Taxing data when the United States disagrees by Tarcísio Diniz Magalhães, Allison Christians

“…This Article argues that in the face of such U.S. resistance, EU member states and countries elsewhere ought to reconsider using the income tax system to achieve their goals instead. We first review the events that led countries to avoid the income tax in favour of standalone taxes only to become embroiled in domestic U.S. trade policies. …”
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Tax Rate not the Right Lever for Targeted Relief by Katja Rietzler

“…The federal government has introduced a bill to compensate for this effect, among other things, by shifting income tax brackets. In the debate on bracket creep, the point of reference is very important. …”
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Curbing the Fiscal Drag — A Provisional Assessment by Matthias Warneke

“…Abstract It took decades of political discussion for lawmakers to begin adjusting the income tax tariff for inflation in order to curb the fiscal drag. …”
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Identification of vulnerable zones of the formation of region’s public finances under sanctions restrictions by P. A. Ivanov

“…According to the results of the analysis of the main tax revenues of the consolidated budget of the republic, the zones most exposed to the risk of shortfall in income were identified: firstly, the high volatility of the dynamics of the corporate income tax compared to the personal income tax, and secondly, the decrease in the diversification of tax revenues on profit in the sectoral context, thirdly, the growth of the contribution to the volume of tax revenues of those types of economic activity that have the most favorable tax and investment regime (the need to improve the system of tax and investment preferences). …”
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Corporate Pension Payment System under the Constraints of Cost of Capital: An Empirical Study by Lingbin Shan, Ming Su

“…For labor-intensive enterprises and those whose effective income tax rate is less than zero, corporate pensions fail to reduce the cost of capital significantly. …”
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TAXATION AND ECONOMIC DEVELOPMENT IN NIGERIA by Adebowale Ogunsola

“…Furthermore, findings showed that company income tax positively and insignificantly influences unemployment rate. …”
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Foglalkoztatási és jövedelemtermelési problémák vizsgálata a Balatoni turisztikai desztinációban (Problems with Employment and Income Generation in the Lake Balaton Tourism Destina... by Szilveszter Valentin

“…I examine the income generating capacity by the share of personal income tax that local government kept for themselves, and by the value of the income tax per employee, this latter indicator allowing the comparison of the Lake Balaton area to other tourism destinations in Hungary.…”
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A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye by Serap Püren

“…The study aims to concretize the theory with a qualitative analysis of the participant opinions covering five different types of taxpayers subject to income tax. For this purpose, content analysis was used in the qualitative study and for this analysis, semi-structured interviews were conducted with five groups of taxpayers subject to income tax (commercial, agricultural, self-employment income, real estate capital income, wage earners) and the results were analyzed with the QSR Nvivo program. …”
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Legal measures to ensure fair distribution of income for sustainable development of Ukraine by S. S. Pyroha

“…The distribution of income in society is determined on the basis of the European Social Charter (revised) and is ensured by the introduction of progressive tax rates on the incomes of individuals and the profits of enterprises. The income tax rate should be determined by the direction of use of profits, and the rate of distributed profit on dividends should be equal to the personal income tax rates. …”
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Price Surges in Basic Necessities — Redistribution of Burdens Required by Irene Becker

“…A solidarity surcharge on the income tax is proposed for financing.…”
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New Property Tax Models in Germany — Suitable Paths and Wrong Tracks by Gerhard Graf

“…The final statement refers to an alternative: the substitution of the traditional property tax with a share of the federal income tax and the sales tax for the communities. This alternative offers a simple and quick solution.…”
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Taxation of Retained Profits of Enterprises and Income from Capital Assets by Manfred Rose

“…Abstract The reduced taxation of retained profits under German income tax law is only rarely used. It is in fact extremely complicated and, taking into account the tax on its later withdrawal, even leads to a higher burden than normal taxation. …”
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Public Spending in a Model of Endogenous Growth with Habit Formation by Manuel A. Gómez

“…Different from the standard time-separable model, the presence of habits makes the economy feature transitional dynamics, which are solved in closed form. Setting the income tax so as to equate the elasticity of public services in production is shown to maximize both long-run growth and welfare as in the standard model. …”
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Harmonization of income taxation of individuals in the Eurasian economic union countries by Yu. D. Shmelev

“…The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. …”
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Dispute Over Relief Package: Tax Cuts or Direct Transfers? by ZG Überblick

“…However, this is a one-off ad hoc measure and not a fundamental reform. Is income tax reform necessary and is cold progression a problem that should be eliminated? …”
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Municipal Finances in the Corona Crisis: Effects and Reactions by Ronny Freier, René Geißler

“…Abstract The coming recession has a direct impact on municipal finances through trade tax and income tax. As a result of the advance payments during the year, the declines in local budgets are already felt in the short term. …”
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REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT by S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoilova

“…It has been concluded about the priority of the tax component, which is based on the legally established tax powers of sub-Federal authorities in relation to regional taxes, corporate income tax, simplified taxation system and patent taxation system. …”
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Access to information and communication by Louise Roos, André C Jordaan

“…Policies such as personal income tax relief and skills development play an integral part in addressing limited access to the Internet, although these policies sometimes contradict the perceived objective. …”
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Current problems of the patent tax system by N. Z. Zotikov

“…In connection with the abolition of the single imputed income tax from 2021, the relevance of the application of the patent tax system increases. …”
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Economic inequality in Russia: problems and ways of their solution by M. L. Dorofeev

“…Country features of economic inequality development related to the socio-economic structure of the country and social mentality, which have a significant impact on the adjustment of the financial mechanism of redistribution of income and wealth, have been identified. The current income tax rates of 42 countries, including social insurance payments have been analysed. …”
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