scholarly journals Aufkommens- und Verteilungsfolgen des Ersatzes des deutschen einkommensteuerlichen Formeltarifs durch einen Stufentarif

2011 ◽  
Vol 12 (3) ◽  
pp. 280-302 ◽  
Author(s):  
Henriette Houben ◽  
Ralf Maiterth ◽  
Heiko Müller
Keyword(s):  
Empirical Analysis ◽  
Tax Law ◽  
Tax Rates ◽  
Liberal Party ◽  
Distributional Effects ◽  
Tax Rate ◽  
Rate Structure ◽  
Tax Simplification ◽  
Tax Payers

AbstractA simplification of the German tax law is the major intend when proposing a graduated tax rate to replace the current German formula based tax scale. A plain tax rate structure requires catchy tax brackets (e.g. in 5.000 € or 10.000 € steps) and tax rates (e.g. tax rate differences of 5% or 10%). Our empirical analysis shows that such a graduated tax rate causes significant distributional effects and, depending on the particular form, affects different groups of tax payers in different ways. This holds in particular for the two graduated tax rate proposals from the German Liberal Party which additionally provoke substantial revenue losses. A graduated tax rate with little revenue and distributional effects compared to the current formula based tax scale lacks a plain structure and hence conflicts with the objective of tax simplification.

scholarly journals Beneficial ownership of income as an antiabusive measure in Serbian Tax Law

2020 ◽  
Vol 59 (88) ◽  
pp. 217-232
Author(s):  
Miloš Vasović
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Tax Rates ◽  
Double Taxation ◽  
Current Function ◽  
Tax Rate ◽  
Treaty Shopping ◽  
Beneficial Ownership ◽  
The One

The Serbian Corporate Income Tax Act contains a provision on the beneficial ownership of income (hereinafter: the BO provision), which is one of the conditions for the application of the preferential tax rate on income tax after tax deduction, which is envisaged in Treaties for the avoidance of Double Taxation on income and capital (hereinafter: Double Taxation Treaties/ DTTs). The subject matter of research in this paper is the term "beneficial ownership", which is not defined in the Corportate Income Tax Act. It may ultimately lead to abusing the preferential tax rates from the DTTs in tax planning and "treaty shopping" through the use of conduit companies. Tax experts have different opinions on the legal nature of the BO provision, which is given the function of an anti-abusive measure (on the one hand) and a rule for the attribution of income (on the other hand). The author analyzes the current function of the BO provision envisaged in the Serbian Serbian Corporate Income Tax Act (CITA), and its inadequate application. The author advocates for enacting the BO provision as an anti-abusive measure, and examines the possible application of the BO provision in domestic tax law, with reference to Articles 10, 11, and 12 of the DTTs that Serbia contracted with other states, as well as Articles 10-12 of the OECD Model-Convention on Income and Capital (2017) and Commentaries on these articles. Such an application of the BO provision may preclude "treaty shopping". In final remarks, the author points out why the BO provision should be envisaged as an anti-abusive measure in Serbian tax law.

THE COMPARISON OF CORPORATE INCOME TAX IN LATVIA AND LITHUANIA

2017 ◽  
pp. 20
Author(s):  
Jūlija Ščeglova ◽  
Iveta Mietule
Keyword(s):  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
State Budget ◽  
Tax Base ◽  
Tax Rate ◽  
Common Features ◽  
Advance Payment ◽  
Tax Payers

Corporate income tax is one of the important taxes that provide revenues to the state budget. Article contains a comparison between Latvian and Lithuanian existing legislation relating to corporate income tax, studied differences between the tax rates, tax base, tax period and taxpayers. Were described differences that are related to the advance payment calculation, as well as created an example that shows how advance payments are calculated in Latvian and Lithuanian companies. As a result, it was found that there are several common features in the Latvian and Lithuanian legislation, with regard to corporate income tax, for example, the tax payers, taxation period, tax rate, the taxable amount. But there are several differences, such as the nuances of rates for non-residents, depending on the type of revenue, advance payment deadlines and other particularities of the calculation of the advance payments. Also differ corporate income tax payment deadlines. It was concluded that making advance payments in Lithuanian enterprises is more profitable, because it was calculated that at the same conditions, the amount of advances in Lithuania is lower than in Latvia.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK, DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2019 ◽  
Vol 1 (1) ◽  
pp. 47-54
Author(s):  
Pipit Annisa Fitria ◽  
Edy Supriyono
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Test Results ◽  
Tax Rate ◽  
Medium Enterprise ◽  
Tax Payers ◽  
Positive Effect

The purpose of this research is to find out the achievement factors of the tax compliance of Small and Medium Enterprise in Purbalingga Regency. The variables tested were the understanding of tax regulations, perceptions of tax rates, and tax justice. The population in this study were all tax payers for Small and Medium Micro Businesses in Purbalingga Regency. The samples produced in this study were 65 respondents. Selected respondents are Small and Medium Micro Businesses who already have an NPWP. The data were collected through questionnaires and analyzed using multiple linear regression analysis. Based on the t-test results show that the variable understanding of tax regulations has a positive effect on taxpayer compliance, the tax rate perception variable negatively affects taxpayer compliance, and the tax justice variable does not affect taxpayer compliance

scholarly journals Analisis Pajak Penghasilan Bagi Wajib Pajak Badan Usaha Kecil- Menengah Di Indonesia

2012 ◽  
Vol 3 (2) ◽  
pp. 673
Author(s):  
Fany Inasius
Keyword(s):  
Comparative Research ◽  
Income Tax ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Document Analysis ◽  
Tax Law ◽  
Tax Rates ◽  
Tax Rate ◽  
Principle Of Justice ◽  
Medium Enterprises

Income Tax on Small and Medium Enterprises (SMEs) has been amended in the Tax Law number 36 of 2008 concerning Income tax (the latest Income Tax Act). In the the latest Income Tax Act, tax rate for small and medium business entity with gross circulation up by 4.8 billion rupiahs receives 50% tariff cuts out of the normal rate. This implies a reduction in rates for small and medium enterprises since 2009 compared to rates based onthe previous Income Tax Act (the old Income Tax Act). However, in the calculation of income tax based on the principle of justice, the old Income Tax Act provides a sense of fairness as the basis of taxation based on profit compared to the latest Income Tax Act which based on sale revenues. This study focuses on a comparison of the tax on SMEs corporation by the latest Income Tax Act and the old Income Tax Act. From the research conducted using comparative research method, descriptive, and document analysis, it shows that there is a decrease in tax rates based on the latest Income Tax Act, but the principle of justice in the taxation of SMEs is still less than the old Income Tax Act.

scholarly journals Tax Rates Variations And Its Effect On Individual Tax Payers A Research Focussed On Salaried Class People In India

2021 ◽  
Vol 12 (2) ◽  
pp. 3268-3274
Author(s):  
Parameswaran Subramanian, Et. al.
Keyword(s):  
Economic Growth ◽  
Statistical Analysis ◽  
Interest Rates ◽  
Tax Rates ◽  
Tax Rate ◽  
Federal Deficit ◽  
Tax Payers ◽  
Spending Cuts ◽  
Economic Use

The structure and financing of a tax rate variations are grave to achieving economic growth. Tax rate cuts may encourage individuals to figure, save, and invest, but if the tax cuts aren't financed by immediate spending cuts they're going to likely also end in an increased federal deficit, which within the long-term will reduce national saving and lift interest rates. Even though, they reallocate resources diagonally toward their highest-value economic use, resulting in improved efficiency and potentially raising the overall size of the economy. The sample for the study happens to be 384 number of taxpayers. The cogent way of statistical analysis is made via ANOVA and T-test. This paper makes an attempt to explore the tax rate changes and its effect on individual tax payers.

Estimating Dynamic Income Responses to Tax Reform

2011 ◽  
Vol 11 (1) ◽  
Author(s):  
Bertil Holmlund ◽  
Martin Söderström
Keyword(s):  
Tax Reform ◽  
Income Taxes ◽  
Tax Rates ◽  
Marginal Tax Rate ◽  
Tax Rate ◽  
Long Run ◽  
Large Panel ◽  
Short Run ◽  
Tax Changes ◽  
Tax Payers

Abstract We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991–2002. Changes in statutory tax rates as well as changes in tax bracket thresholds provide exogenous variations in tax rates that can be used to identify income responses. We estimate dynamic income models which allow us to distinguish between short-run and long-run effects in a straightforward fashion. For men, the estimates of the long-run elasticity of income with respect to the net-of-tax rate hover in a range between 0.10 and 0.30. The estimates for women are statistically insignificant. We simulate the fiscal consequences of a tax reform that reduces the top marginal tax rate by five percentage points. Such a reform may have negligible effects on tax revenues when the interactions between income taxes and other taxes are taken into account.

scholarly journals Towards reducing inter-city economic inequality embedded in China's Environmental Protection Tax Law

2021 ◽  
Author(s):  
Jingxu Wang ◽  
Jintai Lin ◽  
Kuishuang Feng ◽  
Yu Liu ◽  
Xiaomiao Jiao ◽  
...  
Keyword(s):  
Environmental Protection ◽  
Economic Burden ◽  
Economic Inequality ◽  
Tax Law ◽  
Tax Rates ◽  
Tax Rate ◽  
Quantitative Evidence ◽  
Public Acceptability ◽  
Consumer Perspective ◽  
City Policy

Abstract Cities are at the front line of combating environmental pollution and climate change, thus support from cities is crucial for successful enforcement of environmental policy. To mitigate environmental problems, China introduced at provincial level the Environmental Protection Tax Law in 2018. Yet the resulting economic burden on households in different cities with significantly different affluence levels remains unknown. The extent of the economic impacts is likely to affect cities’ support and public acceptability. This study quantifies the economic burden of urban households from taxation of fine particle pollution (PM2.5) for 200 cities nationwide from a “consumer” perspective, accounting for PM2.5 and precursor emissions along the national supply chain. Calculations are based on a Multi-Regional Input-Output (MRIO) analysis, the official tax calculation method and urban household consumption data from China’s statistical yearbooks. We find that the current taxation method intensifies economic inequality between cities nationally and within each province, with some of the richest cities having lower tax intensities than some of the poorest. This is due to the fact that taxes are collected based on tax rates of producing regions rather than consuming regions, that cities with very different affluence levels within a province bear the same tax rate, and that emission intensities in several less affluent cities are relatively high. If the tax could be levied based on tax rates of each city where the consumer lives, with tax rates determined based on cities’ affluence levels and with tax revenues used to support emission control, inter-city economic inequality could be reduced. Our work provides quantitative evidence to improve the environmental tax and can serve as the knowledge base for coordinated inter-city policy.

scholarly journals Tax Rate of Management Control: The Mexican Income Tax Rates System for Resident and Non-Residents

2021 ◽  
Vol 13 (16) ◽  
pp. 9202
Author(s):  
Enriqueta Mancilla-Rendón ◽  
Marcela Astudillo-Moya ◽  
Carmen Lozano
Keyword(s):  
Empirical Analysis ◽  
Income Tax ◽  
Management Control ◽  
Tax Rates ◽  
Tax Rate ◽  
The People ◽  
The Empirical Analysis

The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are: Is the income tax rate applied to national resident workers and to residents abroad proportionally? Under the same circumstances, in both cases do they pay similar amounts? The empirical analysis was based on the evaluation of the income tax and tax rate of management control in Mexico based on the Suits progressivity index. It was found that, under similar conditions, the amount of the tax to be paid by a resident abroad is less than that paid by a national resident.

Bankgeheimnis und Verrechnungssteuer: Konsequenzen für die Steuerehrlichkeit in den Kantonen der Schweiz

2011 ◽  
Vol 12 (3) ◽  
pp. 258-279
Author(s):  
Manfred Gärtner
Keyword(s):  
Income Tax ◽  
Tax Rates ◽  
Capital Income ◽  
Tax Rate ◽  
Income Levels ◽  
Banking Secrecy ◽  
Income Distributions ◽  
Withholding Tax ◽  
Tax Payers

AbstractSwiss banking secrecy tempts foreigners to remain silent about capital incomes and, thus, not pay taxes as obliged by law, but residents of Switzerland as well. Therefore, Switzerland introduced a withholding tax on capital income in order to make domestic residents report levels of wealth and capital incomes properly. We ask whether a withholding tax rate of 35 percent achieves this goal. For this purpose, marginal income tax rates are computed and income distributions are estimated for each canton. From these we identify income levels and shares of tax payers for whom the withholding tax does not work as intended.

Sign in / Sign up

Export Citation Format

Share Document