Results 91 to 100 of about 493,244 (213)
WAGES TAXATION – A CONTEMPORARY ECONOMIC PROBLEM [PDF]
There is variability in equity within and between the states. Policy makers must be cognizant of fiscal disparities within states and between states and take the appropriate action to ensure that each taxpayer is equal with the other one.
Liliana Bunescu
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Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity [PDF]
In recent years, some European countries have relied on elements of an allow-ance for corporate equity (ACE) in the design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates.
Lammersen, Lothar
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How unobservable bond positions in retirement accounts affect asset allocation [PDF]
, 2007 Many tax-codes around the world allow for special taxable treatment of savings in retirement accounts. In particular, profits in retirement accounts are usually tax exempt which allow investors to increase an asset’s return by holding it in such a ...
Marekwica, Marcel, Maurer, Raimond
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Assessing the Distributional Effects of Housing Taxation in Italy: From the Actual Tax Code to Imputed Rent [PDF]
The presence of extensive housing subsidies characterises the current tax systems as inefficient. In this paper, we study whether inefficiency is the price to be paid to improve equity, by assessing the actual distributive impact of housing taxation on ...
Gilberto Turati +2 more
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An Index of Inequality: With Applications to Horizontal Equity and Social Mobility [PDF]
An index of Inequality is constructed which decomposes into two components, corresponding to vertical and "horizontal" equity respectively. Horizontal equity Is defined in terms of changes in the ordering of a distribution.
Mervyn A. King
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Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
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GENDER PERSPECTIVE ON TAX POLICY
Iustinianus Primus Law ReviewFrom ancient times until today, the main function of all tax systems remains unchanged. Their key purpose is to generate revenues, while equity, fairness and non-discrimination are established as fundamental principles of taxation.
Elena Neshovska Kjoseva
doaj
How did the 2003 dividend tax cut affect stock prices? [PDF]
We test the hypothesis that the 2003 dividend tax cut boosted U.S. stock prices and thus lowered the cost of equity. Using an event- study methodology, we attempt to identify an aggregate stock market effect by comparing the behavior of U.S. common stock
Eugene Amromin +2 more
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Economic and econometric methods to measure the illicit tobacco trade: A scoping review. [PDF]
PLOS Glob Public HealthPhyo PP +4 more
europepmc +1 more source