Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection [PDF]
Финансовый журналThe article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about
Vladimir V. Klimanov, Anna A. Mikhaylova
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Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures [PDF]
This paper derives analytical expressions for aggregate personal income tax revenue obtained from a multi-schedular and multi-regional personal income tax system, with revenue divided among central and regional governments.
Jose Felix Sanz-Sanz, John Creedy
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A Separate Personal Income Tax Collection System For Alberta: Advantages and Disadvantages [PDF]
The Province of Alberta has been a participant in the Tax Collection Agreements (TCAs) with the Federal Government covering the personal income tax since their inception in 1962.
Grady, Patrick
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Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]
This paper presents progressivity breakdowns for Croatian personal income tax in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity ...
Ivica Urban
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Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]
Financial Theory and Practice, 2009 Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
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Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution
Acta Universitatis Lodziensis. Folia Oeconomica, 2016 In recent years there has been an evident, widespread increase in income disparities in OECD countries. Progressive Personal Income Tax, which enables adjustment of the tax burden to individual’s capacity to pay, is one of the fundamental instruments ...
Małgorzata Mazurek-Chwiejczak
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Personal Income Tax Reforms as a Competitive Advantage [PDF]
In this paper we show features of the personal income taxation in Slovenia and some early reforms on it. The proposed tax reforms have the same origins as in any other developed economy - loss of competitive advantages of the economy.
Vita Jagric +3 more
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Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data. [PDF]
J Fam Econ Issues, 2022 Chou JT, Fu CH.
europepmc +1 more source
Corporate and Personal Income Tax Declarations [PDF]
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
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Personal Income Tax Elasticity in Turkey: 1975-2005 [PDF]
The estimation of tax elasticity; the response of tax revenues to changes in income, is important for at least three reasons: i) formulating government budgets and monitoring tax collections (Sen, 2002), ii) the specification of tax functions, iii) the ...
Yesim Kustepeli, Onur Sapci
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