Results 11 to 20 of about 585,838 (265)

Can state taxes redistribute income? [PDF]

open access: yesJournal of Public Economics, 1998
Abstract The evidence presented in this paper supports the basic theoretical presumption that state and local governments cannot redistribute income. Since individuals can avoid unfavorable taxes by migrating to jurisdictions that offer more favorable tax conditions, a relatively unfavorable tax will cause gross wages to adjust until the resulting ...
Martin Feldstein, Marian Vaillant
openaire   +4 more sources

Replacing fallow with field pea in wheat production systems across western Nebraska

open access: yesAgronomy Journal, Volume 114, Issue 6, Page 3329-3346, November/December 2022., 2022
Abstract Integration of field pea (Pisum sativum L.) (FP) into dryland cropping systems has increased due to ecological and economic benefits, paired with a growing market for pea‐derived products. Challenges exist in the High Plains that limit the integration of crop rotations to replace fallow periods with FP in wheat (Triticum aestivum L.)‐based ...
Samuel T. Koeshall   +4 more
wiley   +1 more source

State Income Tax Amnesties: Causes [PDF]

open access: yesThe Quarterly Journal of Economics, 1992
The purpose of this paper is to analyze empirically for the years 1980-88 the factors which led states with state income taxes to run tax amnesty programs. We find a principal factor to be the level of IRS auditing; in particular, we find that states have tended to "free-ride" on the IRS-if the IRS is active in a state, then that state is less likely ...
Dubin, Jeffrey A.   +2 more
openaire   +3 more sources

PENGARUH UNDANG-UNDANG NOMOR 7 TAHUN 1983 TENTANG PAJAK PENGHASILAN SEBAGAIMANA TELAH DIUBAH TERAKHIR DENGAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK (DJP) JAWA TIMUR I

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2020
Tax Laws changes made Direktorat Jenderal Pajak (DJP) in order to create Tax Laws that allows taxpayers to carry out their tax obligations and in accordance with the state of today's dynamic economy. One of the Tax Laws amended is Income Tax Law seen
FARISKA SEPTARINA RAJIANTO
doaj   +1 more source

THE ROLE OF THE CORPORATE INCOME TAX IN THE STATE BUDGET REVENUES OF UKRAINE [PDF]

open access: yesBaltic Journal of Economic Studies, 2017
The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency.
Olha Zamaslo
doaj   +1 more source

Kontruksi Hukum Pembebasan Pajak Penghasilan Terhadap Peralihan Hak Atas Tanah Dalam Pembagian Hak Bersama Waris

open access: yesJurnal Ilmu Kenotariatan, 2022
Tax as a source of state revenue play an important role in the life of the state, especially in development, so taxpayers in carrying out their obligations must be given definite legal guarantees by the state.
Misbah Imam Soleh Hadi   +1 more
doaj   +1 more source

Effect of tax dynamics on linearly growing processes under stochastic resetting: a possible economic model [PDF]

open access: yesEPL 137, 52001, (2022), 2022
We study a system of $N$ agents, whose wealth grows linearly, under the effect of stochastic resetting and interacting via a tax-like dynamics -- all agents donate a part of their wealth, which is, in turn, redistributed equally among all others. This mimics a socio-economic scenario where people have fixed incomes, suffer individual economic setbacks,
arxiv   +1 more source

State Transfers, Taxes and Income Inequality in Brazil [PDF]

open access: yesBrazilian Political Science Review, 2015
Using a factor decomposition of the Gini coefficient, we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State. The income flows from the State include public sector workers' earnings, Social Security pensions, unemployment benefits, and Social Assistance transfers. The income flows to the State comprise
Medeiros, Marcelo   +1 more
openaire   +6 more sources

Income Tax: Genesis of Definition and Object of Accounting

open access: yesNaukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2020
Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level.
G. BASHYROVA
doaj   +1 more source

Tax Burden in the Management of Fixed Assets of Transport Enterprises in Ukraine [PDF]

open access: yesBìznes Inform, 2020
The purpose of the article is to analyze the structure and dynamics of the tax burden in the management system of fixed assets in transport enterprises based on a study of macroeconomic indicators and information provided by the State Tax Service of ...
Tiurina Maryna M.
doaj   +1 more source

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