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Kolm’s Tax, Tax Credit, and the Flat Tax
2011In several of his recent contributions, most notably Kolm (2004), Serge-Christophe Kolm has developed a solution to the macro-justice problem which he calls Equal Labor Income Equalization (ELIE). It consists in a particular labor income taxation scheme that he advocates as the ideal compromise between freedom and equality requirements.
Marc Fleurbaey, François Maniquet
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Social Choice and Welfare, 2012
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Gersbach, Hans +2 more
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zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Gersbach, Hans +2 more
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Tax Department Design, Tax Planning, and Tax Risk
Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed European MNEs, we examine the association between tax ...Harald Johannes Amberger +3 more
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TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?
Herald of Omsk University. Series: Economics, 2019Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
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SSRN Electronic Journal, 2010
This essay, "Taxing Tax Expenditures?" is a chapter from a forthcoming book, The Proper Tax Base; Structural Fairness From and International and Comparative Perspective: Essays in Honor of Paul McDaniel, Yariv Brauner & Martin J. McMahon, Jr., Eds., (Kluwer Law International).
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This essay, "Taxing Tax Expenditures?" is a chapter from a forthcoming book, The Proper Tax Base; Structural Fairness From and International and Comparative Perspective: Essays in Honor of Paul McDaniel, Yariv Brauner & Martin J. McMahon, Jr., Eds., (Kluwer Law International).
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2021
The manual corresponds to the educational standard of the discipline "Taxes and the tax system" of the training direction 38.03.02 "Management". The manual includes the main theoretical provisions of the modern tax legislation of Russia and control questions for self-assessment of knowledge by students.
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The manual corresponds to the educational standard of the discipline "Taxes and the tax system" of the training direction 38.03.02 "Management". The manual includes the main theoretical provisions of the modern tax legislation of Russia and control questions for self-assessment of knowledge by students.
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The Effect of Tax Assessment and Tax Collection On Tax Revenues
2022 13th International Conference on E-business, Management and Economics, 2022Meiryani Meiryani +5 more
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Income Tax, Wage Tax, and Optimal Tax
Public Finance Quarterly, 1976Recent studies find wage subsidies (WS) to be superior to negative income tax (NIT). However, these studies suffer from a serious aggregation problem. A model is suggested in which these aggregation problems are avoided. In this model there exists a WS schedule that increases labor supply compared with an equally costly NIT.
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The role of environmental taxes on technological innovation
Energy, 2021Shamal Chandra Karmaker +2 more
exaly