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Morality, tax evasion, and equity
Mathematical Social Sciences, 2016zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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THE IMPACT OF TAX EQUITY ON INCOME TAX COLLECTION [PDF]
Romanian Economic and Business Review, 2010 Generally, during financial crisis benefits liable to taxation represented by revenues which have been generated, consumed or saved that create fiscal prelevation are variably reduced. An element that can have an influence is tax payers’ conformation degree, which is lower in these times and the natural trend of tax evasion is higher for objective ...
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Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum
ACTA UNIVERSITATIS DANUBIUS. OECONOMICA, 2011Objectives. Starting from the idea that tax equity requirements, administration costs and the tendency towards tax evasion determine the design of tax systems, it is important to identify a satisfactory efficiency/equity deal in order to build a tax system as close to optimum requirements as possible.
Stela Aurelia Toader +3 more
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Stock Prices, Death Tax Revenues, and Tax Equity
The Journal of Finance, 1950openaire +1 more source
Period Equity and Tax Averaging Schemes
1995The tax differential caused by variability of taxable income across tax thresholds is estimated for broadacre family farmers using individual taxable income data. Estimates of the tax differential without income averaging are compared with the tax differential under a number of alternative averaging schemes, including the current averaging scheme ...
Moon, Lynelle +3 more
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