extent is personal income related to smoking, independent of family socio‐economic status (SES) and (ii ...
Perelman J +9 more
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Mechanical Model of Personal Income Distribution [PDF]
SSRN Electronic Journal, 2009 A microeconomic model is developed, which accurately predicts the shape of personal income distribution (PID) in the United States and the evolution of the shape over time. The underlying concept is borrowed from geo-mechanics and thus can be considered as mechanics of income distribution.
Ivan Kitov
openalex +5 more sources
κ-generalized statistics in personal income distribution [PDF]
The European Physical Journal B, 2007 Latex2e v1.6; 14 pages with 12 figures; for inclusion in the APFA5 ...
CLEMENTI, FABIO +2 more
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Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]
Financial Theory and Practice, 2009 Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
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Comparative Analysis of Personal Income Taxation
EIRP Proceedings, 2018 This paper presents a comparative analysis of personal income taxation in different countries. This is an important component of fiscal policy and directly influences the budget revenues.
Rodica Pripoaie
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TAXATION OF FARMERS BY THE INCOME TAX IN SERBIA [PDF]
Ekonomika Poljoprivrede (1979), 2018 The tax system must be in accordance with the requirements and interests of the tax authorities, but also with the goals of taxpayers. Fiscal intervention should reflect the taxpayers fscal power as well as certain forms of taxation.
Goran Milošević +2 more
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Social Class and Income Inequality in the United States: Ownership, Authority, and Personal Income Distribution from 1980 to 2010. [PDF]
AJS, 2016 Wodtke GT.
europepmc +2 more sources