Results 11 to 20 of about 840,543 (302)
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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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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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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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
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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 and merging-proof taxation [PDF]
International Journal of Game Theory, 2010 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Biung-Ghi Ju, Juan D. Moreno-Ternero
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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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Income taxation, uncertainty and stability [PDF]
, 1997 This paper develops a political model to analyze the stability of income tax schedules. It is assumed that agents perceive any proposed alternative tax policy as more uncertain than the status quo. A tax policy is stable if it is a Condorcet winner.
Marhuenda, Francisco +6 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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