Tax Inclusive, Tax Exclusive, and Tax Bases in Between

Some taxes, most notably FICA, apply to a base that is neither tax inclusive nor tax exclusive. This note provides formulas for expressing tax rates on hybrid tax bases in tax-inclusive and tax-exclusive terms, and demonstrates that obligations under the Self Employment Contributions Act fail to track obligations under FICA because of confusion about the appropriate tax base adjustment

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Year of publication:	2011
Authors:	Listokin, Yair
Publisher:	[2011]: [S.l.] : SSRN
Subject:	Steuererhebungsverfahren \| Taxation procedure \| Steuer \| Tax \| Steuereinnahmen \| Tax revenue \| Einkommensteuer \| Income tax

Extent:	1 Online-Ressource (4 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 130, No. 9, February 2011
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H2 - Taxation, Subsidies, and Revenue
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013128058