The Problem of Personal Income Tax Avoidance [PDF]
Law and Contemporary Problems, 1940 The aim of this study is to analyze the concept of antiracism and explore what characterizes the kind of antiracism that the empirical examples presented in this study represent. The empirical examples are instances of what I call antiracist actors. They
Rudick, Harry J.
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Personal Income Tax Reforms: A Genetic Algorithm Approach [PDF]
European Journal of Operational Research, 2014 Given a settled reduction in the present level of tax revenue, and by exploring a very large combinatorial space of tax structures, in this paper we employ a genetic algorithm in order to determine the ‘best’ structure of a real world personal income tax
Matteo Morini, Simone Pellegrino
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Personal Income Tax and Economic Growth: A Comparative Study Between China and Pakistan [PDF]
, 2018 The present study explores the relationship between personal income tax and economic growth in China and Pakistan. For empirical analysis, bivariate and multivariate Granger causality frameworks have been utilized.
Azka Amin, Yan Chen, Shaoan Huang
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Taxation and distribution of income in Brazil: new evidence from personal income tax data [PDF]
, 2017 This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of
Sérgio Wulff Gobetti +1 more
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Personal Income Tax Progressivity: Trends and Implications [PDF]
, 2018 This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions.
Claudia Gerber +3 more
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Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax [PDF]
, 2014 Most studies of the so-called "tax gap" (or the amount of taxes that should be collected but are not) focus on national taxes. This study provides several estimates of the "tax gap" for the State of Georgia's personal income tax.
James Alm, Kyle Borders
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Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]
Financial Theory and Practice, 2009 Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
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Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution
Acta Universitatis Lodziensis. Folia Oeconomica, 2016 In recent years there has been an evident, widespread increase in income disparities in OECD countries. Progressive Personal Income Tax, which enables adjustment of the tax burden to individual’s capacity to pay, is one of the fundamental instruments ...
Małgorzata Mazurek-Chwiejczak
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Assessing the Personal Income Tax as a Fiscal Indicator [PDF]
Bìznes Inform, 2021 The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the
Hnydiuk Inna V. +2 more
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Analyzing the Fiscal Efficiency of the Personal Income Tax and Military Fee to the Local Budgets of the Regions [PDF]
Bìznes Inform, 2023 The aim of the article is a comprehensive analysis of the fiscal efficiency of personal income tax in the revenues of consolidated local budgets of both the regions of Ukraine and the city of Kyiv; identification of factors and trends that cause changes ...
Yurchyshena Liudmyla V. +1 more
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