Results 301 to 310 of about 198,865 (341)

Entrepreneurship and personal income tax: evidence from Canadian provinces

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

The Personal Income Tax and the Economy

The ANNALS of the American Academy of Political and Social Science, 1949
T 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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Inflation and the Personal Income Tax

1980
Inflation 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 INCOME TAX AND THE NATURAL PERSON.

The Accounting Review, 1941
Abstract 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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Decomposing Personal Income Tax Redistribution with Application to Italy

Journal of Economic Inequality, 2020
P. Caro
semanticscholar   +1 more source

Principle of fairness in regard to personal income tax [PDF]

Interdisciplinary Management Research, 2014
Any tax that achieves the desired and anticipated economic impact may be considered fair. Croatian positive tax system is justifed by the Constitution which states that everyone must participate in the settlement of public expenses in accordance with their capabilities.
Renata Peric, Emina Jerkovic
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The Fair Tax: The Personal Realization Income Tax

Florida Tax Review, 2018
This 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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Personal income taxes: the treatment of tax expenditures

1987
Harmonization 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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The Personal Income Tax [PDF]

, 2009
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Redistribution and progressivity of the Italian personal income tax, 40 years later

Fiscal Studies, 2021
Massimo Baldini
exaly