The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …

We use the Survey of Consumer Finances to measure the change in federal tax liability that would result should mortgage … interest no longer be deductible from taxable income. We argue that the elimination of this housing tax provision would lead … cost of this tax provision is between 35 and 65 percent of the estimates produced by the Office of Management and Budget …

democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in pluralistic societies over … three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional …

of factors including the growth of income support, healthcare inflation, neoliberal tax reforms, and macroeconomic …

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

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on … introduction - is an attempt at outlining the subject framework for the article and demonstrating potential areas in which the tax … results of conducted simulations, related to the influence of the income tax construction on financial decisions taken by …

further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on … introduction - is an attempt at outlining the subject framework for the article and demonstrating potential areas in which the tax … results of conducted simulations, related to the influence of the income tax construction on financial decisions taken by …