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Is Smoking Inferior?:Evidence from Variation in the Earned Income Tax Credit
Smoking Variation Earned Income Tax Credit
2016/3/3
In this paper we estimate the causal income elasticity of smoking participation, cessation, and cigarette demand conditional upon participation. Using an instrumental variables (IV) estimation strateg...
Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts
Czech Republic National Accounts Personal Income Tax Tax Gap
2016/1/27
The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated b...
Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary
Fiscal policy Flat rate tax Social policy Tax principles Tax system
2016/1/27
In the last two years the Hungarian people have witnessed several new measures in government’s fiscal policy. To respond to global crisis that hit Hungary hard, the Bajnai government enacted a series ...
THE EVOLUTION OF INCOME CONCENTRATION IN JAPAN, 1886-2002: EVIDENCE FROM INCOME TAX STATISTICS
INCOME CONCENTRATION JAPAN INCOME TAX STATISTICS
2010/11/5
This paper studies the evolution of income concentration in Japan from 1886 to 2002 by constructing long-run series of top income shares and top wage income shares, using income tax statistics. We fin...
THE RATIFICATION OF THE FEDERAL INCOME TAX AMENDMENT
FEDERAL INCOME TAX AMENDMENT tax system
2008/12/24
The ratification of the federal income tax amendment was the
product of two contemporaneous and interrelated movements that
swept the United States during the first two decades of the twentieth
cen...
EvoLuTIoN OF FEDERAL INCOME TAx WITHHOLDING：THE MACHINERY OF INSTITUTIONAL CHANGE
FEDERAL INCOME TAx politico-economic regime Current Tax Payment
2008/11/21
Taxes are the backbone of any politico-economic regime. Constraints
on a government’s power to tax are constraints on its power
to act. Focusing on the legalization of mandatory federal income tax
...
REPLACING THE CORPORATE INCOME TAX WITH A CASH-FLOW TAX
CORPORATE INCOME TAX CASH-FLOW TAX REPLACING
2008/11/9
Americans have been inundated with financial scandals at large
corporations during the past two years. In many cases, unethical behavior
and poor oversight of corporate management are to blame. But
...