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2012
AbstractThis article examines the economics of the personal income tax (PIT), which is the second largest source of state and local government own-source revenues, after the property tax. When viewed from the state perspective (91 percent of PIT collections are made by states), the PIT is the largest source of own-source revenue, surpassing the general
Joseph J Cordes, Jason N Juffras
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AbstractThis article examines the economics of the personal income tax (PIT), which is the second largest source of state and local government own-source revenues, after the property tax. When viewed from the state perspective (91 percent of PIT collections are made by states), the PIT is the largest source of own-source revenue, surpassing the general
Joseph J Cordes, Jason N Juffras
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The Personal Income Tax and the Economy
The ANNALS of the American Academy of Political and Social Science, 1949T HE United States is dedicated to the task of operating successfully an economy which we like to characterize as "the free enterprise system," or "capitalism." During the past century or more we have become increasingly concerned with certain major problems that have arisen in connection with this kind of economic system.
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THE INCOME TAX AND THE NATURAL PERSON.
The Accounting Review, 1941Abstract The article presents information on the fact that the Sixteenth Amendment 1913 was formulated to delegate power to the U.S. federal government to levy a tax on the income of natural persons. An income tax on corporations had been effective four years before the amendment.
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Inflation and the Personal Income Tax
1980Inflation distorts income taxes in many ways, but primarily by redistributing the tax burden among taxpayers. This study analyses in detail the effects of inflation on income tax systems in many countries. It examines some of the more important distortions of income tax systems caused by inflation and discusses possible corrective measures, ranging ...
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The Fair Tax: The Personal Realization Income Tax
Florida Tax Review, 2018This article argues that the properly conceived fairness norm for taxation leads to a personal realization income tax. Fairness in taxation refers to “allocative tax fairness,” that is, the ethical/political standard according to which taxes are to be apportioned among the relevant population.
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, 2009 Personal income taxes: the treatment of tax expenditures
1987Harmonization or coordination of personal income taxes (PIT) has not been given a high priority by the EC. Indeed, it has been stated that, except for proposals to abolish tax disadvantages suffered by migrant workers, the Commission (1984, p. 8) ‘has no plans for harmonizing personal income taxes which are regarded as instruments of national economic ...
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Redistribution and progressivity of the Italian personal income tax, 40 years later
Fiscal Studies, 2021Massimo Baldini
exaly