Results 31 to 40 of about 155,150 (350)
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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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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Rawls et l’impôt progressif : deux arguments
ŒconomiaContemporary political philosophers who draw on the work of John Rawls largely subscribe to the idea that progressive taxation is an essential tool for achieving social justice.
Patrick Turmel
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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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On the Equitability of Progressive Taxation [PDF]
Journal of Economic Theory, 1997 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Mitra, T., Ok, E.A.
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Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
wiley +1 more source
Individual income tax: New opportunities for management [PDF]
Управленец, 2019 The paper discusses the issues of individual income tax due to the effective implementation of its fiscal and social functions. An urgent need for resolving problems of the budget and tax systems in many countries and stimulating economic growth in the ...
Viktor P. Ivanitsky +2 more
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Optimal Progressivity with Age-Dependent Taxation [PDF]
Journal of Public Economics, 2017 Abstract This paper studies optimal taxation of earnings when the degree of tax progressivity is allowed to vary with age. The setting is an overlapping-generations model that incorporates irreversible skill investment, flexible labor supply, ex ante heterogeneity in the disutility of work and the cost of skill acquisition, partially insurable wage ...
Jonathan Heathcote +2 more
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Optimal Grazing Exclusion Duration to Enhance Soil Carbon Sequestration in Degraded Grasslands
Advanced Science, EarlyView.Across China, grazing exclusion reaches the national mean soil organic carbon recovery benchmark sooner in high‐MAP regions (> 500 mm), but recovery is much slower where MAP < 300 mm. Scaling this strategy to 70% of China's degraded grasslands would sequester about 1.52 Pg of soil carbon over 10 years—roughly 17% of annual global fossil‐fuel emissions.
Bin Zhang +9 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The present study uses an agroeconomic supply model to assess the impacts of 2023–2027 CAP on Italian specialized dairy cattle farms. The model considers the voluntary choice of Eco‐Scheme 1, specifically addressed to livestock farms, through the implementation of binary variables.
Davide Dell'Unto, Raffaele Cortignani
wiley +1 more source