Results 161 to 170 of about 1,533,795 (214)
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Understanding multidimensional tax systems
International Tax and Public Finance, 2010Income tax systems are multi-dimensional, and ignoring their non-rate aspects can introduce bias into cross-country empirical estimation of the impact of taxation. We analyze 10 non-rate tax system aspects, codified based on recent OECD reports. We find that a single factor (which we call Dispersed Responsibility), related to the role of taxpayers and ...
Joel B. Slemrod, Leslie A. Robinson
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2013
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on
Joel Slemrod, Christian Gillitzer
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An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on
Joel Slemrod, Christian Gillitzer
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Intergenerational Pigouvian Tax Systems*
The Japanese Economic Review, 2002This paper explores Pigouvian tax systems which internalize intergenerational externalities of environmental degradation by consumption and/or production. The tax system (composed of wage and consumption taxes) for environmental quality as a public intermediate good is compared with the tax system for that as a public consumption good.
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2016
Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
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Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
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The 6th International Scientific Conference "Business and Management 2010". Selected papers, 2010
The main problem examined in current article is the evaluation of the tax system as a uniform totality. The crystallization of shortcomings of the tax system evaluation methods has been followed by justification of the development of a tax system evaluation model.
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The main problem examined in current article is the evaluation of the tax system as a uniform totality. The crystallization of shortcomings of the tax system evaluation methods has been followed by justification of the development of a tax system evaluation model.
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Tax Neutrality Under Parallel Tax Systems
Public Finance Quarterly, 1992Many countries' income tax systems consist of multiple tax schedules that comprise a parallel tax system. For instance, one firm may face a given statutory rate and set of depreciation rules while another firm faces a different tax rate and set of rules. As income varies, a firm may switch from one set of rules to another.
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Tax System Design, Tax Reforms, and Labor Supply
SSRN Electronic JournalThis study examines how tax system design and reform affect labor supply. We conduct an online experiment with 522 participants to assess labor responses to tax reforms that introduce or remove a notch, affecting after-tax income at either the lower or upper end of the income distribution.
Pfeil, Katharina +3 more
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TAX EXPENDITURES IN THE FEDERAL EXCISE TAX SYSTEM
National Tax Journal, 1994Federal excise taxes contain tax expenditure provisions analogous to the tax expenditures imbedded in individual and corporate income taxation.
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International Tax and Public Finance, 1998
This paper deals with the so-called ‘double dividend’ of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure,
de Mooij, RA (Ruud), Bovenberg, AL
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This paper deals with the so-called ‘double dividend’ of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure,
de Mooij, RA (Ruud), Bovenberg, AL
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2017
The tax-sharing system carried out by the central government in 1994 may be regarded as a blanket dismissal of the fiscal responsibility system. As a brand-new fiscal reform, it not only embodied the efforts made by the central government to adjust its relationship between local governments and enterprises, but also its attempt to thoroughly transform ...
Feizhou Zhou, Mingzhi Tan
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The tax-sharing system carried out by the central government in 1994 may be regarded as a blanket dismissal of the fiscal responsibility system. As a brand-new fiscal reform, it not only embodied the efforts made by the central government to adjust its relationship between local governments and enterprises, but also its attempt to thoroughly transform ...
Feizhou Zhou, Mingzhi Tan
openaire +1 more source