SOCIO-ECONOMIC COMPONENT OF PREFERENTIAL TAXATION OF INDIVIDUAL INCOME
نویسندگان
چکیده
منابع مشابه
Corporate Income Taxation and U.s. Economic Growth
In June 2001 President George W. Bush signed the Economic Growth and Tax Relief and Reconciliation Act into law, initiating a ten-year program of tax reductions in personal taxes. In January 2003 the President authorized the Jobs and Growth Tax Relief Reconciliation Act of 2003, substantially reducing taxes on business income. The tax legislation of 2001 and 2003 led to major reductions in fede...
متن کاملA Politico-Economic Model of Public Expenditure and Income Taxation
We model the political process as consisting of voting on the issue considered salient, public expenditure, with a subsequent consensus over size of government and income taxation. We prove that for each majoritarian choice there is a unique consensus policy on progressivity and government size. We empirically validate the implication that the sign of the relationship between inequality and pro...
متن کاملOptimal income taxation of married couples: an empirical analysis of joint and individual taxation
Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this we...
متن کاملSocio-economic Determinants of Health Expenditure for Low-income Householdsin the Informal Sector
Background & Aims: People`s health, life expectancy and quality of life have been affected by social determinants of health, significantly. Also, socio-economic factors may affect health expenditure, considerably. This study has evaluated the effects of socio-economic determinants on health expenditure for the low-income urban householdsin the informalsector of employment. Methods: In this stud...
متن کاملTaxation of Interest Income
Why is interest income taxed so much more heavily than other forms of capital income? This differential tax treatment has generated substantial tax arbitrage, resulting in lower tax revenue, efficiency costs, and apparently net gains to rich borrowers and net losses to poor lenders, together suggesting that this tax treatment makes no sense on welfare grounds. In examining this argument more fo...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Baltic Journal of Economic Studies
سال: 2019
ISSN: 2256-0963,2256-0742
DOI: 10.30525/2256-0742/2019-5-2-171-175