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Improving taxes and transfers in Australia
Hemmings, Philip J.; Tuske, Annamaria - 2015
Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia,...
Persistent link: https://www.econbiz.de/10011398824
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Decomposing revenue effects of tax evasion, base broadening and tax rate reduction
Das-Gupta, Arindam; Gang, Ira N. - 1998 - (Revised)
This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions...
Persistent link: https://www.econbiz.de/10011577186
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A unified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - 2020
Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...
Persistent link: https://www.econbiz.de/10012174286
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Who participates in tax avoidance?
Alstadsæter, Annette; Jacob, Martin - 2013
This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions … are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish … explaining participation in legal tax avoidance substantially differ from those explaining participation in illegal tax evasion …
Persistent link: https://www.econbiz.de/10009736758
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The Minnesota Income Tax Compliance Experiment : Replication of the Social Norms Experiment
Coleman, Stephen - 2009
This reports the results of a follow-up experiment conducted to validate an earlier experiment showing that if taxpayers overestimate the prevalence of tax evasion, their compliance can be increased by informing them about the true rate of cheating. Tax compliance, therefore, is influenced...
Persistent link: https://www.econbiz.de/10014208569
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God's Income Tax : What Jewish Tithing Practices Can Teach Us About Tax Reform
Chodorow, Adam - 2006
Tax reform and religion were two of the hot button issues during the last election. While at first glance these issues seem unrelated, a number of scholars have argued that religious values should guide our decisions regarding tax reform. This article posits that the relationship between...
Persistent link: https://www.econbiz.de/10012734125
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Legal Calculators and the Tax System
Blank, Joshua D. - 2020
When consumers have questions about companies' services and products, whether medical insurance, airline tickets or home appliances, they almost always encounter automated agents and other forms of customer service technology. Increasingly, tax authorities have begun to offer online...
Persistent link: https://www.econbiz.de/10012848769
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Important Developments in Federal Income Taxation
Morse, Edward A. - 2018
This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It offers a selective treatment of case law and some administrative developments that are likely to interest practitioners and advisors within a broad range of...
Persistent link: https://www.econbiz.de/10012931143
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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
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Recent Developments in Federal Income Taxation : The Year 2017
McGovern, Bruce A. - 2018
These materials discuss as well as provide context to understand the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Service and Treasury during 2017. Amendments to the Code generally are not discussed except to the extent that...
Persistent link: https://www.econbiz.de/10012918975