Results 11 to 20 of about 541,778 (308)

Buy, borrow, die: how rich live off their paper wealth and avoid paying taxes and why we let them do it?

open access: yesVilnius University Open Series, 2023
In 2021, there are reportedly 2,755 billionaires on Earth, with an estimated total net worth of $13.1 trillion. Every year the newspaper Forbes conducts the list of World Billionaires, but we need to acknowledge that, not all billionaires and their ...
Agnė Smagurauskaitė   +1 more
doaj   +1 more source

Wealth taxation in the United States

open access: yesPublic 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
doaj   +1 more source

Forecast Error Analysis of State Tax Revenues in Iran [PDF]

open access: yesتحقیقات 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
doaj   +1 more source

Taxing wealth: general principles, international perspectives and lessons for Brazil

open access: yesBrazilian 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
doaj   +1 more source

Investigating a new wealth tax in South Africa: Lessons from international experience

open access: yesJournal 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
doaj   +1 more source

A study on tax compliance in tax amnesty policy

open access: yesJurnal 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
doaj   +1 more source

Construction and Analysis of Actuarial Model of the Influence of Personal Tax Deferred Commercial Pension Insurance on Personal Pension Wealth in China

open access: yesMathematics, 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
doaj   +1 more source

A Wealth Tax at Work

open access: yesCESifo Economic Studies, 2022
Abstract Over the past decade, the question of whether and, in the event, how to tax household wealth has risen to the forefront of policy debates across the world. As Norway belongs to only a handful of countries that (still) levy an annual net wealth tax, we use the Norwegian example to review the case for annual taxation of wealth ...
Thoresen, Thor Olav   +3 more
openaire   +4 more sources

Welfare effects of budget-neutral changes in tax mix for Iran [PDF]

open access: yesسیاست‌گذاری 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
doaj   +1 more source

Why a Wealth Tax is Definitely Constitutional [PDF]

open access: yes, 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
core   +1 more source

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