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The Impact of Digitalisation on Personal Income Taxes
SSRN Electronic Journal, 2021 This paper considers the potential impact upon personal income taxes (PIT) of the acceleration of digitalisation and remote working due to the COVID-19 pandemic. The societal changes brought about by the digitalisation of the economy affect all areas of the tax system.
de la Feria, R, Maffini, G
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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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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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Reforms to the Israeli income tax
Research Papers in Economics and Finance, 2023 Income tax is a major component of state revenues, earmarked to finance the services provided by the government. Income taxes have a significant impact, among other things, on economic growth and income distribution. According to economic theory,
Beny Tzarfati
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Review of Economic Analysis, 2014 Unaccounted for currency in the U.S. is argued to reflect the presence of widespread income tax evasion. This empirical study seeks to identify determinants of the underground economy in the U.S.
Richard J. Cebula
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Income tax consequences of individuals for income citizens in modern Mongolia [PDF]
Экономика региона, 2012 The Government of Mongolia has a policy to improve the standard of living and employment, as well as to increase employment at the macroeconomic level.
Damiran Suvdaa
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PERSONAL INCOME TAX GAPS: BIBLIOMETRIC AND ECONOMETRIC ANALYSIS
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The article is devoted to the essence and features of the formation of personal income tax gaps. The object of the paper is 1795 publications indexed in the Scopus database on the tax gaps in the national economy.
I. Tiutiunyk, O. Mazurenko
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The Modelling of Tax Influence on Macroeconomic Framework in Spain
Economic Analysis, 2019 The study provides an empirical analysis of tax impact on selected macroeconomic aggregates in Spain from 1996 to 2016. The objective of this research is to determine how tax forms effect on macroeconomic framework of Spanish economy.
Vera Mirović +2 more
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Slovenian income taxes and analysis of their tax expenditure in 2006-2010 [PDF]
Financial Theory and Practice, 2012 Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy.
Maja Klun
doaj
The Khaldûn−Laffer Curve Revisited: A Personal Income Tax−Based Analysis for Turkey
Transylvanian Review of Administrative Sciences, 2019 This paper focuses on an old but still discussed postulate, the Khaldûn-Laffer curve, and empirically applies it to personal income tax by using annual time-series data of Turkey for the period 1970-2015.
Hüseyin Şen +2 more
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