Results 61 to 70 of about 868,433 (373)
Tax Evasion Risk Management Using a Hybrid Unsupervised Outlier Detection Method [PDF]
arXiv, 2021 Big data methods are becoming an important tool for tax fraud detection around the world. Unsupervised learning approach is the dominant framework due to the lack of label and ground truth in corresponding data sets although these methods suffer from low interpretability.
arxiv
, 2018 We use a tax-benefit microsimulation model to investigate the size and distributional effects of tax allowances and tax credits in six European countries.
S. Avram
semanticscholar +1 more source
Do Selected Tax Advantages Affect Tax Revenue from the Personal Income Tax?
, 2019 The personal income tax, which has a significant influence on total tax revenue, has been part of the Czech tax system since 1993. The main objective of this paper is to evaluate the dependence of tax revenue on the personal income tax based upon a ...
M. Krajňák
semanticscholar +1 more source
Dual income tax: A reform option for personal income tax in Turkey [PDF]
Business and Economic Horizons, 2010 While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey has not implemented a pure DIT model but abolished the old return system and applied a final withholding tax on capital and interest incomes in 2006.
openaire +3 more sources
Juvenile Idiopathic Arthritis, Earnings, and Work Loss: A Nationwide Matched Cohort Study
Arthritis Care &Research, EarlyView.Objective This study compares trajectories of earnings and work loss in individuals with juvenile idiopathic arthritis (JIA) versus matched comparators from the general population. Methods Patients with JIA (n = 4,737) were identified in the Swedish National Patient Register (2001–2017) and individually matched to up to five general population ...
Heather Miller +4 more
wiley +1 more source
Personal Income Tax Policy Analysis: Albania vs. United States
International Journal of Economics and Financial Issues, 2012 Personal income tax has become an important part of the Albania’s revenue system. Revenue from personal income tax was more than 27.9 billion ALL for the year of 2011 which makes up a 3% increase when compared to the previous year.
Agim Binaj, Ilir Binaj, Irini Limaj
doaj +4 more sources
Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
doaj +1 more source
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
doaj +1 more source
Welfare Effects of Labor Income Tax Changes on Married Couples: A Sufficient Statistics Approach [PDF]
arXiv, 2021 This paper develops a framework for assessing the welfare effects of labor income tax changes on married couples. I build a static model of couples' labor supply that features both intensive and extensive margins and derive a tractable expression that delivers a transparent understanding of how labor supply responses, policy parameters, and income ...
arxiv
Applied Economic Perspectives and Policy, EarlyView.Abstract We present an adjusted bid price mechanism that incorporates economic multiplier effects in public food procurement decision making. Under Input–Output model assumptions, the algorithm estimates enhanced tax revenues to state governments through multiplier effects associated with in‐state supplier purchasing.
Todd M. Schmit, Xiaoyan Liu
wiley +1 more source