ADMINISTRATION OF THE NEW MASSACHUSETTS INCOME TAX

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...

The Asymetric Effect of Tax on Income Distribution in Iran

  Abstract The main purpose of this study is to explore the relationship between “direct and indirect taxes” and “inequality of income distribution” in Iran. So, we have used annual time series data of the direct taxes to GDP ratio, indirect taxes to GDP ratio, and the Gini coefficient during 1982-2014. The results of the threshold unit root tests with an asymmetric adjustment show that all va...

Bayesian Networks on Income Tax Audit Selection - A Case Study of Brazilian Tax Administration

Tax administrations in most countries have more corporate and personal information than any other government office. Data mining techniques can be used in many different problems due to the large amount of tax returns received every year. In the present work we show an essay of the Brazilian Tax Administration on using Bayesian networks to predict taxpayers behavior based on historical analysis...

The New Income Tax Law: Its Impact on the Distribution of the Tax Burden

Government spending is high in Croatia (about 50% of GDP), and so, hence, is the burden of financing it. Over 80% of this spending is financed from tax revenue. The tax burden is not evenly spread, for citizens with higher incomes bear a higher burden. The high level of government spending is partially the consequence of the process of the transition to a market economy, during which the number...

Optimization Of The Competitive Model Of The Government And Tax Payer Under The Condition Of The Possible Existence Of Error In Auditing The Tax Payers Income Tax Report