Narrow search
Showing 1 - 10 of 19,924
Cover Image
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
Cover Image
Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …
Persistent link: https://www.econbiz.de/10014023506
Cover Image
Neutral taxation of shareholder income? : corporate responses to an announced dividend tax
Alstadsæter, Annette; Fjaerli, Erik - 2009
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a large panel of non-listed corporations, with a surge of...
Persistent link: https://www.econbiz.de/10003806745
Cover Image
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
Cover Image
The lifecycle of the 47%
Fullerton, Don; Rao, Nirupama - 2016
We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...
Persistent link: https://www.econbiz.de/10011522136
Cover Image
Demographic divide and labor migration in the Euro-Mediterranean region
Tosun, Mehmet Serkan - 2011
This paper provides a demographic outlook of the Euro-Mediterranean region and then shows the economic and fiscal consequences of such demographic differences within a two-region model with international labor mobility. International labor mobility is also examined through an externalities...
Persistent link: https://www.econbiz.de/10009523531
Cover Image
Allgemeine Steuerlehre
Homburg, Stefan - 2010 - 6., stark überarbeitete Aufl.
history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …
Persistent link: https://www.econbiz.de/10010372060
Cover Image
Taxing Bankrupts
Oei, Shu-Yi - 2016
When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy...
Persistent link: https://www.econbiz.de/10013007198
Cover Image
Taxation of families and "families of taxation"? : inequality modification between family types across welfare states
Schechtl, Manuel - 2020 - This version: 22.07.2020
Previous sociological research has overlooked the fact that a welfare state’s tax system does not solely redistribute from rich to poor (vertical) but also between family types (horizontal). Different types of families are treated differently due to (de-)familialization policies in the tax...
Persistent link: https://www.econbiz.de/10012265932
Cover Image
The 'Illegal' Tax
Lipman, Francine J. - 2012
Almost fifty years ago in 1965, on the steps of the State Capital in Montgomery, Alabama, Dr. Martin Luther King, Jr., asked a crowd of twenty-five thousand "How long will prejudice blind the visions of men, darken their understanding, and drive bright-eyed wisdom from her sacred throne?" The...
Persistent link: https://www.econbiz.de/10013108895