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Artigos de revistas sobre o assunto "Income tax, France, 1917"
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Piketty, Thomas, Gilles Postel-Vinay e Jean-Laurent Rosenthal. "Wealth Concentration in a Developing Economy: Paris and France, 1807–1994". American Economic Review 96, n.º 1 (1 de fevereiro de 2006): 236–56. http://dx.doi.org/10.1257/000282806776157614.
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Using large samples of estate tax returns, we construct new series on wealth concentration in Paris and France from 1807 to 1994. Inequality increased until 1914 because industrial and financial estates grew dramatically. Then, adverse shocks, rather than a Kuznets-type process, led to a massive decline in inequality. The very high wealth concentration prior to 1914 benefited retired individuals living off capital income (rentiers) rather than entrepreneurs. The very rich were in their seventies and eighties, whereas they had been in their fifties a half century earlier and would be so again after World War II. Our results shed new light on ongoing debates about wealth inequality and growth.
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Yarovа, Nina, Olha Vorkunova e Vira Baryshnikova. "FOREIGN EXPERIENCE OF STATE SUPPORT OF INNOVATIVE ACTIVITIES (MACRO- AND MICROECONOMIC ASPECTS)". Development of Management and Entrepreneurship Methods on Transport (ONMU) 83, n.º 2 (2023): 5–18. http://dx.doi.org/10.31375/2226-1915-2023-2-05-18.
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The foreign experience of state support for innovative activities of enterprises at both the macro and micro levels is discussed in the article.An important condition for the dynamic development of the country at the macro level is the accelerated introduction of modern innovative technologies in the economic, social and other spheres with the wide use of the achievements of science and technology.All rapidly developing spheres of public and state life of the country require close support of the reforms on the basis of modern innovative ideas, developments and technologies that ensure a quick and high-quality breakthrough of the country in this area of activity.State regulation of the economy and innovation processes on the macro level,according to scientists, is one of the main conditions for transferring the functioning of the economy to market relations. The main function of the state in the conditions of market relations is the protection of individual freedom, property and entrepreneurship. The government is obliged to work with the market in one harness.To overcome the crisis on the macro level, it is necessary to develop a strategy for maintaining and developing the scientific, technical and innovative potential of the country in the following areas: restructuring the scientific and technical potential in various sectors of the economy, taking into account the concentration of material, financial and intellectual resources; creation of a science and innovation property fund; development of a system for the use of leasing as an effective market mechanism for subjects of innovative activity; improving the mechanisms of the system for attracting bank loans to expand innovation and create conditions for the development of the capital market; creation in financial and industrial groups along with the system of consolidation of financial and production potentials of special innovation centers coordinating and implementing innovative projects; formation of an institute of developers of innovative projects from among scientific and technical workers, scientists and specialists; formation on the basis of funds supporting innovative activity, associations of funds with developed financial capital to help innovative projects; formation of a system for the targeted use of depreciation fund funds to finance activities related to R&D, experimental and other types of work, development of innovations, patenting of new solutions; improvements in tax legislation, which will increase innovation activity.In recent years, in the economically developed countries of the world, there has been a trend towards the widespread use of indirect stimulation methods on a par with direct ones. This is due to the fact that tax benefits involve much less intervention by the state in the economic life of an enterprise and they encourage already embodied actions, while subsidies only those that have yet to be implemented.An important role on the macro and micro level is played by tax incentives, which are used to develop the activities of enterprises that are aimed at stimulating scientific and technological progress and innovation.Some foreign countries use both types of tax discounts at the same time – both volumetric and incremental, but in relation to different types of expenses:in the USA, for private sector expenditures on fundamental research funding, the general incremental discount was supplemented by a volume discount of 20%;in France, newly established small and medium-sized companies are temporarily exempted from paying income tax or have a «tax holiday» with a reduction of 50% of the income tax they pay for the first five years of their activity;in Great Britain, the tax for innovative startups has been reduced from 20%to 1%.The experience of the USA, where the state encourages the interaction of enterprises and higher education institutions in the field of scientific and research work by providing tax benefits, should be used in Ukraine.Businesses provide necessary equipment to universities free of charge and are able to deduct the cost of this equipment from their gross income. This will make it possible to create powerful research centers on the basis of higher educational institutions of the country.In France, the state encourages personnel training:25% of the increase in personnel training costs are exempt from taxes;personnel training costs are not taxed at all if there is high unemployment.One of the methods that has the greatest value as a benefit is the accelerated depreciation method:in Germany, accelerated depreciation is applied in agriculture (up to 50% of the cost of equipment is written off in the first year, up to 80% in the first three years).Among the indirect economic measures of state regulation of innovative activity in the EU countries is the policy of industrial protectionism for the protection and implementation of innovations in the country.Keywords: state support, micro-macroeconomic aspect, innovation activity, strategy, world economy.
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Smith, Julie P. "Progressivity of the Commonwealth Personal Income Tax, 1917-1997". Australian Economic Review 34, n.º 3 (setembro de 2001): 263–78. http://dx.doi.org/10.1111/1467-8462.00195.
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Morozova, O. M., e T. I. Troshina. "The Russian Income Tax Against the Background of the Sociopolitical Events of 1917–1920s". Modern History of Russia 13, n.º 2 (2023): 322–38. http://dx.doi.org/10.21638/spbu24.2023.204.
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The introduction of income tax in Russia has a long history, but not all stages of this process have been covered in scholarly publications. Due to the low efficiency of the tax institutions of the post-revolutionary governments, their law-making activities and attempts to collect income tax in 1917–1921 remain under-researched. What little the Soviet and White governments had in common was their willingness to base their fiscal practices on the imperial legislation. The practice of application revealed differences. The Bolsheviks consistently developed the existing framework, trying to find forms of tax collection appropriate to the country’s situation despite a long phase of failure in their attempts. Not only the central authorities, but also the county councils and congresses were given greater freedom in rulemaking. In contrast to this experience, the opponents of the Soviet power, didn’t work out the contours of the emergency financial system. The decrees and orders of the White governments were only created to respond to inflationary processes. The construction of the peacetime tax system continued under the extraordinary conditions of economic crisis and famine. The Soviet government and the People’s Commissariat of Finance did not abandon the idea of the income tax, considering its presence a sign of maturity of the tax system and the guarantee of stability of revenue receipts in the budget. At the stage of the class struggle in the economic sphere in the 1920s, it was used as a tool to restrain the growth of bourgeois elements in trade and production. The introduction of this type of tax in the agricultural collective sector lasted for decades. Sporadic attempts to use it in the 1920s were unsuccessful. It was not until 1992 that it took the form of a personal income tax.
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Cremer, Helmuth, Firouz Gahvari e Norbert Ladoux. "Income Tax Reform in France: A Case Study". FinanzArchiv 66, n.º 2 (2010): 121. http://dx.doi.org/10.1628/001522110x524179.
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Voroshilo, Viktoria Viktorovna. "EXPERIENCE WITH TAX CRIMES IN FRANCE". Scientific Bulletin: finance, banking, investment., n.º 2 (55) (2022): 31–39. http://dx.doi.org/10.37279/2312-5330-2021-2-31-39.
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The article considers the tax legislation of France aimed at combating tax crimes. The author’s research conducted in relation to tax violations in France shows interest in the selected study. The fight against tax crimes is of great importance for the economy of any state, including the positive experience of foreign countries. An algorithm of interaction between tax authorities and tax payers in the detection of tax offenses has been developed. The types of tax violations in France and the consequences of their detection for taxpayers are considered. The influence of the adopted tax legislation on the collection of taxes is studied. Namely, an increase in the recovered amounts to the state’s budget based on the results of tax investigations. The analysis of statistical data of tax offenses, tax investigations, which allowed to argue the consequences of the introduced norms, was carried out. The structure of tax crimes by the nature of their implementation over 5 years in France is considered and it is revealed that in recent years crimes of hiding income and undeclared income prevail. The structure of tax crimes, which were carried out in different spheres of the economy, where the most prone to crime is the service sector, is studied. Over a two-year period, the fines received based on the results of the sentences imposed in quantitative and qualitative composition were studied. The interrelation of the recovery of funds from the fight against tax crimes in favor of the state for the period 2010-2018 is studied. The main instruments were one-time fines and recoveries of amounts in accordance with the adopted tax legislation.
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Magnani, Riccardo, e Luca Piccoli. "Universal basic income with flat tax reform in France". Journal of Policy Modeling 42, n.º 2 (março de 2020): 235–49. http://dx.doi.org/10.1016/j.jpolmod.2019.07.005.
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Muehlbacher, Stephan, Erich Kirchler, Erik Hoelzl, Julie Ashby, Chiara Berti, Jenny Job, Simon Kemp, Ursula Peterlik, Christine Roland-Lévy e Karin Waldherr. "Hard-Earned Income and Tax Compliance". European Psychologist 13, n.º 4 (janeiro de 2008): 298–304. http://dx.doi.org/10.1027/1016-9040.13.4.298.
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Is the effort invested to achieve taxable income a relevant factor for tax compliance? If the value of income increases with the effort exerted, reluctance to pay taxes should be high. On the other hand, if income is perceived as compensation for one’s endeavor, there is too much at stake to take the risk of being audited and paying a fine. Consequently, tax evasion should be more likely if income was obtained easily. These contradicting predictions were tested in a questionnaire study with samples from eight countries (Australia, Austria, England, France, Italy, New Zealand, Spain and Switzerland; N = 1,223). Results show that the effort exerted to obtain taxable income and the aspiration level matter in compliance decisions. Hard-earned money is more likely to be reported honestly to tax authorities, particularly if the aspiration level can be satisfied by honest tax reporting.
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Dulamsuren, Nyamaa, e 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, n.º 06 (2024): 87–102. http://dx.doi.org/10.51505/ijebmr.2024.8607.
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In line with the international trend and practice of deeming associated entities as a single economic unit and assessing the taxable income at the group level based on the consolidated income tax statements, many countries in the world including the United States, Australia, New Zealand, and France allow the preparation of consolidated income tax returns and provide special tax credits and exemptions for transactions between the parent and subsidiaries companies of the group, unrealized gains (losses) arising from them, and intercompany dividends. This study aims to examine the needs and demand to prepare a consolidated income tax report, the current practice of business combinations to file income tax returns, and some issues related to the methodology of preparing a consolidated income tax statement. This study also attempts to prepare a consolidated income tax statement form for national business combinations according to the international trend within the framework of the currently acting laws and regulations of Mongolia and to prepare recommendations for improving the consolidated income tax reporting for the business combinations. This paper uses a Ten-step methodology for recording the impact of income tax within the framework of IFRS used in the research of B.Byambakhishig (2017). Our data covers separate financial statements, income tax reports, intercompany transactions, and other related financial data of "AM" LLC (Canadian-invested mining company) and its fully controlled "ASI" LLC, which operates business in mining subcontracting, software development, and analytics. The study lacks a recording of the impact of income tax and income tax consolidation, therefore, a further study will be conducted on the consideration related to the analysis of the Consolidated Income Tax Statements.
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Piketty, Thomas, e Emmanuel Saez. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective". Journal of Economic Perspectives 21, n.º 1 (1 de janeiro de 2007): 3–24. http://dx.doi.org/10.1257/jep.21.1.3.
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This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special emphasis on very top income groups. We include individual and corporate income taxes, payroll taxes, and estate and gift taxes. The progressivity of the U.S. federal tax system at the top of the income distribution has declined dramatically since the 1960s. This dramatic drop in progressivity is due primarily to a drop in corporate taxes and in estate and gift taxes combined with a sharp change in the composition of top incomes away from capital income and toward labor income. The sharp drop in statutory top marginal individual income tax rates has contributed only moderately to the decline in tax progressivity. International comparisons confirm that is it critical to take into account other taxes than the individual income tax to properly assess the extent of overall tax progressivity, both for time trends and for cross-country comparisons. The pattern for the United Kingdom is similar to the U.S. pattern. France had less progressive taxes than the United States or the United Kingdom in 1970 but has experienced an increase in tax progressivity and has now a more progressive tax system than the United States or the United Kingdom.
Teses / dissertações sobre o assunto "Income tax, France, 1917"
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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.
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Nous proposons une actualisation et un prolongement de l’étude de référence BOURGUIGNON et CHIAPPORI (1998). Ces auteurs ont mis en évidence le fait que le système redistributif français est complexe, peu flexible, inefficace, au total assez faiblement redistributif et fortement biaisé à l’encontre des revenus du travail par rapport à ceux de l’épargne. Nous montrons comment le concept d’allocation universelle, conjugué à une imposition proportionnelle des revenus (flat tax), une taxe uniforme sur les patrimoines et un volet de prestations compassionnelles, permet de définir un ensemble redistributif présentant des caractéristiques opposées.La complexité laisse la place à une allocation universelle versée à tous les résidents en situation régulière, dont le montant varie uniquement selon l’âge, 340 euros mensuels pour les adultes, 192 euros pour les mineurs (montants calculés pour l’année 2010, indexés sur l’évolution du PIB), financée par le prélèvement de 18 % de l’ensemble des revenus. Une taxe sur l’actif net (1 % sur tous les patrimoines nets de dettes) remplace l’ensemble de la fiscalité du patrimoine et de sa transmission. Nous utilisons et adaptons l’outil de microsimulation développé par LANDAIS, PIKETTY, SAEZ (2011) pour comparer les effets redistributifs du système actuel à ceux de notre proposition, avec un niveau de précision inédit pour ce type de proposition. Au total, les caractéristiques redistributives analysées par déciles, centiles et milliles de revenus sont proches, les principales divergences ouvrant à une discussion sur l’équité du système actuel, plus particulièrement relativement à la fiscalité pesant sur le travail et les patrimoines les plus élevésWe 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
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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.
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This thesis is dealing with development and analysis of value added tax rates and income tax rates in developed countries. Developed countries are member states of European Union and member states of Organisation for Economic Co-operation and Development. Standard value added tax rates are analysed during period 1971 till 2011 for both formations with following comparison. The development of corporate tax rates is observed from 1981 to 2011 again for both formations with comparison afterwards. For the same period of time are analysed free marginal rates of personal income tax but only within OECD. Next can be found analysis and comparisons of rates mentioned above from seven chosen states including the Czech Republic. In the final part, the development of tax rates in chosen states with respect to the development of GDP in these states is presented. The development in chosen states is surveyed for the period 1981-2011.
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Jiang, 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.
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Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le traitement fiscal des restructurations d'entreprises en matière d'impôt sur le revenu des entreprises ». Cette circulaire a introduit en Chine un régime fiscal spécial sur le modèle du droit américain. Les États-Unis sont un pays de Common Law, alors que la Chine est un pays de droit écrit. Le régime fiscal spécial en Chine est une simple transposition des dispositions américaines, et souffre d’un manque de précisions normatives. La mise en application d’un tel régime fiscal spécial en Chine provoque d’une part un problème de fraude et d’évasion fiscales, et d’autre part, un problème d’insécurité juridique pour les contribuables. Le droit français appartient à la même famille juridique que le droit chinois. Ses expériences sont plus faciles à être intégrées dans le droit chinois. Nous nous appuyons sur le régime fiscal spécial mis en place en droit français pour essayer de trouver des pistes de réflexions permettant d’apporter une amélioration de la situation telle qu’elle existe à l’heure actuelle en droit chinoisThe 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
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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.
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Cette thèse s’intéresse aux incitations monétaires au travail et à la R&D du système socio-fiscal français, à leurs évolutions et à leurs effets. Nous simulons d’abord les incitations à travailler plus (marge intensive) et à retrouver un emploi (marge extensive) de l’ensemble de la population française, en prenant en compte l’ensemble des prélèvements sur les revenus du travail et des prestations sous condition de ressources. Nous montrons que les incitations ont augmenté dans le bas de la distribution depuis 1998 du fait de réformes dans les années 2000, et que les taux marginaux d’imposition sont passés d’une forme en U en fonction des niveaux de revenu à une forme en tilde. Puis, nous évaluons les réactions comportementales des individus à ces incitations au travail à partir des réformes sociales et fiscales intervenues entre 2006 et 2015. Nous montrons que les effets des taux marginaux sur les revenus du travail sont relativement faibles dans l’ensemble mais très hétérogènes selon les caractéristiques des individus. Les réactions seraient plus fortes pour les réformes de l’impôt sur le revenu que pour les réformes sur les prestations sociales. Enfin, nous étudions les subventions et les incitations fiscales à la R&D (crédit impôt recherche et baisse de cotisation pour les jeunes entreprises innovantes). Nous montrons que les taux d’aide à la R&D ont le plus augmenté dans les années 2000 pour les petites entreprises. Pour ces entreprises, nous évaluons l’effet de la forte hausse des aides à la R&D sur l’emploi consacré aux activités de R&D. Cet effet aurait été positif et croissant entre 2004 et 2010, mais inférieur à l’augmentation des aides reçues entre 2008 et 2010This 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
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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.
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La transparence, la semi-transparence, la translucidité ou encore la personnalité fiscale sont autant d’images fiscales formant le paradigme français de la fiscalité internationale des sociétés de personnes, en ce sens que ces images sont mobilisées pour poser et répondre aux problématiques relatives à l’imposition française du revenu réalisé sous la forme d’une société de personnes en situation d’extranéité. Par ce recours aux images fiscales, la conception française de la fiscalité internationale des sociétés de personnes distingue les sociétés de personnes de droit français de celles de droit étranger. D’une part, les sociétés de personnes de droit français, réputées semi-transparentes et disposant d’une personnalité fiscale distincte de leurs associés, sont considérées comme les sujets d’une imposition pourtant assumée par leurs associés. Sur ce fondement, ces sociétés sont qualifiées de résident au sens des conventions visant à éliminer les doubles impositions. Les règles conventionnelles de territorialité sont alors appliquées au niveau de la société et non à celui de leurs associés. D’autre part, le droit fiscal français accepte de recevoir la transparence fiscale des sociétés de personnes étrangère pour appliquer les conventions fiscales à leurs associés. Il en résulte une conception française de la fiscalité internationale des sociétés de personnes difficilement compréhensible, non seulement au regard de celle pratiquée par les droits étrangers, mais également au regard du droit interne. En se détachant du recours constant aux images fiscales pour se concentrer sur une étude des textes français, britannique et américain, la conception française de la fiscalité internationale des sociétés de personnes peut être écartée. Par cette étude critique des images fiscales, l’altérité véhiculée par les images fiscales entre les sociétés de personnes de droit français et les partnerships de droits anglais, écossais et américain peut être dépassée au profit d’une unité (Partie 1). Celle-ci renverse les fondements de la conception française de la fiscalité internationale des sociétés de personnes et offre alors la perspective de son renouvellement (Partie 2)Transparency, 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)
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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.
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There is an increasing focus on environmental conservation worldwide, evidenced by such
events as the signing of the Kyoto Protocol by developing countries, and by consumers
becoming more environmentally conscious. The purpose of this study was to investigate how
government could, through tax law, incentivise businesses to invest in environmental
conservation. One of the major South African industries contributing to the GDP is the wine
industry. South Africa, new in world wine production, is ranked among the top 10 wineproducing
countries, together with countries such as Australia. The average foreign consumer is
more environmentally conscious, which means that South African wineries also have to become
environmentally aware to ensure that their products are competitive in the foreign markets. A
negative aspect of investing in environmental conservation is that a substantial upfront capital
investment is normally required, which could lead to wineries not investing unless they can see
a significant benefit as a result.
Given this, the purpose of this study was to determine whether or not there is an income tax
benefit for wineries when investing in environmental conservation in terms of the Income Tax
Act no.58 of 1962 (hereafter “the Act”). Government can, through tax law, either reward people
for doing the right thing or punish them by imposing taxes for doing the wrong thing. The
sections of the Act that have been identified as incentivising environmental conservation are
Sections 11D, 12B, 12K, 12L, 37B and 37C, all with specific requirements before the incentives
can be used.
The study contains an analysis of the type of environmental conservation that wineries can carry
out and considers whether those conservation activities would enable them to use the
incentives stated in the Act. Some of the environmental conservation activities identified that
wineries could perform include the use of solar power to minimise their energy consumption,
thereby reducing their impact on the environment. Further, there are industrial codes which
encourage recycling and waste management, certain aspects of which would enable a winery to
use some of the sections in the Act.
The incentives available in the Income Tax Acts of other wine-producing countries, such as
France, Australia and the Oregon state in the USA, were also reviewed to see how the
incentives in their Acts compare with those in the South African Income Tax Act.
Lastly, a limited empirical study was conducted to determine the wineries’ perspective in respect
of the incentives indicated in the Act and whether or not they find that the incentives encourage
them to carry out further environmental conservation.MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2015
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Šodková, Karolína. "Srovnání zdanění příjmů fyzických osob v České republice a ve Francii". Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-397191.
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- The comparison of personal income tax in the Czech Republic and France The diploma thesis deals with a comparison of personal income tax in the Czech Republic and France. The thesis comprises of analysis of both countries' national legislations and of subsequent comparison of the impact of legal tax rules on the tax liability of natural persons. The focus is aimed mainly on the key differences between the compared legislations with respect to the income from employment of taxable persons. The diploma thesis is divided into six chapters. The first chapter, called Taxation in the theoretical sphere, is dedicated to the definition of personal income tax, categorization of the tax itself and legal sources, which determines the personal income tax in both legislations being compared. The object of the second chapter is comparison of the tax constituents of personal income tax in both legislations and their application within determination of taxpayer's liabilities. The chapter three is focused on selected tax constituents of personal income tax in the Czech Republic, while aiming to address mainly income from employment of Czech taxpayer, and also the tax constituents affecting the taxable income base and the final tax liability. The fourth chapter, being called Selected components of personal income...
Livros sobre o assunto "Income tax, France, 1917"
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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.
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Canada, 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.
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Piketty, Thomas. Les hauts revenus en France au XXe siècle: "inégalités et redistributions, 1901-1998". Paris: Grasset, 2001.
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Piketty, Thomas. Les hauts revenus en France au XXe siècle: Inégalités et redistributions, 1901-1998. Paris: Grasset, 2001.
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1872, 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.
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McCollim, Gary B. Louis XIV's assault on privilege: Nicolas Desmaretz and the tax on wealth. Rochester, NY: Rochester Press, 2011.
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Burge, Marianne. Summary of Income Tax Treaty Between France and the United States of America. s.l: French Industrial Development Agency, 1986.
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France. 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.
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France. 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.
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France. 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.
Encontre o texto completo da fonteCapítulos de livros sobre o assunto "Income tax, France, 1917"
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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.
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AbstractI start this chapter by introducing the history of Brittany which was independent until 1492 when it became linked to France, and 1532 it became a French pays d’état. Brittany itself did not have any direct experiences with warfare during the mid-seventeenth century, and hence this chapter shows how a particularist province reacted to tax-requests, without the immediate threat of warfare. Nonetheless, taxation had to be paid in order to finance warfare with Spain and the Holy Roman Empire. Central to this chapter is how the nobility responded to these requests. The noblemen strove to uphold their legal status, and heavy taxations could jeopardise their income. Hence, the records of the Breton assemblies do give much information about the tax-negotiations that went on and the underlying noble privileges and conflicts. Especially between 1648 and 1652, when Brittany found itself close to bankruptcy and needed to curtail their expenditure. The used terminology does give away information about the threatened autonomy and means to protect privileges.
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"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.
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"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.
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Atkinson, 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.
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Abstract There has been a marked revival of interest in the study of the distribution of top incomes using income tax data. Beginning with the research by Piketty of the long-run distribution of top incomes in France (Piketty 2001, 2003 and Chapter 3 this volume), there has been a succession of studies, as evidenced by the chapters contained in this volume. In using data from the income tax records, these studies use similar sources to the earlier work of Bowley (1914) and Stamp (1914, 1916, 1936) in the UK, and Kuznets (1953) in the US. The Windings of recent research is, however, of added interest, since the data provide estimates covering nearly all of the twentieth century—a length of time series unusual in economics.
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"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.
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"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.
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Mayer, 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.
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Abstract In July-August 1914, Europe’s statesmen faced the decision for war against a background of grave internal tensions and dis orders, in some instances bordering on civil war. Parliamentary government was on trial, in Britain over Ulster and the strike threat of the Triple Industrial Alliance, in France over the draft law and the income tax, and in Italy over economic and social reform. Germany’s semi parliamentary system floundered because, except for the far-right conservatives and nationalists, the major parties of the Second Empire pressed for the end of Prussia’s three-class franchise and the institution of cabinet responsibility to the Reichstag. The power elite of both halves of the Dual Monarchy was confronted by explosive nationality unrest which itself was an expression of mounting political, economic, and social dysfunctions. In tsarist Russia, meanwhile, the counterfeit Fourth Duma was in no position to blunt the challenge of militant workers and of restless national minorities.
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Blotnicki, Laurence, e 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.
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Abstract The French tax system remains very different from those of other developed countries. The top marginal income tax rate is among the highest in developed countries, but the average rate of this tax is one of the lowest. This paradox is one example of the uniqueness of the French tax system. While the proportion of French total tax receipts to GDP is appreciably above the average OECD ratio (44 percent for France against an average level of 39 percent for OECD countries in 1991), it is above all reliance on revenue sources that is so different in France (see Tables 3.1 and 3.2 for details).
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Tuomala, 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.
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Abstract Utility conflicts caused by redistribution have so far been solved by using utilitarian or Rawlsian social welfare functions. Thus redistribution has never been Pareto efficient in the sense that it allows all individuals to be at least as well off as they are under the status quo. The reason for this situation is simply that it has been assumed that each individual’s utility depends only on his or her income. This precludes incorporating the effects of utility interdependence (altruism and envy). In fact, much of the literature on economic theory recognizes that utilities are interdependent. Pareto and Pigou were among the first to write about utility interdependence. It is perhaps surprising to see Pareto’s name in this context in view of what is written about him in textbooks. Pareto’s (1917) concept of utility was totally different from the standard textbook definition. It was not restricted to the satisfaction that an individual could get from his own consumption, but also included all available sources of satisfaction, including those aroused by the consumption and relative income levels of others. Pigou (1947) in turn writes that ‘the satisfaction which a man derives from the possession of a given income depends, not only on the absolute amount of income, but also on the relation subsisting between it and the incomes of other people’. Pigou then concludes that the so-called proportional sacrifice principle indicates continued progression at the upper end of the income scale.
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"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.
Texto completo da fonteTrabalhos de conferências sobre o assunto "Income tax, France, 1917"
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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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Географический фактор играет двоякую роль в истории Финляндии и ее взаимоотношений с внешним миром. С одной стороны, территориальное положение на окраине Европы обусловило то, что финны сравнительно поздно включились в цивилизационный процесс. С другой стороны, земли, омываемые водами дальних заливов Балтийского моря, находятся в одном из наиболее важных со стратегической точки зрения европейских регионов. Хотя к «финским территориям» издавна проявляли интерес также Англия, Германия и Франция, влияние извне связано для финнов прежде всего с соперничеством ближайших соседей. Политический вакуум, в котором финны пребывали вплоть до начала XI в., пытались заполнить с запада – Швеция и римскокатолическая церковь, с востока – Россия (Великий Новгород) и православная церковь. Первая граница между Швецией и Россией была установлена в 1323 г. Согласно Ореховскому мирному договору Швеция получила юго-западные и западные финляндские территории, Россия – Восточную Карелию. В XVIII в. Россия приступила к поэтапному возвращению финляндских земель, присоединив Финляндию по итогам войны 1808–1809 гг. В границах архиконсервативной Российской империи родилось и постепенно оформилось финляндское государство западного типа. Финляндия получила широкую политическую и экономическую автономию – правительство, четырехсословный орган народного представительства (сейм), налоговую и финансовую систему, свое гражданство, валюту и пр. Финляндию от новой метрополии изначально отделяла таможенная граница. Главой законодательной власти являлся император, управлявший Финляндией на основе коренных законов (конституции) шведского времени. Будучи частью Российского государства, Финляндия постепенно стала политической общностью, а также одним из наиболее экономически развитых регионов империи. Уступки со стороны России были связаны с необходимостью обеспечить безопасность западной границы. The geographical factor plays a twofold role in the history of Finland and its relations with the outside world. On the one hand, the territorial situation on the edge of Europe caused the Finns to join the civilizational process relatively late. On the other hand, the lands washed by the waters of the far reaches of the Baltic Sea are located in one of the most strategically important European regions. Although England, Germany and France have long been interested in the "Finnish territories", external influence for Finns is primarily connected with the hostility of their closest neighbors. It was the political vacuum in which the Finns remained until the beginning of the XI century, that Sweden and the Roman Catholic Church tried to fill from the west, Russia (Veliky Novgorod) and the Orthodox Church – from the east. The first border between Sweden and Russia was established in 1323. According to the Orekhov Peace Treaty, Sweden received the southwestern and western Finnish territories, Russia – East Karelia. In the XYIII century Russia began the gradual return of the Finnish lands, annexing Finland after the results of the war of 1808–1809. Within the borders of the arch-conservative Russian Empire, a Western-type Finnish state was born and gradually took shape. Finland received a wide political and economic autonomy – the government, the four–member body of the People's representation (Seim), the tax and financial system, its citizenship, currency, etc. Finland and the new metropolis were initially separated by the customs border. The head of the legislative power was the emperor, who ruled Finland on the basis of the fundamental laws (constitution) of the Swedish period. Being a part of the Russian state, Finland gradually became a political community, as well as one of the most economically developed regions of the empire. Russia's concessions were determined by the need to ensure the security of the western border.