Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law

Dual Income Taxes: A Nordic Tax System

Income Shifting within a Dual Income Tax System: Evidence from the Finnish Tax Reform of 1993

Dual income tax systems can suffer from income that shifts from progressively taxed labour income to capital income, which is taxed at a lower, flat rate. This paper empirically examines the 1993 Finnish dual income tax reform, which radically reduced the marginal tax rates on capital income for some, but not all, taxpayers. We measure how overall taxable income and the relative shares of capit...

Dual Income Tax Reform in Germany. A Microsimulation Approach

This paper assesses the impact on household labor supply of a Dual Income Tax reform in Germany. It relies on GMOD, a population-based tax-benefit microsimulation model, and uses flexible mixed logit simulation estimators.

Income Tax Buyouts and Income Tax Evasion

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...

The New Income Tax Law: Its Impact on the Distribution of the Tax Burden

Government spending is high in Croatia (about 50% of GDP), and so, hence, is the burden of financing it. Over 80% of this spending is financed from tax revenue. The tax burden is not evenly spread, for citizens with higher incomes bear a higher burden. The high level of government spending is partially the consequence of the process of the transition to a market economy, during which the number...