An example of them is the gasoline(汽油) tax. The person who makes 30 000 a year and the person who makes 7 000 a year pay the same gasoline tax despite great difference in their incomes. Most governments have settled on a mixture of progressive(累进税率的)and regressive taxes. This ...
Topritzhofer HADDE, Grafendorfer W et al (1970) An outline of a theory of progressive individual income- tax functions. Zeitschrift fur Nationalokonomie 30(3-4):407-429Seidl C, Topritzhofer E and Grafendorfer W 1970, ‘An outline of a theory of progressive individual income-tax functions...
This report proposes replacing the income tax with an electronic, progressive consumption tax that couples a credit-method VAT (modified for wages) with a progressive wage tax. I have called this proposal e-VAT (a convenient contraction for an electronic value added tax), because it is based ...
This study proposes a method to obtain the social marginal costs of public funds (SMCF) that allows for heterogeneity on a household basis as well as labor supply responses along both the extensive and the intensive margins. To demonstrate our methodology, we take the example of the 1999 natio...
We investigate the quantitative importance of the presence of of progressive taxation of consumption expenditures for the stabilization of cyclical uctuations in Bulgaria. We find the quantitative effect of such a tax to be very small, and thus not important for either business cycle stabilization, ...
[translate] aA tax an income,however,no matter how steeply graduated,dose not necessarily make an income tax progressive over the course of one's lifetime. 税收入,然而,无论陡峭地毕业,不必要药量在一.的终身中做所得税进步。 [translate] 英语...
Excise Tax:Among various types of taxes, an excise tax is charged on the products and services that are used for specific purposes, and the government wants to reduce the consumption of such products and services. It is the tax imposed on the products that are har...
awoofwoof woofwoof[translate] aUnder the dual income tax system, an individual’s income from labour is taxed at progressive rates, as in the comprehensive model. 在之下双重所得税系统,个体的收入从劳方被收税以累进税率,和在全面模型。[translate]...
Capital gains realized by nonresident companies on the sale of participations ordinarily are taxed at a 26% flat rate. 14.5.3.2 Private individuals In Italy, the personal taxation system is progressive and rates range from 23% to 43%. Dividends paid to an individual generally are subject to a...
Incidence of Personal Income Tax by Income Decile (2009).(Source: Siqueira et al., 2012.) Therefore, the IRPF is a highly progressive tax. This means that any exemption or reduction proposal will especially benefit the wealthiest 10% of the population. Regardless of this, the National ...