Results 281 to 290 of about 4,392,453 (316)
Some of the next articles are maybe not open access.
Personal Income Tax Reform in China in 2018 and its Impact on Income Distribution
China & World Economy, 2019In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution.
Peng Zhan, Shi Li, Xiaojing Xu
semanticscholar +1 more source
The distribution of personal income: Revisited
Journal of Applied Econometrics, 1995AbstractIn a recent paper, Majumder and Chakravarty (1990) propose a four‐parameter model which they find provides a better fit to some income data than the lognormal, gamma, Singh‐Maddala, Dagum, and generalized beta of the second kind (GB2) distributions.
McDonald, James B, Mantrala, Anand
openaire +3 more sources
Economic Papers: A journal of applied economics and policy, 2012
The efficiency, equity and simplicity effects of reform proposals for lower taxation of capital income relative to labour income, for a comprehensive labour income tax base, for a more neutral system of taxation of different forms of capital income, and for a simpler and more transparent personal income tax rate schedule are explained and evaluated ...
openaire +2 more sources
The efficiency, equity and simplicity effects of reform proposals for lower taxation of capital income relative to labour income, for a comprehensive labour income tax base, for a more neutral system of taxation of different forms of capital income, and for a simpler and more transparent personal income tax rate schedule are explained and evaluated ...
openaire +2 more sources
Inflation and the Personal Income Tax [PDF]
Economic Analysis and Policy, 1985 -
openaire +2 more sources
Revisiting personal income tax in Latin America
, 2017This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean ...
A. Barreix, J. Benítez, Miguel Pecho
semanticscholar +1 more source
On the Distribution of Personal Incomes
The Review of Economic Studies, 1972The factors determining the distribution of personal incomes are both numerous and interrelated. However it is common, even in complicated problems, to discover that the basic relationship between the fundamental factors are simple. In the belief that an understanding of the theory of income distribution at its simplest level is a pre-requisite for ...
openaire +2 more sources
Personal Income Distribution and Market Structure
German Economic Review, 2002Abstract Income distribution affects market demand and its elasticity, and, as a consequence, the optimal behaviour of firms and market equilibrium. This paper focuses on the effects of income polarization, and presents a model where ± for any unimodal density function describing income distribution of the consumers ± income ...
BENASSI C, CELLINI, Roberto, CHIRCO A.
openaire +5 more sources
Income Sensitivity of a Simple Personal Income Tax
The Review of Economics and Statistics, 1959HE personal income tax has risen in imT portance in many state and local tax systems over the past two decades and has become the mainstay of the American federal tax structure. The shape of the present federal structure effected through the revolutionary modifications of World War II contrasts sharply with that of state structures, which arose in ...
Richard J. Kruizenga, E. Cary Brown
openaire +2 more sources
Class Structure and the US Personal Income Distribution, 1918–2012
, 2016Quantitative measures of class, by percentile position and income share, are constructed using U.S. personal income distribution tax‐unit data from 1918 to 2012.
S. Mohun
semanticscholar +1 more source