Results 71 to 80 of about 4,838,554 (209)

Tax Reform in Slovakia [PDF]

The paper evaluates recent tax legislation in Slovakia, effected January 2004, according to principles of optimal taxation and optimal tax systems. The author evaluates Slovak tax reform with particular regard to personal income tax and commodity taxes ...
Radovan Chalupka
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Income Tax and Top Incomes over the Twentieth Century [PDF]

The first section of the paper gives a stylised account of the development of the UK income tax structure over the past 200 years, and refers to recent changes in other OECD countries. The second section turns to the distribution of income and summarises
A. B. Atkinson
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Sri Lanka’s new personal income tax structure reduces tax burden across income groups

This infographic was posted on the Public Finance Platform in English and can be access from the link below.In his recent address to Parliament, the President announced proposed reforms to Sri Lanka’s Personal Income Tax (PIT) system.
Econ Team
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Clustering OECD Countries According to Tax Indicators

International Journal of Public Finance
This study aims to cluster a particular group of countries (OECD countries) according to tax indicators and to determine essential variables in clustering. The recent data on taxation percentages 2021 in OECD countries were obtained from the OECD website.
Selim Tüzüntürk
doaj   +1 more source

The Role of Personal Income Tax to Mitigate Widening Income Inequality: the Case of Japan

, 2007
The Japanese personal income tax system has been designed to mitigate the tax burden by granting generous deductions and by employing a steep marginal tax curve.
Tajika, Ejii, Yashio, Hiroyuki
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Lost personal income tax revenue

Newsletter : an occasional publication of the Institute of Public Finance, 2006
Because of reductions of the tax base in the form of deductions and reduction of the tax due the central government budget, out of every 100 kuna that might have been collected as personal income tax, voluntarily relinquished almost 10 kuna in 2001, and 13.5 kuna in 2004 1.
openaire   +3 more sources

Documentation for a Comprehensive Historical U.S. Federal and State Income Tax Calculator Program [PDF]

This paper provides documentation for a tax calculator program that models federal and state personal income taxes at a high level of detail for a large number of years.
Jon Bakija
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The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada [PDF]

Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the marginal tax rates for many individuals. Using methods similar to those applied by Auten and Carroll (1999) in the study of the effects of the 1986 U.S.
Michael R. Veall, Mary-Anne Sillamaa
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Regression Analysis Models for Dividend Income Taxation and Tax Base Erosion Risks Assessment in Russian Regions

Финансы: теория и практика
This article analyzes dividend income taxation across Russian federal subjects using statistical data from the Federal Tax Service of Russia and Rosstat for 2012–2023.
O. I. Borisov
doaj   +1 more source

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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