import tariffs, a business turnover tax, and local sales taxes, by a more efficient and equitable system with a broad …

This report presents estimates of predictions of the Corporate Income Tax (CIT) gap for Armenia for 2023. The predicted …

tariffs. Transformations in the American society after the Civil War triggered an increasing role of the State, calling for a … an income tax. Farmers and the working class joined this demand, feeling that American tax system was harmful to them … federal income tax. Even if struck down by the Supreme Court, the federal income tax of 1894 was an economic milestone in the …

The earned income tax credit provides important benefits to low-income families with children. At substantial costs … income tax credit for childless adults …

, developed a Corporate Income Tax (CIT) Incentives Database to address data gaps and meet emerging needs for more information on …

Income Tax and Social Security Contribution gaps. It is concluded that SRC has sufficient quality data available from …

political donations. Our dataset includes all the households filing their income tax and/or wealth tax returns in France between … 2006 and 2021. Both charitable and political donations benefit from a 66% income tax credit, but only the charitable ones …

proposes a 14% "top-up" Individual Income Tax aimed at reducing overall tax regressivity from income tax and social …

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and …