Results 21 to 30 of about 11,065 (266)
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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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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Taxes and the revaluation of household wealth [PDF]
Journal of Pension Economics and Finance, 2020 AbstractI compare pre-tax and post-tax wealth levels and trends after netting out implicit taxes on tax-deferred assets and accrued capital gains. The analysis covers 1983–2016 for net worth (NW) and augmented wealth (AW), which includes pension and Social Security wealth.
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Inheritance tax regimes: a comparison
Public Sector Economics, 2021 This paper provides an overview of different inheritance tax regimes in selected European countries and the United States. We show that in the majority of countries the tax rate is related to the relationship between testator and the beneficiary as well ...
Stefan Jestl
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The Wealth Tax: A Policy Proposal
Journal of Economic Issues, 1990 In the 198Os, wealthy U.S. taxpayers have enjoyed soaring interest and dividend incomes. At the same time, the higher income tax brackets have been eliminated. Furthermore, interest payments on the national debt have crowded out a rising proportion of useful public programs from available public revenues.
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A panoptic view of the South African wealth tax
South African Journal of Economic and Management SciencesBackground: Wealth taxes are a topic of intense debate, with most countries having either abolished them or considered, but not implemented such measures.
Asheer Jaywant Ram
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La suppression de l’impôt de solidarité sur la fortune : réforme économique ou idéologique ?
Revue de la Régulation, 2018 Solidarity tax on wealth is removed in 2018. This major tax reform is supposed to promote investment, economic growth and employment. The socio-economic analysis does not validate the negative effects attributed to this tax, nor the positive effects ...
Pierre Merle
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Public Sector Economics, 2020 The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public revenues if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany, according to the OECD ...
Martin Beznoska +2 more
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LUMP-SUM TAX IS AN ALTERNATIVE TO WEALTH TAXATION
Three Seas Economic Journal, 2022 The purpose of the article is to study the topical issues of wealth taxation, which is due to the established stable trends of growth of welfare of market participants.
Mykhailo Sverdan
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Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley +1 more source