Results 1 to 10 of about 185,183 (196)
Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Public and Municipal Finance, 2023 Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
doaj +2 more sources
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
European Journal of Social Security, 2019 Neither personal income tax nor social security is harmonised within the EU. Social security systems are coordinated at EU level whereas personal income tax in cross-border situations is governed by respective double tax treaties.
Jana Tepperová
exaly +2 more sources
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
doaj +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
openaire +4 more sources
Simulating the Effects of Personal Income Tax on Government's Tax Income and Income distribution [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2015 In this paper, to evaluate income and distributional effects of Personal Income Tax, a hypothetical society is simulated. 12 income sources are defined that each member of society can earn income from one income source or more.
Ali Nasiri Aghdam, Ashraf Razmi
doaj +1 more source
Personal income tax reforms: A genetic algorithm approach
European Journal of Operational Research, 2018 Matteo Morini, Simone Pellegrino
exaly +2 more sources
Research on Data Mining of Personal Income Tax in Tax Collection and Administration Audit [PDF]
E3S Web of Conferences, 2021 In the context of the rapid development of economy and information technology, the level of tax informatization is getting higher and higher. The tax department has obtained a large amount of tax management data.
Tao Yiran
doaj +1 more source