Top Income Shares, Business Profits, and Effective Tax Rates in ContemporaryChile
نویسندگان
چکیده
منابع مشابه
Company Tax - Effective Tax Rates on Profits J . C . Stewart
Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufact...
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We study Kolmogorov-Smirnov goodness of fit tests for evaluating distributional hypotheses where unknown parameters need to be fitted. Following work of Pollard (1979), our approach uses a Cramérvon Mises minimum distance estimator for parameter estimation. The asymptotic null distribution of the resulting test statistic is represented by invariance principle arguments as a functional of a Brow...
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According to Canadian taxfiler data, over the last thirty years there has been a surge in the income shares of the top 1%, top 0.1% and top 0.01% of income recipients, even with longitudinal smoothing by individual using three- or five-year moving averages. Top shares fell in 2008 and 2009, but only by a fraction of the overall surge. Alberta, British Columbia, and Ontario have much more pronou...
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ژورنال
عنوان ژورنال: Review of Income and Wealth
سال: 2015
ISSN: 0034-6586,1475-4991
DOI: 10.1111/roiw.12196