Results 51 to 60 of about 2,051,610 (416)
A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case [PDF]
Ann Oper Res 286, 545-557 (2020), 2016 Income tax systems with pass-through entities transfer a firm's incomes to the shareholders, which are taxed individually. In 2014, a Chilean tax reform introduced this type of entity and changed to an accrual basis that distributes incomes (but not losses) to shareholders.
arxiv +1 more source
Tax Policy and the Economy, 2018 This paper examines corporations’ actions, and statements about actions, following the tax law change known as the Tax Cuts and Jobs Act of 2017 (TCJA).
Michelle Hanlon +2 more
semanticscholar +1 more source
Frontiers in Environmental Science, 2023 This study estimates the effect of environmental tax legislation on air pollution, using the implementation of China’s Environmental Protection Tax Law (EPTL) as a quasi-natural experiment.
Wenliang Tang, Xue Yang, Xue Yang
doaj +1 more source
Minimum Wages and Optimal Redistribution [PDF]
arXiv, 2022 This paper analyzes whether a minimum wage should be used for redistribution on top of taxes and transfers. I characterize optimal redistribution for a government with three policy instruments -- labor income taxes and transfers, corporate income taxes, and a minimum wage -- using an empirically grounded model of the labor market with positive firm ...
arxiv
Executive Compensation Reform and the Limits of Tax Policy [PDF]
, 2004 The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
core +3 more sources
The Russian flat tax reform [PDF]
IMF Working Papers, 2005 Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the ...
Alexander Klemm +2 more
openaire +3 more sources
TAX SYSTEM REFORM AS A CHALLENGE TO ECONOMIC REFORM: A CASE STUDY OF JORDAN
Экономика региона, 2023 Governments care about the tax system and pay attention to it not as a tool for collecting money, but rather as a tool of economic reform, so that taxes achieve their financial, economic and social goals, and then achieve tax justice and protect the ...
Санаа Масвадех
doaj +1 more source
Intereconomics, 2002 In the years 2000 and 2001 the Russian parliament passed tax laws which revolutionised the tax system. The laws on both direct and indirect taxes were substantially altered—with the result that Russia today has a modern and internationally competitive tax system which may even serve as a model for tax reform in the industrialised countries of the West.
Pogorletskiy, Alexander, Söllner, Fritz
openaire +3 more sources
Health Economics, Volume 32, Issue 1, Page 3-24, January 2023., 2023 Abstract Separating selection bias from moral hazard in private health insurance (PHI) markets has been a challenging task. We estimate selection bias and moral hazard in Australia's mixed public‐private health system, where PHI premiums are community‐rated rather than risk‐rated.
Clifford Afoakwah +3 more
wiley +1 more source
Jurnal Akuntansi Kontemporer, 2020 Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance,
Nadya Ingrida Theruty +1 more
doaj +1 more source