[PDF] Top 20 Optimal income tax enforcement in the presence of tax avoidance
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Optimal income tax enforcement in the presence of tax avoidance
... the tax authority consists of a set of possible income reports M [0, w], a tax function t( ∙ ), an audit function p( ∙ ), and a penalty function f( ∙ ...the tax authority has unfettered ... See full document
33
Income tax avoidance and evasion: A narrow bracketing approach
... taxpayer’s tax liability stands to be reduced, ...for tax avoidance schemes, with lower values of φ indicating the presence of stronger competitive ...of tax avoidance continue ... See full document
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Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U S , 1970 2008
... the presence of widespread income tax ...personal income tax evasion over the period ...personal income tax evasion, data that are derived from the General Currency Ratio ... See full document
18
A Theoretical Review on Global Trends of Company Income Taxes and Alternatives of Tax Reforms
... global tax scheme wherein overall fundamental structures were reforming across past ...a tax will be exercised in multinational enterprise (MNE) not on the basic of the legitimate forms they are designed ... See full document
13
Income Tax Evasion Responses to Tax Rate and Tax Enforcement Rate
... different income tax rates for different levels of reported labor ...their income and the marginal value of their income tax ...an optimal linear income tax ... See full document
11
Short run and Long run Effects of Capital Taxation on Innovation and Economic Growth
... of tax shifting from labor income tax to capital income tax and …nd that an increase in the capital tax rate leads to a short-run decrease in the equilibrium growth rates of ... See full document
27
Estimating the Revenue Impacts of Tax Harmonisation
... different tax systems. The home country tax revenue originates from high income tax, while the foreign country revenue originates from high ...of tax policy (Mendoza, ...of tax ... See full document
33
(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia
... various tax expenditures by the tax authorities, mostly in co- rporate income taxation (CIT), in order to kick start development in areas affected by the war as well as in economically underdeveloped ... See full document
22
Personal income tax reforms and tax progressivity in Slovenia, 1991-2012
... in income inequality in the 1980s, the place to start is with the rise in wage ...the income distribution in a number of developed countries, but has also provided quite plausible explanations as to why the ... See full document
23
COUNTERACTING TAX EVASION IN MALAWI: AN ANALYSIS OF THE METHODS AND A QUEST FOR IMPROVEMENT
... that Tax Evasion is high in these countries. Tax Evasion is not however the same as parallel economy although the existence of a Parallel Economy increase Tax ...economy. Tax burden 3 is cited ... See full document
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Revisiting the optimal linear income tax with categorical transfers
... of income (smvi) between categorical groups (Diamond and Sheshin- ski, 1995; Parsons, ...linear income tax framework has played an important role in the analysis of categorical transfers: proponents ... See full document
12
Lower tax for minimum wage earners
... basic income, quite different from existing benefit systems, and income taxes are generally ...basic income, often in conjunction with a flat ...average tax paid in the UK is a roughly similar ... See full document
17
Assessment Of The Role Of Inequality And Income Distribution Factors In The Third Economic Development Plan ( With Emphasis On Direct Taxes)
... wealth tax, among the forms of direct taxes (including income tax, corporate tax and wealth tax) has been able to make income distribution more balanced and the two others have ... See full document
19
Australian Taxation Law
... 24-020 Tax Paragraph Tax investigations - see Investigations Tax Losses of prior income year - see Carry forward Losses Tax offsets - see also Foreign income tax offsf1!ts FITO; Rebates [r] ... See full document
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General government accounts and statistics/Comptes et statistiques des administrations publiques 1980 1995
... General Government S60 Current taxes on income and wealth - Total 9100 .Income tax 0200 „Tax on wages and salaries 0201 „Tax on rent of land and buildings 0202 „Tax on current grants fro[r] ... See full document
281
Analysis on China's equipment manufacturing security issues based on industrial control
... for income tax ...deferred income tax to get the current corporate income tax ...expense. Income tax expense will reduce current net ...net income，thereby ... See full document
7
Optimal labor income tax volatility with credit frictions
... on optimal policies, including optimal fiscal ...the optimal policies that governments should follow during this type of economic ...the optimal behavior of the labor- income tax ... See full document
25
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
... One evident application of the knowledge about what makes a PIT progressive is re- lated to tax reform. Wagstaff and van Doorslaer (2001) mention the case of an SDM who uses the rate structure to influence ... See full document
25
Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 A MICSIM microsimulation analysis of distributional impacts
... renowned tax experts from the scientific community and practitioners was chaired by the former federal constitutional court judge Paul ...German tax law ensuring a ‘just’ distribution of the tax ... See full document
108
Optimal taxation with imperfect competition and increasing returns to specialization
... profits tax can be positive, negative or zero, depending on the relationship between the mark-up and the returns to ...is optimal. Note that the profits tax does not depend on the other taxes, which ... See full document
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