Search Results - subject:"Income tax"

The taxation of closely held firms : the achilles heel of the dual income tax system reconsidered

Stenkula, Mikael; Wykman, Niklas - 2022

(METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original … in countries with a dual income tax. The model developed in this paper offers a more general method with less restrictive … assumptions than earlier analyses of a dual income tax system. To illustrate the results, the model is applied to the Swedish dual …

Persistent link: https://www.econbiz.de/10013277457

Dominica : selected issues

Internationaler Währungsfonds - 2022

Persistent link: https://www.econbiz.de/10013169011

What are the economic costs of raising revenue by the Canadian Federal Government

Dahlby, Bev G.; Ferede, Ergete - 2022

Persistent link: https://www.econbiz.de/10013184500

The effect of corporate income tax of agricultural companies on national budget? : the case of the Slovak Republic

Chebeň, Juraj; Krajčírová, Renáta; Vaňová, … - In: Amfiteatru economic : an economic and business research … 23 (2021) 57, pp. 466-482

Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention … the extent of the mutual co-dependence between the corporate income tax and assorted variables via non …-parametric correlation. Moreover, it presents the impact of the corporate income tax on the national tax revenue of the Slovak Republic …

Persistent link: https://www.econbiz.de/10012939019

Albania : technical assisstance report : tax policy reform options for the MTRS

Internationaler Währungsfonds - 2022

Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest...

Persistent link: https://www.econbiz.de/10013168976

Taxes and telework : the impacts of state income taxes in a work-from-home economy

Agrawal, David R.; Brueckner, Jan K. - 2022

This paper studies the interstate effects of decentralized taxation and spending when individuals can work from home (WFH). Because WFH decouples population and employment, the analysis of tax impacts on state populations, employment levels, wages and housing prices is radically different than...

Persistent link: https://www.econbiz.de/10013384493

Do Personal Income Taxes Affect Corporate Tax-motivated Profit Shifting?

De Vito, Antonio; Hillmann, Lisa; Jacob, Martin; … - 2022

This paper examines the role of personal income taxes in multinationals’ corporate tax–induced profit shifting. As required by corporate tax rules in most countries, firms need economic substance in low–corporate tax countries to justify profit shifting to these countries. Because higher...

Persistent link: https://www.econbiz.de/10013291828

Wage Response to Corporate Income Taxes : A Meta-Regression Analysis

Knaisch, Jonas; Pöschel, Carla - 2022

The wage elasticity to corporate income tax (CIT) is an essential parameter for assessing tax policy reforms. This …

Persistent link: https://www.econbiz.de/10013305780

Revenue mobilization for a resilient and inclusive recovery in the Middle East and Central Asia

Benmohamed, Imen; Harb, Mahmoud; Muthoora, Priscilla; … - Internationaler Währungsfonds - 2022

Persistent link: https://www.econbiz.de/10013335905

Intertemporal income shifting and the taxation of business owner-managers

Miller, Helen; Pope, Thomas; Smith, Kate - 2021

We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more...

Persistent link: https://www.econbiz.de/10012802879

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