Results 71 to 80 of about 4,692,143 (210)

Optimal progressivity of personal income tax: a general equilibrium evaluation for Spain. [PDF]

SERIEs (Berl), 2020
Serrano-Puente D.
europepmc   +1 more source

Modelling Personal Income Taxation in Spain:Revenue Elasticities and Regional Comparisons [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.
José Félix Sanz?Sanz, John Creedy
core  

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
core  

Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries [PDF]

In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005.
Buttrick, Steve, Sabirianova Peter, Klara, Duncan, Denvil   +2 more
core  

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
core  

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
core   +1 more source

Income Tax Incentives to Promote Saving [PDF]

We examine six alternative plans which might be discussed in an effort to increase consumer savings through the personal income tax system in the United States.
Charles Becker, Don Fullerton
core  

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

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