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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Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates [PDF]
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries.
Clemens Fuest, Alfons Weichenrieder
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Dual Income Taxes: A Nordic Tax System [PDF]
This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current ...
Peter Birch Sørensen
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Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax [PDF]
Extending the traditional treatment of the corporate tax to an economy with a progressive personal tax fundamentally changes the analysis. While the corporate tax system (CTS) does increase the total tax rate on corporate source income for some investors,
Joel Slemrod, Martin Feldstein
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The Impact of Personal Income Tax on Real Gross Domestic Product in the United States of America
Acta Universitatis Lodziensis. Folia OeconomicaThis article discusses income tax and its impact on economic systems, detailing the case of the United States of America and personal income tax. The purpose of the article is to examine the impact of personal income tax on real gross domestic product ...
Paweł Kalkowski
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Determinants of aggregate income-tax-evasion behaviour: the case of US
PSL Quarterly Review, 1998 The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation ...
R.J. CEBULA
doaj
Personal income tax reforms and tax progressivity in Slovenia, 1991-2012
Financial Theory and Practice, 2014 Using two different data sets, both derived from the personal income tax files, this paper analyses income inequality and the effects of the personal income tax on after-tax income of employees in Slovenia. It has been shown by using the Kakwani index of
Tine Stanovnik, Miroslav Verbič
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Income Tax Revenue Elasticities in Spain: Individual and Aggregate Measures [PDF]
This paper derives analytical expressions for the revenue elasticity of the Spanish personal income tax system, as applied to tax units and in aggregate.
Jose Felix Sanz-Sanz, Johny Creedy
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Alternatives to the Current Maximum Tax on Earned Income [PDF]
The Maximum Tax on Personal Service Income was intended to reduce the maximum marginal tax rate on earned income to 50 percent. In general it did not achieve this result, although it did lower marginal tax rates on both earned and unearned income.
Lawrence B. Lindsey
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Corporate Tax Policy, Entrepreneurship and Incorporation in the EU [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Ruud A. De Mooij, Gaëtan J.A. Nicodème
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