tax rate
Income Tax Evasion Responses to Tax Rate and Tax Enforcement Rate
... income tax schedule T ( ) ⋅ that is, in fact, a function, the government first needs to identify each element in the domain of T with the source of income difference which is individuals’ earning ability ...the ...
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The Relationship between Tax Rate, Penalty Rate, Tax Fairness and Excise Duty Non compliance
... indirect tax non-compliance by taxpayers became the main concern of most of the tax authorities around the ...of tax rate, penalty rate and tax fairness of excise duty non- ...of ...
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What Should the Optimal Income Tax Rate Be?
... come tax rate, given a specific utility function from leisure and consumption of private and public ...optimal tax rate: instead of focusing on the social planner’s point of view, we focus on ...
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Stöwhase, Sven (2005): Taxes and Multinational Enterprises in the EU: Location Decisions and Income Shifting. Dissertation, LMU München: Volkswirtschaftliche Fakultät
... German tax rate enlarges intra-company loans received by directly held affiliates by approximately ...between tax incentives and debt is only significant in two of four specifications of the ...
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Interaction between vertical and horizontal tax competition: evidence and some theory
... Federal tax is fi xed in the cross section and does not normally vary by province or ...local tax rate on the federal tax rate as Besley and Rosen (1998) do, finding a positive ...federal ...
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FACTORS AFFECTING TAX EVASION
... influence tax evasion in one country. Tax rate, audit probability and penalty rate are main factors that affect the level of tax ...how tax rate, audit probability and ...
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The Selling of the Flat Tax: The Dubious Link Between Rate and Base
... as the business tax rate is flat and constant, the present value of consumption depends on the effective wage tax rate in the initial year, and on nothing else-not the s[r] ...
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Optimal labor income tax volatility with credit frictions
... tax rate. When the credit constraint is less tightened, the labor tax rate is relatively ...labor tax rate is lower than in otherwise model with no credit ...labor tax ...
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The Depreciation Impact of the Profit and Activity Development Carried out by an Economic Operator
... income tax rate and the positive difference between the value of the depreciation and the value of the ...income tax to be ...income tax to be ...income tax that is influenced by the ...
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Short run and Long run Effects of Capital Taxation on Innovation and Economic Growth
... income tax rate has both a positive tax-shifting e¤ect and a negative consumption e¤ect on innovation and economic ...capital tax rate has an unambiguously positive e¤ect on the ...
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Private and Public Health Investment Decisions
... current tax structure and public health investment to the optimal levels identified by the ...initial tax structures that are closer to the first best equilibrium generated by the ...the tax ...
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Corruption, tax evasion and the Laffer curve
... corrupt tax environment it is possible to have a negative relation between tax rate and net revenue, the obvious question remains about the robustness of the conclusions in relation to alternative ...
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Individual Income Tax Revenue and Its Determinants: A Case Study in Vietnam
... this tax is raised. So, what is the individual income tax? According to the Wikipedia’s definition: "An income tax is a tax imposed on individuals or entities (taxpayers) that varies with ...
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The Optimal Taxation of Asset Income when Government Consumption is Endogenous: Theory, Estimation and Welfare
... Consider the behaviour of government consumption expenditure and net domestic product in the United States from 1947 onward in Figure 1. Throughout this work I use nominal data deflated by the net domestic product ...
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An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U S
... income tax rate would elicit a 3% increase in the aggregate degree of federal personal income tax ...the Tax Reform Act of 1986 is negative and statistically significant at the 1% ...the ...
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The Optimal Taxation of Asset Income when Government Consumption is Endogenous: Theory, Estimation and Welfare
... optimal rate of tax on asset income and estimate a range of appropriate rates for the United ...optimal tax rate on asset income is indeed positive, but that given the prevailing rates of ...
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Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports
... the tax charge with the statutory income tax rate, most of the companies state the ETR percentage (13 out of 17 ...on tax charges geographically, which does not enable any conclusions to be ...
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Africans, Cherokees, and the ABCFM Missionaries in the Nineteenth Century: An Unusual Story of Redemption
... First, tax rate limits have been analyzed under the assumption that policy is one-dimensional and hence the effects of a TRL on government’s tax structure have been ...the tax systems of state ...
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Competition in unit vs ad valorem taxes
... the tax base with respect to i’s tax rate in the symmetric Nash equilibrium, as this elasticity determines the marginal cost of public funds and therefore public good ...
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Does work pay in Slovenia?
... How to improve (re)employment incentives in Slovenia? Our country has intro- duced active labor market programs to increase employment opportunities for unem- ployed, especially marginal groups (young inexperienced ...
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