Results 91 to 100 of about 868,433 (373)
A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case [PDF]
Ann Oper Res 286, 545-557 (2020), 2016 Income tax systems with pass-through entities transfer a firm's incomes to the shareholders, which are taxed individually. In 2014, a Chilean tax reform introduced this type of entity and changed to an accrual basis that distributes incomes (but not losses) to shareholders.
arxiv +1 more source
Dual income tax: An option for the reform of personal income tax in Serbia?
Economic Annals, 2008 Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and ...
openaire +3 more sources
Social Science Research Network, 2017 This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U.S. drawing on a multi-sector heterogenous agents model in which consumers have non-homothetic preferences and sectors differ in terms of their ...
Sandra Lizarazo Ruiz +2 more
semanticscholar +1 more source
Tax Control over Settlements with the Budget for Personal Income Tax [PDF]
Bìznes InformThe article discusses the content, essence and main tasks of tax control. The main and secondary elements for the performance of tax control functions on the accrual and payment of personal income tax (PIT) have been determined. The key stages in the tax
Bоhatyrоva Anastasiia О. +1 more
doaj +1 more source
Implications of state policy context for the well‐being of immigrant families with young children
American Journal of Community Psychology, EarlyView.Abstract There is notable variation in state‐level social policy exclusions for immigrant parents and their children. Little research has investigated how these exclusions impair the well‐being of immigrant families. This study examined how state‐level social policy exclusions for immigrants are associated with the well‐being of immigrant parents and ...
Kevin Ferreira van Leer +5 more
wiley +1 more source
Optimal taxation and the Domar-Musgrave effect [PDF]
arXiv, 2023 This article concerns the optimal choice of flat taxes on labor and capital income, and on consumption, in a tractable economic model. Agents manage a portfolio of bonds and physical capital while subject to idiosyncratic investment risk and random mortality.
arxiv
Australian Journal of Social Issues, EarlyView.ABSTRACT It is increasingly recognised by global research that extending out‐of‐home care (OOHC) until at least 21 years of age is the policy reform most likely to advance improved outcomes for care leavers. In recent years, all eight Australian jurisdictions (States and Territories) have introduced forms of extended care programs.
Philip Mendes +7 more
wiley +1 more source
Nudging Nutrition: Lessons from the Danish "Fat Tax" [PDF]
arXiv, 2023 In October 2011, Denmark introduced the world's first and, to date, only tax targeting saturated fat. However, this tax was subsequently abolished in January 2013. Leveraging exogenous variation from untaxed Northern-German consumers, we employ a difference-in-differences approach to estimate the causal effects of both the implementation and repeal of ...
arxiv
Australian Journal of Social Issues, EarlyView.ABSTRACT For care‐experienced young people, the preparation for leaving out‐of‐home care (OOHC) is vital in support of post‐OOHC outcomes. This research explores the acquisition of Independent Living Skills (ILS) amongst young people in Western Australia and is based on interviews with care‐experienced young people at two time points: while in OOHC and
Michael Starr +3 more
wiley +1 more source
Personal Income Tax and Government Revenue: Evidence from Oyo State
, 2017 The study examined the effect of Personal income tax on revenue generation in Oyo state. It also analyzed the significant components of Personal income tax on revenue generation in Oyo state.
T. Adegbite
semanticscholar +1 more source