Journal articles: '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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Kunieda, Shigeki. "New Optimal Income Tax Theory and Japan's Income Tax System." Japanese Economy 39, no. 4 (December 2012): 60–78. http://dx.doi.org/10.2753/jes1097-203x390403.

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Iżewska, Monika. "Personal Income Tax and Corporate Income Tax in Reverse Factoring." Studenckie Zeszyty Naukowe 19, no. 31 (June 18, 2017): 63. http://dx.doi.org/10.17951/szn.2016.19.31.63.

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Aguzarova, Fatima S., and Agunda R. Tsirikhova. "TAX DEDUCTIONS FOR PERSONAL INCOME TAX." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/4, no. 139 (2023): 142–47. http://dx.doi.org/10.36871/ek.up.p.r.2023.08.04.018.

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The subject of the study is the study of tax deductions for personal income tax (personal income tax). It is noted that the federal personal income tax under consideration represents the withdrawal of part of citizens’ income to the budget system of the Russian Federation. The researchers found that the total amount of personal income tax receipts is affected by the amount of tax deductions. It is proposed to tighten administrative measures on personal income tax evasion. This applies primarily to employers who violate the norms of labor legislation. The authors propose to introduce a tax-free minimum for working citizens, as well as to revise the tax legislation in terms of time limits when providing social tax deductions for education.

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Su, Yudi. "Tax Evasion in Personal Income Tax." Highlights in Business, Economics and Management 21 (December 12, 2023): 924–28. http://dx.doi.org/10.54097/hbem.v21i.14830.

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Tax evasion is an illegal act of not paying or underpaying tax. With a significant rise in the number of tax evasion cases in recent years, discussions based around this topic has increased overall. Its substantial level of severity not only affects the tax evaders themselves, but also influences the economy as a whole. Although there are many types of taxes that are likely to be evaded, for example corporate income tax, this essay aims to discover several aspects of tax evasion in personal income tax, such as the ways in which people tax evade, including the question of why people tax evade and real life examples of public figures. It focuses on the current consequences of tax evasion in today's society, including research conducted across different countries and how they deal with tax evasion cases. Moreover, detection methods of tax fraud used by tax authorities and the government are mentioned.

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Torregrosa-Hetland, Sara. "Inequality in tax evasion: the case of the Spanish income tax." Applied Economic Analysis 28, no. 83 (July 15, 2020): 89–109. http://dx.doi.org/10.1108/aea-01-2020-0007.

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Purpose The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004. Design/methodology/approach The approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income but introduces two methodological innovations, which could be useful for further studies: correction for sample selection with a Heckman two-step setting and the calculation of different evasion rates for top incomes with an interaction term. Findings Evasion in capital incomes was significant throughout these years. Financial incomes were reported at around 50-70 per cent of their real value, with the lowest estimates corresponding to the top decile. Revenues from fixed capital display similarly low compliance rates for the top 10 per cent. Tax evasion in self-employment incomes (direct assessment) is estimated at 20 per cent for 2001. Mostly because of a composition effect, this means that fraud was higher at the top of the income distribution, thus having a regressive impact. Inequality statistics and top income concentration estimates should, therefore, be revised upwards. Originality/value This is the first paper to estimate the distributive impacts of tax evasion in Spain, and one of very few internationally.

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Sekhon, Shailinder. "Indian Agricultural Income Lessens the Income Tax Burden: A Fiscal Illusion." VISION: Journal of Indian Taxation 9, no. 2 (2022): 70–83. http://dx.doi.org/10.17492/jpi.vision.v9i2.922205.

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The Indian income tax law spares the Indian agricultural income from payment of income tax because charging tax on agriculture produce or keeping it exempted is a state subject. But from the financial year 1974-75 by an amendment the Union government increased the tax burden on the taxpayer having both agricultural as well as non-agricultural income. This system was executed as an enforcement of the provisions of “Partial Integration of agricultural income with non-agricultural income” for tax rate purposes. As a result taxpayer bears more tax burden on his non-agricultural income due to his agricultural income which otherwise comes under the category of exempted incomes. The paper highlights the fact that how a fiscal illusion is created by increasing the tax rates. State governments need to raise this issue at appropriate platforms to question why government is collecting additional tax revenue against the agricultural income which is the state subject.

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Radadiya, Sanjay K. "Income Tax Act 1961 V/S Direct Tax Code 2009." Indian Journal of Applied Research 2, no. 2 (October 1, 2011): 16–18. http://dx.doi.org/10.15373/2249555x/nov2012/6.

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Bach, Stefan, Giacomo Corneo, and Viktor Steiner. "Effective Taxation of Top Incomes in Germany." German Economic Review 14, no. 2 (May 1, 2013): 115–37. http://dx.doi.org/10.1111/j.1468-0475.2012.00570.x.

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Abstract We exploit a dataset that includes the individual tax returns of all taxpayers in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5% and contributes more than a quarter of total income tax revenue. Within the top percentile, the effective average tax rate is first increasing, then decreasing, with income. Since the 1990s, effective average tax rates for the German super-rich have fallen by about a third, with major reductions occurring in the wake of the personal income tax reform of 2001-05. As a result, the concentration of net incomes at the very top of the distribution has strongly increased in Germany.

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Gärtner, Manfred. "Bankgeheimnis und Verrechnungssteuer: Konsequenzen für die Steuerehrlichkeit in den Kantonen der Schweiz." Perspektiven der Wirtschaftspolitik 12, no. 3 (August 2011): 258–79. http://dx.doi.org/10.1111/j.1468-2516.2011.00365.x.

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AbstractSwiss banking secrecy tempts foreigners to remain silent about capital incomes and, thus, not pay taxes as obliged by law, but residents of Switzerland as well. Therefore, Switzerland introduced a withholding tax on capital income in order to make domestic residents report levels of wealth and capital incomes properly. We ask whether a withholding tax rate of 35 percent achieves this goal. For this purpose, marginal income tax rates are computed and income distributions are estimated for each canton. From these we identify income levels and shares of tax payers for whom the withholding tax does not work as intended.

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Tskhovrebov, Mels Pavlovich. "On increasing the degree of progressiveness of the income tax in Russia." Management and Business Administration, no. 3 (October 18, 2021): 74–82. http://dx.doi.org/10.33983/2075-1826-2021-3-74-82.

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Income tax fulfills not only fiscal, but also social and regulatory function in the economy. Currently, the main burden of paying income tax in Russia is borne by workers with low and middle incomes. In order to increase the social function of the income tax, it is necessary to continue reforming it in order to achieve greater progressiveness. The overall progressiveness of income tax depends on the structure of all tax categories, exemptions and deductions, and not only on the difference between the maximum and minimum rates. As shown in the article, Russian tax legislation does not provide for a lower income threshold that is exempt from income tax, and the amount of tax deductions for children does not provide meaningful support to families. When changing the parameters of income tax, an integrated approach is important, taking into account the possible consequences in the form of a drop in income of regions especially sensitive to this type of tax.

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TKACHYK, Fedir, and Victoriia OSTAPCHUK. "EUROPEAN PRIORITIES FOR PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 2(63) (2020): 77–87. http://dx.doi.org/10.35774/sf2020.02.077.

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Introduction. In the current conditions of globalization of socio-economic development and formation of a new financial civilization, social aspects of tax policy take a important place. The system of taxation of income of citizens in Ukraine today is not fully coping with the performance of their functions. The experience of developed European countries on the formation of an effective mechanism of taxation of personal income will contribute to the establishment of the newest social and fiscal-oriented paradigm of taxation of citizens in Ukraine. The increased interest in the procedures for administering the personal income tax is also explained by the fact that this tax is one of the main sources of income to the budget of Ukraine. The purpose is to determine the peculiarities of taxation of personal income tax in Ukraine, to find out the common and different features tax system in Ukraine and European countries, to systematize recommendations on improving the mechanism of taxation of personal income. Results. The international typology of personal income tax systems is given. The general features of personal income taxation and mechanisms of application of personal income tax rates in some countries of the European Union are considered. It is argued that the implementation of the European tax experience will facilitate a faster transition to a new and effective system of personal income taxation in Ukraine. To improve personal income taxation in Ukraine, it is necessary to revise personal income tax rates, increase the amount of tax-free minimum incomes, ensure the full functioning of electronic declaration of personal incomes, optimize concessional policies, increase tax literacy and tax culture. Prospects. Further research will focus on the social aspects of taxing citizens' income in terms of differentiation of tax rates, the logic of using preferences in taxing personal income, the introduction of an effective threshold of the non-taxable minimum income, promoting the right to tax rebates, etc.

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Lehmann, Etienne, François Marical, and Laurence Rioux. "Labor income responds differently to income-tax and payroll-tax reforms." Journal of Public Economics 99 (March 2013): 66–84. http://dx.doi.org/10.1016/j.jpubeco.2013.01.004.

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Kulicki, Jacek. "Opodatkowanie podatkiem dochodowym wynagrodzenia i innych świadczeń otrzymywanych przez posłów wybranych w Polsce do Parlamentu Europejskiego oraz świadczeń otrzymywanych przez posłów i senatorów wybranych do parlamentu krajowego." Zeszyty Prawnicze Biura Analiz Sejmowych 3, no. 71 (2021): 170–76. http://dx.doi.org/10.31268/zpbas.2021.50.

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The salary of a Member of European Parliament is taxed on the same terms as salaries of officials and other employees of the European Union. Benefits related to exercising of a MEP mandate are tax free (exempt from EU tax). MEPs’ salaries, parliamentary allowances and other incomes are exempt from Polish income tax. The Polish domestic MPs’ salaries are taxed with a personal income tax as an income from employment. The parliamentary allowance and certain other benefits are exempt from the income tax.

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Jacobs, Donald J. "Victory Tax: A Holistic Income Tax System." Entropy 23, no. 11 (November 11, 2021): 1492. http://dx.doi.org/10.3390/e23111492.

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How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens? Such a tax system, with universal character, is deduced from the following guiding principles: (1) a single tax rate applies to all income types and levels; (2) the tax rate adjusts to satisfy budget projections; (3) government transfer only supplements the income of households with self-generated income below the poverty line; (4) deductions for basic living expenses, itemized investments and capital losses are allowed; (5) deductions cannot be applied to government transfer. A general framework emerges with three parameters that determine a minimum allowed tax deduction, a maximum allowed itemized deduction, and a maximum deduction defined by income percentage. An income distribution that mimics the United States, and a series of log-normal distributions are considered to quantitatively compare detailed characteristics of this tax system to progressive and flat tax systems. To minimize government dependency while maximizing after-tax income, the effective tax rate (ETR) as a function of income percentile takes the shape of the letter, V, inspiring the name victory tax, where the middle class has the lowest ETR.

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Tanchev, S. "How the proportional income taxation increases inequality in Bulgaria." Journal of Tax Reform 7, no. 3 (2021): 244–54. http://dx.doi.org/10.15826/jtr.2021.7.3.101.

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The proportional income tax is popular in countries of Central and East Europe and 14 CEE countries adopted it with different tax rates from 1994 till 2008 year. But four of them have replaced it with the progressive tax yet. The main criticisms towards the proportional income tax is that it leads to an increase of the inequality after taxation. The article aims to evaluate the impact of the proportional income tax without non-taxable minimum on inequality in Bulgaria, measured by the Gini index. The relationship between the Gini index and the growth rates of GDP per capita, the gross average income and net average income was studied. The methods of Ordinary Least Square (OLS) and correlation were applied to determine the impact of proportional income tax on income inequality in Bulgaria. The research covers the period from 2008 till 2019. National statistical institute of Bulgaria data (12 observations) has been used. The empirical results confirm positive relationship between Gini index and the growth rates of GDP per capita, the gross average income and net average income in system of proportional income tax. Inequality in Bulgaria had increased by 22% after introducing the proportional income tax in 2008, the highest incomes have increased by 113% and the lowest only by 85%. The results of the study show that the increase of the gross average income and net average income leads to increase of the inequality measured with Gini index. Therefore, after taxation of incomes with proportional income tax the inequality does not decrease, but continues to increase. It may be inferred that the proportional taxation increase inequality in Bulgaria.

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Zarkovic-Rakic, Jelena, and Marko Vladisavljevic. "Tax reforms and income inequality in former Yugoslav countries: Escaping the avant-garde neoliberalism in the income tax policy." Panoeconomicus 68, no. 2 (2021): 231–52. http://dx.doi.org/10.2298/pan2102231z.

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After the breakup of former Yugoslavia Croatia, Serbia and Slovenia followed different income tax reform trajectories that could explain currently different levels of income inequality in these countries. Our paper analyzes redistributive effects of introducing progressive tax systems, like the ones currently implemented in Slovenia and Croatia, in the Serbian context. Using microsimulation modeling and Survey on Income and Living Conditions data for 2017 our results suggest that implementation of both Croatian and Slovenian tax system would yield lower levels of income inequality and poverty if applied in Serbia. Slovenian system achieves larger decrease in inequality due to higher tax burden on the top incomes and brings significant increase in tax revenues. Croatian tax schedule achieves stronger decrease in poverty as more generous personal allowance exempt higher portions of low incomes from labour taxes.

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Gaw, Carol. "China Tax Scene: PRC Individual Income Tax." Intertax 31, Issue 2 (February 1, 2003): 94. http://dx.doi.org/10.54648/taxi2003020.

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Rolle, Giovanni. "Is corporate income tax a withholding tax?" EC Tax Review 12, Issue 1 (March 1, 2003): 36–42. http://dx.doi.org/10.54648/ecta2003005.

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Sainsbury, Tristram, and Robert Breunig. "Tax planning in Australia’s income tax system." Agenda - A Journal of Policy Analysis and Reform 27, no. 1 (December 22, 2020): 59–83. http://dx.doi.org/10.22459/ag.27.01.2020.03.

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LOHVINOVSKA, Svitlana, and Tetiana KYRIAZOVA. "Influence of personal income tax on budget income formation of Ukraine." Economics. Finances. Law 12/2023, no. - (December 18, 2023): 44–47. http://dx.doi.org/10.37634/efp.2023.12.9.

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The paper defines the characteristics of population income taxation as the main component of tax revenues of the budget. The impact and fiscal significance of the personal income tax in the structure of tax revenues of the budgets of Ukraine is substantiated. When writing the paper, the method of comparison, synthesis, analysis, tabular and graphical presentation of research results was used, analyzing the dynamics of personal income tax receipts for 2018-2022. The necessity of today's realities regarding the creation of conditions in the tax system for the development of the country's economy and the formation of a stable budget is stated at the current stage. Taxes are an important part of the economic system and affect the formation of the revenue part of the state budget. During the analysis, the impact of the personal income tax on tax revenues to the state budget was revealed. It is outlined that usually indirect taxes prevail in the formation of the revenue part of the state's financial plan, because evasion of their payment is almost impossible. And in modern conditions, when Ukraine needs to restore territories, enterprises, it is the tax system that needs to create conditions for the development of the country's economy and the formation of a stable budget. Changes to the Tax Code and the loss of economic potential in some territories due to the closure or complete destruction of enterprises, the reduction of working personnel led to a decrease in tax revenues. In recent years, the contribution of personal income tax to the state budget has been - 21%; to regional budgets – 15%; to the budgets of territorial communities - 64%, which gives territorial communities the opportunity to increase their own financial resources. In order to achieve this goal, it is necessary to carry out a comprehensive reform of the tax system aimed at increasing the fiscal role of direct taxes by reducing the tax burden on business and the population, increasing the efficiency of tax collection, reducing the level of corruption and supporting small and medium-sized enterprises. And the proposed results of the research will help territorial communities to form their own incomes at the expense of income tax on the incomes of individuals and to perform the functions assigned to them.

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Nasim, Anjum. "Agricultural Income Taxation: Estimation of the Revenue Potential in Punjab." Pakistan Development Review 51, no. 4II (December 1, 2012): 321–37. http://dx.doi.org/10.30541/v51i4iipp.321-337.

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In May 2011 a senator of the Muttahida Quami Movement (MQM), moved a private member’s constitutional amendment bill to remove the exemption provided to agricultural incomes from federal income taxation. The proposed amendment mentioned a potential revenue of Rs 200 billion from Agricultural Income Tax (AIT). This figure, however, differs widely from some other reported estimates of potential agricultural income tax.1 The issue of AIT is likely to echo again in the parliament and outside as Pakistan grapples with the issue of its low tax revenues. It is, therefore, important to carefully analyse the potential revenue from AIT to allow more informed discussion and policy decisions on tax options at the federal and provincial levels. The 1973 Constitution of Pakistan gives provincial assemblies the exclusive power to make laws pertaining to taxes on agricultural income.2 Agricultural income could be interpreted narrowly to include crop farming and rental income from land, or more broadly to include income from livestock and animal husbandry. There is no ambiguity that income from the narrower interpretation falls within the domain of provincial taxation though there may be room for debate whether the provincial jurisdiction extends to the broader definition of agricultural income or not [see Nasim (2012)]. Since 1996-97 all four provinces have instituted some form of tax on agriculture land or incomes. In its implementation this tax is largely a land tax (based on acreage) rather than a tax on agricultural income.

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Sinelnikov-Murylev, S., S. Batkibekov, P. Kadochnikov, and D. Nekipelov. "Assesment of the Results of Personal Income Tax Reform in Russia." Voprosy Ekonomiki, no. 6 (June 20, 2003): 61–77. http://dx.doi.org/10.32609/0042-8736-2003-6-61-77.

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The paper contains results of the analysis of personal income tax reform in Russia in 2000, including the influence of the reform on tax base, tax revenues and progressivity of income taxation. On the basis of the theoretical model the authors formulate two main hypotheses, concerning the influence of major factors on personal income tax revenues and tax base. The first hypothesis implies that the decrease in marginal income tax rate caused the decrease in personal income tax evasion, increase in tax revenues and tax base. The second hypothesis is that the decrease in tax evasion, especially among taxpayers with high incomes, increased their tax burden and, as a result, the level of vertical equity. The paper also includes the results of empirical tests of the above hypotheses about the change in tax evasion and progressivity using the regional data in 2000 and 2001; a number of measurers in the sphere of economic policy is put forward.

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Maag, Elaine, and Nikhita Airi. "Moving Forward with the Earned Income Tax Credit and Child Tax Credit: Analysis of Proposals to Expand Refundable Tax Credits." National Tax Journal 73, no. 4 (December 1, 2020): 1163–86. http://dx.doi.org/10.17310/ntj.2020.4.11.

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Policymakers grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship among low- and moderate-income families. Refundable tax credits provide substantial support and relief to many. This analysis details who benefits from the earned income tax credit (EITC) and the child tax credit (CTC) and four large-scale tax credit proposals that would provide substantial and ongoing benefits through these or similar credits. Broadly, proposals focused on children exclude childless adults and the elderly, and proposals focused on work exclude nonworkers, including most of the elderly, but include many workers with children.

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34

HUA, HU. "DECOMPOSITION OF SOCIAL INCOME ADJUSTMENT EFFECT OF CHINA’S PERSONAL INCOME TAX AND SELECTION AMONG DIFFERENT UNIFORM INCOME TAX MODES." Singapore Economic Review 63, no. 04 (September 2018): 917–41. http://dx.doi.org/10.1142/s0217590817420036.

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Based on 10342 Chinese family samples, by means of non-linear models, the effects of wage income tax (WIT), individual business income tax (IBIT) and other income tax (OIT) on the income gap in China are analyzed. It is found that China’s classified income tax is helpful to narrow the income gap. WIT plays a very important role in narrowing the income gap, with IBIT and OIT widening the income gap. Such income taxes, especially WIT, cause differences of the tax burden between taxpayers who have the same income amount. Uniform income tax is an indispensable measure to solve the problems. On the basis of the income tax systems of 13 countries, 16 different kinds of personal or household uniform income tax modes were built up. Namibia’s household uniform income tax mode is practical to China, because the income adjustment effect of such mode is stronger than that of China’s classified income tax, but the average tax rate of it is lower than that of China’s classified income tax.

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35

Chábová, Nikola, and Kateřina Kubenková. "Municipality and income tax." Annual Center Review, no. 10 (2017): 37–41. http://dx.doi.org/10.15290/acr.2017.10.08.

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36

Martin, Roch. "Recent Income Tax Developments." Alberta Law Review 40, no. 1 (May 1, 2002): 19. http://dx.doi.org/10.29173/alr501.

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This article provides a summary of the civil penalties provisions of the Income Tax Act While various warning cries have been directed at these provisions, their purpose and scope should not be ignored. The discussion is not intended to provide a detailed analysis; a working summary, consisting of legislative amendments and judicial developments, is the goal of this article. The Appendix contains possible applications of the provisions.

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37

Park, Hun. "Corporate Income Tax Law." Seoul Tax Law Review 28, no. 2 (August 31, 2022): 447–49. http://dx.doi.org/10.16974/stlr.2022.28.2.009.

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38

Schanz, Sebastian, and Deborah Schanz. "The Income Tax Paradox." Intertax 38, Issue 3 (March 1, 2010): 167–69. http://dx.doi.org/10.54648/taxi2010018.

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In non-neutral tax systems, levying taxes may have a paradoxical effect on investments: An investment’s value increases due to taxation. The so-called income tax paradox occurs when an investment’s after-tax net present value exceeds the net present value before taxes. In this article, we explain reasons for this paradoxal effect and demonstrate the income tax paradox using numerical examples. We show that occurrence of the tax paradox depends on taxation of interest income in the country where the investment project is carried out. Depending on the tax system, investments that are profitable (unprofitable) on a pre-tax basis can be unprofitable (profitable) due to taxes. Thus, an optimal investment decision can only be made by taking taxes into account.

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39

Leigh-Pemberton, Jonathan. "Income Tax and Philosophy." Cogito 2, no. 2 (1988): 33–34. http://dx.doi.org/10.5840/cogito19882235.

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40

Poszwa, Michał. "Dilemmas Income Tax Result." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 82 (2016): 201–10. http://dx.doi.org/10.18276/frfu.2016.4.82/1-17.

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41

HANNA, CHRISTOPHER H., MARK R. MARTIN, MICHAEL J. DONOHUE, E. DANIEL LEIGHTMAN, CYM H. LOWELL, and LEONARD GOODMAN. "Corporate Income Tax Accounting." Journal of the American Taxation Association 32, no. 1 (March 1, 2010): 83–84. http://dx.doi.org/10.2308/jata.2010.32.1.83.

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42

Kakwani, Nanak C., and Peter J. Lambert. "Measuring Income Tax Discrimination." Review of Economics and Statistics 81, no. 1 (February 1999): 27–31. http://dx.doi.org/10.1162/003465399767923782.

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43

Gunn, D. "A tax on income." Veterinary Record 124, no. 24 (June 17, 1989): 637–38. http://dx.doi.org/10.1136/vr.124.24.637.

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NICHOLSON., J. L. "WAGES AND INCOME TAX." Bulletin of the Oxford University Institute of Economics & Statistics 4, no. 4 (May 1, 2009): 87–89. http://dx.doi.org/10.1111/j.1468-0084.1942.mp4004002.x.

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45

Mullard, Asher. "Patent income tax slashed." Nature Biotechnology 28, no. 3 (March 2010): 192. http://dx.doi.org/10.1038/nbt0310-192a.

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46

Farid, Foad. "COMPOSITE CORPORATE INCOME TAX." Engineering Economist 33, no. 2 (January 1988): 122–29. http://dx.doi.org/10.1080/00137918808966949.

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Strobel, Caroline D. "Net Investment Income Tax." Journal of Corporate Accounting & Finance 24, no. 6 (August 20, 2013): 79–81. http://dx.doi.org/10.1002/jcaf.21896.

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48

Hoynes, Hilary. "The Earned Income Tax Credit." ANNALS of the American Academy of Political and Social Science 686, no. 1 (November 2019): 180–203. http://dx.doi.org/10.1177/0002716219881621.

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In this article, I review the most prominent provision of the federal income tax code that targets low-income tax filers, the Earned Income Tax Credit (EITC), as well as the structurally similar Child Tax Credit and Additional Child Tax Credit. I discuss the programs’ goals: distributional, promoting work, and limiting administrative and compliance costs. The article reviews the history of the programs, the predicted economic effects, and what is known about program impacts and distributional consequences. I conclude that the EITC effectively targets low-income households and is efficient in reducing poverty while encouraging work and that increases in after-tax household incomes lead to improved outcomes over the life course for children of those households. I propose reforms to the program, including policies that expand the generosity of the credit and increase take-up, as well as structural reforms that include spreading benefits throughout the year and reducing reliance on paid tax preparers.

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Ierkwagh, Kwaghkehe. "Emerging Legal Issues in the Taxation of Personal Incomes in Nigeria." ABUAD Law Journal 7, no. 1 (2019): 153–72. http://dx.doi.org/10.53982/alj.2019.0701.07-j.

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The legal framework for personal income taxation in Nigeria is the Personal Income Tax Act, 2004 (as amended in 2011). However, the taxation of personal incomes in Nigeria as provided under the Personal Income Tax Act presents a lot of practical and conceptual legal issues ranging from the legal implications and justifications for the exemption of certain personal incomes from tax liability under the Act, the tax rates, and the issue as to whether the taxation of dividends constitute double taxation. Through the doctrinal research method, this paper has established that apart from equity considerations, the exemption of incomes of registered friendly societies, ecclesiastical and charitable societies from tax has eroded the tax base by creating opportunities for tax avoidance and evasion since incomes of their members or leadership may be concealed as incomes of those organizations, that the legal basis for the exemption of profits of cooperative societies has collapsed and no longer in tune with modern commercial realities, and that the graduated tax rates as provided under the Act is bound to serve as disincentive to work and also encourage labour agitations for better working conditions. It is therefore recommended that the Personal Income Tax Act be amended to clearly draw a difference between incomes of the exempted bodies and their members so as to subject incomes of members to tax, and that the taxation of dividends, though not double taxation be imposed at a low rate, while the graduated tax rates be lowered so that taxpayers may voluntarily comply with their tax obligation with the smallest amount of hissing while government revenue improves significantly.

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김의석. "A Review of 2009 Corporate Income Tax and Personal Income Tax Cases." Seoul Tax Law Review 16, no. 2 (September 2010): 328–60. http://dx.doi.org/10.16974/stlr.2010.16.2.009.

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Journal articles on the topic 'Income tax'

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