Results 11 to 20 of about 154,624 (307)
Decentralization and Progressive Taxation [PDF]
Public Finance Review, 2021 The traditional literature on fiscal federalism prescribes centralization of redistributive tasks to avoid welfare- or tax-induced migration. More recent work shows that even if the redistributive part of taxation, namely progressivity, is set by an upper-layer government and lower-layer governments only compete via a tax multiplier, income sorting ...
Simon Berset, Mark Schelker
openaire +2 more sources
Can progressive taxation contribute to human development?
Revista de Studii Financiare, 2022 This paper aims to understand and quantify the impact of taxation on the Human Development Index. The countries considered for this research are members of the European Union and the period overviewed is 2011-2019.
Marcus-Radu Man, Sorana Vătavu
doaj +1 more source
Dual income tax: An option for the reform of personal income tax in Serbia? [PDF]
Ekonomski Anali, 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.
Ranđelović Saša
doaj +1 more source
An Old song in a New Way: About the Progression in the Personal Income Tax
Финансы: теория и практика, 2023 The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the ...
M. M. Yumaev
doaj +1 more source
Ekonomika, 2014 The tax systems of the European Union countries differ in many features. However, for taxing personal income, many EU countries use the method of progressive taxation. Progressive taxation is aimed to shift the tax burden from those with a relatively low
Egidijus Bikas +3 more
doaj +1 more source
Progressive taxation in underdeveloped countries
PSL Quarterly Review, 2014 The arguments for progressive taxation in the nineteenth century were strongly countered by reference to their harmful effects on the incentives to produce, save and invest.
C. COSCIANI
doaj +1 more source
Popular support for progressive taxation [PDF]
Economics Letters, 1995 The popular support obtained by two parties who propose two qualitatively different tax schernes is analyzed. We show that if the median voter is below the mean, then any progressive proposal always wins over a regressive one, provided it leaves the poorest agent at least as well off as the latter does.
Francisco Marhuenda +1 more
openaire +5 more sources
THE EVOLUTION OF FISCAL PRESSURE IN DEVELOPED E.U. COUNTRIES AND ITS DETERMINANTS [PDF]
Annals of the University of Oradea: Economic Science, 2021 Since 1970, the intensity of implementing budgetary policies in the two categories of states, developed states, and emerging states, has been observed in Europe.
Raluca Andreea GHETU +2 more
doaj
A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM
Copernican Journal of Finance & Accounting, 2023 The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour.
Urszula Król
doaj +1 more source
PROGRESSIVE PERSONAL INCOME TAX: ADVANTAGES AND DISADVANTAGES
Финансы: теория и практика, 2017 Article Retracted.The paper studies the introduction of progressive personal income tax rates in Russia. The objective set in the scope of the research is to determine the most significant socio-economic implications of the introduction.
N. L. Kaznacheeva, D. E. Lapov
doaj +1 more source