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TAX DEDUCTIONS FOR PERSONAL INCOME TAX
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023The subject of the study is the study of tax deductions for personal income tax (personal income tax). It is noted that the federal personal income tax under consideration represents the withdrawal of part of citizens’ income to the budget system of the Russian Federation.
Fatima S. Aguzarova +1 more
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2020
What’s the difference between personal taxes and business taxes? Some taxes are levied on people and some are levied on businesses. This distinction is less important than you might think.
Leonard E. Burman, Joel Slemrod
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What’s the difference between personal taxes and business taxes? Some taxes are levied on people and some are levied on businesses. This distinction is less important than you might think.
Leonard E. Burman, Joel Slemrod
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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 ...
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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 ...
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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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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 +2 more
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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 +2 more
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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 +2 more
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Reforming China's Personal Income Tax
The Chinese Economy, 2006This 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
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Personal income tax: development prospects
Siberian Financial School, 2023The 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.
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Income Sensitivity of a Simple Personal Income Tax
The Review of Economics and Statistics, 1959HE 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
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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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