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This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used. Most empirical economics is based...
Persistent link: https://www.econbiz.de/10012136005
public debt under control; ii) reduce inequality by increasing the redistributive effect of taxation; iii) promote …
Persistent link: https://www.econbiz.de/10011700368
public debt under control; ii) reduce inequality by increasing the redistributive effect of taxation; iii) promote …
Persistent link: https://www.econbiz.de/10012953887
With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...
Persistent link: https://www.econbiz.de/10013237222
automation and its impact on the current tax system. Historically, the U.S. system of taxation depended on the self-reporting of … American way of taxation, where the IRS strives to administer the tax laws with a realization that the government's interests …
Persistent link: https://www.econbiz.de/10014203906
The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and … book sets out current principles of taxation from both an economic and legal perspective, explains taxation in different ….The book explains the fundamentals of taxation in a simple manner and without reference to a specific legal system. This method …
Persistent link: https://www.econbiz.de/10012828861
Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an...
Persistent link: https://www.econbiz.de/10013321114
goals in re-distribution and social welfare, recognise the influence taxation has on businesses’ competitiveness and …. This review examines ways forward for policy on several fronts: indirect taxation; household income tax and social benefits …; taxes on property and wealth; business taxation; and evasion, avoidance and administration issues. This Working Paper …
Persistent link: https://www.econbiz.de/10010374410
This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units can employ losses as carry-back in the year before the...
Persistent link: https://www.econbiz.de/10010473168
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...
Persistent link: https://www.econbiz.de/10003355568