Individual Taxation
Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation
... joint taxation optimal are quite different from those marginal welfare weights that guarantee optimality for individual ...joint taxation the optimal marginal welfare weights at higher earnings of ...
37
Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting
... joint taxation to individual taxation at unchanged behavior will then redistribute from the poor to the ...joint taxation reduces the tax load particularly strong when the two incomes are ...
27
Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation
... joint taxation optimal are quite different from those marginal welfare weights that guarantee optimality for individual ...joint taxation the optimal marginal welfare weights at higher earnings of ...
37
A Switch from Joint to Individual Taxation Is Welfare Improving
... joint taxation with full income splitting ...than individual taxation, see ...optimal taxation joint taxation of couple households is in general not the optimal tax ...based ...
21
On the Optimality of Joint Taxation for Non-Cooperative Couples
... joint taxation may welfare-dominate individual ...joint taxation, but also where (ii) both spouses experience a utility gain through a revenue neutral move from joint to individual ...joint ...
29
Taxation, work and gender equality in Ireland
... income taxation system in 2000, which increased incentives for secondary earners to work, I show that the employment rate of married women increased by around 5-6 percentage points in response to the reform while ...
17
The Corporate Income Tax: United States of America Report
... Accordingly, taxation of the trust itself needed only to be a temporary tax collection with adjustment to follow on final reckoning through an imputation ...maximum individual rate, 104 the imputation ...
16
Research on Application of Reptilian Technology in Tax Inspection
... The report of the Nineteenth National Congress of the Party proposed that "promote the deep integration of the Internet, big data, artificial intelligence and the real economy". The State Administration of ...
6
INTERNATIONAL EXECUTIVE SERVICES. Canada. Taxation of International Executives TAX
... an individual moving to Canada has significant non- Canadian investments, it may be worthwhile to set up an immigration trust before entering ...the individual becomes a Canadian ...
38
Tax Management International Journal
... In addition to the above statutory provisions, in- come tax treaties between the United States and a for- eign country are intended to either eliminate double taxation on a particular category of income or reduce ...
21
Persatuan Wanita Universiti
... remitted to Malaysia to a resident individual, a double taxation relief in respect of income which has suffered tax in a country which has a tax treaty with Malaysia will be granted to t[r] ...
21
Capital gains taxation and funding for start-ups
... gains taxation affects the supply side of venture capital ...gains taxation and financing costs appears obvious, it remains an empirical question whether such a mechanism exists for start-up ...
58
Free-Trade Taxation and Protectionist Taxation
... Note that if a country with a classical (non-integrated) corporate tax system were to grant no double tax relief for foreign-source income and subject it to full tax with deductible fore[r] ...
32
Taxation
... Taxation SMU Law Review Volume 64 | Issue 1 Article 26 2011 Taxation Cynthia M Ohlenforst Sam Megally Angela J Seekins Follow this and additional works at https //scholar smu edu/smulr This Article is[.] ...
25
Taxation
... Taxation SMU Law Review Volume 54 Issue 3 Annual Survey of Texas Law Article 19 2001 Taxation Cynthia M Ohlenforst Jeff W Dorrill Lora G Davis Follow this and additional works at https //scholar smu e[.] ...
35
Taxation
... Taxation SMU Law Review Volume 55 Issue 3 Annual Survey of Texas Law Article 22 2002 Taxation Cynthia M Ohlenforst Jeff W Dorrill Steven W Novak Follow this and additional works at https //scholar smu[.] ...
31
Taxation
... Taxation SMU Law Review Volume 56 Issue 3 Annual Survey of Texas Law Article 30 2003 Taxation Cynthia M Ohlenforst Jeff W Dorrill J Blake Rice Follow this and additional works at https //scholar smu e[.] ...
27
Taxation
... Taxation SMU Law Review Volume 57 Issue 3 Annual Survey of Texas Law Article 27 2004 Taxation Cynthia M Ohlenforst Jeff W Dorrill J Blake Rice Eleanor A Arnold Follow this and additional works at http[.] ...
27
Taxation
... Taxation SMU Law Review Volume 58 Issue 3 Annual Survey of Texas Law Article 26 2005 Taxation Cynthia M Ohlenforst Jeff W Dorrill J Blake Rice Sarah J Butcher Follow this and additional works at https[.] ...
25
Taxation
... Taxation SMU Law Review Volume 59 Issue 3 Annual Survey of Texas Law Article 24 2006 Taxation Cynthia M Ohlenforst Jeff W Dorrill J Blake Rice Sam Megally Follow this and additional works at https //s[.] ...
15