Local Control and the Income Tax
نویسندگان
چکیده
منابع مشابه
Income Tax Buyouts and Income Tax Evasion
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...
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The fiscal authorities use ICT for PIT compliance monitoring. But the formed electronic database is not available to detect income that is paid unofficially. In the result, the great part of individuals’ income is not taxed and the fiscal authorities cannot reveal it. For this purpose, it is necessary to connect the electronic databases of all tax agents. Especially it is important for the fisc...
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Starting in the late 1970s the Tayloe Murphy Institute, which was one of two institutions that combined to form the Weldon Cooper Center for Public Service in 1987, published a series of monographs on fiscal issues in the Commonwealth of Virginia. Six papers were eventually published. In the mid-1980s the series was discontinued. Many topics had been covered and did not require immediate reexam...
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The welfare-maximizing income tax structure, rate of money creation, and amounts of intergenerational transfers are jointly determined for given rates of government consumption. When government consumption is zero, it is found for the parameter values examined that the income tax structure is progressive, the rate of money change is negative, and positive transfers are made to the old. As gover...
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The Earned Income Tax Credit subsidizes earnings from both the wage sector and the self-employment sector. This paper uses tax return data to investigate how the EITC affects the reporting of self-employment income to the IRS. A difference-in-difference strategy is used, considering three expansions in the EITC and comparing changes across filers with and without children. The expansions are pr...
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ژورنال
عنوان ژورنال: The Economic Journal
سال: 1911
ISSN: 0013-0133
DOI: 10.2307/2222381