Results 241 to 250 of about 175,776 (295)

Personal Income Tax Reform in China in 2018 and its Impact on Income Distribution

China & World Economy, 2019
In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution.
Peng Zhan, Shi Li, Xiaojing Xu
semanticscholar   +1 more source

Personal Income Tax

2013
The new law on personal income taxes (Personal Income Tax Law, or PIT Law) replaced Ordinance 35, which only taxed the income of individuals in the high-income sectors. This new tax law has features that represent a significant departure from the older system, including the extension of the scope of the Personal Income Tax to nearly all the income ...
openaire   +2 more sources

Linear Transformation Method in the Formation of the Personal Income Tax Scale in Russia

Journal of Tax Reform
The purpose of the article is a mathematical justification of the quantitative values of the main parameters of the progressive income tax scale in Russian conditions, considering social and economic parameters.
L. Gafarova
semanticscholar   +1 more source

State Personal Income Taxes

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
openaire   +1 more source

BASE MOBILITY AND STATE PERSONAL INCOME TAXES [PDF]

National Tax Journal, 2010
Despite their prominence in state tax portfolios, state income taxes have received much less attention in the literature on behavioral responses to taxes. Consequently, decisions are often made without the needed evidence on response elasticities.
Bruce, Donald, Fox, William F., Yang, Zhou   +2 more
openaire   +1 more source

The Personal Income Tax

2003
Abstract Of all the particular kinds of tax surveyed in Part II, the personal income tax (PIT) is the most important and complex. It is used to promote many, not always compatible goals, such as vertical equity, horizontal equity, economic efficiency, neutrality towards various kinds of social and economic decisions.
Ken Messere, Flip de Kam, Christopher Heady   +2 more
openaire   +1 more source

Reforming China's Personal Income Tax

The Chinese Economy, 2006
This article derives the distribution of wages in China on the basis of the Pareto distribution, and employs it to simulate the revenue and distributive consequences of various options of restructuring the personal income tax schedule as applied to wage income.
HOWELL H. ZEE, FARHAN HAMEED
openaire   +1 more source

Personal income tax: development prospects

Siberian Financial School, 2023
The article is devoted to personal income tax. During the analysis of scientific publications, the practice of income taxation in foreign countries, the approaches to the establishment of differentiated tax rates depending on the income received are revealed.
openaire   +1 more source

Entrepreneurship and personal income tax: evidence from Canadian provinces

Small Business Economics, 2021
Ergete Ferede
semanticscholar   +1 more source

Income Sensitivity of a Simple Personal Income Tax

The Review of Economics and Statistics, 1959
HE personal income tax has risen in imT portance in many state and local tax systems over the past two decades and has become the mainstay of the American federal tax structure. The shape of the present federal structure effected through the revolutionary modifications of World War II contrasts sharply with that of state structures, which arose in ...
E. Cary Brown, Richard J. Kruizenga
openaire   +1 more source