Narrow search
Showing 1 - 10 of 95,727
Cover Image
Taxation of the self‑employed in Poland and other EU countries : a comparative analysis
Krajewska, Anna; Krajewski, Piotr - In: Comparative economic research : Central and Eastern Europe 24 (2021) 2, pp. 69-85
The article aims to compare the taxation of the self‑employed in Poland and other EU countries. We show that, for years, Poland has been at the forefront of EU countries with the highest self‑employment rates. Our analysis indicates that many people in Poland chose the status of...
Persistent link: https://www.econbiz.de/10012665012
Cover Image
The System of Revenue Sharing and Fiscal Transfers in China
Wang, Xiao; Herd, Richard - Economics Department, Organisation de Coopération et … - 2013
The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and divides spending assignments and responsibilities. Local...
Persistent link: https://www.econbiz.de/10011276970
Cover Image
A Good Time for Making Work Pay? Taking Stock of In-Work Benefits and Related Measures across the OECD
Immervoll, Herwig; Pearson, Mark - 2009
The twin problem of in-work poverty and persistent labour market difficulties of low-skilled individuals has been one of the most important drivers of tax-benefit policy reforms in OECD countries in recent years. Employment-conditional cash transfers to individuals facing particular...
Persistent link: https://www.econbiz.de/10010331402
Cover Image
A good time for making work pay? : Taking stock of in-work benefits and related measures across the OECD
Immervoll, Herwig; Pearson, Mark - 2009
The twin problem of in-work poverty and persistent labour market difficulties of low-skilled individuals has been one of the most important drivers of tax-benefit policy reforms in OECD countries in recent years. Employment-conditional cash transfers to individuals facing particular...
Persistent link: https://www.econbiz.de/10003936137
Cover Image
A Good Time for Making Work Pay? Taking Stock of In-Work Benefits and Related Measures across the OECD
Immervoll, Herwig; Pearson, Mark - Institute for the Study of Labor (IZA) - 2009
The twin problem of in-work poverty and persistent labour market difficulties of low-skilled individuals has been one of the most important drivers of tax-benefit policy reforms in OECD countries in recent years. Employment-conditional cash transfers to individuals facing particular...
Persistent link: https://www.econbiz.de/10008632735
Cover Image
Labour taxation and its effect on employment growth : latest estimations with focus on the Czech Republic
Kábelová, Lucie; Bayer, Ondřej - In: European financial and accounting journal : EFAJ 13 (2018) 2, pp. 45-58
The paper aims to assess effects of the tax wedge on the employment rate in the Czech Republic. To investigate the impact of the tax wedge on the employment growth, we used a one-equation cointegration model based on the Engle-Granger theorem on OECD data. The results are surprising, because of...
Persistent link: https://www.econbiz.de/10011944761
Cover Image
The Aggregate Consequences of Tax Evasion
Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2018
There is a sizeable overall tax gap in the U.S., albeit tax noncompliance differs sharply across income types. While only small percentages of wages and salaries are underreported, the estimated misreporting rate of self-employment business income is substantial. This paper studies how tax...
Persistent link: https://www.econbiz.de/10011892019
Cover Image
Taxing Nudges
Thomas, Kathleen DeLaney - 2020
taxable income. At best, people are ignorant of taxes on nudges, an outcome that is not good for the tax system. At worst …, taxes on nudges may actively deter people from participating in programs with worthy policy goals. To date, policymakers … exempts private-party nudges but taxes identical incentives that come from the government. What's more, an incentive …
Persistent link: https://www.econbiz.de/10012840749
Cover Image
Automation and the Income Tax
Soled, Jay A. - 2019
historic pattern of taxing labor income more heavily than it taxes income derived from capital. However, as technology …
Persistent link: https://www.econbiz.de/10012894849
Cover Image
AI, Taxation, and Valuation
Soled, Jay A.; Thomas, Kathleen DeLaney - 2022
Virtually every tax system relies upon accurate asset valuations. In some cases, this is an easy identification exercise, and the exact fair market value of an asset is readily ascertainable. Often, however, the reverse is true, and ascertaining an asset’s fair market value yields, at best, a...
Persistent link: https://www.econbiz.de/10013290580