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Behavioral Responses and the Distributional Effects of Personal Income Taxes
Duncan, Denvil - 2012
income into a direct (tax) effect and an indirect effect. The indirect effect is further decomposed into evasion and … inequality thus leading to an overall decline in net income inequality. I also find that the tax-induced evasion response … increased reported net income inequality while reducing consumption. To the extent that consumption approximates actual income …
Persistent link: https://www.econbiz.de/10013098496
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Behavioral responses and the distributional effects of the Russian ‘flat’ tax
Duncan, Denvil - In: Journal of policy modeling : JPMOD ; a social science … 36 (2014) 2, pp. 226-240
Persistent link: https://www.econbiz.de/10010360925
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Does income transparency affect support for redistribution? : evidence from Finland's tax day
Dunaiski, Maurice; Tukiainen, Janne - 2023
This paper examines whether income transparency - the public release of citizens' income information - affects support for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities release income information on Finland's top earners to...
Persistent link: https://www.econbiz.de/10014229860
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Progressive tax reforms in flat tax countries
Barrios Cobos, Salvador; Ivaškaitė-Tamošiūnė, Viginta - 2018
Much of the literature on flat tax reforms has highlighted the benefits of introducing flat personal income tax systems in transition economies. The advocated benefits of flat tax systems range from their simplicity, higher compliance and lower distortionary effects on growth and employment....
Persistent link: https://www.econbiz.de/10011982132
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Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States
Cebula, Richard J. - In: BNL Quarterly Review 54 (2001) 219, pp. 401-415
aggregate income-tax evasion in theU.S. over time. In addition, the estimates indicate that federal income tax evasionappears to … taxes and IRS audit rates. …
Persistent link: https://www.econbiz.de/10010753912
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Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States
Cebula, Richard J. - In: Banca Nazionale del Lavoro Quarterly Review 54 (2001) 219, pp. 401-415
aggregate income-tax evasion in theU.S. over time. In addition, the estimates indicate that federal income tax evasionappears to … taxes and IRS audit rates. …
Persistent link: https://www.econbiz.de/10010753919
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Taxation of Trusts
Richardson, Ivor - 2015
With acknowledgment of the growing popularity of the trust as an effective taxation planning vehicle, this article explores various principles of taxing trusts under the Land and Income Tax Act 1956. The author first analyses the requirements of sections 155(a) and 155(b) of the Act and the...
Persistent link: https://www.econbiz.de/10013036677
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Differential bunching impacts across the income distribution : evidence from Zambian tax administrative data
Bryson, Samuel; Adu-Ababio, Kwabena; Mwale, Evaristo; … - 2023
We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for excess bunching at the first kink in the tax...
Persistent link: https://www.econbiz.de/10014442660
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Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy
Albarea, Andrea - 2015
personal income tax (IRPEF), as well as local income taxes, namely the regional and municipal additional income taxes, building … of individual-specific tax evasion rates, which account for the total individual income level, its composition in terms …
Persistent link: https://www.econbiz.de/10013019099
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Progressivity and Potential Income : Measuring the Effect of Changing Work Patterns on Income Tax Progressivity
Sanchirico, Chris William - 2012
The income tax taxes the proceeds from market work, but not the proceeds from time otherwise allocated - whether …
Persistent link: https://www.econbiz.de/10014053036