Results 11 to 20 of about 750,435 (339)
Taxation and the Superrich [PDF]
SSRN Electronic Journal, 2019 This article addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and accounts for the incomes of the superrich being qualitatively different from others. Some of the superrich may be “superstars” for whom small differences in talent are magnified into much larger earnings ...
Scheuer, Florian, Slemrod, Joel
openaire +4 more sources
The Taxation of Superstars [PDF]
SSRN Electronic Journal, 2015 Abstract How are optimal taxes affected by superstar phenomena? To answer this question, we extend the Mirrlees model to incorporate an assignment problem in the labor market that generates superstar effects. Perhaps surprisingly, rather than providing a rationale for higher taxes, we show that superstar effects provide a force for lower
Scheuer, Florian, Werning, Iván
openaire +9 more sources
Taxation and Tournaments [PDF]
Journal of Public Economic Theory, 2005 This paper analyzes the effects of progressive taxes on labour supply and income distribution in the context of the rank-order tournament model originally developed by Lazear and Rosen (1981).
Persson, Mats, Sandmo, Agnar
openaire +5 more sources
American Economic Journal: Applied Economics, 2009 Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments.
Olken, Benjamin A., Singhal, Monica
openaire +7 more sources
Professional judgement in accounting: contents and conditions of application
Business: Theory and Practice, 2022 The article considers the theoretical prerequisites and regulatory requirements that determine the practical approaches to the application of professional judgment in defining the best way to present reporting information.
Olena Fomina +3 more
doaj +1 more source
Land, 2023 With the rapid development of digital finance, the implementation of digital infrastructure is becoming increasingly significant. Broadband construction is an important part of the communication network, and can promote urban infrastructure in cities ...
Peng Wang, Yihui He, Kengcheng Zheng
doaj +1 more source
A South African perspective on value-added tax on international mobile telecommunication services
Journal of Economic and Financial Sciences, 2015 The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No.
Anculien H. Schoeman +2 more
doaj +1 more source
Risk-oriented strategic management accounting in Ukraine
Business: Theory and Practice, 2023 In order to survive, Ukrainian enterprises in the conditions of war must look for new ways of effective management, a higher degree of integration of risk management and strategic management.
Olena Fomina +4 more
doaj +1 more source
Gender Discriminatory Taxes, Fairness Perception, and Labor Supply [PDF]
, 2020 In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as ...
Hundsdoerfer, Jochen, Matthaei, Eva
core +1 more source
Journal of Economic and Financial Sciences, 2016 The South African government is dedicated to improving the country’s economy. The establishment of economic zones is used throughout the world as a method to improve a country’s economic growth.
Nadea le Roux, Anculien Schoeman
doaj +1 more source