منابع مشابه
Income Tax Accounting under the Tax Consolidation System
Obtaining a Copy of this Abstract Copies of this Abstract are available for purchase from the Australian Accounting Standards Board by contacting: and layout of this Abstract are protected by Australian copyright law and the comparable law of other countries. No part of this Abstract may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the...
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We define and statistically estimate a nonlinear relationship between individual effective income tax rates and economic income for United States tax return data for tax years 1979-89. The relationship, which we call the effective tax function, has three parameters and was theoretically derived from the theory of equal sacrifice by Young (1988, 1990) and more generally by Berliant and Gouveia (...
متن کاملShould the Federal Income Tax Be Replaced with a National Sales or Value-added Tax?
[Editor's Note: It appears that the question of changing the federal tax base will be part of the public debate for the foreseeable future. In a Brief that we published in April, Alan Auerbach of UC Berkeley summarized the effects and uncertainties of replacing the federal income tax with a federal flat tax. In the following discussion, Steven Sheffrin of UC Davis reviews several important issu...
متن کاملSubstitutability among Federal Income Tax Deductions: Implications for Optimal Tax Policy
This paper studies households making joint decisions about two tax-deductible activities: charitable giving and paying interest on home equity lines of credit (HELOC). By allowing for interactions, either substitutability or complementarity, between deductions, I provide a fuller understanding of the elasticity of taxable income (ETI) and the tax-price elasticity of charitable giving. The tax-p...
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ژورنال
عنوان ژورنال: The Bulletin of the National Tax Association
سال: 1920
ISSN: 2327-8706,2327-9508
DOI: 10.1086/bullnattax41785359