Results 91 to 100 of about 4,692,143 (210)

Income tax statistics analysis: A comparison of microsimulation versus group simulation [PDF]

Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to appropriate data is still rather restricted and expensive for ad-hoc analyses, and individual data is often even not available at all.
Heiko Müller, Caren Sureth
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Taxable and Tax-Exempt Interest Rates: The Role of Personal and Corporate Tax Rates [PDF]

This paper investigates empirically the effects of personal and corporate taxes on taxable interest rates and on the spread between taxable and tax-exempt rates. Two main sets of results emerge.
Joe Peek, James A. Wilcox
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ANALISIS DETERMINAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI PROVINSI BANTEN

Profita, 2016
This study was conducted to see the effect of Personal Tax Payers, the BI Rate, Inflasidan the GDP of the Income Tax Receipts private in Banten province. This study used multiple linear regression analysis.
Wieta Chairunesia
doaj  

Redistributive effects in a dual income tax system [PDF]

Equity issues of the dual income tax have been left aside in the field of economics. Since a dual income tax needs different modelling than a comprehensive one this paper offers firstly a quantitative framework to measure redistributive effects; it turns
Arnaldur Sölvi Kristjánsson
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Influence of personal income tax on the municipalities’ income

Mokslas – Lietuvos ateitis / Science – Future of Lithuania
The article analyzes the impact of Lithuanian Republic personal income tax changes on municipality budget and the factors influ -encing that change. This area of Lithuanian practice is evaluated, applied methodical positions are discussed, an overview of other countries’ practical experience and theoretical work is presented.
Slavinskaitė, Neringa, Kreizaitė, Orinta, Stonytė, Monika   +2 more
openaire   +1 more source

The Logarithmic Progressive Income Tax

, 2015
Until now the progressivity of the personal income tax has been arbitrarily set by Congress. Here we propose that logarithmic progression in the form t/g = M log g + B, should be used.
Briskin, Lawrence
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The Corporate Income Tax: international trends and options for fundamental reform [PDF]

This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Peter Birch Sørensen, Michael P. Devereux   +1 more
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The Determinants of Personal Income Tax Progressivity Around the Globe

, 2014
This paper utilizes a novel database collected by the authors to document features of the progressivity of personal income tax systems across 209 countries for the years 1980-2009. We measure progressivity in several ways. First, we associate it with the
Radulescu, Doina Maria, Rees, Ray, Egger, Peter   +2 more
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Vertical income tax externalities and fiscal interdependence: evidence from the US [PDF]

Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other.
Solé-Ollé, Albert, Esteller-Moré, Álex   +1 more
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The Impact Of Inflation On Income Tax And Social Insurance Contributions In Europe [PDF]

Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and social ...
Immervoll H
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