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Selected issues of personal income taxation harmonization

Wołowiec, Tomasz - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 2, pp. 30-44

In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations...

Persistent link: https://www.econbiz.de/10009959714

Tax burden and foreign direct investment : theory and practice in Vietnam

Nguyn Huu Cung; Hua, Liu - In: Advances in management & applied economics 3 (2013) 3, pp. 85-103

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other countries in the area to attract FDI flows. In addition to...

Persistent link: https://www.econbiz.de/10010148038

Testing taxpayers´ cognitive abilities : survey-based evidence

Massarrat-Mashhadi, Nima; Sielaff, Christian - In: International journal of economic sciences and applied … 5 (2012) 1, pp. 7-22

Our paper assesses the accuracy of individuals ́tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...

Persistent link: https://www.econbiz.de/10010009006

Abgeltungsteuer begünstigt Fremdfinanzierung

Fossen, Frank; Simmler, Martin - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 79 (2012) 17, pp. 11-14

Am 1. Januar 2009 wurde in Deutschland die Abgeltungsteuer für Kapitalerträge eingeführt. Einkünfte aus Kapitalvermögen werden seitdem mit 25 Prozent Einkommensteuer zuzüglich Solidaritätszuschlag abgeltend besteuert. Der Steuerzahler kann weiterhin die Anwendung des alten Steuerrechts...

Persistent link: https://www.econbiz.de/10010079389

Vermögensteuer : erhebliches Aufkommenspotential trotz erwartbarer Ausweichreaktionen

Bach, Stefan; Beznoska, Martin - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 79 (2012) 42, pp. 12-17

Following a Federal Constitutional Court sentence, wealth tax has not been levied in Germany since 1997. A possible … wealth. DIW Berlin has analyzed the revenue from such a wealth tax. Since wealth in Germany is highly concentrated among the … consideration possible adjustments and avoidance by those subject to the wealth tax, it still promises additional tax revenue of 11 …

Persistent link: https://www.econbiz.de/10010079467

Journal of income distribution : an international quarterly

York University, North York, Ontario; International … - Cambridge, Mass. : Ad Libros Publications; anfangs: …; … - 1.1991 -

Persistent link: https://www.econbiz.de/10008393142

Aktuelle Trends in der Besteuerung von Vermögen : Österreich im internationalen Vergleich

Gerhartinger, Philipp - In: Wirtschaft und Gesellschaft : wirtschaftspolitische … 39 (2013) 2, pp. 233-245

Persistent link: https://www.econbiz.de/10010159557

Reforming an insider-outsider labor market : the Spanish experience

Benrolila, Samuel; Dolado, Juan J.; Jimeno, Juan F. - In: IZA Journal of European Labor Studies 1 (2012), pp. 1-29

This paper presents a case study on reforming a very dysfunctional labor market with a deep insider-outsider divide, namely the Spanish case. We show how a dual market, with permanent and temporary employees, makes real reform much harder, and leads to purely marginal changes that do not alter...

Persistent link: https://www.econbiz.de/10010118871

The longer-term effects of human capital enrichment programs on poverty and inequality : oportunidades in Mexico

McKee, Douglas; Todd, Petra E. - In: Estudios de economía 38 (2011) 1, pp. 67-100

Previous empirical research has shown that Mexico's Oportunidades program has succeeded in increasing schooling and improving health of disadvantaged children. This paper studies the program's potential longer-term consequences for the poverty and inequality of these children. It adapts methods...

Persistent link: https://www.econbiz.de/10009959124

Economics, democracy, and the distribution of capital ownership

Ashford, Robert - In: Forum for social economics 40 (2011) 3, pp. 361-370

Persistent link: https://www.econbiz.de/10010185681