Results 21 to 30 of about 154,624 (307)
Moneta e Credito, 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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Taxation of Retained Profits of Enterprises and Income from Capital Assets
Wirtschaftsdienst, 2022 The reduced taxation of retained profits under German income tax law is only rarely used. It is in fact extremely complicated and, taking into account the tax on its later withdrawal, even leads to a higher burden than normal taxation. To reform this tax
Manfred Rose
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Personal income tax: Reforms in Russia and their impact on the income inequality [PDF]
Journal of New Economy, 2021 The article explores the problem of income inequality of the population in the con‑ text of the income taxation. Methodologically, the study relies on the theoretical proposi‑ tions of monetary inequality and individual income taxation.
Elena S. Vylkova
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Harmonization of income taxation of individuals in the Eurasian economic union countries
Вестник университета, 2019 The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed.
Yu. D. Shmelev
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Economic inequality in Russia: problems and ways of their solution
Вестник университета, 2020 Long-term trends of inequality in leading countries of the world have been analysed. Country features of economic inequality development related to the socio-economic structure of the country and social mentality, which have a significant impact on the ...
M. L. Dorofeev
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Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Swiss Journal of Economics and Statistics, 2022 This paper develops a model of Tiebout sorting with decentrally determined progressive income taxation and a built-in fiscal equalization scheme that redistributes money from richer to poorer regions.
Florian Kuhlmey
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Taxation of personal income in the context of issues of social fairness
Правоприменение, 2021 The subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that ...
N. M. Artemov, K. A. Ponomareva
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A proposal for a simple average-based progressive taxation system
Public Sector Economics, 2019 This paper is a first theoretical presentation of a simple progressive taxation system. The system is based on two adaptations of one easily calculable formula that is based on the societal average income of the previous year.
Dirk-Hinnerk Fischer, Simona Ferraro
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Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
Вестник Российского экономического университета имени Г. В. Плеханова, 2021 The present research deals with debatable aspects connected with introduction of progressive taxation of individual incomes in this country. In spite of the fact that in 2021 an attempt was made to introduce the progressive scale on income tax, different
A. P. Garnov, M. M. Levkevich
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Accredited investor: legal status and problems of taxation
Правоприменение, 2021 The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as ...
I. V. Glazunova, К. I. Chernikova
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