Results 81 to 90 of about 868,433 (373)
Information of income position and its impact on perceived tax burden and preference for redistribution: An Internet Survey Experiment [PDF]
arXiv, 2021 A customized internet survey experiment is conducted in Japan to examine how individuals' relative income position influences preferences for income redistribution and individual perceptions regarding income tax burden. I first asked respondents about their perceived income position in their country and their preferences for redistribution and ...
arxiv
Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law [PDF]
Advances in Social Science, Education and Humanities Research, 2015 With the continuous improvement of China's economic level and the increase of national investment in education recently, the personal income of college teachers increases rapidly. Under this background, State Administration of Taxation proposes that the college teachers should be listed in the high income industry and be taken as the key object of ...
openaire +2 more sources
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
VAT tax gap prediction: a 2-steps Gradient Boosting approach [PDF]
Stat Methods Appl, pub. 06/06/2022, 2019 Tax evasion is the illegal evasion of taxes by individuals, corporations, and trusts. The revenue loss from tax avoidance can undermine the effectiveness and equity of the government policies. A standard measure of tax evasion is the tax gap, that can be estimated as the difference between the total amounts of tax theoretically collectable and the ...
arxiv +1 more source
Do Taxes Increase Economic Inequality? A Comparative Study Based on the State Personal Income Tax
, 2017 I present new quasi-experimental evidence on the relationship between tax policies and the distribution of income. I focus on the twentieth century United States, and on the personal income tax, since its inception. I study three major policy events that,
U. Troiano
semanticscholar +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
core +3 more sources
Personal Income Tax Law Changes and the Impact on Family Budget in Albania
Review of European and Comparative Law, 2022 Personal income tax is a tax on wages or salaries and other income a person earns during a calendar year. It is calculated on the income of all resident individuals and each government imposes personal income tax on earnings according to its fiscal ...
Imelda Sejdini
doaj +1 more source
Tax Knowledge Graph for a Smarter and More Personalized TurboTax [PDF]
arXiv, 2020 Most knowledge graph use cases are data-centric, focusing on representing data entities and their semantic relationships. There are no published success stories to represent large-scale complicated business logic with knowledge graph technologies. In this paper, we will share our innovative and practical approach to representing complicated U.S.
arxiv
Minimum Wages and Optimal Redistribution [PDF]
arXiv, 2022 This paper analyzes whether a minimum wage should be used for redistribution on top of taxes and transfers. I characterize optimal redistribution for a government with three policy instruments -- labor income taxes and transfers, corporate income taxes, and a minimum wage -- using an empirically grounded model of the labor market with positive firm ...
arxiv