Zobrazeno 1 - 10
of 167
pro vyhledávání: '"Dual income tax"'
Autor:
Ranđelović Saša
Publikováno v:
Industrija, Vol 43, Iss 1, Pp 73-89 (2015)
This paper provides evidence on the impact of the change in income tax rates and the degree of its progressivity on the scale of labour taxes evasion in Serbia, using the tax-benefit microsimulation model and econometric methods, on 2007 Living Stand
Externí odkaz:
https://doaj.org/article/2470441d568e4bd38c3c8ace3188b070
In a large majority of European countries, a tax relief on mortgage interest payments is granted in order to enhance homeownership. Although there is a common belief stating that a mortgage interest deduction (MID) is capitalized into house prices, e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ff5d220b6b1c504af53ffcf2ba6c2e27
https://doi.org/10.1080/1351847x.2021.1941173
https://doi.org/10.1080/1351847x.2021.1941173
Autor:
Çelikkaya, Ali
Publikováno v:
Business and Economic Horizons. (03):47-57
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=24290
Autor:
Engelen, Bart
Publikováno v:
Gids op Maatschappelijk Gebied, 113(3), 61-64
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=narcis______::627efb4e5375da80cafacd3c8a30fb95
https://research.tilburguniversity.edu/en/publications/7963be97-3783-4a4d-8790-c2ce0c9020fb
https://research.tilburguniversity.edu/en/publications/7963be97-3783-4a4d-8790-c2ce0c9020fb
Autor:
Stenkula, Mikael, Wykman, Niklas
This study presents an improvement of the King-Fullerton framework for calculating the marginal effective tax rate (METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original King and Fu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::1b284081c4c0d3d5fe98881aecc6f4f4
https://hdl.handle.net/10419/269188
https://hdl.handle.net/10419/269188
Autor:
Ranđelović Saša
Publikováno v:
Ekonomski Anali, Vol 53, Iss 178-179, Pp 183-197 (2008)
Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual inco
Externí odkaz:
https://doaj.org/article/09dd4190a9934dae9354969603f0c529
Autor:
Heino, Saska
Following the publication of Thomas Piketty’s magnum opus Capital in the Twenty-First Century (2014a) and his subsequent work Capital and Ideology (2020), much attention has been paid on taxation as a driving cause behind changing income inequality
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1593::cb9d1e7deffcd8acce55056f1b4c9c84
http://hdl.handle.net/10138/339849
http://hdl.handle.net/10138/339849
Autor:
Sérgio Wulff Gobetti
Publikováno v:
Economia e Sociedade, Vol 28, Iss 3, Pp 761-789 (2019)
Economia e Sociedade v.28 n.3 2019
Economia e Sociedade
Universidade Estadual de Campinas (UNICAMP)
instacron:UNICAMP
Economia e Sociedade v.28 n.3 2019
Economia e Sociedade
Universidade Estadual de Campinas (UNICAMP)
instacron:UNICAMP
Resumo Este artigo mostra como os pressupostos teóricos que deram suporte ao atual modelo de tributação da renda no Brasil (e em outros países influenciados pelo ideário liberal) estão passando por uma expressiva revisão internacional em conse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c0ecc0c316ebfa4a2829cc92c7553dd3
http://www.scielo.br/pdf/ecos/v28n3/1982-3533-ecos-28-03-0761.pdf
http://www.scielo.br/pdf/ecos/v28n3/1982-3533-ecos-28-03-0761.pdf