Doctors and Colonial Income Tax

The Corporation as a Tax Shelter: Evidence from Recent Israeli Tax Changes

Shifting of income between the corporate and the personal income tax bases in response to tax incentives is the premise of the literature on taxation and organizational form. Empirical evidence of income shifting is, however, merely circumstantial. Using a unique panel of highfrequency VAT data from Israel, we trace the footprints of income-shifting through incorporation by high-income individu...

Appropriate Labor income and Capital gain tax rates functions extraction based on Overlapping Generation Models: Dynamic Stochastic General Equilibrium (DSGE) approach

In this study, using the overlapping generation (OLG (model and the Stochastic Dynamic General Equilibrium (DSGE) approach, the optimal form of labor income tax rate and capital income tax functions is extracted for the economy of Iran using annual time series data during 1357 to 1397. The results of comparing the calibration and simulation of the designed model show that the optimal functions ...

Modeling of Real Estate Income Tax: System Dynamics Approach

This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of ...

Analysis of the Effect of Financial Policy (Income Tax) on Income Distribution in Iran with ARDL Approach

Economic justice and equitable distribution of income, along with important issues such as economic growth and development, the reduction of inflation and unemployment, have always been of concern to economists. Fair distribution of income and reduction of income inequality in society, and the identification of factors affecting income inequality to make the right policy are necessary and obvio...

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