Personal income tax sharing among the central government, counties, cities and municipalities

Assessing e-Government Services: The Case of e-Filing of Personal Income Tax in Malaysia

Introduction of Electronic Government (e-Government) is seen as a tool to improve government service delivery to external and internal clients for the benefit of the government and the citizens and businesses that it serves. E-Government holds tremendous promise for improvements in the public service delivery as well to overcome many of the persistent public service problems. Successful deliver...

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

The Personal Income Tax Structure: Theory and Policy∗

There is now a large and complex literature on optimal income taxation, within the context of second-best welfare economics. This paper considers the potential role of this analysis in the practical design of direct tax and transfer structures. It is stressed that few results are robust, even in simple models, in view of the important role played by alternative social welfare functions, the nat...

The association between personal income and smoking among adolescents: a study in six European cities

AIMS This study investigates the link between personal income and smoking among adolescents, and aims to answer the following questions: (i) to what extent is personal income related to smoking, independent of family socio-economic status (SES) and (ii) does the association between personal income and smoking apply to different subpopulations? DESIGN Cross-sectional study. SETTING Six citie...

The choice of the personal income tax base

Following Mirrlees (1971) and Vickrey (1945), the optimal tax literature has studied the design of a personal income tax where the ideal would be to tax unobserved earnings ability but instead the only available information is actual earnings. In practice, though, taxes depend on a broader range of information about each individual than earnings. In principle, this supplementary information can...