Search Results

Personal Income Tax Elasticity in Turkey: 1975-2005,
Yesim Kustepeli and Onur Sapci, from Dokuz Eylül University, Faculty of Business, Department of Economics (2006)
Keywords: Personal income tax, tax elasticity, Tanzi method

Growth and fluctuations of personal income,
Yoshi Fujiwara, Wataru Souma, Hideaki Aoyama, Taisei Kaizoji and Masanao Aoki, in Physica A: Statistical Mechanics and its Applications (2003)
Keywords: Pareto's law; Personal income; Growth-rate; Multiplicative process; Econophysics;

The Spanish personal income tax: facts and parametric estimates,
Esteban Garcia-Miralles, Nezih Guner and Roberto Ramos, in SERIEs: Journal of the Spanish Economic Association (2019)
Keywords: Personal income tax, Tax functions, Income distribution

The Spanish personal income tax: facts and parametric estimates,
Esteban Garcia-Miralles, Nezih Guner and Roberto Ramos, from Banco de España (2019)
Keywords: personal income tax, tax functions, income distribution

The Spanish Personal Income Tax: Facts and Parametric Estimates,
Esteban Garcia-Miralles, Nezih Guner and Roberto Ramos, from CEMFI (2019)
Keywords: Personal income tax, tax functions, income distribution.

Personal income,
Raymond Owens, in Cross Sections (1991)
Keywords: Income

The South African personal income tax base, 2011-2018: Income and taxable income, adjusted for retirement fund and medical expense reporting changes,
Andrew R. Donaldson, from Southern Africa Labour and Development Research Unit, University of Cape Town (2023)
Keywords: Statistics of income, Income distribution, Personal income tax

The Personal Income of the Collective Farmer,
Robert Davies, from Palgrave Macmillan (1980)
Keywords: Piece Work, Personal Income, Money Income, Collective Farmer, Lower Volga Region

Evaluating scenarios of a personal income tax reform in Russia,
Evgeny V. Balatsky and Natalia A. Ekimova, in Journal of Tax Reform (2019)
Keywords: progressive personal income tax; flat personal income tax; tax reform, social inequality; budgetary income

Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects,
Ivica Urban, in Financial Theory and Practice (2006)
Keywords: personal income tax, progressivity, decomposition

Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008,
Bimo Wijayanto and Yogi Vidyattama, in Economics and Finance in Indonesia (2017)
Keywords: personal income tax; microsimulation; Indonesia

Do details matter? An analysis of Italian personal income tax,
Martino Tasso, from Bank of Italy, Economic Research and International Relations Area (2020)
Keywords: personal income tax, overlapping generations

TAXATION OF PERSONAL INCOMES IN ROMANIA: PRESENT AND PERSPECTIVES,
Daniela Pirvu, Carmen Mihaela Mogoiu and Claudia Stanciu-Tolea, in Scientific Bulletin - Economic Sciences (2017)
Keywords: Household tax, Personal income tax, Tax system.

Measuring the Effective Tax Burden of Lifetime Personal Income,
Jan Vlachý, in European Financial and Accounting Journal (2015)
Keywords: Lifetime tax burden, Personal income, Statistical simulation

Personal Income Tax Reforms as a Competitive Advantage,
Vita Jagric, Sebastjan Strasek, Timotej Jagric and Tanja Markovic-Hribernik, in Annals - Economy Series (2009)
Keywords: tax reform, fiscal sustainability, personal income tax

Personal Income Tax Decentralization, Inequality, and Social Welfare,
Julio López-Laborda and Jorge Onrubia, in Public Finance Review (2005)
Keywords: personal income tax; decentralization; inequality; social welfare

Personal Income Tax Decentralization, Inequality and Social Welfare,
Julio López-Laborda and Jorge Onrubia, from Centro de Estudios Andaluces (2004)
Keywords: personal income tax, decentralization, inequality, social welfare.

The South African personal income tax base, 2011-2018: Income and taxable income, adjusted for retirement fund and medical expense reporting changes,
Andrew R. Donaldson, from World Institute for Development Economic Research (UNU-WIDER) (2023)
Keywords: Income distribution, Personal income tax, Statistics

ANALYSIS OF PERSONAL INCOME TAX IN ROMANIA AND THE OTHER MEMBER STATES OF THE EUROPEAN UNION,
Chirculescu Maria Felicia and Dobrotă Gabriela, in Annals - Economy Series (2012)
Keywords: income tax, personal income tax rates for employees

High incomes and personal taxation in a developing economy: Colombia 1993-2010,
Facundo Alvaredo and Juliana Londoño Vélez, from Tulane University, Department of Economics (2013)
Keywords: income distribution, inequality, personal income tax, Latin America

Personal Income Inequality and Aggregate Demand,
Laura Barbosa de Carvalho and Armon Rezai, from University of São Paulo (FEA-USP) (2014)
Keywords: Income inequality; demand regimes; Neo-Kaleckian model; personal and functional income distribution

The Distribution of Personal Income in Post-War Italy: Source Description, Data Quality, and the Time Pattern of Income Inequality,
Andrea Brandolini, in Giornale degli Economisti (1999)
Keywords: personal income distribution, household surveys

The Distribution of Personal Income in Post-War Italy: Source Description, Data Quality, and the Time Pattern of Income Inequality,
Andrea Brandolini, from Bank of Italy, Economic Research and International Relations Area (1999)
Keywords: personal income distribution, household surveys

Personal Income Distribution Within States and Income Inequality Between States in Brazil: 1960, 70, 80 and 91,
Carlos Azzoni, from Springer (1999)
Keywords: Income Inequality, Income Distribution, Personal Income, Income Class, Rich State

Personal income tax: Reforms in Russia and their impact on the income inequality,
Elena Vylkova, in Journal of New Economy (2021)
Keywords: monetary inequality; personal income; personal income tax; progressive taxation; subsistence rate

DUAL INCOME TAX - AN OPTION FOR THE REFORM OF PERSONAL INCOME TAX IN SERBIA?,
Saša Ranđelović, in Economic Annals (2008)
Keywords: dual income tax, labour income, income from capital, equitability in taxation, personal income tax in Nordic countries

Association between Perceptions of Personal Income and National Security: Evidence from the Baltic States,
Gitana Dudzevičiūtė, Dalia Prakapienė and Vida Česnuitytė, in Sustainability (2022)
Keywords: personal income; subjective perception of personal income; security; Baltic states

What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries,
Adam Wagstaff and Eddy Van Doorslaer, in International Tax and Public Finance (2001)
Keywords: personal income tax, sources of progressivity,

What are the Challenges in Designing An Effective Personal Income Tax System?,
Raeni Raeni and Astika Sari, in Economics and Finance in Indonesia (2016)
Keywords: Personal Income Tax; Fairness; Tax Moral

Reform of the Personal Income Tax in Spain: Effects on internal mobility of the unemployed,
Jorge González-Chapela and Raquel Ortega-Lapiedra, from University Library of Munich, Germany (2019)
Keywords: Personal income tax, mobility, unemployed, Spain

MIKMOD-ESt: A Static Microsimulation Model of Personal Income Taxation in Germany,
Judith Flory and Sven Stöwhase, in International Journal of Microsimulation (2012)
Keywords: microsimulation, personal income tax, tax reform

Quantifying the Personal Income Tax Benefits of Backdating: A Canada - US Comparison,
Ryan Compton, Christopher C. Nicholls, Daniel Sandler and Lindsay Tedds, from University Library of Munich, Germany (2011)
Keywords: Executive compensation, stock options, personal income tax

Reform of the Personal Income Tax in Spain: Effects on Internal Mobility of the Unemployed,
Jorge González-Chapela and Raquel Ortega-Lapiedra, in Journal of Family and Economic Issues (2021)
Keywords: Personal income tax, Mobility, Unemployed, Spain

A note on arbitrage-free asset prices with and without personal income taxes,
Jochen Wilhelm and Josef Schosser, in Review of Managerial Science (2007)
Keywords: Arbitrage, Personal income taxes, Valuation, G12,

Where the economics of personal income tax reforms meet political constraints,
Micael Castanheira, in Reflets et perspectives de la vie économique (2014)
Keywords: political economy, taxation, personal income tax

What makes personal income taxes progressive? The case of Belgium,
André Decoster, Isabelle Standaert, Christian Valenduc and Guy Van Camp, in Brussels Economic Review (2002)
Keywords: Personal income tax; Tax reform; Progressivity

Personal Income Tax Exemption and Labor Supply: A Preliminary Study,
Riatu Qibthiyyah, from LPEM, Faculty of Economics and Business, University of Indonesia (2019)
Keywords: personal income tax — tax exemption — labor supply

Where the economics of personal income tax reforms meet political constraints,
Micael Castanheira, from ULB -- Universite Libre de Bruxelles (2014)
Keywords: Personal income tax; Political economy; Taxation

Estimating the effects of personal income tax on labour supply in Italy,
Davide Tondani, from Department of Economics, Parma University (Italy) (2006)
Keywords: Labour supply, Personal income taxation, Italy

THE ANALYSIS OF INDICATORS OF THE PERSONAL INCOME TAX FISCAL EFFICIENCY,
О. Zyma and O. Preobrazhensk, in Economics of Development (2015)
Keywords: fiscal efficiency, personal income tax, tax elasticity ratio, tax revenue.

SELECTED ISSUES OF PERSONAL INCOME TAXATION HARMONIZATION,
Tomasz Wolowiec, in "e-Finanse" (2011)
Keywords: EU integration, tax harmonization, personal income taxation, tax system differentiation

Superstars and mediocrities: A solution based on personal income taxation,
d’Andria, Diego, in Journal of Economic Behavior & Organization (2018)
Keywords: Superstars; Personal income tax; Entry wage; Talent; Learning;

A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000,
Francesca Gastaldi, Paolo Liberati and Chiara Rapallini, in FinanzArchiv: Public Finance Analysis (2008)
Keywords: Redistribution, personal income tax, Italy, decomposition, fiscal drag

Decomposition of Redistributive Effects of Japanese Personal Income Tax, 1984-2009,
Takeshi Miyazaki and Yukinobu Kitamura, in FinanzArchiv: Public Finance Analysis (2016)
Keywords: base effect, personal income tax, rate effect, redistribution

Benchmark and Tax Expenditures on Personal Income Tax in Ukraine,
Sokolovska Alla, Zatonatska Tetiana and Rainova Larysa, in Economics (2023)
Keywords: personal income tax, normative structure of the tax, benchmark structure, tax expenditures

Compensation in personal injury cases: mean or median income?,
Leif Danziger and Eliakim Katz, in European Journal of Law and Economics (2019)
Keywords: Compensation, Personal injury, Income loss, Uncertainty, Risk aversion

Changes in the taxation of personal and corporate income in developed countries,
Leos Vitek, in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (2012)
Keywords: business, corporate taxation, European Union, personal income taxation

Superstars and mediocrities: a solution based on personal income taxation,
Diego d'Andria, from Joint Research Centre (2018)
Keywords: superstars, personal income tax, entry wage, talent, learning

Compensation in Personal Injury Cases: Mean or Median Income?,
Leif Danziger and Eliakim Katz, from CESifo (2019)
Keywords: compensation, personal injury, income loss, uncertainty, risk aversion

Linking Tax Morale and Personal Income Tax in Spain,
Pilar Rey del Castillo and Jaime Villanueva-Garcia, from CESifo (2018)
Keywords: statistical matching, opinion polls, personal income tax, tax morale

Compensation for Loss of Work Income in Personal Injury Cases,
Leif Danziger and Eliakim Katz, from CESifo (2017)
Keywords: law and economics, personal injury, income loss, compensation, uncertainty, risk aversion

Compensation in Personal Injury Cases: Mean or Median Income?,
Leif Danziger and Eliakim Katz, from Institute of Labor Economics (IZA) (2019)
Keywords: compensation, personal injury, income loss, uncertainty, risk aversion

Determinants of Revenue of Personal Income Tax in Vietnam,
Nguyen Huu Cung, Qi-shen Zhou and Hua Liu, from Springer (2014)
Keywords: Economic growth, Personal income tax, Tax collection, Tax burden

Evolution of the personal income distribution in the USA: High incomes,
Ivan Kitov, from ECINEQ, Society for the Study of Economic Inequality (2005)
Keywords: personal income distribution, Pareto distribution, microeconomic modeling, USA, real GDP, macroeconomics

Progressivity and distributive impacts of personal income tax: the case of China and Brazil,
Pedro Rossi, Ricardo Gonçalves and Ping Shang, in Brazilian Journal of Political Economy (2022)
Keywords: Gini index, income distribution, personal income tax, tax progressivity

The Contribution of the “Dutch School” in Public Finance to the Theory of Personal Income Taxation (1870–1920),
Gerrit Meijer, in European Journal of Law and Economics (2000)
Keywords: (personal) income taxation, income (tax base), progression (tax rate), the Netherlands,

Exploring options to deepen and broaden the personal income tax base in South Africa,
Gemma Wright, Katrin Gasior, Joonas Ollonqvist, Wynnona Steyn, Winile Ngobeni, Helen Barnes, Michael Noble, David McLennan, Jukka Pirttilä and Ada Jansen, from World Institute for Development Economic Research (UNU-WIDER) (2023)
Keywords: Microsimulation, Personal income tax, Income distribution, South Africa

The Role of Personal Income Tax to Mitigate Widening Income Inequality: the Case of Japan,
Ejii Tajika and Hiroyuki Yashio, in Journal of Income Distribution (2007)
Keywords: personal-income tax, deductions, credits, social security, globalization

The effects of personal income tax reform on employees' taxable income in Uganda,
Maria Jouste, Tina Kaidu Barugahara, Joseph Okello Ayo, Jukka Pirttilä and Pia Rattenhuber, from World Institute for Development Economic Research (UNU-WIDER) (2021)
Keywords: Personal income tax, Uganda, Administrative data, Tax reform

Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries,
Klara Sabirianova Peter, Steve Buttrick and Denvil Duncan, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2007)
Keywords: Personal Income Taxation, flat tax, progressivity, national tax system, personal income tax system

Personal Income Tax Progressivity: Trends and Implications,
Claudia Gerber, Alexander Klemm, Li Liu and Victor Mylonas, from International Monetary Fund (2018)
Keywords: WP;income;tax rate;avg. wage; Progressivity; Growth; Personal Income Tax; Tax Wedge; Inequality; income category; progressive tax system; OECD tax database data; income taxation; avg. waget-5; labor income; Progressive taxation; Personal income; Social security contributions; Income distribution; Global

EECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX,
Tomasz Skica, Tomasz Wo³owiec and Pavel Pavlov, in "e-Finanse" (2014)
Keywords: personal income tax, corporate income tax, fiscal stimulus, budgetary system, fiscal policy Least Squares Method

Power law tails in the Italian personal income distribution,
Fabio Clementi and Mauro Gallegati, in Physica A: Statistical Mechanics and its Applications (2005)
Keywords: Personal income; Pareto law; Lognormal distribution; Income growth rate; Business cycle;

Power Law Tails in the Italian Personal Income Distribution,
Fabio Clementi and Mauro Gallegati, from University Library of Munich, Germany (2005)
Keywords: Personal income; Pareto law; Lognormal distribution; Income growth rate; Business cycle

Distribution of personal income tax changes in Slovenia,
Mitja Cok, Joze Sambt, Marko Kosak, Miroslav Verbič and Boris Majcen, from University Library of Munich, Germany (2011)
Keywords: general equilibrium model; income inequality; macroeconomic effects; microsimulation; personal income tax; Slovenia; tax reform

Measuring the Redistributive Effects of China's Personal Income Tax,
Li Du and Zhongxiang Zhang, from Crawford School of Public Policy, The Australian National University (2018)
Keywords: generalised entropy index, personal income tax, redistributive effects, hidden income, China

Decomposition of inter-regional inequality in average personal incomes by income sources: the Russia case study,
Marina Malkina, from Institute of Economic Research (2017)
Keywords: personal income, sources, inter-regional inequality, decomposition

Personal Income Tax: the Change Scenarios,
Sergey G. Lalayev, in Finansovyj žhurnal — Financial Journal (2011)
Keywords: personal income tax rate, consolidated budget, tax rate, increase, decrease, GDP, mathematical model, regression equation, payroll, economic growth

Progress of the Personal Income Tax in Emerging and Developing Countries,
Dora Benedek, Juan Carlos Benitez and Charles Vellutini, from International Monetary Fund (2022)
Keywords: Personal income tax; progressivity; redistribution; low-income countries; emerging market economies; PIT revenue performance; PIT system; liability threshold; PIT revenue; PIT characteristic; Personal income tax; Income tax systems; Corporate income tax; Income and capital gains taxes; Global

Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain,
María Arrazola, Jose de Hevia, Desiderio Romero and José Félix Sanz-Sanz, from Victoria University of Wellington, Chair in Public Finance (2014)
Keywords: Personal income tax, Taxable income elasticity, Excess burden, Tax inefficiency,

Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax,
Félix Domínguez-Barrero, Julio López-Laborda and Fernando Rodrigo-Sauco, in European Journal of Law and Economics (2017)
Keywords: Personal Income Tax, Tax evasion, Income sources, Spain, Microdata

Personal income distribution and progressive taxation in a neo-Kaleckian model: Insights from the Italian case,
Maria Cristina Barbieri Góes, from Berlin School of Economics and Law, Institute for International Political Economy (IPE) (2019)
Keywords: Income inequality, Personal Income Distribution, Income Taxes, Kaleckian model

Diagnostic and Proposal for the Reform of the Personal Income Tax System in the TRNC,
Glenn Jenkins, from JDI Executive Programs (2001)
Keywords: Income tax, Personal income tax, corporation income tax, tax reform, tax evasion, Turkish Republic of North Cyprus

Measurement of personal income tax progressivity in the post-socialist countries of Europe compared to other OECD countries,
Magda Wisniewska-Kuzma, in Eastern Journal of European Studies (2020)
Keywords: personal income tax progressivity, measurement of tax progression,

How does Economic Integration Change Personal Income Taxation? Evidence from a new Index of Potential Labor Mobility,
Benjamin Protte, from University of Mannheim, Department of Economics (2012)
Keywords: Personal Income , Taxation , Economic Integration , Labor Mobility

Nai-peng Tey; Faculty of Economics and Administration, University of Malaya Title: Personal income in Malaysia: distribution and differentials,
Kim-Leng Goh and Nai-peng Tey, in Economics Bulletin (2018)
Keywords: Non-normality, Personal income, Quantile regression

Examining the Factors Affecting Personal Income: An Empirical Study Based on Survey Data in Chinese Cities,
Lihui Wang and Junyi Shen, in Frontiers of Economics in China-Selected Publications from Chinese Universities (2017)
Keywords: personal income, earning function, urban China, discrimination

Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005),
Richard Bird and Eric M. Zolt, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2005)
Keywords: Redistribution, Taxation, Personal Income, and Developing Countries

Why Don't We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World,
Martin Ardanaz and Carlos Scartascini, from Inter-American Development Bank (2011)
Keywords: Personal income tax, Inequality, Malapportionment, Elite dominance

A Tax-Benefit Microsimulation Model for Personal Income Taxation in Italy,
Elena Miola and Marco Manzo, from Ministry of Economy and Finance, Department of Finance (2021)
Keywords: tax-benefit microsimulation model, personal income taxation, redistribution, inequality

Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts,
Savina Finardi and Alena Vančurová, in European Financial and Accounting Journal (2014)
Keywords: Czech Republic, National Accounts, Personal Income Tax, Tax Gap

International Trends in Personal Income Tax: Some Aspects of Vertical and Horizontal Equity,
Ernesto Longobardi, in Rivista italiana degli economisti (2009)
Keywords: personal income tax, flat tax, horizontal equity, equivalence scales

Personal Income Tax Theory, Equity and Incentives: Some Comments and Extensions,
Alessandro Petretto, in Rivista italiana degli economisti (2009)
Keywords: Optimal personal income tax, benefits and family allowances, equity and efficiency of taxation

Labour Taxes Progressivity in Russia: Ways to Reform Personal Income Tax,
Roman S. Leukhin and Alexandra Suslina, in Finansovyj žhurnal — Financial Journal (2017)
Keywords: taxes in Russia, personal income tax, labour taxes, progressivity, budget revenues

Warfare State, Welfare State, and the Selling of the Personal Income Tax, 1942-1945,
Shirley Tillotson, in Canadian Tax Journal (2015)
Keywords: Personal income taxes, history, social security, family, labour, anti-inflation

Comparing Personal Income Tax Gap in the Czech Republic and Slovakia,
Jan Hájek and Cecília Olexová, in Politická ekonomie (2022)
Keywords: Tax gap, personal income tax, Czech Republic, Slovakia

Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes,
Jorge Onrubia, Fidel Picos and María Carmen Rodado, in International Tax and Public Finance (2014)
Keywords: Decomposition, Personal income tax, Progressivity, Redistribution, D31, H23, H24,

Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada,
Alejandro Esteller-Moré and Albert Solé-Ollé, in International Tax and Public Finance (2002)
Keywords: fiscal federalism, tax competition, equalisation grants, personal income tax,

Long-run equilibrium between personal income tax and economic growth in Bulgaria,
Stoyan Tanchev, in Journal of Tax Reform (2021)
Keywords: personal income tax, tax policy, long-run equilibrium, economic growth

Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach,
Simone Pellegrino, Guido Perboli and Giovanni Squillero, in Economia Politica: Journal of Analytical and Institutional Economics (2019)
Keywords: Personal Income Tax, Evolutionary algorithms, Multi-objective optimization