Dual Income Tax

Author : SACHVERSTÄNDIGENRAT,MPI für Geistiges Eigentum,,Zentrum für Europäische
Publisher : Springer Science & Business Media
Page : 154 pages
File Size : 50,5 Mb
Release : 2008-04-17
Category : Business & Economics
ISBN : 9783790820522

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Dual Income Tax by SACHVERSTÄNDIGENRAT,MPI für Geistiges Eigentum,,Zentrum für Europäische Pdf

In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006.

Author : Seppo Kari
Publisher : Unknown
Page : 166 pages
File Size : 51,9 Mb
Release : 1999
Category : Business & Economics
ISBN : IND:30000061569210

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Dynamic Behaviour of the Firm Under Dual Income Taxation by Seppo Kari Pdf

Tiivistelmä.

Author : Doina Maria Radulescu
Publisher : Springer Science & Business Media
Page : 179 pages
File Size : 55,8 Mb
Release : 2007-09-13
Category : Business & Economics
ISBN : 9783540733195

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CGE Models and Capital Income Tax Reforms by Doina Maria Radulescu Pdf

The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business world and politics.

Author : Ms.Thornton Matheson,Mr.Pall Kollbeins
Publisher : International Monetary Fund
Page : 27 pages
File Size : 46,6 Mb
Release : 2012-11-01
Category : Business & Economics
ISBN : 9781475521245

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Allocating Business Income between Capital and Labor under a Dual Income Tax by Ms.Thornton Matheson,Mr.Pall Kollbeins Pdf

In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book assets. This paper contrasts the relative tax burdens of the current minimum wage system with asset-based allocation methods, and finds that switching to an asset-based method could increase tax revenues from CHBs in a generally progressive manner. Predictably, the shift would also raise the tax burden of skilled labor-intensive industries more than it would that of capital-intensive industries.

Author : Steffen Ganghof
Publisher : ECPR Press
Page : 209 pages
File Size : 44,8 Mb
Release : 2006
Category : Business & Economics
ISBN : 9780954796686

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The Politics of Income Taxation by Steffen Ganghof Pdf

Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.

Author : Sijbren Cnossen,Erasmus Universiteit Rotterdam. Research Centre for Economic Policy
Publisher : Unknown
Page : 34 pages
File Size : 54,5 Mb
Release : 1998*
Category : Capital gains tax
ISBN : 9055390607

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Dual Income Taxation by Sijbren Cnossen,Erasmus Universiteit Rotterdam. Research Centre for Economic Policy Pdf

Author : OECD
Publisher : OECD Publishing
Page : 145 pages
File Size : 53,5 Mb
Release : 2006-05-31
Category : Electronic
ISBN : 9789264025783

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OECD Tax Policy Studies Fundamental Reform of Personal Income Tax by OECD Pdf

This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.

Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 48,7 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827

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U.S. Tax Guide for Aliens by Anonim Pdf

Author : Kevin Holmes
Publisher : IBFD
Page : 433 pages
File Size : 46,6 Mb
Release : 2007
Category : Double taxation
ISBN : 9789087220235

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International Tax Policy and Double Tax Treaties by Kevin Holmes Pdf

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Author : Anonim
Publisher : Unknown
Page : 12 pages
File Size : 47,7 Mb
Release : 1988
Category : Income tax
ISBN : MINN:31951D013914451

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Self-employment Tax by Anonim Pdf

Author : Michael Lang
Publisher : Linde Verlag GmbH
Page : 266 pages
File Size : 43,7 Mb
Release : 2021-04-01
Category : Law
ISBN : 9783709408629

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Introduction to the Law of Double Taxation Conventions by Michael Lang Pdf

The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.

Author : Leif Mutben
Publisher : Springer
Page : 0 pages
File Size : 54,8 Mb
Release : 1996-07-09
Category : Business & Economics
ISBN : 9041109285

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Towards a Dual Income Tax?:Scandinavian and Austrian Experiences by Leif Mutben Pdf

Brochure containing papers presented at a symposium on 19 May 1995, organized by the Foundation for European Fiscal Studies of the Erasmus University Rotterdam. The first paper examines the reasons for Sweden's move towards the dual income tax, noting the difficulties of separating capital and labour income accruing in proprietorships and closed companies. In the second paper the authors dwell at length on this issue. The last paper surveys and evaluates the Austrian income tax reform.

Author : Edward J. McCaffery
Publisher : University of Chicago Press
Page : 329 pages
File Size : 40,6 Mb
Release : 2007-12-01
Category : Social Science
ISBN : 9780226555560

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Taxing Women by Edward J. McCaffery Pdf

Taxing Women comprises both an insightful, critical analysis of the gender biases in current tax laws and a wake-up call for all those concerned with gender justice to pay more attention to the pervasive impact of such laws. Providing real-life examples, Edward McCaffery shows how tax laws are actually written to punish married couples who file jointly. No dual-income household can afford not to read this book before filing their taxes. "Taxing Women is a must-have primer for any woman who wants to understand how our current tax system affects her family's economic condition. In plain English, McCaffery explains how the tax code stacks the deck against women and why it's in women's economic interest to lead the next great tax rebellion."—Patricia Schroeder "McCaffery is an expert on the interplay between taxes and social policy. . . . Devastating in his analysis. . . . Intriguing."—Harris Collingwood, Working Women "A wake-up call regarding the inequalities of an archaic system that actually penalizes women for working."—Publishers Weekly

Author : Peter Birch Sorensen
Publisher : Palgrave Macmillan
Page : 234 pages
File Size : 43,5 Mb
Release : 1998-03-29
Category : Business & Economics
ISBN : 0333642805

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Tax Policy in the Nordic Countries by Peter Birch Sorensen Pdf

The Nordic tax systems have recently undergone dramatic changes. Tax bases have been broadened, marginal tax rates have been cut, and the Nordic countries have abandoned the traditional income tax in favour of a 'dual' income tax combining progressive taxation of labour income with a low flat tax rate on capital income. Nordic governments have also experimented with new innovative methods of taxing business income. This book evaluates the Nordic tax reforms in the light of recent advances in the theory of taxation.

Author : Peter Birch Sorensen
Publisher : Springer
Page : 247 pages
File Size : 55,7 Mb
Release : 1998-03-30
Category : Business & Economics
ISBN : 9781349138227

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Tax Policy in the Nordic Countries by Peter Birch Sorensen Pdf

The Nordic tax systems have recently undergone dramatic changes. Tax bases have been broadened, marginal tax rates have been cut, and the Nordic countries have abandoned the traditional income tax in favour of a 'dual' income tax combining progressive taxation of labour income with a low flat tax rate on capital income. Nordic governments have also experimented with new innovative methods of taxing business income. This book evaluates the Nordic tax reforms in the light of recent advances in the theory of taxation.