Results 101 to 110 of about 154,624 (307)
NONLINEAR PROGRESSIVE INCOME TAXATION AND INEQUALITIES IN INCOME AND WEALTH BETWEEN HETEROGENEOUS HOUSEHOLDS [PDF]
This paper constructs a dynamic economic growth model in an integrated Walrasian and neoclassical equilibrium theory. This study is concerned with dynamic interactions between progressive nonlinear taxation and wealth and income distributions between ...
Wei-Bin ZHANG
doaj
An equilibrium-conserving taxation scheme for income from capital
Under conditions of market equilibrium, the distribution of capital income follows a Pareto power law, with an exponent that characterizes the given equilibrium.
Tempere, Jacques
core +1 more source
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
Des inégalités économiques à la justice sociale : l’influence de John Rawls sur Thomas Piketty
This article studies Thomas Piketty’s relationship with the American philosopher John Rawls and his theory of justice as fairness, in order to gain a better understanding of the characteristics of the French economist’s conception of social justice and ...
Benoît Walraevens
doaj +1 more source
Progressive Taxation and Corporate Liquidation: Analysis and Policy Implications [PDF]
This paper contributes to the debate on alternative corporate tax schemes, employing a rigorous real option methodology which has never been used to study both liquidation policy and taxation.
Elettra Agliardi, Rossella Agliardi
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Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
The Uneasy Case for the Flat Tax [PDF]
There is a secret paradox at the heart of social contract theories. Such theories assume that, because personal security and private property are at risk in a state of nature, subjects will agree to grant Leviathan a monopoly of violence.
Eric Rasmusen, Francis Buckley
core
ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley +1 more source
The evolutionary aspect of tax systems and tax accounting
The article examines the development of tax systems and tax accounting, starting from their origins in the period of formation of the first states and up to the current stage of digitalisation and internationalisation of tax policy.
D.O. Grytsyshen +3 more
doaj +1 more source
PERSONAL AND HOUSEHOLD INCOME TAXATION IN A PROGRESSIVE TAX SYSTEM: EVIDENCE FROM ITALY [PDF]
I compare personal and household income taxation and study the effects of tax progression under the two systems. Potential reforms of the Italian tax system are simulated, endogenizing labor supply reactions.
Valentino Larcinese
core

