Results 91 to 100 of about 204,521 (253)
Towards a Practical Cash-Flow Tax [PDF]
There is a wide consensus amongst economists that a cash-flow tax, in concept, is superior to an income tax. The most difficult problem is the transition, which can create either a huge fiscal cost, very large compliance costs or economic dislocation ...
Dieter Katz
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Tax Reductions Applicable to Corporate Income Tax in Romania
CECCAR Business ReviewAfter performing all the necessary calculations to determine the tax result and implicitly the corporate income tax, the accounting professionals must know the exemptions applicable in Romania regarding the reduction of certain amounts directly from the ...
Elena STĂNCIULESCU
doaj +1 more source
Grundentlastung und Progressionsvorbehalt [PDF]
, 2014 The Federal Ministry proposes a new basic exemption for income tax purpuses. In the article it is shown that the interplay of this exemption with the so-called exemption with progression implies marginal tax rates beyond one hundred percent.Der Artikel ...
Homburg, Stefan
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Progressive or Regressive? A Second Look at the Tax Exemption for Employer Sponsored Health Insurance Premiums [PDF]
, 2009 Examines the argument for capping the exemption of health insurance benefits from income tax and its potential effects on those already at risk of losing their coverage.
Cathy Schoen +3 more
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ACROSSThis article presents the strengths, weaknesses, opportunities and threats of measures taken by the STS through the Taxpayers Service Strategy for the years 2021-2026, for the tax compliance / non-compliance of individuals / legal entities.
Corina BULGAC, Ana HÎNCU-CHILIANU
doaj
Is There Scope for Gains from Revenue-Neutral Labor Tax Reforms with Flexible Outsourcing? [PDF]
We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under Nash wage bargaining and flexible outsourcing.
Koskela, Erkki, Poutvaara, Panu
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The Study of Tax Collection and Tax Exemption for Bank Deposits in Several Stakeholder [PDF]
, 2021 Hamidreza Sedaghatjoo +3 more
openalex +1 more source
Hospital Tax Exemption: How Did We Get Here?
Inquiry: The Journal of Health Care Organization, Provision, and Financing, 2012 Bruce McPherson
doaj +1 more source