Search Results - subject:"Tax Complexity"

The salience of complex tax changes : evidence from the child and dependent care credit expansion

Miller, Benjamin M.; Mumford, Kevin J. - In: National tax journal 68 (2015) 3, pp. 477-510

Persistent link: https://www.econbiz.de/10011404408

Tax structure and corruption: cross-country evidence

Liu, Yongzheng; Feng, Haibo - In: Public Choice 162 (2015) 1, pp. 57-78

structure, as measured by both tax mix and tax complexity, in determining corruption. Our results suggest the following: (1 …

Persistent link: https://www.econbiz.de/10011154731

Tax compliance costs: a business administration perspective

Eichfelder, Sebastian; Schorn, Michael - 2009

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...

Persistent link: https://www.econbiz.de/10010299154

Income tax flattening: does it help to reduce the shadow economy?

Sabirianova Peter, Klara - 2009

This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy. By offering a new estimation framework, the paper revives the traditional electricity consumption approach to measuring the shadow economy. It overcomes the limitations...

Persistent link: https://www.econbiz.de/10010269186

Global reform of personal income taxation, 1981 - 2005: evidence from 189 countries

Peter, Klara Sabirianova; Buttrick, Steve; Duncan, Denvil - 2009

In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...

Persistent link: https://www.econbiz.de/10010269377

A study of job satisfaction and tax complexity

Stathopoulos, Xenia; Wise, Victoria - 2009

whether tax complexity affects accounting practitioners' job satisfaction. Demographic and personality factors are considered … primary causes of a complex tax system. It was found that although tax complexity is causing job dissatisfaction, demographic …

Persistent link: https://www.econbiz.de/10009484063

Tax compliance costs: a business administration perspective

Eichfelder, Sebastian; Schorn, Michael - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2009

Persistent link: https://www.econbiz.de/10008533524

Income Tax Flattening: Does It Help to Reduce the Shadow Economy?

Sabirianova Peter, Klara - Institute for the Study of Labor (IZA) - 2009

tax, corporate income tax, flat tax, structural progressivity, tax complexity, electricity approach, institutions … tax complexity index also fell by 20%. Flat personal income tax rates are becoming increasingly popular. 2 Even where … and for the tax complexity measure. This paper also examines the relation between the structural progressivity of PIT …

Persistent link: https://www.econbiz.de/10005004575

Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries

Sabirianova Peter, Klara; Buttrick, Steve; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2009

Persistent link: https://www.econbiz.de/10005004580

Towards the development of a tax system complexity index

Tran-Nam, Binh; Evans, Chris - In: Fiscal studies : the journal of the Institute for … 35 (2014) 3, pp. 341-370

Persistent link: https://www.econbiz.de/10011280999