inhabitant. In all developed countries, the weight if direct taxes in the volume of fiscal revenue represents from 70% in the EU … to 85% in the USA, which shows the importance of the role this group of taxes has in forming budget revenues. The … economic situation of a state can be positively or negatively influenced by direct taxes; they can hinder or give an urge to …

, bear - to the results obtained from their work - taxes as compulsory levies and charges imposed by the legal State. Tax … burden is the ratio of the sum of all taxes, social contributions and other samples containing the tax collected from central … or local level, and aggregate macroeconomic indicators (GDP, GNP, national income). …

results obtained from their work - taxes as compulsory levies and charges imposed by the legal State. Tax burden is the ratio … of the sum of all taxes, social contributions and other samples containing the tax collected from central or local level …, and aggregate macroeconomic indicators (GDP, GNP, national income). …

A large literature shows that the self-employed underreport their income to tax authorities. In this paper, we quantify … the extent to which the self-employed also systematically underreport their income in U.S. household surveys. We use the … Engel curve describing the relationship between income and expenditures of wage and salary workers to infer the actual …

structure of the taxes paid. According to the results of the study, the author highlights the individual institutional obstacles …

marginal tax rates on capital income. Martin Feldstein argues that such high tax rates hurt the economy even if saving rates … are not sensitive to rates of return, and examines the various ways in which capital taxes distort other aspects of …