Results 11 to 20 of about 3,015,712 (294)
THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION
Copernican Journal of Finance & Accounting, 2022 This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation
Dominik Tschinkl +2 more
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Are Taxes Beautiful? A Survey Experiment on Information, Tax Choice and Perceived Adequacy of the Tax Burden [PDF]
SSRN Electronic Journal, 2014 We report results from a survey experiment aimed at testing whether providing information on the national public expenditure to the taxpayers and whether involving them in the process of allocating tax revenues over public goods influence the level of the adequate tax rate - the fraction of income that individuals consider adequate to pay as taxes.
Abbiati, Lorenzo +2 more
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, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
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PROSPECTS FOR THE DEVELOPMENT OF THE PROFESSIONAL INCOME TAX IN THE RUSSIAN FEDERATION [PDF]
Legal BulletinThe relevance of the study lies in the fact that one of the most discussed and interesting topics in the tax sphere is a new special t ax regime - the t ax on professional income, which was introduced in the territory of the Russian Federation as an ...
BURDAKOVA M.A.
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Raising Tobacco Taxes: The Philippine Experience [PDF]
Asian Pacific Journal of Cancer Prevention, 2020 La Ley de Reforma del Impuesto al Pecado de Filipinas de 2012 o Ley de la República Nº 10351 (RA10351) ofrece lecciones importantes sobre la tributación del tabaco y el control del tabaco. En un lapso de cinco años, aumentó la tasa de impuestos especiales sobre los cigarrillos hasta un 1000% para las marcas de bajo precio.
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IMPROVING THE FINANCIAL LITERACY OF STUDENTS BY USING TAX EXPERIMENTS IN THE EDUCATIONAL PROCESS
Финансы: теория и практика, 2017 The paper deals with the problem of development in students of financial literacy and tax competencies needed to ensure the functioning of developed civil society and determine the financial and tax discipline of future taxpayers. Due to the imminency of
I. A. Maiburov, Yu. V. Leont’eva
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Response Times and Tax Compliance
Games, 2019 Inspired by the work of Rubinstein, this study revisits data from a previous lab experiment to explore the relation between response times and tax compliance and understand the potential non-linearity between them by classifying decisions and individuals
Ho Fai Chan, Uwe Dulleck, Benno Torgler
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Tax Avoidance - A Natural Experiment [PDF]
SSRN Electronic Journal, 2007 The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving inheritances in 2004.
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A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden
Heliyon, 2020 We report results of a survey experiment aimed at testing whether eliciting taxpayer preferences on how to allocate the collected taxes over national public goods as well as providing information about the composition of the public expenditure influence ...
Lorenzo Abbiati +2 more
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Does the Carbon Emissions Trading Policy Increase Corporate Tax Avoidance? Evidence from China
Frontiers in Energy Research, 2022 Based on the natural experiment of carbon emissions trading pilots in China, this paper investigates the effect of environmental regulation on corporate tax avoidance.
Chen Feng +3 more
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