Results 291 to 300 of about 198,865 (341)
Some of the next articles are maybe not open access.
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
openaire +1 more source
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
openaire +1 more source
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
openaire +1 more source
Linear Transformation Method in the Formation of the Personal Income Tax Scale in Russia
Journal of Tax ReformThe 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
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
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
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
openaire +1 more source
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
openaire +1 more source
Inflation and the Personal Income Tax [PDF]
Economic Analysis and Policy, 1985 -
openaire +1 more source
Inflation and the Personal Income Tax
National Institute Economic Review, 1974Although it has long been recognised that inflation may have important consequences for the level and distribution of the burden of a progressive personal income tax, it is only with the recent sustained acceleration in the rate of increase of the general price level that these relationships have become matters of serious concern.
R. I. G. Allen, D. Savage
openaire +1 more source
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
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
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
openaire +1 more source