METHODICAL INSTRUMENTS OF ESTIMATION OF THE INDIVIDUAL INCOME TAX GAPS

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

Ordinal Estimation of Income-achievement Gaps

This paper develops ordinal methods to test for changes in the relative academic performance of youth from high-income and low-income households. Applied to the NLSY79 and NLSY97 surveys, these ordinal methods show that the difference in academic achievement between youth from high and low-income households narrowed substantially between 1980 and 1997. In contrast, methods relying on the cardin...

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 ...

• Phenomenology of the role of Individual attitudes on Tax Ethics

In this paper, the aim is to examine the relationship between morality and tax compliance in terms of taxpayers' perceptions of internal variables. Sample participants in this research selected randomly and included 21 interviewees from taxpayers in Kerman in 2017. The findings of the research indicate that the level of religious beliefs and patriotism of individuals greatly hinder their tax ev...