Results 21 to 30 of about 840,543 (302)
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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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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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
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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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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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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 can
Simon Berset, Mark Schelker
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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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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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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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A paycheck half-empty or half-full? Framing, fairness and progressive taxation [PDF]
, 2009 Taxation policy is driven by many factors, including public opinion, but little research has examined the strength and stability of the public’s taxation preferences. This paper demonstrates one way in which preferences for progressiveness depend on the
Reimers, S., Stian Reimers
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