Tax Planning of Individual Income Tax under the New Individual Income Tax Law

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

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...

Income Tax Accounting under the Tax Consolidation System

Obtaining a Copy of this Abstract Copies of this Abstract are available for purchase from the Australian Accounting Standards Board by contacting: and layout of this Abstract are protected by Australian copyright law and the comparable law of other countries. No part of this Abstract may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the...

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 ...