Results 11 to 20 of about 540,833 (256)
Wealth Tax as Alternative Minimum Tax - The Impact of a Wealth Tax on Business Structure and Strategy [PDF]
SSRN Electronic Journal, 2005 An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation.
Sureth, Caren, Maiterth, Ralf
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Discrete Dynamics in Nature and Society, 2022 Housing market occupies a large part of the wealth of the whole society in most countries, and real estate tax plays an important role for the government to maintain sustainable development for the economy. As consumption being a major issue nowadays, in
Jixuan Zhang, Xiaoyu Deng
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Forecast Error Analysis of State Tax Revenues in Iran [PDF]
تحقیقات مالی, 2012 In this paper, forecasting error for state tax revenues is assessed. For this purpose, using the regression equation, statistical index, and mean percent error, root mean square error, mean absolute percent error and error analysis of tile inequality ...
Ezatollah Abbasian +2 more
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Wealth taxation in the United States
Public Sector Economics, 2020 The paper analyzes the fiscal effects of a Swiss-type tax on household wealth, with a $120,000 exemption and marginal tax rates running from 0.05 to 0.3 percent on $2.4 million or more of wealth.
Edward N. Wofff
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Taxing wealth: general principles, international perspectives and lessons for Brazil
Brazilian Journal of Political Economy, 2021 The international debate on wealth taxation has been subject to renewed interest amid new proposals coming out of the US electoral cycle and the salience of wealth inequality.
MARC MORGAN, PEDRO CARVALHO JUNIOR
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Investigating a new wealth tax in South Africa: Lessons from international experience
Journal of Economic and Financial Sciences, 2018 In recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax.
Jackie Arendse, Lilla Stack
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A study on tax compliance in tax amnesty policy
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022 The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian
Bambang Juanda +3 more
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Mathematics, 2020 Taking mortality distribution, surrender value, and tax relief factors into consideration, the authors construct an actuarial model for the influence of personal income tax deferred commercial pension insurance on changes in personal pension wealth and ...
Wenguang Yu +9 more
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Welfare effects of budget-neutral changes in tax mix for Iran [PDF]
سیاستگذاری اقتصادی, 2022 Introduction: Taxes, as an effective policy of governments to achieve their desired economic, social and political goals, can affect the welfare of the society by influencing the production and distribution of income. However, different types of taxes do
Mahboobeh Farahati
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Why a Wealth Tax is Definitely Constitutional [PDF]
, 2020 Wealth tax reform proposals are playing a major role in the 2020 presidential campaign. However, some opponents of these wealth tax reform proposals have claimed that a wealth tax would be unconstitutional. Other prominent critics have argued that wealth
Brooks, John R, Gamage, David
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