Tax progressivity and top incomes evidence from tax reforms
نویسندگان
چکیده
منابع مشابه
Tax Reforms and Evidence of Transfer Pricing
The manipulation of transfer prices changes the relative tax burdens multinational firms face in their different countries of operation and may even reduce a firm’s worldwide tax payments. At the same time, transfer price manipulation will often trigger changes in the tariffs that are levied on intra-company imports. For this reason, when tax rates change, as they did for many countries during ...
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Previous studies have shown that the optimal marginal tax rate at the bottom of the income distribution may be positive, negative, or even zero. This paper reexamines this problem in a unified framework and tries to evaluate the arguments. It turns out that the case for positive marginal tax rates is quite strong, whereas negative marginal tax rates seem to be based on a misconception.
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ژورنال
عنوان ژورنال: The Journal of Economic Inequality
سال: 2020
ISSN: 1569-1721,1573-8701
DOI: 10.1007/s10888-020-09445-8