Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary

Income Tax Accounting under the Tax Consolidation System

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Reforming the Individual Income Tax

Starting in the late 1970s the Tayloe Murphy Institute, which was one of two institutions that combined to form the Weldon Cooper Center for Public Service in 1987, published a series of monographs on fiscal issues in the Commonwealth of Virginia. Six papers were eventually published. In the mid-1980s the series was discontinued. Many topics had been covered and did not require immediate reexam...

Effective Tax Functions for the US Individual Income Tax : 1966

Analyzing a Flat Income Tax in the Netherlands

A flat tax rate on income has gained popularity in European countries. This paper assesses the attractiveness of such a flat tax in achieving redistributive objectives with the least cost to labour market performance. We do so by using a detailed applied general equilibrium model for the Netherlands. The model is empirically grounded in the data and encompasses decisions on hours worked, labour...

Distributive Justice and the Reform of China's Individual Income Tax

Both the ratios of the labor remuneration and the residents’ income are too low in Chinese national income distribution. In order to resolve this prominent problem, the Chinese authority should attach great importance to the tax adjustment for realizing the positive effect of the distributive justice. Therefore, the objective of the Individual Income Tax reform is to strengthen its function on ...