Results 311 to 320 of about 5,000,372 (372)
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New Insights into the Role of Personal Income on International Tourism
, 2020This study aims to investigate the role of personal income in the income elasticity of tourism demand and, more specifically, the hypothesis that the richest and poorest individuals both tend to react less to changes in income than middle-class ...
Aon Waqas Awan +2 more
semanticscholar +1 more source
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
2013
The new law on personal income taxes (Personal Income Tax Law, or PIT Law) replaced Ordinance 35, which only taxed the income of individuals in the high-income sectors. This new tax law has features that represent a significant departure from the older system, including the extension of the scope of the Personal Income Tax to nearly all the income ...
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The new law on personal income taxes (Personal Income Tax Law, or PIT Law) replaced Ordinance 35, which only taxed the income of individuals in the high-income sectors. This new tax law has features that represent a significant departure from the older system, including the extension of the scope of the Personal Income Tax to nearly all the income ...
openaire +2 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 ...
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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 ...
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EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020
The article is devoted to the taxation of income of citizens in Russia. The author determined the role and place of the personal income tax, calculating its share in the structure of budget revenues of a particular subject. The ways of improving the taxation of personal income are identified.
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The article is devoted to the taxation of income of citizens in Russia. The author determined the role and place of the personal income tax, calculating its share in the structure of budget revenues of a particular subject. The ways of improving the taxation of personal income are identified.
openaire +1 more source
Entrepreneurship and personal income tax: evidence from Canadian provinces
Small Business Economics, 2021Ergete Ferede
semanticscholar +1 more source
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.
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2003
Abstract Of all the particular kinds of tax surveyed in Part II, the personal income tax (PIT) is the most important and complex. It is used to promote many, not always compatible goals, such as vertical equity, horizontal equity, economic efficiency, neutrality towards various kinds of social and economic decisions.
Ken Messere +2 more
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Abstract Of all the particular kinds of tax surveyed in Part II, the personal income tax (PIT) is the most important and complex. It is used to promote many, not always compatible goals, such as vertical equity, horizontal equity, economic efficiency, neutrality towards various kinds of social and economic decisions.
Ken Messere +2 more
openaire +1 more source