introduction of income and estate taxes. In the case of India, our estimate of the trend break is at 1977–1978 for both top 0.1% and top 1% income shares and this coincides well with the sharp drops in the rates of tax progressivity, where substantial cuts were made to the top rates ...
To reflect this administrative sophistication, reformers contemplating the adoption of an income tax in the nineteenth century referred to the new tax as the “queen of taxation” (Popitz, 1926). Aidt and Jensen (2009) and Mares and Queralt (2015) show that the political conditions leading to...
In doing so, the present research was grounded in Self-Determination Theory (Deci & Ryan,2000), which holds that feelings of autonomy (the feeling of choice in behavior), competence (effectiveness of one’s behavior), and relatedness (relationships with others) are prerequisites for high qualitie...
The DADS is an administrative data set that all employers must report yearly to social security authorities and tax administration. The version available to researchers is provided by the INSEE. In particular, the DADS contain information about all positions occupied by any worker in a specific ...
Administrative, technical, or material support: Ozawa, Herrington. Supervision: Ozawa. Conflict of Interest Disclosures: None reported. References 1. World Health Organization. Health in 2015: From MDGs, Millennium Development Goals to SDGs, Sustainable Development Goals. Geneva, Switzerland: World Hea...
Finally, the weakness in institutions and governance in LDCs makes both tax collection and fiscal transfers inefficient, with relatively high administrative costs, distortion, and possible corruption. To demonstrate the infeasibility for most developing countries of relying on fiscal measures to contain ...
The data are gathered through questionnaires, although in the case of certain variables, such as income, the final data are constructed by combining the information provided by the informant with information from administrative records (mainly from tax or social security sources). This method provides...