Horizontal interactions in local personal income taxes
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DOI: 10.1007/s00168-020-01039-6
Abstract: Theories of inter-jurisdictional tax and yardstick competition assume that the tax decisions of one jurisdiction will influence the tax decisions of other jurisdictions. This paper empirically addresses the issue of horizontal dependence in local personal… read more here.
Keywords: local personal; personal income; across municipalities; tax rates ... See more keywords
Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax
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DOI: 10.1007/s10657-016-9553-0
Abstract: This paper estimates Spanish Personal Income Tax (IRPF) evasion by income sources, between 2005 and 2008, applying the methodology of Feldman and Slemrod (Econ J 117:327–352, 2007) to the IRPF Taxpayers Panel database published by… read more here.
Keywords: tax; spanish personal; income tax; personal income ... See more keywords
Reform of the Personal Income Tax in Spain: Effects on Internal Mobility of the Unemployed
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DOI: 10.1007/s10834-020-09682-z
Abstract: In this paper, we examined whether, and to what extent, the internal mobility of the unemployed in Spain was affected by a reform in the personal income tax that introduced a mobility incentive targeting this… read more here.
Keywords: mobility; personal income; reform personal; reform ... See more keywords
Entrepreneurship and personal income tax: evidence from Canadian provinces
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DOI: 10.1007/s11187-019-00226-w
Abstract: This paper employs the dynamic panel estimation method to investigate the effects of the top personal income tax rate on entrepreneurship as proxied by the employer business entry rate using data from Canadian provinces over… read more here.
Keywords: income tax; personal income; tax rate; income ... See more keywords
The elasticity of personal income: evidence from survey data
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DOI: 10.1007/s40888-017-0083-1
Abstract: This paper uses income survey and tax burden data for Italy, in order to estimate the elasticity of personal income to taxation. The estimated elasticity is lower with a broad definition of personal income. Given… read more here.
Keywords: tax; survey; elasticity personal; personal income ... See more keywords
Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach
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DOI: 10.1007/s40888-018-0132-4
Abstract: In this paper we propose a multi-objective evolutionary algorithm for supporting the definition of a personal income tax reform. As a case study, we apply this methodology to the Italian income tax, and consider a… read more here.
Keywords: tax; methodology; balancing equity; personal income ... See more keywords
The impact of personal income tax rates on the employment decisions of small businesses
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DOI: 10.1108/jepp-d-17-00030
Abstract: Small businesses file taxes in accordance with the personal income tax code because they are considered flow-through entities. Thus, personal income tax reforms directly affect the incentives small business owners face regarding employment and operations.… read more here.
Keywords: tax; tax rates; income tax; personal income ... See more keywords
Understanding Forecasting Errors in State Personal Income Tax Revenues: The Role of Capital Gains
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DOI: 10.1177/10911421231168724
Abstract: Many states face challenges in producing accurate forecasts of tax revenue from personal income. Using data from 1996 to 2019, we look at how growth in the various base components of personal income influence the… read more here.
Keywords: state; capital gains; tax; personal income ... See more keywords
Psychological distress among medical students in conflicts: a cross-sectional study from Syria
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DOI: 10.1186/s12909-017-1012-2
Abstract: BackgroundMedical education can be a time of great psychological distress for students. The ongoing Syrian conflict represents an additional factor potentially contributing to poor mental health among medical students. Studies revealed high levels of psychological… read more here.
Keywords: among medical; medical students; personal income; distress ... See more keywords