Results 111 to 120 of about 4,692,143 (210)

FUNDAMENTAL TAX REFORM IN THE NETHERLANDS [PDF]

open access: yes
The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax.
Cnossen,Sijbren, Bovenberg,Lans
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Individual Income Tax Return 1922

open access: yes, 1922
Kumekichi Ishibashi's personal income tax form.The collection documents the personal life and business records of the Ishibashi family; one of the pioneer Japanese American farming families on the Rancho Palos Verdes Peninsula in Los Angeles, California ...
State of California Income Tax Division
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An Optimal Linear Income Tax with a Subsidy on Housing [PDF]

open access: yes
This paper generalizes the standard model of the optimal linear income tax to include a subsidy on housing. Unlike previous literature, the author starts from a dynamic equilibrium model and examine the steady state equilibrium.
Irene Perrote
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How does a fisacl reform affect elasticities of income tax revenues? the case os Spain, 2003-2008 [PDF]

open access: yes
This paper estimates the extent to which an exogenous change in income affects income tax revenues. We focus on the case of Spain over the period 2003-2008, as income tax there underwent a substantial reform in 2007. Using both an analytical method and a
Diego Martinez-Lopez
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Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data [PDF]

open access: yes
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Nadja Dwenger, Viktor Steiner
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