Tax Systems in Transition Economies [PDF]
, 2019 This paper presents an overview of taxation in the transitional economies of Central and Eastern Europe and the Former Soviet Union. The governments of transitional economies have been implementingsimultaneous reforms of legal, political, and economic institutions, reforms which are dependent upon the ability of the emerging tax systems to efficiently ...
Martinez-Vazquez, Jorge +1 more
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On Choosing a Flat-Rate Income Tax Schedule [PDF]
This paper applies a numerical optimization technique using microunit tax data to the problem of choosing the parameters of a flat-rate tax system, should one be desired.
Joel Slemrod, Shlomo Yitzhaki
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Cadastre as a condition of the property tax system reforms in Poland
Prawo Budżetowe Państwa i Samorządu, 2014 Real property taxation is a traditional element of the tax system in many countries. Property taxes constitute the group of public levies that is the most diversified in the form and construction. There are no international standards which would indicate
Jolanta Ciak, Beata Wąsewicz
doaj +1 more source
The use of cognitive psychology-based human-computer interaction tax system in ceramic industry tax collection and management and economic development of Jingdezhen city. [PDF]
Front Psychol, 2022 Jiao M.
europepmc +1 more source
Collectively Incentive Compatible Tax Systems [PDF]
SSRN Electronic Journal, 2006 This paper assumes that individuals possess private information both about their abilities and about their valuation of a public good. Individuals can undertake collective actions on order to manipulate the tax system and the decision on public good provision. Consequently, an implementable scheme of taxation has to be collectively incentive compatible.
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The expected model of a cadastre in Poland
Prawo Budżetowe Państwa i Samorządu, 2015 A cadastre is a based on a cadastral map official register of land, property and other utilities that constitute subjects of taxation as well as the source of information on cadastral objects.
Jolanta Ciak, Beata Wąsewicz
doaj +1 more source
Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98 [PDF]
In this paper company-level panel data are used to explore the role of tax changes on corporate financial policy. A panel model for the years 1993-98 is estimated confirming the explanatory power of the tax variable.
Alessandra Staderini
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European taxes: Do we need them? Bertelsmann Stiftung EUROPA Briefing 2017 [PDF]
, 2017 In the European Union, each member state is responsible for its tax system. Different national regimes help with tax competition, but can also lead to tax evasion or unfair rules in the Single Market.
auf dem Brinke, Anna
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THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform [PDF]
I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive “revenue neutral” Automated Payment Transaction (APT) tax.
Edgar L. Feige
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The Constitutionality of a National Wealth Tax [PDF]
, 2018 Economic inequality threatens America’s constitutional democracy. Beyond obvious harms to our nation’s social fabric and people’s lives, soaring economic inequality translates into political inequality and corrodes democratic institutions and values. The
Dellinger, Walter E., III, Johnsen, Dawn
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