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Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax

Yin, George K. - 2014

). This symposium paper describes general principles and specific practices to improve compliance and enforcement of the PIT …

Persistent link: https://www.econbiz.de/10014177160

Important Developments in Federal Income Taxation

Morse, Edward A. - 2012

This continuing education program covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and advisors...

Persistent link: https://www.econbiz.de/10014162762

Taxing the Top 100 : U.S. Estimates of Winners and Losers From Pillar One Amount A

Eden, Lorraine - 2021

The October 2020 Pillar One proposal by the OECD/Inclusive Framework (IF) is designed to shift some portion of the global pre-tax profits of multinational enterprises (MNEs) in automated digital services (ADS) and consumer-facing businesses (CFB) to Market jurisdictions where ADS and CFB...

Persistent link: https://www.econbiz.de/10013223184

Important Developments in Federal Income Taxation

Morse, Edward A. - 2013

This outline covers significant development in federal income taxation along with a few other interesting or noteworthy tax topics. The outline also includes brief coverage of the ATRA 2012 and some significant developments under the ACA. It is not intended to provide exhaustive coverage, but it...

Persistent link: https://www.econbiz.de/10013071558

Automation and the Income Tax

Soled, Jay A. - 2019

Technological advancements are playing a transformative role in curtailing the need for labor. These very same forces are catapulting capital in the form of robotics, machinery, and intellectual property to the economic forefront. In virtually every sphere of human existence, labor's decline and...

Persistent link: https://www.econbiz.de/10012894849

Taxing High-Income Earners : Tax Avoidance and Mobility

Esteller-Moré, Alejandro; Piolatto, Amedeo; Rablen, … - 2023

The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in...

Persistent link: https://www.econbiz.de/10014357935

Income Tax Evasion : Tax Elasticity, Welfare, and Revenue

Gillman, Max - 2021

This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output. It shows how an...

Persistent link: https://www.econbiz.de/10013246224

The Individual Impact of Tax Fairness Dimensions on Tax Compliance : Canadian Evidence

Farrar, Jonathan - 2012

, vertical equity, exchange equity, and procedural fairness. Although research suggests that compliance usually increases with … tax fairness, little is known about the individual impact of each dimension on compliance. Accordingly, we develop … that only horizontal equity is significantly and positively associated with compliance in the Canadian context. We also …

Persistent link: https://www.econbiz.de/10013112830

Taxing high-income earners : tax avoidance and mobility

Esteller-Moré, Alejandro; Piolatto, Amedeo; Rablen, … - 2016

The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate signifi cant positive spillovers, but are also highly mobile: a 1% increase...

Persistent link: https://www.econbiz.de/10011533731

Tax morale and fairness in conflict : an experiment

Engel, Christoph; Mittone, Luigi; Morreale, Azzurra - 2019

taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn that income is …

Persistent link: https://www.econbiz.de/10011977884