Results 211 to 220 of about 15,042 (261)

Tax Reform, Distributional Equity and Tax Effectiveness [PDF]

Economic Analysis and Policy, 1985
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Morality, tax evasion, and equity

Mathematical Social Sciences, 2016
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Tax-Efficient Management of Equity and Equity Equivalents

CFA Institute Conference Proceedings Quarterly, 2006
Equity positions can be bought and sold in five different ways, and each has a different tax result based on the form-driven nature of U.S. tax law. In addition, other transactions are economically equivalent to the five basic ways, and these economic equivalents, in turn, have different tax results.
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Tax Administration and Tax Equity

2001
AbstractAttempts an in‐depth analysis on major issues of tax administration and practices in view of tax equity. Stress is made to the importance of using the withholding collection.
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Flat Tax, Equity and Politics

SSRN Electronic Journal, 2000
We study a simple flat tax proposal that combines the federal income tax and the payroll tax. This tax reform may have a higher probability of political acceptance by treating the large middle income classes more favorably than other flat tax reform proposals. Our analysis compares the distribution of marginal and average tax rates across income groups
Philip T. Ganderton, David Hineline
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Equity Implications of Parking Taxes

Transportation Research Record: Journal of the Transportation Research Board, 2012
Although considerable research has been conducted into the economic benefits of various congestion pricing measures including parking taxes, the equity implications of such initiatives have received less attention. As the policy debate shifts from the theoretical benefits of congestion pricing to the acceptability issues associated with implementing ...
Paul Hamer, Graham Currie, William Young
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Horizontal Equity and Implicit Taxes.

Journal of the American Taxation Association, 1995
Abstract Previous horizontal equity studies have measured the variation in explicit taxes only. This research note uses data from an experimental markets study to show that, when both implicit and explicit taxes are considered, apparent horizontal inequities disappear, and all that remains is variation due to market imperfections.
Kenneth E. Anderson, Thomas J. Hill Jr, Daniel P. Murphy   +2 more
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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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TAXES, GROWTH, EQUITY, AND WELFARE

Social Philosophy and Policy, 2006
The scholarly literature suggests high or increased tax burdens tend to reduce economic growth, lowering incomes. Some argue, however, that low taxes and high economic growth can have adverse income distribution consequences or can lead to utility-reducing under-consumption of needed public goods. Evidence is presented questioning those assertions.
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Traditional Criteria of Tax Equity

2002
Abstract Traditional analyses of tax justice demand that the distribution of tax burdens satisfy criteria of vertical and horizontal equity–like cases should be treated alike and relevantly different cases should be treated differently. Various criteria for relevant differences have been proposed, drawing on ideas such as ability to pay ...
Liam Murphy, Thomas Nagel
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