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Arbeitsangebotseffekte des Steuer- und Transfersystems in der Bundesrepublik Deutschland / Labour Supply Effects of the Tax and Benefit System in the Federal Republic of Germany
Wagenhals, Gerhard - In: Jahrbücher für Nationalökonomie und Statistik 220 (2000) 2, pp. 191-213
Zusammenfassung Der Beitrag analysiert die Wirkungen des deutschen Steuer- und Transfersystems auf das Arbeitsangebot …
Persistent link: https://www.econbiz.de/10014608760
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Income taxation and the accounting period
Creedy, John - In: Journal of Economic Studies 25 (1998) 6, pp. 468-485
This paper uses a lifetime income simulation model to examine the effects on inequality and progressivity of extending the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and there is a substantial amount of relative income...
Persistent link: https://www.econbiz.de/10014863545
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The Economic Emancipation of Women and the Tax System
Backhaus, Jürgen - In: Journal of Economic Studies 18 (1991) 5/6
not services relevant to the working mother should be directly connected with employment; the effect of economic …
Persistent link: https://www.econbiz.de/10014863856
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Tax Reform and Feminist Theory in the United States: Incorporating Human Connection
Nelson, Julie A. - In: Journal of Economic Studies 18 (1991) 5/6
Argues the case for reform of US tax codes from a feminist viewpoint. “The household” and “the individual” are falsely distinguished in the tradition of taxing only adult male breadwinners ‐women being engulfed in “the household”. Describes recent analysis of human identity in...
Persistent link: https://www.econbiz.de/10014863857
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The feasibility of an expenditure tax
Pressman, Steven - In: International Journal of Social Economics 22 (1995) 8, pp. 3-15
Argues that while an expenditure tax would increase the complexity and administrative burdens of taxation, these …
Persistent link: https://www.econbiz.de/10014805992
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Direct tax reform in privatizing economies
Ram Pillarisetti, J. - In: International Journal of Social Economics 22 (1995) 8, pp. 22-33
Argues that direct tax reform in India should include elimination of income tax and capital gains taxes. Presents an analysis of how the unbelievably high direct tax rates over several years, coupled with several types of controls, drastically distorted the price and incentive system. Shows...
Persistent link: https://www.econbiz.de/10014805994
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The accounting and taxation relationship in Spanish listed firms
Gallego, Isabel - In: Managerial Auditing Journal 19 (2004) 6, pp. 796-819
differences between accounting and taxable income. The paper analyses the behaviour of listed Spanish firms in this accounting‐taxation …
Persistent link: https://www.econbiz.de/10014928894
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Auditing income tax self‐assessment: the hidden cost of compliance
Turner, John L.; Smith, Malcolm; Gurd, Bruce - In: Managerial Auditing Journal 13 (1998) 2, pp. 95-100
Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand,...
Persistent link: https://www.econbiz.de/10014929607
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The impact of the tax system on self‐employment in the British construction industry
Briscoe, Geoff; Dainty, Andrew; Millett, Sarah - In: International Journal of Manpower 21 (2000) 8, pp. 596-614
This paper examines the impact of government taxation policy on self‐employment as the preferred form of job tenure in … model is specified for explaining construction self‐employment in terms of taxation and other economic determinants and the … the British construction industry. It analyses the rapid growth in self‐employment over the period 1970‐1996 in the …
Persistent link: https://www.econbiz.de/10014782995
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Attilio da Empoli’s significance for economic theory
van Meerhaeghe, Marcel A.G. - In: Journal of Economic Studies 28 (2001) 4/5, pp. 324-333
In 1926, at the age of only 22, da Empoli wrote two remarkable, original books, both of which have aroused much interest. Later da Empoli improved and developed their analysis. Other publications followed, such as his lessons in economic science. Others still were in preparation, but his...
Persistent link: https://www.econbiz.de/10014863916