Results 51 to 60 of about 540,833 (256)

FUNDAMENTAL TAX REFORM IN THE NETHERLANDS [PDF]

The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax.
Bovenberg,Lans, Cnossen,Sijbren
core   +1 more source

Analysis of the Effects of Wealth Taxes on Private Savings with the ARDL Method

İstanbul Gelişim Üniversitesi Sosyal Bilimler Dergisi
Wealth taxes are the values obtained on all kinds of movable and immovable goods that both real and legal persons have acquired in a certain period and can be defined as wealth.
Nagihan Özkanca Andıç, Mehmet Özgün
doaj   +1 more source

Heterogenous wealth effects of minimum unit price on purchase of alcohol: Evidence using scanner data.

PLoS ONE, 2019
One of the key arguments given to oppose the "sin taxes" is that they are regressive in nature and place disproportionately higher cost on the poor thereby reducing their net wealth.
Anurag Sharma, Brian Vandenberg
doaj   +1 more source

An empirical analysis of wealth taxation: Equity Vs.tax compliance [PDF]

Capital taxation is currently under debate, basically due to problems of administrative control and proper assessment of the levied assets. We analyze both problems focusing on a capital tax, the annual wealth tax (WT), which is only applied in five OECD
Alejandro Esteller Moré, José Mª Durán Cabré   +1 more
core  

Taxing Land Rent in an Open Economy [PDF]

This paper analyzes the effects of a land rent tax on capital formation and foreign investment in a life-cycle small open economy with endogenous labor-leisure choices.
Alberto Petrucci
core  

Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion [PDF]

, 2010
This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning abilities and initial wealth. We find that despite the possibility of its evasion a tax on initial wealth should supplement the optimal ...
Brunner, Johann K., Eckerstorfer, Paul, Pech, Susanne   +2 more
core   +2 more sources

Zakat vs Tax: A Maqasid Sharia Perspective

Journal of Islamic Economics and Finance Studies
This study explores the comparison between zakat and tax within the framework of maqasid sharia perspective.  Specifically, this study compares zakat and tax in terms of how effectively each system fulfills the objectives (maqasid ) of sharia such as ...
Muhammad Rifky Pratama, Murniati Mukhlisin, Toseef Azid   +2 more
doaj   +1 more source

Are Government Bonds Net Wealth or a Liability? ---Optimal Debt and Taxes in an OLG Model with Uninsurable Income Risk [PDF]

, 2020
YiLi Chien, Yi Wen, HsinJung Yu
openalex   +1 more source

The Long-Run Behavior of Consumption and Wealth Dynamics in Complete Financial Market with Heterogeneous Investors

Journal of Applied Mathematics, 2014
A type of complete financial market with finite and countable heterogeneous investors, that is, investors equipped with heterogeneous elasticities of intertemporal substitution, heterogeneous time discount rates, and also heterogeneous beliefs, is ...
Darong Dai
doaj   +1 more source

Wealth Tax

Revista Latinoamericana de Filosofía Política
In this article, I defend a procedural justification for the wealth tax, and criticize what I have called the outcome-approach. On the outcome-approach, the wealth tax is justified on the ground that it is an effective means to achieve an outcome, or a state of affairs, that we might consider just. That outcome or state of affairs would be equality.
openaire   +1 more source