Results 261 to 270 of about 559,845 (299)

Agents in International Tax Treaties

2023
Abstract This chapter discusses agents in international tax treaties. One of the most common ways through which an enterprise may undertake business in another jurisdiction is through the provision of services by an agent. The chapter examines one particular issue in relation to agents in international tax treaties: the treatment of ...
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Agents that collude to evade taxes

Proceedings of the 6th international joint conference on Autonomous agents and multiagent systems, 2007
We explore the link between micro-level motivations leading to and being influenced by macro-level outcomes to study the complex issue of tax evasion. If it is obvious why there is a benefit for people who evade taxes, it is less obvious why people would pay any taxes at all, given the the small probability of being caught, and the small penalties ...
Luis Antunes, João Balsa, Helder Coelho
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Exploring Tax Compliance: An Agent-Based Simulation

ECMS 2012 Proceedings edited by: K. G. Troitzsch, M. Moehring, U. Lotzmann, 2012
This paper is just a concept presentation to be discussed at the ECMS12, based on preliminary work of a research project funded by the Spanish Institute for Fiscal Studies (Ministry of Economy). This project aims to build an agent-based model (ABM) for the simulation of tax compliance and tax evasion behaviour, and to calibrate it empirically in order ...
Francisco J. Miguel Quesada, Jose A. Noguera, Toni Llacer, Eduardo Tapia Tejada   +3 more
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Tax Evasion By Misinforming Withholding Agents

Public Finance Review, 1998
This article inquires into a wage earner's decision to evade taxes by splitting his or Abstract her work efforts between several jobs while misinforming his or her employers regarding employment elsewhere. Under exact or approximate withholding by progres sive marginal rates, this behavior, accompanied by the failure to file a tax return, results in ...
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Optimal social security tax with myopic agents

Economic Modelling, 2019
Abstract Myopic agents lack the foresight to save for their own old age. It is generally believed that correcting myopia is a rationale for a pay-as-you-go (PAYG) pension system. This view has been supported by existing literature showing that the optimal PAYG social security tax should increase when people are more myopic.
Hsun Chu, Chu-chuan Cheng
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Supporting Small Business and Tax Agents

SSRN Electronic Journal, 2007
I would like to talk to you about three things today. Firstly, ramping up our assistance to small business. Secondly, our other Compliance Program priorities for small business and tax agents, and finally a brief look at the tax industry and the future.
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An Agent–Based Model of Tax Compliance with Social Networks [PDF]

National Tax Journal, 2007
In this paper, we use a computational modeling ap- proach to examine the long-standing social issue of tax compliance. Specifi cally, we design an agent-based model—the Networked Agent-Based Compliance Model (NACSM)—where taxpayers not only exist within localized social networks, but also possess heterogeneous characteristics such as perceptions about ...
Korobow, Adam, Johnson, Chris, Axtell, Robert   +2 more
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Optimal taxes and pensions with myopic agents

Social Choice and Welfare, 2013
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Tax Timing and Liquidity Constraints: A Heterogeneous-Agent Model

Journal of Money, Credit and Banking, 1993
This paper considers the Ricardian equivalence hypothesis in a model in which some families face binding liquidity constraints and others do not. The source of heterogeneity that generates binding constraints in some families, but not in others, is shown to be the rate of intergenerational discount.
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Medical organizations as tax agent on personal income tax on copyright agreements

Buhuchet v zdravoohranenii (Accounting in Healthcare)
The article is devoted to the analysis of the obligations of a medical organization when concluding author’s order contracts. We considered situations when companies should conclude such agreements, analyze legislation, and identify cases when a medical firm becomes a tax agent for personal income tax in such operations.
O.V. Shinkareva, S.A. Kormacheva
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