the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...

Wealth transfer tax systems based on inheritances and inter vivos gifts, rather than estates, allow donors to shift wealth among potential recipients with the goal of minimizing burdens. However, minimization often requires donor give up control over if transfers are made as vivos. Usually, such behavior is difficult analyze many heirs different schedules involved. In this article, we study a s...

This article seeks to compare Piketty's two great books (2014 and 2020) on the issue of inequality, seeking capture changes in his thinking subject, specifically with regard proposition public policies. Although both works are known for proposal a strong increase progressiveness collection three types tax (inheritance, income capital), it is not difficult find clear elements rupture, especially...