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Features personal income tax interest
Проблеми Законності, 2013 This article analyzes the international experience and national laws personal income tax on interest. The elements of its legal framework provided by the own assessment introduction in Ukraine of tax on income from interest.
В. О. Рядінська
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Tax revenue mobilisation: Estimates of South Africa’s personal income tax gap
South African Journal of Economic and Management Sciences, 2019 Background: Tax evasion is one of the factors impeding tax revenue mobilisation. Although there are efforts to reduce non-compliance, the extent and nature thereof remain fairly unknown in many developing countries, including South Africa.
Chengetai Dare +2 more
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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
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Corporate and Personal Income Tax Declarations [PDF]
SSRN Electronic Journal, 2006 Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal
Laszlo Goerke
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Personal Income Taxes and the Growth of Small Firms [PDF]
Tax Policy and the Economy, 2000 This paper investigates the effect of entrepreneurs' personal income tax situations on the growth rates of their enterprises. We analyze the personal income tax returns of a large number of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates associated with that law affected ...
Robert Carroll +3 more
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Tax Progressivity of Personal Wages and Income Inequality [PDF]
Journal of Risk and Financial Management, 2021 The paper examines tax progressivity and income inequality using Census Bureau Current Population Survey (CPS) personal income data. The Kakwani index is used to derive tax progressivity for All, Male, Female, White and African American personal wage income of CPS respondents, respectively. The tax progressivity results show a tax system that is partly
N. Papanikolaou
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The Problems of Personal Income Tax on Revenue Generation in Gombe State [PDF]
International Journal of Business and Management Invention (IJBMI)
, vol. 07, no. 07, 2018, pp.20-28, 2021 This study examined the problems of personal income tax on revenue generation in Gombe state. The methodology used in data collection is survey, which utilized both primary and secondary types of data. Purposive sampling technique was adopted in selecting a sample of 150 respondents from both employees of state board of internal revenue service and tax
Abubakar Bala +2 more
arxiv +3 more sources
Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-1993. [PDF]
, 2001 Between 1988 and 1993 the Belgian personal income tax system and the indirect tax system have been reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the ...
Decoster, André, Van Camp, Guy
core +2 more sources
The choice of the personal income tax base [PDF]
Journal of Public Economics, 2014 Abstract Starting with Vickrey (1945) and Mirrlees (1971), the optimal tax literature has studied the design of a personal income tax. The assumed ideal would be to tax earnings ability. Earnings ability is unobservable for tax purposes, however. Past papers have focused instead on designing a tax on labor income.
Roger H. Gordon, Wojciech Kopczuk
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