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Top tax system: a common taxation system for all nations

Varma, Vijaya Krushna Varma - Volkswirtschaftliche Fakultät, … - 2009

commodities/services. The redistribution of revenues from Government to people in the form of welfare schemes, subsidies and …

Persistent link: https://www.econbiz.de/10009151579

Social norms on rent seeking and preferences for redistribution

Sabatini, Fabio; Sarracino, Francesco; Yamamura, Eiji - Volkswirtschaftliche Fakultät, … - 2014

Empirical studies have shown that preferences for redistribution are significantly correlated with expectations of … significantly and positively affects preferences for redistribution. On the other hand, living in an area where most citizens do not … stigmatize rent seeking, makes men more favourable to redistribution, which may be seen as a social equalizer in an unfair …

Persistent link: https://www.econbiz.de/10011108639

Universal Basic Income and Negative Income Tax: Two Different Ways of Thinking Redistribution

Davide, Tondani - Volkswirtschaftliche Fakultät, … - 2007

This article examines two redistributive programs: Negative Income Tax and Universal Basic Income. Its aim is to show that, even if the two programs – through the implementation of an appropriate tax-benefit system – can get the same distributive outcome, they are deeply different both from...

Persistent link: https://www.econbiz.de/10005626829

The political economy of the distributional character of the Greek taxation system (1995–2008)

Ioannidis, Yiorgos - Volkswirtschaftliche Fakultät, … - 2015

The period between 1995 and 2008 is one of the fundamental transformations in the Greek economy. In that sense, we would expect an equally drastic change to have taken place in the structure of the taxation system. Nevertheless, no such change occurred. The explanation of this seeming paradox...

Persistent link: https://www.econbiz.de/10011271689

An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94

Cebula, Richard - Volkswirtschaftliche Fakultät, … - 1996

This study empirically examines the impact of federal income tax rates, IRS penalties on unpaid tax liabilities, and audit rates by the Internal Revenue Service on the size of the underground economy in the United States. Recent data generated by Edgar Feige are used to measure the size of the...

Persistent link: https://www.econbiz.de/10011260554

Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data

Cebula, Richard; Foley, Maggie - Volkswirtschaftliche Fakultät, … - 2010

This study empirically investigates the determinants of aggregate federal personal income tax evasion in the U.S. using the most current IRS data available. In 2010, the IRS released a new series on personal income tax evasion data running through the year 2005. Using this new data, the present...

Persistent link: https://www.econbiz.de/10011260584

Banking Redefined

varma, Vijaya krushna varma - Volkswirtschaftliche Fakultät, … - 2010

Taxation, tax collection, tax enforcement, tax compliance, allocation of revenues to various ministries or departments and money supply into the economy are unified and integrated in the banking system. There will be no Direct and Indirect taxes, tax collection departments, tax tribunals and tax...

Persistent link: https://www.econbiz.de/10011260851

Personal Income Tax Gap for Business Income Earners In New York State: From the Real Estate Tax Perspective

Niu, Yongzhi; Cohen, Roger - Volkswirtschaftliche Fakultät, … - 2010

Based on the recognition that the evasion of real estate tax is much more difficult than the evasion of personal income tax and the assumption that, in general, taxpayers with similar income would consume a similar amount of housing and pay a similar amount of real estate tax, we build a model...

Persistent link: https://www.econbiz.de/10008695103

Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model

Merz, Joachim - Volkswirtschaftliche Fakultät, … - 1993

This study on market and non-market labor supply and taxes is based on a theoretical microeconomic model with multiple labor supply in the formal and informal economy. This multiple time allocation model, which explicitly takes into account taxes, transfer payments, socioeconomic characteristics...

Persistent link: https://www.econbiz.de/10005835731

An annotated bibliography of tax compliance and tax compliance costs

James, Simon; Edwards, Alison - Volkswirtschaftliche Fakultät, … - 2010

An annotated bibliography of tax compliance and tax compliance costs.

Persistent link: https://www.econbiz.de/10008684922

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