Results 71 to 80 of about 198,865 (341)
Personal Income Tax Progressivity: Trends and Implications
Social Science Research Network, 2018 This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions.
Claudia Gerber +3 more
semanticscholar +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Collection of Personal Income Tax. Period 2012-2017 [PDF]
Población y Desarrollo, 2018 The present work was carried out with the objective of knowing the behavior of the personal income tax - IRP in its levels of collection since 2012 until 2017. The qualitative research initially included the documentary modality referring to the revision
Celina González de Alvarez
doaj +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
Benchmark and Tax Expenditures on Personal Income Tax in Ukraine
ECONOMICS, 2023 The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of
Sokolovska Alla +2 more
doaj +1 more source
PERSONAL INCOME TAX IN UKRAINE: DETERMINANTS` ANALYSIS
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 Further reforming of the Ukrainian tax system in order to improve the mechanism of personal income taxation (PIT) and filling local budgets points out the relevance of the research.
F. Zhuravka +4 more
doaj +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings +2 more
wiley +1 more source
The Bulgarian Flat Tax is No Longer What It Was
Finance, Accounting and Business Analysis, 2021 The idea of a flat tax dates to the middle of the last century. At the end of the 20thand the beginning of the 21stcentury it finds practical realization in many countries of Central and Eastern Europe (including Bulgaria). However, our tax is
Rumen Brussarski
doaj
Dual income tax: An option for the reform of personal income tax in Serbia?
Economic Annals, 2008 Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and ...
openaire +2 more sources