Academic literature on the topic 'Income tax'

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Journal articles on the topic "Income tax"

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Goerke, Laszlo. "Income tax buyouts and income tax evasion." International Tax and Public Finance 22, no. 1 (February 4, 2014): 120–43. http://dx.doi.org/10.1007/s10797-013-9302-z.

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Kovinić, Nikola. "Income tax and income tax evasion in selected countries." Ekonomija: teorija i praksa 16, no. 4 (2023): 119–38. http://dx.doi.org/10.5937/etp2304119k.

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Profit tax is a direct tax paid by all countries in the world, and it holds a great importance because it represents a very important source of public revenue. Taxpayers fulfill their income tax obligations by submitting tax returns for specific periods. However, with the establishment of taxes, the issue of tax evasion arises, posing challenges to public service financing. This paper aims to examine the amount and collection methods of profit tax in the USA, European OECD countries, the Republic of Croatia, and the Republic of Serbia. Additionally, it highlights the adverse effects of tax avoidance by taxpayers in the examined countries. The paper employs exploratory and classification methods to identify current trends in income tax and the prevalence of tax evasion. The research reveals significant variations in profit tax rates among the analyzed countries and differences in its contribution to total tax revenue. Furthermore, all observed countries are making great efforts to suppress evasion, which causes great damage to the economy.
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Delestre, Isaac, Wojciech Kopczuk, Helen Miller, and Kate Smith. "Top income inequality and tax policy." Oxford Open Economics 3, Supplement_1 (2024): i1086—i1112. http://dx.doi.org/10.1093/ooec/odad068.

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Abstract The share of pre-tax income flowing to the top of the UK income distribution increased continually and substantially in the three decades leading up to the financial crisis, but has changed little since 2013. Using microdata sampled from UK tax records, we describe the nature of top incomes in the UK and how they are taxed. We show that wage income is the dominant source of pre-tax income, even for highest-income 0.1% of UK adults. However, ‘active’ business income—derived from self-employment or closely-held incorporated businesses—is considerably more important for the top 1% than for those with lower incomes. High-income wage earners work disproportionately in financial services. The high-income self-employed are predominately working in partnerships in professions such as accountancy and legal services. Overall, UK income taxes are progressive: average tax rates rise with income. Taxes on top incomes have been increased since 2010, with the result that the post-tax share of income flowing to the top has fallen. But average tax rates vary significantly within the top and depend on how income is received. Incomes from business ownership and investment are taxed at lower rates than employment income. We discuss options for reforming the taxation of top incomes.
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John Ayoola, Tajudeen, Odunayo Olamide Olaniyi, Peace Ebunoluwa Kolawole, Olateju Dolapo Aregbesola, and Olatunde Wright. "Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria." Public and Municipal Finance 12, no. 1 (March 16, 2023): 12–21. http://dx.doi.org/10.21511/pmf.12(1).2023.02.

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Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals. This paper aims to examine the moderating role of trust in tax authorities for the relationship between tax administration and personal income tax compliance in Nigeria. The study used a survey design to obtain data through a structured questionnaire administered to randomly selected individual taxpayers from Nigeria; 365 responses were collected. The OLS results revealed that tax administration significantly influences personal income tax compliance (β = 0.301, t = 4.068, and p-value = 0.000). Trust in tax authorities significantly influences personal income tax compliance (β = 0.183, t-value = 3.650, and p-value = 0.000). Furthermore, the result showed that trust in tax authorities positively moderates the relationship between tax administration and personal income tax compliance (β = 0.323, t = 4.098, and p-value = 0.000). This study concludes that tax administration significantly affects personal income tax compliance, and trust in tax authorities moderates this relationship in Nigeria.
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Mikheev, Andrej Vyacheslavovich. "PROBABILITY MODEL OF POVERTY CALCULATION SUBJECT TO DIFFERENT FORMS OF INCOME TAXATION." Vestnik of Astrakhan State Technical University. Series: Management, computer science and informatics 2020, no. 4 (October 31, 2020): 101–11. http://dx.doi.org/10.24143/2072-9502-2020-4-101-111.

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The article highlights a probabilistic model constructed for calculating the number of poor and the total income tax levied on all taxpayers under different income tax systems. There is considered the proportional income tax system adopted in the Russian Federation, as well as single-stage systems with both fixed and variable tax rates, in which individuals with low incomes are exempted from income tax. For these tax systems there have been found the dependences of the expected value of the number of the poor and the total income tax on the tax rate, tax-free minimum, and also on the laws of probabilities distribution of total income and the living wage of an individual. A numerical simulation of the found dependences was carried out. The conditions under which the abolition of income tax for individuals with low incomes reduces the number of poor were determined. Mathematical criteria are formulated with the help of which it is possible to assess the feasibility of moving from a proportional system to single-stage income tax systems.
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Абакарова, Р. Ш. "Professional income tax." Voprosy regionalnoj ekonomiki, no. 3(44) (September 15, 2020): 123–29. http://dx.doi.org/10.21499/2078-4023-2020-44-3-123-129.

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В статье раскрываются механизмы налогообложения доходов самозанятых граждан.. Рассмотрен налог на профессиональный доход и влияние данного налога на граждан. Проанализирована ситуация в некоторых зарубежных странах, в которых есть похожий налог, а также сходства и отличия налога на профессиональный доход граждан в Российской Федерации от зарубежных стран. В статье затрагиваются проблемные вопросы самозанятости граждан, проводится анализ возможного перевода и найма сотрудников на новую налоговую систему. Приведены возможные варианты найма сотрудников в лице самозанятых граждан. Введение нового налога на профессиональный доход является попыткой государства создать условия для легального получения доходов самозанятыми, в том числе данная мера должна содействовать частичному решению проблемы теневого сектора экономики. Изучение налога имеет также большое значение для общества в плане распространения информации о новом налоговом режиме, его преимуществах и недостатках. The article reveals the mechanisms for taxing the income of self-employed citizens. The tax on professional income and the impact of this tax on citizens are considered. The situation is analyzed in some foreign countries in which there is a similar tax, as well as the similarities and differences of the tax on professional income of citizens in the Russian Federation from foreign countries. The article touches upon the problematic issues of self-employment of citizens, analyzes the possible transfer and hiring of employees to the new tax system. Possible options for hiring employees in the person of self-employed citizens are given. New tax on professional income is the state’s attempt to create conditions for legal income generation of self-employed, including partial solution to the problem of underground sector of economy. Also study of tax has a great importance to the society in implication information about new tax treatment, it’s advantages and disadvantages.
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FLEURBAEY, MARC, and FRANCOIS MANIQUET. "Fair Income Tax." Review of Economic Studies 73, no. 1 (January 2006): 55–83. http://dx.doi.org/10.1111/j.1467-937x.2006.00369.x.

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Zagorodneva, Anna Karoevna. "INCOME TAX ADMINISTRATION." Theoretical & Applied Science 9, no. 01 (January 30, 2014): 110–12. http://dx.doi.org/10.15863/tas.2014.01.9.17.

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Kesselman, Jonathan R. "Income tax evasion." Journal of Public Economics 38, no. 2 (March 1989): 137–82. http://dx.doi.org/10.1016/0047-2727(89)90023-6.

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Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (March 31, 2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.

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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets from incomes from business activity and highlights its shortcomings. In this context, he proposes introducing progressive tax rates, which will make it possible to shift the tax burden from individuals with low incomes to those who earn higher incomes.
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Dissertations / Theses on the topic "Income tax"

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Cubel, Maria. "Income tax differentiation, equity and tax competition." Thesis, University of York, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288246.

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Yuwono, Thalyta Ernandya. "Individual Income Tax in Indonesia: Behavioral Response, Incidence, and the Distribution of Income Tax Burden." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/econ_diss/36.

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This dissertation estimates the relationship between tax-reporting decision and the change in marginal tax rates, relying on taxpayer's responses (standard labor supply response) as well as reported behavioral responses (compliance). There are still limited studies on elasticity estimates for developing countries. We utilize an applicable theoretical model by using standard labor supply model and summarize a tax avoidance model as the base of our elasticity estimation. The labor supply theoretical model suggests ambiguity of the labor supply decision and the tax avoidance model suggests that the responsiveness of taxpayers in the reporting decision differs across income groups. As previously stated, in developing countries, empirical evidence on reporting decision is still very limited. For our empirical analysis, we estimate reporting income elasticity for microsimulation purposes. We use this elasticity to estimate a dynamic behavior microsimulation model. The elasticity result shows that higher-income groups are more responsive and lower-income groups are less responsive to changes in tax policy. Our empirical analysis continues with estimating differences in taxpayers’ responses to the change in tax policy. We use a modified difference-in-difference model to analyze behavioral responses of taxpayers who are highly affected by the change in marginal tax rate compared to those who are least affected. The result shows that the treatment group, who experienced larger reductions on their marginal tax rate, reported more of their income relative to the control group, whose members are least affected by the change in marginal tax rate. The last part of our empirical analysis examines the distribution of income tax burden across different income groups and examines the government's tax collection from withholding income from some proposed scenarios. We proposed several scenarios and estimated the change in income tax burden compared to that under current income tax law. We also examined the government's revenue loss by calculating the tax differences under current and proposed scenarios. The overall microsimulation results suggest that there is a trade-off between government revenue loss and the distribution of income tax burden.
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Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.

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Thesis (Ph. D.)--Georgia State University, 2008.
Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).
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Duncan, Denvil R. "Essays on Personal Income Taxation and Income Inequality." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/62.

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This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981–2005 period. Our findings suggest that progressivity has a strong negative effect on inequality in reported gross and net income and that this negative effect is strongest in countries whose institutional framework supports pro-poor redistribution. However, the effect of progressivity on true inequality, which is approximated by consumption-based measures of the GINI coefficient, is significantly smaller. The second essay relies on household level data and complements the first in its empirical approach. We simulate the distributional impact of the Russian personal income tax (PIT) following the flat tax reform of 2001 using data from the Russian Longitudinal Monitoring Survey. We use a series of counterfactuals to decompose the change in the distribution of net income into a direct (tax) effect and an indirect behavioral effect. As expected, the direct tax effect increased net income inequality. Changes in the pre-tax distribution, on the other hand, had a large negative impact on inequality thus leading to an overall decline in net income inequality. We also find that the tax-induced evasion response increased reported net income inequality while reducing consumption based measures of net income inequality.
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Grebe, Alta-Mari. "The income tax implications resulting from the introduction of section 12N of the Income Tax Act." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020787.

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Section 12N, introduction into the Income Tax Act by way of Taxation Laws Amendment Act and which became effective on 2 November 2010, provides for allowances on the leasehold improvements on government-owned land and land leased from certain tax exempt entities as stipulated in section 10 (1) (cA) and (t). As section 12N deems the lessee to be the owner of the leasehold improvement, the lessee now qualifies for capital allowances which were previously disallowed.
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Vorster, Jana. "Differentiating between processes of manufacture and other processes within a business for purposes of the Income Tax Act." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03022009-102421/.

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MORITA, Keisuke. "Taxpayer, Tax Evader, and Income Taxation." 名古屋大学大学院経済学研究科, 2005. http://hdl.handle.net/2237/10762.

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Bayer, Ralph C. "The economics of income tax evasion." Thesis, London School of Economics and Political Science (University of London), 2003. http://etheses.lse.ac.uk/2656/.

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This thesis consists of three extended essays on the evasion of income tax. The main purpose of this thesis is to refine the existing tax evasion models in a way that makes it possible to explain empirically established stylized facts that could not be explained before. In the first part we use a standard neoclassical framework in order to analyse the impact of risk preferences on evasion behaviour. We argue that expected value maximization with some fixed and variable costs incurred during the evasion process (moral cost, cost of coverage action etc.) is an appropriate framework to explain the stylised fact that higher tax rates and a higher income lead to more tax evasion. This resolves one of the puzzles concerning tax evasion that was unsolved so far. The second part uses this finding to examine the effect of tax rates on the resources wasted during the process of tax sheltering and evasion detection. We model a declaration detection process, where both, tax inspector and taxpayer, can invest into the probability that the true income from different potential income sources is verified We show that in this contest a higher tax rate leads to more resources that are waste- fully invested in the cat and dog play between authority and taxpayer. The positive effect of rising tax rates and rising income on tax evasion is maintained. The final part of the thesis explains why the tax authority in reality audits sequentially. I.e. it audits single sources at the beginning to conduct a full-scale audit, whenever it finds evidence for irregularities. To do so, we use a simplified version of the model from part two and allow for sequential auditing as well as for different types of taxpayers. The possibility to learn something about the type of the taxpayer by auditing sequentially gives the authority a powerful tool to better target its detection effort. Sequential auditing therefore reduces the amount of non-filers and black market participants as well as the probability that somebody evades a fraction of his total income.
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Selin, Håkan. "Four empirical essays on responses to income taxation /." Uppsala : Department of Economics, Uppsala University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9055.

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Rath, Silke [Verfasser]. "Taxation and Income Distribution: Analysis of Income Tax and Value Added Tax : Evidence from Germany / Silke Rath." Aachen : Shaker, 2012. http://d-nb.info/1069045853/34.

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Books on the topic "Income tax"

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McAteer, William A. Income tax. Dublin: Institute of Taxation in Ireland, 2000.

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McAteer, Willie. Income tax. 8th ed. Dublin: Institute of Taxation in Ireland, 1995.

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McAteer, William A. Income tax. Dublin: Institute of Taxation in Ireland, 1999.

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McAteer, William A. Income tax. 7th ed. Dublin: Institute of Taxation in Ireland, 1994.

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Pritchard, W. E. Income tax. London: Pitman, 1988.

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Services, Broadcasting Support, and Channel Four Television Company, eds. Income tax. London: Channel Four Television, 1988.

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1949-, Murphy D., ed. Income tax. London: Pitman, 1987.

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Pakistan. Income Tax Ordinance 2001: With income tax rules, 2002 : containing income tax rules ... Lahore: Pakistan Co. & Tax Law Reports Publications, 2003.

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Gillani, S. M. Ramzan. Read income tax guide: Income tax law & practice. 4th ed. Karachi: National Advisory Forum, 2008.

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Ramzan, Gillani S. M., ed. Read income tax guide: Income tax law & practice. 4th ed. Karachi: National Advisory Forum, 2008.

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Book chapters on the topic "Income tax"

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Murdock, M. Casey. "Income." In Tax Insight, 25–34. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4738-8_3.

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Murdock, M. Casey. "Income." In TAX INSIGHT, 25–34. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4842-0629-4_3.

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Murdock, M. Casey. "Income." In TAX INSIGHT, 25–34. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-6311-1_3.

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Sarmento, Joaquim Miranda. "Income Tax." In Springer Texts in Business and Economics, 113–25. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22097-5_6.

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Sless, Henry. "Income Tax." In 110 Years of Taxation from Pitt to Lloyd George, 49–95. Cham: Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-39218-4_4.

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Davies, Bill, and Rachel Cooper. "Income tax." In Essential Business Law and Practice for SQE1, 81–88. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003289760-18.

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Murdock, M. Casey. "Employment Income." In Tax Insight, 55–62. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4738-8_6.

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Murdock, M. Casey. "Retirement Income." In Tax Insight, 63–73. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4738-8_7.

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Murdock, M. Casey. "Employment Income." In TAX INSIGHT, 57–64. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4842-0629-4_6.

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Murdock, M. Casey. "Retirement Income." In TAX INSIGHT, 65–74. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4842-0629-4_7.

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Conference papers on the topic "Income tax"

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Sinkovic, Z., and L. Pribisalic. "Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax." In 2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO). IEEE, 2022. http://dx.doi.org/10.23919/mipro55190.2022.9803705.

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ICHIM, Cristinel. "Tax and Income Tax on Buildings- Income Source for Local Budgets." In The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges, May 10-11, 2018, Stefan cel Mare University of Suceava, Romania. LUMEN Publishing House, 2018. http://dx.doi.org/10.18662/lumproc.59.

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Sheng, Aihui. "Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law." In International Conference on Education, Management and Computing Technology (ICEMCT-15). Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icemct-15.2015.133.

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"SPECIAL TAX REGIME "TAX ON PROFESSIONAL INCOME"." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-88/93.

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"Public Good Provision: Lindahl Tax, Income Tax, Commodity Tax, and Poll Tax, a simulation." In 20th International Congress on Modelling and Simulation (MODSIM2013). Modelling and Simulation Society of Australia and New Zealand, 2013. http://dx.doi.org/10.36334/modsim.2013.f4.fukiharu.

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Mahadianto, Moh Yudi, Apri Dwi Astuti, and Chintya Adella Nurhaliza. "The Effect of Taxpayers Compliance, Tax Socialization and Increase Untaxable Income on Personal Income Tax." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.028.

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Polovinkina, A. A., and V. S. Istomin. "OCCUPATIONAL INCOME TAX: PROBLEMS AND PROSPECTS." In RUSSIA AND CHINA: A VECTOR OF DEVELOPMENT. Amur State University, 2019. http://dx.doi.org/10.22250/rc.2019.1.64.

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Indrasari, Arum, and Irfa Wulandari. "Perception of Zakat and Income Tax." In the 2019 3rd International Conference. New York, New York, USA: ACM Press, 2019. http://dx.doi.org/10.1145/3355166.3355177.

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Paientko, Tetiana. "International Tax Competition and Income Inequality." In The 20th International Joint Conference: Central and Eastern Europe in the Changing Business Environment. Prague University of Economics and Business, Oeconomica Publishing House, 2020. http://dx.doi.org/10.18267/pr.2020.cer.2395.19.

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Yingjuan, Wang. "Exploring the Individual Income Tax Planning Scheme of College Teachers under the New Individual Income Tax Law." In Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icssed-19.2019.52.

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Reports on the topic "Income tax"

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Phillips, David, and Bee Boileau. Income tax performance. The IFS, January 2023. http://dx.doi.org/10.1920/re.ifs.2023.0240.

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Phillips, David, and Bee Boileau. Income tax performance. The IFS, January 2023. http://dx.doi.org/10.1920/re.ifs.2023.0239.

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Majd, Saman, and Stewart Myers. Tax Asymmetries and Corporate Income Tax Reform. Cambridge, MA: National Bureau of Economic Research, May 1986. http://dx.doi.org/10.3386/w1924.

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Gamannossi degl’Innocenti, Duccio, and Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, June 2017. http://dx.doi.org/10.1920/wp.ifs.2017.1708.

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Benzarti, Youssef, and Luisa Wallossek. Rising Income Tax Complexity. Cambridge, MA: National Bureau of Economic Research, December 2023. http://dx.doi.org/10.3386/w31944.

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Brown, Kathi. Earned Income Tax Credit. AARP Research, April 2023. http://dx.doi.org/10.26419/res.00610.001.

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Hotz, V. Joseph, and John Karl Scholz. The Earned Income Tax Credit. Cambridge, MA: National Bureau of Economic Research, January 2001. http://dx.doi.org/10.3386/w8078.

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Feenberg, Daniel, and James Poterba. Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns. Cambridge, MA: National Bureau of Economic Research, December 1992. http://dx.doi.org/10.3386/w4229.

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Eissa, Nada, and Hilary Hoynes. Redistribution and Tax Expenditures: The Earned Income Tax Credit. Cambridge, MA: National Bureau of Economic Research, September 2008. http://dx.doi.org/10.3386/w14307.

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Joyce, Robert, Stuart Adam, Andrew Hood, and David Phillips. Labour’s proposed income tax rises for high-income individuals. Institute for Fiscal Studies, May 2017. http://dx.doi.org/10.1920/bn.ifs.2017.bn0209.

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