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Tax reforms - taxes without tax laws [PDF]
SSRN Electronic Journal, 2009 This paper suggests a new tax system without tax laws, tax collection departments and tax enforcement agencies.This new tax system will be without present system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax ...
Varma, Vijaya Krushna Varma
core +5 more sources
Tax Administration and Tax Systems [PDF]
SSRN Electronic Journal, 2015 This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them.
Joel Slemrod, Joel Slemrod
openaire +4 more sources
The Review of Economic Studies, 2016 Affluent households can respond to taxation with means that are not economically viable for the rest of the population, such as sophisticated tax plans and international tax arbitrage. This article studies an economy in which an inequality-averse social planner faces agents who have access to a tax-avoidance technology with subadditive costs, and who ...
Landier, Augustin, Plantin, Guillaume
openaire +11 more sources
Transformation of Management by Financial Public Corporations in the Context of Post-War Reconstruction of Ukraine’s Economy [PDF]
Problemi Ekonomiki, 2023 The aim of the article is to deepen and further develop the scientific foundations of transformation of management by financial public corporations in the context of post-war reconstruction of the economy of Ukraine in order to improve the efficiency of ...
Koliada Tetiana A. +2 more
doaj +1 more source
Maybe Just a Little Bit Special, After All? [PDF]
, 2014 The attitude—common among tax professionals—that tax is special (mostly because of its supposedly unique complexity), and that special legal rules should apply in the tax context, has been described and excoriated by scholars as tax exceptionalism or ...
Ivarsson, Ylva, Sundell, Gustav
core +4 more sources
Tax Rates and Tax Revenues in the Context of Tax Competitiveness [PDF]
Journal of Risk and Financial Management, 2021 The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and other indicators.
Martina Helcmanovská +1 more
openaire +3 more sources
Taxes on Tax-Exempt Bonds [PDF]
The Journal of Finance, 2007 ABSTRACTImplicit tax rates priced in the cross section of municipal bonds are approximately two to three times as high as statutory income tax rates, with implicit tax rates close to 100% using retail trades and above 70% for interdealer trades. These implied tax rates can be identified because a portion of secondary market municipal bond trades ...
Andrew Ang, Vineer Bhansali, Yuhang Xing
openaire +3 more sources
Tax evasion and tax avoidance [PDF]
Journal of Public Economics, 2022 Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcement effort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at the time
Alstadsæter, A +3 more
openaire +3 more sources
Preventing Tax Evasion: The Moral Strength of Taxpayers and The Power of Tax Authorities
Jurnal Akuntansi dan Keuangan, 2023 This study aims to determine the effect of coercive power and the legitimacy of the tax authority on the morale of taxpayers to prevent tax evasion. This study conducts a moderation test to determine the role of tax morale.
Retnaningtyas Widuri +3 more
doaj +1 more source
On Classification with Bags, Groups and Sets [PDF]
, 2014 Many classification problems can be difficult to formulate directly in terms of the traditional supervised setting, where both training and test samples are individual feature vectors.
Cheplygina, Veronika +2 more
core +1 more source