Taxation

A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The first known taxation took place in Ancient Egypt around 3000–2800 BC. Most countries have a tax system in place to pay for public, common, or agreed national needs and …

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Publications

CEPR: Centre for Economic Policy Research · 17 April 2024 English

In his non- profit activity, Vladyslav served as a member of the National Reform Council (2014-2016), Chair of the Banking Committee of the American Chamber of Commerce in Ukraine (2010-2014) …

(countercyclical policy, government spending multipliers), taxation (tax evasion, inequality), economic growth (long-run education, healthcare, regulatory environment, taxation, and so on. The government must learn from the


GI-TOC: Global Initiative Against Transnational Organized Crime · 17 April 2024 French

Il s’agit d’entraver les discours de propagande des groupes extrémistes violents, améliorer la collaboration avec l’État, interrompre les cycles de violence et les voies de recrutement dans les réseaux criminels …

afin de se financer indirectement (à travers la taxation par exemple) ou pour se fournir directement en armés non étatiques ont établi des systèmes de taxation sur certains axes routiers ont été perçus comme


Council on Geostrategy · 16 April 2024

T o decipher the trends, apart from the six m ain reports2 r ead o ut and passed a t the N PC, i t is w orth paying attention …

market and emphasised reforms in fi nance a nd taxation and o ther fields’], 国 务 院 [State Council (PRC)] of t he fiscal a nd taxation s ystems’. 2 5 A decade o n from fiscal and taxation reform being declared m arket and emphasised r eforms in finance and taxation and other fields’], 国 务 院 [State C ouncil (PRC)]


ifo: Ifo Institute for Economic Research · 16 April 2024 German

Schnelldienst 4-2024

ob die Akcigit, U. und S. Stantcheva (2022), »Taxation and Innovation: What Do We Know? NBER Chapters


CESifo Network · 15 April 2024 English

Levelling the Global Playing Field through Optimal Non-Discriminatory Corporate Taxes and Subsidies

substitutability between firms’ product. With reference to taxation, Weyl and Fabinger (2013) show that the degree Suverato (2024) do. Trade models of international taxation with monopolistic competition often assume CES firms motivated by the firm delocation effect of taxation identified by Venables (1987) within Krugman’s corporate tax rate. In contrast to the case of taxation, incorporating subsidies provided by the origin Keen (2022). Pareto-improving minimum corporate taxation. CESifo Working Paper n. 9633. [8] Janeba, E.


Washington Center for Equitable Growth · 15 April 2024 English

been excerpted with minor modifications from a more extensive treatment of these issues in “Capital Taxation and Market Power,” to be published in the forthcoming Spring 2024 issue of Tax Law Review, Issue

extensive treatment of these issues in “Capital Taxation and Market Power,” to be published in the forthcoming


IFS: Institute for Fiscal Studies · 15 April 2024 English

Much of the research on earnings instability over the past three decades owes to the intellectual contributions of Robert Moffitt, who with his longtime collaborator, Peter Gottschalk, established the key …

Contributions Act and/or Self-Employment Contributions Act taxation reported on Form 1099, as well as deferred contributions


IFS: Institute for Fiscal Studies · 15 April 2024 English

Turning to the parameter estimates in the wage equation, we see that wage gaps of race- ethnicity minority groups tend to be most pronounced in the bottom half of the …

in-work income captures changes in federal and state taxation of labor and nonlabor income, including the refundable


IFS: Institute for Fiscal Studies · 15 April 2024 English

First, consistent with the wide heterogeneity in the answers to the subjective probability ques- tions, there is a substantial degree of heterogeneity in the beliefs about the returns and risks …

understand, for example, peoples’ attitudes towards taxation (Ferrario and Stantcheva (2022)) or women’s agency


CESifo Network · 15 April 2024 English

Meritocratic Labor Income Taxation

11058 2024 April 2024 Meritocratic Labor Income Taxation Kristoffer Berg, Morten Håvarstein, Magnus E. Working Paper No. 11058 Meritocratic Labor Income Taxation Abstract Surveys and experiments suggest that income taxation, welfare criteria. Kristoffer Berg Morten Håvarstein Centre for Business Taxation Department meritocratic equivalent con- sumption is simply no taxation. Labor supply and income at the no-tax allocation Mirrlees (1971) original study of optimal in- come taxation. This is due to the low thickness (Pareto parameter)


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