Academic literature on the topic 'Income tax, France, 1917'
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Journal articles on the topic "Income tax, France, 1917"
Piketty, Thomas, Gilles Postel-Vinay, and Jean-Laurent Rosenthal. "Wealth Concentration in a Developing Economy: Paris and France, 1807–1994." American Economic Review 96, no. 1 (February 1, 2006): 236–56. http://dx.doi.org/10.1257/000282806776157614.
Full textYarovа, Nina, Olha Vorkunova, and Vira Baryshnikova. "FOREIGN EXPERIENCE OF STATE SUPPORT OF INNOVATIVE ACTIVITIES (MACRO- AND MICROECONOMIC ASPECTS)." Development of Management and Entrepreneurship Methods on Transport (ONMU) 83, no. 2 (2023): 5–18. http://dx.doi.org/10.31375/2226-1915-2023-2-05-18.
Full textSmith, Julie P. "Progressivity of the Commonwealth Personal Income Tax, 1917-1997." Australian Economic Review 34, no. 3 (September 2001): 263–78. http://dx.doi.org/10.1111/1467-8462.00195.
Full textMorozova, O. M., and T. I. Troshina. "The Russian Income Tax Against the Background of the Sociopolitical Events of 1917–1920s." Modern History of Russia 13, no. 2 (2023): 322–38. http://dx.doi.org/10.21638/spbu24.2023.204.
Full textCremer, Helmuth, Firouz Gahvari, and Norbert Ladoux. "Income Tax Reform in France: A Case Study." FinanzArchiv 66, no. 2 (2010): 121. http://dx.doi.org/10.1628/001522110x524179.
Full textVoroshilo, Viktoria Viktorovna. "EXPERIENCE WITH TAX CRIMES IN FRANCE." Scientific Bulletin: finance, banking, investment., no. 2 (55) (2022): 31–39. http://dx.doi.org/10.37279/2312-5330-2021-2-31-39.
Full textMagnani, Riccardo, and Luca Piccoli. "Universal basic income with flat tax reform in France." Journal of Policy Modeling 42, no. 2 (March 2020): 235–49. http://dx.doi.org/10.1016/j.jpolmod.2019.07.005.
Full textMuehlbacher, Stephan, Erich Kirchler, Erik Hoelzl, Julie Ashby, Chiara Berti, Jenny Job, Simon Kemp, Ursula Peterlik, Christine Roland-Lévy, and Karin Waldherr. "Hard-Earned Income and Tax Compliance." European Psychologist 13, no. 4 (January 2008): 298–304. http://dx.doi.org/10.1027/1016-9040.13.4.298.
Full textDulamsuren, Nyamaa, and Khatantumur Minjin. "A Study on the Improvement of Income Tax reporting For Business Combinations in Mongolia." International Journal of Economics, Business and Management Research 08, no. 06 (2024): 87–102. http://dx.doi.org/10.51505/ijebmr.2024.8607.
Full textPiketty, Thomas, and Emmanuel Saez. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective." Journal of Economic Perspectives 21, no. 1 (January 1, 2007): 3–24. http://dx.doi.org/10.1257/jep.21.1.3.
Full textDissertations / Theses on the topic "Income tax, France, 1917"
Basquiat, Marc de. "Rationalisation d'un système redistributif complexe : une modélisation de l'allocation universelle en France." Thesis, Aix-Marseille 3, 2011. http://www.theses.fr/2011AIX32041.
Full textWe offer an update and extension of the Bourguignon and Chiappori (1998) reference document. These authors have shown that the French redistributive system is complex, inflexible, inefficient, not much redistributive and heavily biased against labor income as compared with savings and heritage.We show how the concept of basic income, combined with a flat tax on all income, a uniform tax on assets and additional compassionate services, defines a redistributive set with opposite characteristics.The complexity gives way to a universal allowance paid to all regular residents, which vary only by age, 340 euro a month for adults, 192 euro for children (amounts calculated for 2010, indexed on the evolution of GDP), financed by the levy of 18% of the total revenues. A tax on net assets (1% on all assets net of debt) replaces all of the taxation of wealth and its transmission.We use and adapt the microsimulation tool developed by Landais, Piketty, Saez (2011) to compare the distributional effects of the current system to those of our proposal, with an unprecedented level of accuracy for this type of proposal.In total, the redistributive features analyzed by deciles, percentiles and thousandth of income are close. The main differences open a discussion on the fairness of the current system, particularly with respect to the tax burden on labor and the highest wealth
Cieslarová, Andrea. "Analýza vývoje sazeb DPH a zdanění příjmů ve vyspělých zemích." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114679.
Full textJiang, Chen. "L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0405.
Full textThe specific rules for tax-free reorganizations is introduced in China in 2009 by a notice entitled "Notice of taxation on several issues concerning the enterprise income tax treatment on enterprise reorganization". This notice transplanted the specific rules for tax-free reorganizations of American law to China. The United States is a Common Law country; however, China is a country of statutory law. Lacking interpretation of the legislator and jurisprudenc, this legal transplant can only be incomplete. The introduction of the specific rules in China raises, on the one hand, the problem of tax evasion and avoidance, and on the other hand, the problem of tax uncertainty. French law belongs to the same legal family as Chinese law, that of the statutory law, so the system of these two countries has many similarities. Its experiences are easier to integrate into the Chinese law. We rely on the specific rules for tax-free reorganizations in French law to try to find ways of improving the situation that currently exists under Chinese law
Sicsic, Michaël. "Les incitations fiscales au travail et à la recherche et développement en France et leurs effets sur le marché du travail." Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020068.
Full textThis thesis focuses on the financial incentives to work and invest in R&D in France, their evolution and their effects. First, we simulate the incentives to work of the French population both at the intensive and extensive margin, taking into account all taxes on labor income and means-tested benefits. Our estimations show that incentives have increased at the bottom of the income distribution since 1998 as a result of reforms that occured in the 2000s, and that marginal tax rates have shifted from a U-shaped form based on income levels to a tilde-shaped form. Between 1998 and 2014, incentives to work at the intensive margin rose for very low incomes due to the implementation of several reforms. Then, individuals' behavioural responses to these incentives to work are evaluated exploiting tax and means-tested reforms that took place between 2006 and 2015. It shows that the effects of marginal tax rates on labour income are relatively small overall but very heterogeneous depending on individual characteristics. Reactions would be stronger for income tax reforms than for means-tested benefit reforms. Finally, we study the subsidies and tax incentives for R&D (Research Tax Credit and contribution reduction for Young Innovative Firms). We show that R&D support rates increased mostly for small firms in the 2000s. For these firms, we highlight the effect of the sharp increase in R&D public support on employment devoted to R&D activities. This effect would have been positive and increasing between 2004 and 2010, but less than the increase in aid received between 2008 and 2010
Jarige, Benoit. "La fiscalité internationale des sociétés de personnes : étude critique des images fiscales à la lumière des droits britannique et américain." Electronic Thesis or Diss., Bordeaux, 2022. http://www.theses.fr/2022BORD0099.
Full textTransparency, semi-transparency, translucency or fiscal personality are tax images used as a paradigm in the French conception of partnerships in international tax law, in that those images are used to think and resolve the issues raised by the taxation, in France, of international partnerships. Based on those images, the French conception of international taxation of partnership distinguishes between local partnerships and foreign partnerships. On the one hand, local partnerships are said to be semi-transparent or translucent and to have a fiscal personality distinct from their partners. Thusly, local partnerships are construed as the subject of a tax that is yet paid by the partners. Consequently, local partnerships are qualified as resident for the purpose of the bilateral conventions and the foreign partners cannot claim the application of the treaty. On the other hand, the recognition of the transparency of foreign partnerships is accepted in French tax law so the partners may claim the stipulations of the bilateral convention. This conception of international taxation of partnerships, founded on a dual approach of partnerships, is isolated from the taxation known in others countries and lacks coherence in the view of the French tax law. With a critical study of tax images in the light of the British law and the American law, this conception may be challenged. The comparison between French partnerships and British and American partnerships permits to overcome the otherness suggested by the resort of tax images, and to demonstrate instead the unity among those entities (Part 1). Once it has been ascertained, this unity challenges the foundation of the French conception of international taxation of partnership and allows the prospect of its renewal (Part 2)
De, Bruyn Anna Jacoba. "Tax incentives for South African wine producers investing in environmental conservation / Anna Jacoba de Bruyn." Thesis, 2015. http://hdl.handle.net/10394/15170.
Full textMCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2015
Šodková, Karolína. "Srovnání zdanění příjmů fyzických osob v České republice a ve Francii." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-397191.
Full textBooks on the topic "Income tax, France, 1917"
France. Double taxation: Taxes on income and property : protocol between the United States of America and France, amending the Convention of July 28, 1967, as amended, signed at Paris June 16, 1988 with exchange of notes. Washington, D.C: Dept. of State, 1994.
Find full textCanada, Royal Bank of, ed. Digest of the Business Profits War Tax Act, 1916, and Amendment Act, 1917, Canada. Montreal: Herald Press and Advertising Agency, 1997.
Find full textPiketty, Thomas. Les hauts revenus en France au XXe siècle: "inégalités et redistributions, 1901-1998". Paris: Grasset, 2001.
Find full textPiketty, Thomas. Les hauts revenus en France au XXe siècle: Inégalités et redistributions, 1901-1998. Paris: Grasset, 2001.
Find full text1872, Pontifex Bryan b., ed. Canadian income tax: The Income War Tax Act, 1917 : with explanations by the Minister of Finance (as reported in Hansard) and instruction of finance department : table of tax payable by individuals and companies. Toronto: Carswell, 1996.
Find full textMcCollim, Gary B. Louis XIV's assault on privilege: Nicolas Desmaretz and the tax on wealth. Rochester, NY: Rochester Press, 2011.
Find full textBurge, Marianne. Summary of Income Tax Treaty Between France and the United States of America. s.l: French Industrial Development Agency, 1986.
Find full textFrance. Double taxation: Taxes on income : protocol between the United States of America and France amending the convention of August 31, 1994, as amended, signed at Paris, January 13, 2009, with memorandum of understanding . Washington, D.C.]: U.S. Dept. of State, 2012.
Find full textFrance. Atomic energy: International Piping Integrity Research Group (IPIRG) : agreement between the United States of America and France, signed at Fontenay-aux-Roses and Bethesda February 20 and March 5, 1987. Washington, D.C: Dept. of State, 1997.
Find full textFrance. Atomic energy: International Piping Integrity Research Group (IPIRG) : agreement between the United States of America and France, signed at Fontenay-aux-Roses and Bethesda February 20 and March 5, 1987. Washington, D.C: Dept. of State, 1997.
Find full textBook chapters on the topic "Income tax, France, 1917"
Romein, Christel Annemieke. "Brittany: Pay d’États and Don Gratuit (1648–1652)." In Protecting the Fatherland: Lawsuits and Political Debates in Jülich, Hesse-Cassel and Brittany (1642-1655), 159–87. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74240-9_6.
Full text"Income Tax Legislation from 1914 to 1998." In Top Incomes in France in the Twentieth Century, 227–332. Harvard University Press, 2018. http://dx.doi.org/10.2307/j.ctv24w65c0.9.
Full text"Income Tax Legislation from 1914 to 1998." In Top Incomes in France in the Twentieth Century, 227–332. Harvard University Press, 2018. http://dx.doi.org/10.4159/9780674986213-007.
Full textAtkinson, A. B. "Measuring Top Incomes: Methodological Issues." In Top Incomes Over the Twentieth Century, 18–42. Oxford University PressOxford, 2007. http://dx.doi.org/10.1093/oso/9780199286881.003.0002.
Full text"Appendix A: The Raw Statistical Tables Compiled by the Tax Administration from Income Tax Returns (1915–1998 Tax Years)." In Top Incomes in France in the Twentieth Century, 525–605. Harvard University Press, 2018. http://dx.doi.org/10.4159/9780674986213-012.
Full text"Appendix B: Methodology and Results of Estimates Based on Income Tax Return Statistics (1915–1998 Tax Years)." In Top Incomes in France in the Twentieth Century, 606–741. Harvard University Press, 2018. http://dx.doi.org/10.4159/9780674986213-013.
Full textMayer, Arno J. "World War I." In The Comparative Approach to American History, 285–95. Oxford University PressNew York, NY, 1997. http://dx.doi.org/10.1093/oso/9780195112603.003.0020.
Full textBlotnicki, Laurence, and Christophe Heckly. "France." In The Tax System in Industrialized Countries, 93–127. Oxford University PressOxford, 1999. http://dx.doi.org/10.1093/oso/9780198293316.003.0003.
Full textTuomala, Matti. "Optimal Income Taxation and Utility Interdependence." In Optimal Income Tax and Redistribution, 122–35. Oxford University PressOxford, 1990. http://dx.doi.org/10.1093/oso/9780198286059.003.0008.
Full text"Appendix C: Complementary Data on Income Tax Legislation." In Top Incomes in France in the Twentieth Century, 742–61. Harvard University Press, 2018. http://dx.doi.org/10.4159/9780674986213-014.
Full textConference papers on the topic "Income tax, France, 1917"
Андросова, Т. В. "Finland as a Part of the Russian Empire 1809–1917: A State within a State." In Конференция памяти профессора С.Б. Семёнова ИССЛЕДОВАНИЯ ЗАРУБЕЖНОЙ ИСТОРИИ. Crossref, 2023. http://dx.doi.org/10.55000/semconf.2023.3.3.018.
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