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Taxation of capital gains and lock-in effect in the Spanish Dual Income Tax
Díaz Caro, Carlos; Crespo Cebada, Eva - In: European journal of management and business economics : … 25 (2016) 1, pp. 15-21
The aim of this paper is to study the possible change in the individual behaviour of the Spanish taxpayers about the willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two stages model is proposed to analyze which variables...
Persistent link: https://www.econbiz.de/10011821671
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Dual income tax: A reform option for personal income tax in Turkey
Celikkaya, Ali - In: Business and Economic Horizons (BEH) 3 (2010) 3, pp. 47-57
While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey … incomes, thus capital incomes should be exempt from corporate income tax rate and the problems of double taxation of … shares several features with the DIT model. The imposition of a pure DIT model in Turkey would improve income taxation and …
Persistent link: https://www.econbiz.de/10008774306
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Tax Policy Changes and Ex-dividend Behavior: The Case of Sweden
Daunfeldt, Sven-Olov - Institutionen för Nationalekonomi, Umeå Universitet - 2002
The purpose of the paper is to study how changes in the Swedish tax system have influenced stock prices and trading volumes around the ex-dividend day. The hypothesis that the ex-dividend price ratio is unaffected by the relatively large tax policy changes in Sweden cannot be rejected, and the...
Persistent link: https://www.econbiz.de/10005424015
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Change-over within little scope: On the decision neutrality of recent tax reform proposals
Siemers, Lars-H. R.; Zöller, Daniel - Volkswirtschaftliche Fakultät, … - 2011
Political economy aspects make progressive income taxation and taxation of capital income imperative in practise … politically feasible change-over to a status of improved taxation is little. We provide an extended dynamic general equilibrium …
Persistent link: https://www.econbiz.de/10008784944
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Declining tax progression and the German dual income tax : conference paper
Jenderny, Katharina - 2013 - Preliminary version
the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in …
Persistent link: https://www.econbiz.de/10010337865
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The Evolution of Top Incomes in an Egalitarian Society; Sweden, 1903–2004
Roine, Jesper; Waldenström, Daniel - 2006
This study presents new homogenous series of top income shares in Sweden over the period 1903-2004. We find that, starting from levels of inequality approximately equal to those in other Western countries at the time, the income share of the Swedish top decile drops sharply over the first eighty...
Persistent link: https://www.econbiz.de/10010320074
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The evolution of top incomes in an egalitarian society: Sweden, 1903 - 2004
Roine, Jesper; Waldenström, Daniel - 2006
This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that, starting from higher levels of inequality than in other Western countries, the income share of the Swedish top decile drops sharply over the first eighty years of the century. The...
Persistent link: https://www.econbiz.de/10010281326
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The Evolution of Top Incomes in an Egalitarian Society; Sweden, 1903–2004
Roine, Jesper; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2006
This study presents new homogenous series of top income shares in Sweden over the period 1903–2004. We find that, starting from levels of inequality approximately equal to those in other Western countries at the time, the income share of the Swedish top decile drops sharply over the first...
Persistent link: https://www.econbiz.de/10005645425
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The Evolution of Top Incomes in an Egalitarian Society: Sweden, 1903–2004
Roine, Jesper; Waldenström, Daniel - Economics Institute for Research (SIR), … - 2006
This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that, starting from higher levels of inequality than in other Western countries, the income share of the Swedish top decile drops sharply over the first eighty years of the century. The...
Persistent link: https://www.econbiz.de/10005649249
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Structural Progression Measures for Dual Income Tax Systems
Kristjánsson, Arnaldur Sölvi; Lambert, Peter J. - Society for the Study of Economic Inequality - ECINEQ - 2012
combines progressive taxation of labour income with proportional taxation of income from capital at a lower rate. Firm links …
Persistent link: https://www.econbiz.de/10011098378