Results 281 to 290 of about 80,628 (315)
Some of the next articles are maybe not open access.
2021
Taxation is the collection by a revenue authority of levies, fees, or charges from residents, businesses, or other legal entities deemed taxable pursuant to laws and regulations. Taxation affects most people in the world within the confines of a nation, state, or region.
Björklund Larsen, Lotta, Boll, Karen
+6 more sources
Taxation is the collection by a revenue authority of levies, fees, or charges from residents, businesses, or other legal entities deemed taxable pursuant to laws and regulations. Taxation affects most people in the world within the confines of a nation, state, or region.
Björklund Larsen, Lotta, Boll, Karen
+6 more sources
SSRN Electronic Journal, 2023
Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint taxation.
Bierbrauer, Felix +3 more
openaire +4 more sources
Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint taxation.
Bierbrauer, Felix +3 more
openaire +4 more sources
Social Choice and Welfare, 2015 We explore the implications of four natural axioms in taxation: continuity (small changes in the data of a taxation problem should not lead to large changes in the tax allocation), equal treatment of equals (agents with the same pre-tax incomes pay equal taxes), consistency (the way in which a group allocates a tax burden is immune to secessions of ...
Juan D. Moreno-Ternero +2 more
openaire +2 more sources
2023
Pensions and pensions policy represent one of the major areas where taxation and social policy interact. Decisions impact on the current and future living standards of most individuals, involve substantial and growing state expenditure, raise questions of equity and efficiency, and grapple with the issue of the long-term sustainability of current ...
Micheál L. Collins, Andy Lymer
openaire +1 more source
Pensions and pensions policy represent one of the major areas where taxation and social policy interact. Decisions impact on the current and future living standards of most individuals, involve substantial and growing state expenditure, raise questions of equity and efficiency, and grapple with the issue of the long-term sustainability of current ...
Micheál L. Collins, Andy Lymer
openaire +1 more source
2023
This chapter outlines how attention has moved since the 1980s from challenging gender inequality within taxation itself to examining how the tax system works to increase or decrease a variety of gender inequalities in society. After a brief look at independent taxation, the defining gender issue when Taxation and Social Policy was published in 1980 ...
openaire +1 more source
This chapter outlines how attention has moved since the 1980s from challenging gender inequality within taxation itself to examining how the tax system works to increase or decrease a variety of gender inequalities in society. After a brief look at independent taxation, the defining gender issue when Taxation and Social Policy was published in 1980 ...
openaire +1 more source
2018
This chapter makes a limited attempt to grapple with certain philosophical questions about the design of an inheritance tax. These begin with the standard worry about tax avoidance (chiefly through a substitution effect whereby tax incentives switch from bequests to inter vivos gifts) and its connection with the distinction between taxing estates and ...
openaire +2 more sources
This chapter makes a limited attempt to grapple with certain philosophical questions about the design of an inheritance tax. These begin with the standard worry about tax avoidance (chiefly through a substitution effect whereby tax incentives switch from bequests to inter vivos gifts) and its connection with the distinction between taxing estates and ...
openaire +2 more sources
Econometrica, 2004
We study optimal taxation when consumers have temptation and self-control problems. Embedding the class of preferences developed by Gul and Pesendorfer into a standard macroeconomic setting, we first prove, in a two-period model, that the optimal policy is to subsidize savings when consumers are tempted by “excessive” impatience.
Per Krusell +4 more
openaire +3 more sources
We study optimal taxation when consumers have temptation and self-control problems. Embedding the class of preferences developed by Gul and Pesendorfer into a standard macroeconomic setting, we first prove, in a two-period model, that the optimal policy is to subsidize savings when consumers are tempted by “excessive” impatience.
Per Krusell +4 more
openaire +3 more sources
2017
The provision of public goods by any government generally requires a significant amount of financial resources. Yet, the inherent characteristics of public goods imply that individuals who refuse to contribute financially cannot easily be excluded from the benefits provided by public goods.
Benny Geys, Benny Geys, Kai A. Konrad
openaire +3 more sources
The provision of public goods by any government generally requires a significant amount of financial resources. Yet, the inherent characteristics of public goods imply that individuals who refuse to contribute financially cannot easily be excluded from the benefits provided by public goods.
Benny Geys, Benny Geys, Kai A. Konrad
openaire +3 more sources