State Income Tax Amnesties: Causes [PDF]
The 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 ...
J. A. Dubin, M. J. Graetz, L. L. Wilde
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Justice And Tax Benefits of Msmes In Government Regulation No. 23 of 2018
Yurisdiksi: Jurnal Wacana Hukum dan Sains, 2023 Tax collection is a function that the state must carry out for the welfare of the people. Every tax levy must be based on law. Thus the tax must have a clear legal basis and its implementation should not be carried out without a legal basis.To achieve ...
Reinhard Yeremia +2 more
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Effects of refundable state earned income tax credits on access to medical and dental services of low-income mothers. [PDF]
SSM Popul HealthQian H, Wehby GL.
europepmc +2 more sources
Duties and powers of tax administration personnel as members of judicial control in the income tax legislation in force in Iraq [PDF]
الرافدین للحقوق, 2009 The taxpayers sometimes hide from the tax administration a lot of information that reveals their real income and commit a lot of tax offences in order to get rid of the tax burden.
Rafal Hasan Hamid
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THE WAYS OF İMPROVEMENT THE MECHANİSM OF COMPANİES’ İNCOME TAX İN UKRAİNE
Фінансово-кредитна діяльність: проблеми теорії та практики, 2015 this article describes the main disadvantages and ways of improvement of corporate income taxation mechanism inUkraine. There is examined influence of income tax rate and exemptions on revenues to the state budget.
O. O. Lyehostayeva +2 more
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Delegating Up: State Conformity with the Federal Tax Base [PDF]
, 2013 Congress uses the income tax to achieve policy goals. States import federal tax policies into their own tax systems when they incorporate by reference the federal income tax base as the starting point for assessment of state income taxes. But federal tax
Mason, Ruth
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Tax Policy and Income Inequality in the Visegrad Countries
Naše Gospodarstvo, 2015 The financialisation of economies is believed to be the primary cause of the increase in income inequality in the world, occurring on a scale unseen for more than 30 years.
Moździerz Anna
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INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION
Фінансово-кредитні системи: перспективи розвитку., 2023 The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy.
Olesia Totska, Iryna Dmytruk
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The tax system in Russia as a differentiation factor of the living standard of the population
Вестник Северо-Кавказского федерального университета, 2023 The purpose of the study is to analyze the impact of the taxation structure in Russia on the differentiation of the living standard of the population. The relevance of this problem lies in the fact that the future development of the country depends on ...
I. V. Snimshchikova, K. E. Shamray
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The Case against a Tennessee Income Tax [PDF]
, 1999 On November 2 the Tennessee legislature will convene a special session to debate reform of the state tax system. The center of the controversy is whether Tennessee should adopt a personal income tax, as proposed by Gov.
Richard K. Vedder, Stephen Moore
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