Results 111 to 120 of about 868,433 (373)

TAXATION OF PERSONAL INCOMES IN ROMANIA: PRESENT AND PERSPECTIVES [PDF]

open access: yesBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2017
The personal income tax is not only as an important revenue instrument but also as an instrument of national policy. Taxation of personal income in European Union countries is regulated usually by a progressive rate structure.
Daniela PIRVU   +2 more
doaj  

Determinants of aggregate income-tax-evasion behaviour: the case of US

open access: yesPSL Quarterly Review, 2013
The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation ...
R.J. CEBULA
doaj   +1 more source

Labour tax progressivity and output volatility: evidence from OECD countries [PDF]

open access: yes
This paper investigates empirically the effect of personal income tax progressivity on output volatility in a sample of OECD countries over the period 1982-2009.
Attinasi, Maria-Grazia   +2 more
core  

“Am I being responsible?”: Navigating coming‐of‐age transitions through personal financial information management

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson   +2 more
wiley   +1 more source

Simulating the Effects of Personal Income Tax on Government's Tax Income and Income distribution [PDF]

open access: yesFaslnāmah-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  

Choice and diversity in governance in the English alternative provision sector: Implications for educational equity

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Despite the continued global prevalence of discourses of educational inclusion, young people across local, national and international contexts continue to be educated outside of mainstream schools. In England, a diverse market of providers—known as alternative provision (AP)—cater for many of these young people.
Jodie Pennacchia   +3 more
wiley   +1 more source

Tax Mechanisms and Gradient Flows [PDF]

open access: yesarXiv, 2019
We demonstrate how a static optimal income taxation problem can be analyzed using dynamical methods. Specifically, we show that the taxation problem is intimately connected to the heat equation. Our first result is a new property of the optimal tax which we call the fairness principle.
arxiv  

Construction and Analysis of Actuarial Model of the Influence of Personal Tax Deferred Commercial Pension Insurance on Personal Pension Wealth in China

open access: yesMathematics, 2020
Taking mortality distribution, surrender value, and tax relief factors into consideration, the authors construct an actuarial model for the influence of personal income tax deferred commercial pension insurance on changes in personal pension wealth and ...
Wenguang Yu   +9 more
doaj   +1 more source

Research of existing tax systems in advanced economic countries

open access: yesВісник Харківського національного університету імені В.Н. Каразіна: Серія Міжнародні відносини, економіка, країнознавство, туризм, 2019
One of the key factors on which the effective functioning of the entire national economy depends is the organization of the state taxation system. Prospects for the reform of personal income tax are currently widely discussed with the aim of maximizing ...
Yvgeniy Lomaka
doaj   +1 more source

Distribution of personal income tax changes in Slovenia [PDF]

open access: yes
Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current financial and economic crisis.
Cok, Mitja   +4 more
core   +1 more source

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