Results 11 to 20 of about 11,065 (266)
WEALTH TAX MODIFICATIONS: STATUS AND TRENDS
Three Seas Economic Journal, 2022 The purpose of this article is to study the topical issues of wealth taxation, which is due to the existing stable trends of growth of wealth of market subjects.
Mykhailo Sverdan
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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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Vilnius 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
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The Wealth Tax and the Tax Mix
Canadian Tax Journal/Revue fiscale canadienne, 2022 This paper explores the potential role for a wealth tax as part of the mix of taxes applying to assets in the Canadian tax system. The existing system taxes assets in a variety of ways. Asset incomes, such as interest, dividends, capital gains, and profits, are taxed in the income tax system, albeit imperfectly.
Boadway, Robin, Pestieau, Pierre
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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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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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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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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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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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