Results 21 to 30 of about 1,038,024 (304)
Wealth Tax as Alternative Minimum Tax - the Impact of a Wealth Tax on Business Structure and Strategy [PDF]
, 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.
Caren Sureth-Sloane, Ralf Maiterth
openaire +2 more sources
Wealth Taxes and Devolution [PDF]
, 2020 This paper poses the question: if the UK were to introduce a net wealth tax, to what extent would there be a case for that tax, or elements of that tax, to be devolved to the UK’s three devolved legislatures?
Eiser, David
core +2 more sources
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
doaj +1 more source
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
doaj +1 more source
What are the Barriers to Taxing Wealth? The Case of a Wealth Tax Proposal in the UK [PDF]
Journal of Social Policy, 2021 AbstractOver the past decade there have been repeated calls for the greater taxation of wealth. These calls have had little impact on policy. There has been a global trend to reduce or abolish taxes on wealth. The contrast suggests that it may be better now to explore how taxes on wealth may be made a reality rather than designing new tax proposals ...
openaire +1 more source
Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands [PDF]
, 2023 Exploiting unique datasets covering over 29,000 tax evaders in the Netherlands, we investigate the distribution of tax evasion and its implications for the measurement of wealth inequality.
Lejour, Arjan; id_orcid +9 more
core +1 more source
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
doaj +1 more source
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.
openaire +1 more source
The Tax Treatment of Intergenerational Wealth Transfers [PDF]
CESifo Economic Studies, 2005 This paper to surveys the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design crucially depends on the assumed bequest motives.
Pestieau, Pierre, Cremer, Helmuth
openaire +4 more sources
Financing COVID-19 costs in Germany: is a wealth tax a sensible approach?
, 2020 This paper analyses the workings of the German wealth tax that applied until 1996 and reviews the reasons why the wealth tax was judged unconstitutional by the German Federal Constitutional Court. In order to scrutinise the Courts ruling, it is necessary
Rehr, Ruben
core +1 more source