Results 71 to 80 of about 540,833 (256)
Financing COVID-19 costs in Germany: is wealth tax a sensible approach? [PDF]
, 2020 Ruben Rehr
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Government pardons and tax compliance
Revista de Economía Política de Buenos Aires, 2018 We estimate the differential effect of a tax amnesty on tax compliance across two dimensions of heterogeneity: wealth and access to public goods. Using a five-year panel from tax payers in Argentina, we use a difference-in-differences approach and show ...
Maximiliano Lauletta +1 more
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Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
CECCAR Business ReviewDue to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the
Daniela-Nicoleta SAHLIAN +3 more
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Estate Taxes and Charitable Bequests by the Wealthy [PDF]
Charitable bequests are an important source of philanthropic support. Unlike bequests to children which can be taxed at a maximum statutory rate of 0.55, such transfers are exempt from estate taxation.
David Joulfaian
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[Perceived Inequality and Political Demand]. [PDF]
Kolner Z Soz Sozpsychol, 2021 Dallinger U.
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Income and wealth concentration in Spain in a historical and fiscal perspective [PDF]
This paper presents series on top shares of income and wealth in Spain over the 20th century using personal income and wealth tax return statistics.
Emmanuel Saez, Facundo Alvaredo
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TAX BEHAVIOR: AVOIDANCE VS EVASION (ANALYSIS OF INDICATORS OF THE EUROPEAN UNION AND THE WORLD)
Соціальна економікаThe article is devoted to the study of behavioural aspects of taxation. A significant problem of effective taxation is taxpayers’ reduction of tax liabilities through shortcomings in tax laws, uncertainty in their statements, direct violation of tax ...
Tamara Merkulova
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An imperfect wealth tax and employment in closely held firms [PDF]
, 2022 Marie Bjørneby +2 more
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The vanishing bequest tax. The Comparative Evolution of Bequest Taxation in Historical Perspective [PDF]
Bequest tax revenues have been constantly declining in all OECD countries for at least seventy years. We propose an explanation which is based on a dynamic politico-economic model where the evolution of bequest taxation is determined by wealth inequality.
Graziella Bertocchi
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Perpetuating Inequality by Taxing Wealth [PDF]
, 2016 This Article attempts to correct this shortcoming in the progressive argument by returning narrative to its central place in the estate tax debate.
Maynard, Goldburn P., Jr.
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