The Possible Effects of Personal Income Tax and Value Added Tax on Consumer Behaviors [PDF]
International Journal of Tax Economics and Management, 1(1), 49-58
(2018), 2019 In economics literature, it is accepted that all people are rational and they try to maximize their utilities as possible as they can. In addition, economic theories are formed with the assumptions not suitable to real life. For instance, indifference curves are drawn with the assumptions that there are two goods, people are rational, more is preferred
arxiv +1 more source
Tax compliance costs of small business in Croatia [PDF]
, 2004 The paper measures the tax compliance costs of business units that pay personal income tax in Croatia for the period 2001/2002. They comprise all taxes, except custom duties. The regressive effect is proven, measured by different size measures.
Blazic, Helena
core +1 more source
Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2022 Because of its basic structural feature of adaptability to the taxpayer’s economic capacity, personal income tax is one of the basic instruments for achieving tax equity.
Valentino Kuzelj +2 more
doaj +1 more source
Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) [PDF]
Journal of Economics, Business & Accountancy, 2021 This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes.
Eha Nugraha +2 more
doaj +1 more source
Slovenian income taxes and analysis of their tax expenditure in 2006-2010 [PDF]
Financial Theory and Practice, 2012 Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy.
Maja Klun
doaj
INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION
Фінансово-кредитні системи: перспективи розвитку., 2023 The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy.
Olesia Totska, Iryna Dmytruk
doaj +1 more source
Output, Employment, and Price Effects of U.S. Narrative Tax Changes: A Factor-Augmented Vector Autoregression Approach [PDF]
arXiv, 2021 This paper examines the short- and long-run effects of U.S. federal personal income and corporate income tax cuts on a wide array of economic policy variables in a data-rich environment. Using a panel of U.S. macroeconomic data set, made up of 132 quarterly macroeconomic series for 1959-2018, the study estimates factor-augmented vector autoregression ...
arxiv
On the Potential and Limitations of Few-Shot In-Context Learning to Generate Metamorphic Specifications for Tax Preparation Software [PDF]
, 2023 Due to the ever-increasing complexity of income tax laws in the United States, the number of US taxpayers filing their taxes using tax preparation software (henceforth, tax software) continues to increase. According to the U.S. Internal Revenue Service (IRS), in FY22, nearly 50% of taxpayers filed their individual income taxes using tax software. Given
arxiv +1 more source
Heterogeneous Responses to the U.S. Narrative Tax Changes: Evidence from the U.S. States [PDF]
arXiv, 2021 This paper investigates the assumption of homogeneous effects of federal tax changes across the U.S. states and identifies where and why that assumption may not be valid. More specifically, what determines the transmission mechanism of tax shocks at the state level? How vital are states' fiscal structures, financial conditions, labor market rigidities,
arxiv
The Khaldûn−Laffer Curve Revisited: A Personal Income Tax−Based Analysis for Turkey
Transylvanian Review of Administrative Sciences, 2019 This paper focuses on an old but still discussed postulate, the Khaldûn-Laffer curve, and empirically applies it to personal income tax by using annual time-series data of Turkey for the period 1970-2015.
Hüseyin Şen +2 more
doaj +1 more source