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Inequality and the Mortgage Interest Deduction

Hemel, Daniel Jacob - 2018

The mortgage interest deduction is often criticized for contributing to after-tax income inequality. Yet the effects of the mortgage interest deduction on income inequality are more nuanced than the conventional wisdom would suggest. We show that the mortgage interest deduction causes...

Persistent link: https://www.econbiz.de/10012935656

The impact of tax incentives on the economic activity of entrepreneurs

Harju, Jarkko; Kosonen, Tuomas - 2013

This paper studies the effect of Finnish tax reforms in the mid 1990s on the economic activity and tax avoidance decisions of the owners of small businesses. The reforms reduced income tax rates and increased tax planning incentives for small business owners. They applied only to unincorporated...

Persistent link: https://www.econbiz.de/10009748360

Toward a middle-income tax structure : a development perspective with a focus on Bangladesh

Ahsan, Syed Mainul - 2024

This paper, originally designed to focus on discovering a suitable tax structure that befits an aspiring LMIE as it advances toward the UMIE status. On reflection, it becomes evident that it is hard to meaningfully deliberate on the composition of taxes without focussing in equal measure on the...

Persistent link: https://www.econbiz.de/10015125308

Simplifying Federal Taxes : The Advantages of Consumption-Based Taxation

Edwards, Chris - 2009

. Meanwhile, the congressional Joint Committee on Taxation released a 1,300-page study cataloging the excessive complexity of … national retail sales tax and the Hall-Rabushka flat tax, could dramatically simplify federal taxation. Those tax systems would … eliminate many of the most complex aspects of federal taxation, including depreciation accounting and capital gains taxation …

Persistent link: https://www.econbiz.de/10014204624

Automation and the Income Tax

Soled, Jay A. - 2019

Technological advancements are playing a transformative role in curtailing the need for labor. These very same forces are catapulting capital in the form of robotics, machinery, and intellectual property to the economic forefront. In virtually every sphere of human existence, labor's decline and...

Persistent link: https://www.econbiz.de/10012894849

Improving taxes and transfers in Australia

Hemmings, Philip J.; Tuske, Annamaria - 2015

reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www.oecd.org/eco/surveys/economic-survey-australia.htm). …

Persistent link: https://www.econbiz.de/10011398824

Factors Influencing Income Tax E-filing : A Combined Theoretical Model Approach in Bangladesh

Mannan, Dr Kazi Abdul; Farhana, Khandaker Mursheda; … - 2022

E-filing of income tax return can be seen as an important means to enhance the value of services to the citizen. This paper investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after five years of its implementation in Bangladesh. The study...

Persistent link: https://www.econbiz.de/10013291776

Taxing income or consumption: macroeconomic and distributional effects for Italy

D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2021

We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general...

Persistent link: https://www.econbiz.de/10012705235

Effekte der Verrechnungsmöglichkeit negativer Einkünfte im deutschen Einkommensteuerrecht

Bork, Christhart - 1997

Persistent link: https://www.econbiz.de/10000983401

Income Tax Incidence with Positive Population Growth

Sattinger, Michael - 2010

This paper derives the incidence of linear taxes on capital and labor in a competitive equilibrium in balanced growth. The paper further considers a tax on consumption and a tax credit. Tax incidence is determined using an analytic expression for the saving rate out of income net of all taxes...

Persistent link: https://www.econbiz.de/10014196052