CURRENT STATUS OF TAXATION OF INDIVIDUAL INCOME IN UKRAINE

on the status of mixed methods research in applied linguistics

چکیده ندارد.

Optimal income taxation of married couples: an empirical analysis of joint and individual taxation

Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this we...

Taxation of Interest Income

Why is interest income taxed so much more heavily than other forms of capital income? This differential tax treatment has generated substantial tax arbitrage, resulting in lower tax revenue, efficiency costs, and apparently net gains to rich borrowers and net losses to poor lenders, together suggesting that this tax treatment makes no sense on welfare grounds. In examining this argument more fo...

Efficient Taxation of Income

Optimal Income Taxation of Couples∗

This paper analyzes optimal joint income taxation of two-earner couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. In contrast to the previous literature, we consider fully general joint income tax systems. The optimum tax system is separable into two individual and independent tax schedules only if skills, ...