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Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
Diamond, John W.; Zodrow, George R. - In: FinanzArchiv: Public Finance Analysis 63 (2007) 3, pp. 374-395
Although much academic and policy discussion has focused on replacing the income tax with a consumption-based tax, very few consumption-based direct tax reforms have been enacted. Much more common are approaches that reduce the level of capital-income taxation under an income tax, including the...
Persistent link: https://www.econbiz.de/10005582166
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What kind of Corporation Tax Regime?
Cnossen, Sijbren - CESifo - 2014
This paper explores the taxation of corporations in the wider context of capital income taxation. The pros and cons of various income-based and cash-flow forms of corporation tax (CT) are discussed. The paper concludes that the dual income tax (DIT), which taxes all capital income at the...
Persistent link: https://www.econbiz.de/10011096358
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The Income Tax
Bittker, Boris I.; Galvin, Charles O. - American Enterprise Institute
This rereleased AEI classic presents the views of two distinguished tax experts on progressive taxation.
Persistent link: https://www.econbiz.de/10010949304
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The Income Tax
Bittker, Boris I.; Galvin, Charles O. - American Enterprise Institute
This rereleased AEI classic presents the views of two distinguished tax experts on progressive taxation.
Persistent link: https://www.econbiz.de/10010842111
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WAGES TAXATION – A CONTEMPORARY ECONOMIC PROBLEM
Bunescu, Liliana - In: Studies in Business and Economics 4 (2009) 4, pp. 37-51
There is variability in equity within and between the states. Policy makers must be cognizant of fiscal disparities within states and between states and take the appropriate action to ensure that each taxpayer is equal with the other one. With a history of over 18 years in labor taxation,...
Persistent link: https://www.econbiz.de/10008514801
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The “flat tax(es)”: principles and experience
Keen, Michael; Kim, Yitae; Varsano, Ricardo - In: International Tax and Public Finance 15 (2008) 6, pp. 712-751
Persistent link: https://www.econbiz.de/10005542954
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Toward Fundamental Tax Reform
hassett, kevin allen; Auerbach, Alan J. - American Enterprise Institute
This volume provides readers with concise but varying perspectives on the possibilities of tax reformand focusesattention on key questions in the scholarly debate.
Persistent link: https://www.econbiz.de/10010949287
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The effects of introduction of flat tax in Romania: income from wages effects
BĂLU, Petronela-Evelina; BRAŞOVEANU, Iulian Viorel - In: Theoretical and Applied Economics 6(595)(supplement) (2014) 6(595)(supplement), pp. 147-154
In our country the flat tax was introduced on 1st of January 2005. In Romania, the flat tax is a controversial topic, especially in the current stage when it's taking into account the return to progressive taxation. This paper aims to highlight the effects that the implementation of the flat tax...
Persistent link: https://www.econbiz.de/10011004832
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POTENTIAL INTRODUCTION OF FLAT TAX ON PERSONAL INCOME IN THE UNITED STATES OF AMERICA IN 2007 AND A DISTRIBUTION OF REVENUE
Uminski, Pawel - In: Equilibrium 5 (2010) 2, pp. 221-231
USA is labelled as the most capitalist economy worldwide1. This is confirmed by a lot of economic indicators and … ideological bases which rule in the USA. Nevertheless, all over the history progressive income taxes have functioned in the … inequality. Lots of inequality indicators for the USA are the worst among other developed countries. As statistical data reveal …
Persistent link: https://www.econbiz.de/10011274636
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Republic of Madagascar; Second and Third Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility and Request for Waiver and Modification of Performa...
International Monetary Fund (IMF); International … - 2008
There has been progress in strengthening public financial management; however, improving budget execution and strengthening public finances is required. The tax and custom administration reforms will help bolster private sector-led growth and meet the ambitious revenue target to finance priority...
Persistent link: https://www.econbiz.de/10011244388