Results 171 to 180 of about 42,119 (218)

FRINGE BENEFITS: TO TAX OR NOT TO TAX?

National Tax Journal, 1985
Fringe benefits constitute a sizable proportion of total pay. Simulations show effects (1) of tax policy on the level of employer contributions to fringe benefit programs—both in the aggregate and ...
KILLARD W. ADAMACHE, FRANK A. SLOAN
openaire   +1 more source

Tax Benefits and Benefit Taxes

2012
exaly   +2 more sources

Taxes Today, Benefits Tomorrow

SSRN Electronic Journal, 2023
This paper tests whether partially unemployed workers value future preserved benefits when they bunch at the kink of the unemployment insurance benefit-withdrawal schedule. I extend the bunching formula of Saez (2010) to a dynamic setting that accounts for the value of future benefits tied to taxation.
openaire   +3 more sources

Distributive effects of benefits and taxes

Social Work Research, 1994
In light of the growing federal deficit, pressure is mounting to cut federal spending. If the budget for social security programs is cut, who will suffer? This article presents the results of a study that investigated the degree to which taxes and public income transfers change the level of income, the degree of inequality in income distribution, and ...
M N, Ozawa, Y T, Wang
openaire   +2 more sources

The tax benefit of income smoothing

Journal of Banking & Finance, 2011
A worker can contribute pre-tax dollars to a private pension plan. Under a progressive tax, this feature reduces income taxes. Ippolito (1986) argues that an individual in 1979 can reduce lifetime taxes by 20%. We re-examine his analysis using the complete time-series of US income tax history and find that the tax benefit of income smoothing is much ...
Rydqvist, Kristian, Schwartz, Steven, Spizman, Joshua   +2 more
openaire   +2 more sources

TAX COMPETITION, BENEFIT TAXES, AND FISCAL FEDERALISM

National Tax Journal, 1998
* Abstract - As the world becomes more globalized and resources become more internationally mobile, the issue of tax competition is moving to the forefront of debates surrounding national tax systems. Those who have studied taxation in a federal system of govern- ment will recognize that this debate is not new. This paper presents the conceptual issues
openaire   +2 more sources

Is the Property Tax a Benefit Tax? The Case of Rental Housing

National Tax Journal, 1994
Is the property tax a benefit tax? This paper tests the benefit-tax hy- pothesis for rental housing. In the case most favorable to this hypothesis, namely with mobile tenants, relatively high prop- erty taxes cannot be directly reflected in rents but can be indirectly reflected to the extent that they lead to relatively high-quality public services ...
Carroll, Robert, Yinger, John
openaire   +2 more sources

Invalidity benefit tax threat

Nursing Standard, 1992
Government plans to tax the sick could result in a 'significant' drop in income for thousands of people relying on benefits, it emerged last week.
openaire   +2 more sources

Tax benefits of leasing

Economics Letters, 2013
Financial economists view the tax benefits of leasing as transaction-specific functions of the tax effects of rents, depreciation, and interest attributed to lessors and lessees facing different tax rates. We offer two conceptual ways to characterize those tax benefits.
Timothy J. Bell, Jacob Thomas
openaire   +1 more source

Analysis of Tax Benefits on Profit Tax

International Journal Of Management And Economics Fundamental
This article analyzes the scientific interpretation of the issues of stimulating income tax payers through tax credits, the legal basis for providing tax credits, as well as tax benefits provided for income tax.
Yangieva Nargiza Saidqulovna, Aripova Azizа Alisherovna   +1 more
openaire   +1 more source