Results 31 to 40 of about 1,038,024 (304)
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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, 2020 It has been nearly half a century since a wealth tax was last seriously considered in the UK. Fifty years on, much has changed in the economic circumstances of the UK, the technological capacity to administer a wealth tax, and the requirements on disclosure of offshore wealth. Old plans therefore cannot simply be picked ‘off the shelf’.
Arun Advani +2 more
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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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Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
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Tax Registers as a Tool for the Analysis of Wealth Inequalities in Selected Towns of the Polish-Lithuanian Commonwealth in the 17th Century and the beginning of the 18th Century. Overview and Research Problems [PDF]
Codrul Cosminului, 2016 The article contains an analysis of tax registers from the 17th and the 18th century (municipal tax and Swedish contribution registers) carried out to determine their usefulness for the research of wealth inequalities. Moreover, the paper defines factors
Katarzyna Wagner
doaj
Tax Havens, offshore wealth and tax evasion. An estimate for Spain (1980-2013)
Papeles de Europa, 2017 The problematic of tax havens is an increasingly relevant phenomenon in the functioning of the world economy and is closely related to the financial crisis and rising inequality. However, there is little literature to quantify the problem. The purpose of
Juan Carlos Peramo
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