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A growing importance of social lending and budget revenues from personal incoming tax
Prawo Budżetowe Państwa i Samorządu, 2021 The article is focused on a growing importance and popularity of a social lending. Author shows that a social lending can constitute an efficient income to persons who make them thanks to an interest rate.
Mateusz Andruszko
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Effect of expenditures in personal income taxation on horizontal equity in Croatia [PDF]
Financial Theory and Practice, 2012 Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers.
Hrvoje Simovic
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The Spanish personal income tax: facts and parametric estimates
SERIEs: Journal of the Spanish Economic Association, 2019 In this paper, we use administrative data on tax returns to characterize the distributions of before- and after-tax income, tax liabilities and tax credits in Spain for individuals and households.
Esteban García-Miralles +2 more
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Ekonomika, 2014 The tax systems of the European Union countries differ in many features. However, for taxing personal income, many EU countries use the method of progressive taxation. Progressive taxation is aimed to shift the tax burden from those with a relatively low
Egidijus Bikas +3 more
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The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment
The American Economic Review, 2019 Mertens and Ravn (2013) estimate impulse response functions (IRFs) from income tax changes in a structural vector autoregression (SVAR) by using narrative accounts of tax liability changes as proxy variables.
C. Jentsch, Kurt G. Lunsford
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Jurnal Ilmiah Wahana Akuntansi, 2015 The purpose of this research is to examine the influence of extensification of tax, assessable compliance, and disbursement of tax arrears on tax revenue of personal income.
Maria Levina
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Personal Income Tax Law Changes and the Impact on Family Budget in Albania
Review of European and Comparative Law, 2022 Personal income tax is a tax on wages or salaries and other income a person earns during a calendar year. It is calculated on the income of all resident individuals and each government imposes personal income tax on earnings according to its fiscal ...
Imelda Sejdini
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Tax Evasion in Personal Income Tax
Highlights in Business, Economics and Management, 2023 Tax evasion is an illegal act of not paying or underpaying tax. With a significant rise in the number of tax evasion cases in recent years, discussions based around this topic has increased overall. Its substantial level of severity not only affects the tax evaders themselves, but also influences the economy as a whole. Although there are many types of
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Fiscal drag: the heterogeneous impact of inflation on personal income tax revenue
Documentos OcasionalesIn recent years, personal income tax collection has shown strong dynamism. Part of this increase is due to household income growth, while another part is due to the “fiscal drag” effect, which results in an increase in average effective rates when the ...
Sofía Balladares +1 more
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Corporate and Personal Income Tax [PDF]
, 2020 AbstractIn the last chapter of this book we would like to look into the question of how to evaluate a firm if taxes are raised both at the investor and at the company level. Attentive readers of Chaps. 10.1007/978-3-030-37081-7_2 and 10.1007/978-3-030-37081-7_3 might expect a discussion on different strategies of financing policy (Chap.
Lutz Kruschwitz, Andreas Löffler
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