Results 11 to 20 of about 3,224 (166)
Tax reforms and income inequality in former Yugoslav countries: Escaping the avant-garde neoliberalism in the income tax policy [PDF]
Panoeconomicus, 2021 After the breakup of former Yugoslavia Croatia, Serbia and Slovenia followed different income tax reform trajectories that could explain currently different levels of income inequality in these countries.
Žarković-Rakić Jelena +1 more
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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
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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
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Progressive Taxation and Tax Morale [PDF]
SSRN Electronic Journal, 2010 Due to strong evidence indicating that tax morale affects actual tax-paying behavior, finding the determinants of tax morale could help both to understand and to fight tax evasion. In this paper we analyze the effect of progressive taxation on individual tax morale using a cross-country approach—a research question that has not been investigated in the
Philipp Doerrenberg, Andreas Peichl
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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
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Progressive Taxation in a Tournament Economy [PDF]
SSRN Electronic Journal, 2014 Abstract Not enough is known about the responsiveness of individuals, in particular those who work under different incentives, to changes in marginal tax rates. We ask whether changes in tax rates are less distortionary for workers engaged in a contest.
Carpenter, Jeffrey P. +2 more
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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
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Can Inheritance Taxation Promote Equality of Opportunities?
LSE Public Policy Review, 2022 After a period of relatively strong economic and social mobility during the post-WWII decades, labour income is now quickly losing its capacity to fuel mobility across the wealth distribution of Western economies, with inheritance becoming again the ...
Etienne Fize +2 more
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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
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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
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