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Des baisses d'impôt : pour qui, comment et quand?<br> Douze constats à prendre en considération avant de procéder à de nouvelles baisses d'impôt sur le revenu au Québec
Godbout, Luc - Centre Interuniversitaire de Recherche en Analyse des … - 2005
This study compares the parameters of income taxation in Quebec with those prevailing elsewhere in the Canadian federation and in the G7 countries. After demonstrating the government of Québec's greater dependence on income taxes, the authors use a historical analysis to show that there has...
Persistent link: https://www.econbiz.de/10005100835
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What makes personal income taxes progressive? The case of Belgium
Decoster, André; Standaert, Isabelle; Valenduc, Christian - In: Brussels Economic Review 45 (2002) 3, pp. 91-112
In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system … aggregate liability progression of the system and that the rate structure is relatively unimportant in explaining progressivity. …
Persistent link: https://www.econbiz.de/10005698000
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Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation
Delgado, Francisco J. - In: INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH (2003) 2, pp. 103-120
progressivity and redistribution. The Navarrese system throws a fiscal pressure similar to the Basque, but with the progressivity …
Persistent link: https://www.econbiz.de/10010841054
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The Progressivity of Income Taxation:<br>A Comparison between Quebec and Ontario
Godbout, Luc; St-Cerny, Suzie - Centre Interuniversitaire de Recherche en Analyse des … - 2005
This study compares the progressivity of the income tax of Quebec and Ontario. After observing the predominance of … of progressivity in both provinces, progressivity indicators are described. Using these indicators, we measured the … progressivity of the Quebec and Ontario tax systems for four different family situations and six levels of income. The results show …
Persistent link: https://www.econbiz.de/10005100785
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La experiencia del sistema de imposición a la renta en el Uruguay de los sesenta
Repetto, Ulises García - Instituto de Economía, Facultad de Ciencias … - 2006
This paper discusses the process of implementing income taxes in Uruguay during the period 1961-1973. The study examines the failure of a previous implementation in the twenties, detailing the positions of the various political parties which tended to appear again during the parliamentary debate...
Persistent link: https://www.econbiz.de/10009131204
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Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries
Bird, Richard M.; Zolt, Eric M. - In: World Development 39 (2011) 10, pp. 1691-1703
retaining progressivity. Countries could use the move to a dual income tax system not just as an opportunity to rationalize the …
Persistent link: https://www.econbiz.de/10010574051
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The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed?
Majcen, Boris; Verbic, Miroslav; Cok, Mitja - Volkswirtschaftliche Fakultät, … - 2007
In 2007 Slovenia launched a comprehensive reform of its tax system. This article presents an analysis of several envisaged tax reform scenarios, including the flat tax proposal, with a dynamic general equilibrium model of the Slovenian economy, linked to a microsimulation model. We focus mainly...
Persistent link: https://www.econbiz.de/10005623227
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Modeling Distortionary Taxation
Panagiotis, Chronis - Bank of Greece - 2009
There has been a lot of discussion recently regarding the macroeconomic consequences of a distortionary taxation system. However the way this distortionary taxation scheme or instrument is modeled in macroeconomic analysis, as well as the ability of these models to capture the effects implied by...
Persistent link: https://www.econbiz.de/10004983548
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Capital Income Taxation in a Growing Open Economy
Nielsen, Søren Bo; Sørensen, Peter Birch - Økonomisk Institut, Københavns Universitet - 1989
The paper studies the dynamic macroeconomic effects of various forms of capital income taxation in a model of a small open economy with perfect mobility of financial capital and intertemporal optimization on the part of households and firms. One of the noteworthy results is that the introduction...
Persistent link: https://www.econbiz.de/10005225430
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Auswirkungen des Kirchhofschen EStGB insbesondere auf die Unternehmensbesteuerung
Homburg, Stefan; Bolik, Andreas - In: EconStor Open Access Articles (2005), pp. 2330-2335
Der Aufsatz untersucht Paul Kirchhofs Vorschlag eines Einkommensteuergesetzbuchs.
Persistent link: https://www.econbiz.de/10010954521