The overall response is primarily driven by the elastic response of taxable income for high‐income earners, who have an elasticity of closer to 0.4. Using the elasticity estimates within an optimal tax framework, it is determined that the optimal marginal tax rate for the top 10% of income ...
taxable income 青云英语翻译 请在下面的文本框内输入文字,然后点击开始翻译按钮进行翻译,如果您看不到结果,请重新翻译! 翻译结果1翻译结果2翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 应纳税所得额 翻译结果2复制译文编辑译文朗读译文返回顶部...
Concept of Domicile in the Income Tax Act Also, as a requirement to be a "resident", the number of days of residency in currently effective laws which is 183 days during two taxable periods ... Kim,Wan,Suk - 《Tax & Law》 被引量: 0发表: 2015年 ...
Tax reforms and elasticity of taxable income: estimation using the current population survey Changes in taxable income can capture many of the behavioural responses to changes in tax policies. In this paper, using the publicly available Current Population Survey (CPS) data and analysing two of the...
The article discusses the developments in the area of taxation in South Africa. It cites the Taxation Laws Amendment Bill of 2012 that proposed various changes to the country's tax laws, including the Income Tax Act. Under section 8E of the Act, dividends on certain shares that are tax-...
2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records." American Economic Journal: Economic Policy, 6(2): 19-53.Lediga, C., Riedel, N., and Strohmaier, K. (2018). The elasticity of corporate taxable income - evidence from south africa. University of Bochum...
However, according to SARS, an assessed loss from a trade carried on outside South Africa cannot be set off against an aggregate capital gain from the disposal of assets outside South Africa. This asymmetrical result is argued to arise out of the wording of the definition of 'gross income'...