Search Results - subject:"TAX SYSTEMS"

Women's voice on redistribution : from gender equality to equalizing taxation

Bozzano, Monica; Profeta, Paola; Puglisi, Riccardo; … - In: European journal of political economy 81 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10014547016

Impacts of the tax system on the cash flow discount model : application of the General Model

Milanesi, Gaston Silverio; Tennina, Maria Agustina - In: Ciencias administrativas : revista digital 11 (2024) 23, pp. 1-14

Persistent link: https://www.econbiz.de/10015107869

Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity

Ferey, Antoine; Lockwood, Benjamin B.; Taubinsky, Dmitry - 2022

sources. We study unrestricted tax systems on income and savings (or other commodities), as well as simpler tax systems that …This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax … systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other …

Persistent link: https://www.econbiz.de/10013427744

Read my lips? Taxes and elections

Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2022

Research on many important questions on taxation is impeded by a lack of cross-nationally comparable data. We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related...

Persistent link: https://www.econbiz.de/10014304157

Sufficient statistics for nonlinear tax systems with general across-income heterogeneity

Ferey, Antoine; Lockwood, Ben; Taubinsky, Dmitry - 2022

Persistent link: https://www.econbiz.de/10013380608

The impact of non-economic factors on voluntary tax compliance behavior : a case study of small and medium enterprises in Vietnam

Nguyen, Thu Hien - In: Economies : open access journal 10 (2022) 8, pp. 1-18

One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers' non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers to comply voluntarily without having to...

Persistent link: https://www.econbiz.de/10013337760

Peru : technical assistance report : tax regime for small taxpayers and special economic zones

Internationaler Währungsfonds - 2022

The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions...

Persistent link: https://www.econbiz.de/10013169078

Read my lips? : taxes and elections

Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2022 - This version: August 2022

Persistent link: https://www.econbiz.de/10014293930

Read My Lips? Taxes and Elections

Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2021

We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...

Persistent link: https://www.econbiz.de/10012799701

Read my lips? : taxes and elections

Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2021

Persistent link: https://www.econbiz.de/10012668487