Results 261 to 270 of about 601,582 (316)

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
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Conditional Withholding Tax: A Tax on Tax Planning

Bulletin for International Taxation, 2017
This article discusses the merits of a conditional withholding tax on intra-group payments of interest and royalties. The authors argue that a conditional withholding tax would help to counter base erosion and profit shifting and would establish an international minimum norm for corporate income tax rates.
Vleggeert, J., Vording, H.
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Tax Structure and Tax Compliance

The Review of Economics and Statistics, 1990
A model of individual tax compliance behavior, including evasion and avoidance, is developed and estimated. The model recognizes the importance of marginal income tax rates, payroll tax contributions and benefits, and the probabil- ity of detection and the penalty on unpaid taxes. Share equations for avoidance, evasion and reported income are estimated
Alm, James, Bahl, Roy W., Murray, Matthew N.   +2 more
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Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?

FinanzArchiv, 2020
We focus on amoral taxpayers who are aware of having a biased perception of the audit probability but are unable to correct such bias without the help of a tax preparer. The tax preparation market is characterized by imperfect competition. Profit maximization implies that the suggested correction of the evasion amount is partial and the report is not ...
Marchese C., Venturini A.
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The Proposed Bank Tax: To Tax or Not To Tax?

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2012
This article considers the bank tax proposed by the Dutch government in late 2011. This bank tax is considered along with two anticipated measures, namely amendments to the regulatory capital requirements for Dutch banks, which are expected to be introduced via an EU Regulation and an EU Directive, and amendments to the Dutch deposit guarantee scheme.
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Taxing Hard-to-Tax Markets [PDF]

, 2013
Tax enforcement costs constrain the government?s ability to observe economic transactions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better off than in taxed markets. This paper studies a novel approach to combat evasion in HTT markets: consumer auditing, which rewards consumers for requesting
Arbex, Marcelo, Mattos, Enlinson, Ogura, Laudo M.   +2 more
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Taxes and the tax system

2021
The manual corresponds to the educational standard of the discipline "Taxes and the tax system" of the training direction 38.03.02 "Management". The manual includes the main theoretical provisions of the modern tax legislation of Russia and control questions for self-assessment of knowledge by students.
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Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance

2019
The motivation to comply or not to comply is considerably influenced by beliefs, attitudes, and social representations of taxpayers. These subjective conceptualizations and evaluations are often not objective or true, but they determine how citizens construct their subjective reality.
Kogler, Christoph, Kirchler, Erich
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Tax rules

Social Choice and Welfare, 2012
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Gersbach, Hans, Hahn, Volker, Imhof, Stephan   +2 more
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