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also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run …
Persistent link: https://www.econbiz.de/10012713229
. If carried out, these reforms would simplify the tax system, reduce the overall burden of taxation, and eliminate harmful …
Persistent link: https://www.econbiz.de/10013226706
accounting, auditing, tax returns and consequent quagmire of all tax related cases.Salient features of this new tax system....................Taxation …
Persistent link: https://www.econbiz.de/10013114952
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010418228
The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation.The country's tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and...
Persistent link: https://www.econbiz.de/10013047760
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the … elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on … older workers. -- optimal taxation ; labour income taxation ; labour supply ; taxable income ; Swedish tax system …
Persistent link: https://www.econbiz.de/10009010517
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European … economically optimal fail to be implemented. -- political economy ; taxation ; personal income tax …
Persistent link: https://www.econbiz.de/10009240753
The economic shock and government response to COVID-19 highlight weaknesses in Australia's tax system. COVID-19 puts pressure on a system under strain from long-term structural forces and the tax-free and tax-reduced status of certain sources of income. Returning to a sound structural budget...
Persistent link: https://www.econbiz.de/10012830467
#BlackTaxpayersMatterThe world has witnessed the brutal suffocation of George Floyd on a concrete sidewalk in Minneapolis. While this is but one more example of centuries of relentless violence against Black people, many are hoping that this tragic death might be a catalyst for meaningful...
Persistent link: https://www.econbiz.de/10014031724
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10013044657