On Some Procedural Issues of Korean Local Income Tax ― with Focuses on the Relation between the Local Income Tax Authorities and the National Income Tax Authorities ―

2021 ◽  
Vol 27 (3) ◽  
pp. 427-477
Author(s):  
Jihyun Yoon
Keyword(s):  
Income Tax ◽  
National Income

scholarly journals ANALISIS KONSUMSI DI INDONESIA TAHUN 1989 - 2002 (TINJAUAN TERHADAP HIPOTESIS KEYNES DAN POST KEYNES)

2017 ◽  
Vol 6 (2) ◽  
pp. 143
Author(s):  
Isyani Isyani ◽  
Maulidyah Indira Hasmarini
Keyword(s):  
Income Tax ◽  
Real Interest Rate ◽  
National Income ◽  
Regression Method ◽  
Consumption Pattern ◽  
Consumption Expenditure ◽  
Short Term ◽  
Partial Adjustment ◽  
Stock Investment ◽  
Research Period

Consumption expenditure of Indonesian society encompasses 60 percent until 70 percent from GNP in Indonesia. Based on Post Keynes and Keynes hypothesis, the research investigated consumption pattern of Indonesian society by partial adjustment method of regression. By this regression method, balance adjustment model in long and short term can be estimated. Research period used is from 1989 until 2002 with the quarterly data. Variables which supposed influencing consumption of society and they are used in model in addition to national income are real interest rate, stock investment, money in circulation, and income tax. The result of this research showed that MPC is 0,8337, therefore it needs doing the effort to decrease MPC or at least to keep the value.

scholarly journals ПОДХОДЫ К ВЫБОРУ ПОЛИТИКИ НАЛОГООБЛОЖЕНИЯ В КОНТЕКСТЕ РЫНОЧНЫХ СТИМУЛОВ: ПРИМЕР АРМЕНИИ

2020 ◽  
Vol 2 (30) ◽  
pp. 4-13
Author(s):  
Ани Аветисян ◽  
Keyword(s):  
Income Inequality ◽  
Income Tax ◽  
National Income ◽  
Social Benefits ◽  
Tax Rates ◽  
State Budget ◽  
Tax System ◽  
Market Incentives ◽  
Before And After ◽  
The Impact

Features of progressive, proportional and regressive types of taxation in the framework of the national income redistribution system are considered. The paper analyzes the literature devoted to the study of the impact of tax types on market incentives. The influence of the system of deductions and social benefits on the level of income inequality of the population and revenues to the state budget is considered. The article presents the income tax system in Armenia, statistics on the level of employment by industry, wages and taxes paid before and after the reform of the transition to the proportional tax scale, which came into force on January 1, 2020. Examples of a number of countries that use differentiation of tax rates depending on marital status are given. The analysis concluded that the weakness of economic regulatory institutions is a more significant factor than the level of tax rates

scholarly journals Emigration, Immigration, and Skill Formation: The Case of a Midstream Country

2014 ◽  
Vol 2014 ◽  
pp. 1-8 ◽  
Author(s):  
Kenji Kondoh
Keyword(s):  
Immigration Policy ◽  
Wage Rate ◽  
Income Tax ◽  
National Income ◽  
Developed Countries ◽  
Unskilled Labor ◽  
Small Country ◽  
Skilled Workers ◽  
Skill Formation ◽  
Unskilled Workers

This study theoretically investigates the economy of a small country that exports skilled labor to higher developed countries and simultaneously imports unskilled labor from lower developed countries. Compared with the free immigration case, if this country adopts an optimally controlled immigration policy by imposing income tax on immigrants to maximize national income, skills formation is negatively affected and the number of domestic unskilled workers increases. Moreover, under certain conditions, we can assert the counter-intuitive possibility that the wage rate of domestic unskilled workers may decrease but that of skilled workers may increase owing to the restriction of foreign unskilled workers.

scholarly journals ANALISIS ASPEK PERPAJAKAN ATAS USAHA JASA KONSTRUKSI DALAM PEMENUHAN KEWAJIBAN PERPAJAKAN

2018 ◽  
Vol 1 (02) ◽  
pp. 55-68
Author(s):  
Bayu Sarjono
Keyword(s):  
Qualitative Research ◽  
Construction Industry ◽  
Developing Country ◽  
Income Tax ◽  
National Income ◽  
Value Added ◽  
Infrastructure Development ◽  
Construction Sector ◽  
Value Added Tax ◽  
National Economic

Taxes is one of the most important sources of national income, which is taxes are a main sources in sustaining government and development in a country. Indonesia is a developing country so it is not in spite of the various infrastructure development. In view of its development, the construction sector contributed substantially as the drivers of national economic growth.This study using qualitative research with the aim to analyze aspects of the income tax and value added tax on construction industry. Aspects of taxation to the construction businesses has characteristics with other business. The method of recognition of income used is the percentage of completion method. The results of research showed that revenue from construction businesses income tax withholding has been made final income tax by the Treasurer, while the income derived from procurement of goods this failure code in the remittance of taxes, so have to make a balance transfer application. In the Value Added Tax, taxable person/entrepreneurs are overpaid VAT because the entire transaction was opposed to VAT collector.

scholarly journals Automation and Workers: Re-Imagining the Income Tax for the Digital Age

2020 ◽  
Vol 68 (1) ◽  
pp. 99-124
Author(s):  
Jinyan Li ◽  
Arjin Choi ◽  
Cameron Smith
Keyword(s):  
Human Capital ◽  
Income Tax ◽  
National Income ◽  
Digital Age ◽  
Government Revenue ◽  
Private Law ◽  
Tax Subsidies ◽  
Technological Advances ◽  
Withholding Tax ◽  
Business Income

In the age of automation, more and more workers lose jobs or become gig workers, and the share of labour income in national income is expected to decline further. These developments threaten the sustainability of Canada's 102-year-old income tax as a major source of government revenue and a key instrument for redistributing social income. The authors make the case for re-imagining the income tax to suit the digital age. They propose that all workers should be taxed the same, regardless of the private-law arrangements or technical means used to carry out the work. They call for a reconceptualization of the source of income as human capital, capital, or business. They suggest ways of amending the Income Tax Act to ensure that income from work is not embedded in capital or disguised as active business income that warrants tax subsidies. To ensure the implementation of such re-imagined tax, the authors suggest broadening the scope of withholding tax by taking advantage of technological advances.

Tax Policies and Federalism

1987 ◽  
Vol 5 (1) ◽  
pp. 19-24
Author(s):  
C Penniman
Keyword(s):  
Local Governments ◽  
Income Tax ◽  
National Income ◽  
Tax Policies ◽  
Us States ◽  
The Us

Federal issues in current proposals to ‘reform’ the national income tax in Washington and some possible impacts of the ‘reforms’ on the US states and their local governments are presented.

scholarly journals SYSTEM PODATKÓW BEZPOŚREDNICH POLSKI MIĘDZYWOJENNEJ W PIERWSZYCH LATACH POLSKI LUDOWEJ

2016 ◽  
Vol 11 (3) ◽  
pp. 383
Author(s):  
Andrzej Witkowski
Keyword(s):  
Income Tax ◽  
Political System ◽  
National Income ◽  
The State ◽  
The Political ◽  
Fundamental Change ◽  
National Liberation ◽  
Tax System ◽  
Binding Force ◽  
Tax Legislation

THE SYSTEM OF DIRECT TAXES OF INTERWAR POLAND IN THE FIRST YEARS OF THE PEOPLE’S REPUBLIC OF POLAND Summary The process of building the system of direct taxes of the People’s Republic of Poland was initiated in 1946. The tax legislation from before September 1939 which had been used until then was abolished. The urgency and scale of expenses which the Polish Committee of the National Liberation had to finance resulted in a decision in 1944 to temporarily use the prewar tax system despite the fundamental change of the political system of the state. Already in 1944 the prewar system of direct taxes was simplified by abolishing some taxes of smaller fiscal significance. The prewar acts of law on the turnover tax and income tax, after changes which deepened their fiscal nature, lost their binding force as of 1st January 1946. Moreover, the decree of 18th August 1945 on the employment tax replaced on 1st September 1945 the so far binding regulations of section II “Taxation of income from service emoluments, pensions and remunerations from hired work” of the act of 16th July 1920 on the national income tax. The system of national direct taxes supplemented the decree of 13th April 1945 on the emergency tax on war enrichment.

scholarly journals Rediscovering the 1%: Economic Expertise and Inequality Knowledge

2016 ◽  
Author(s):  
Daniel Hirschman
Keyword(s):  
Income Tax ◽  
National Income ◽  
The United States ◽  
The Political ◽  
The Public ◽  
Top Incomes ◽  
Labor's Share ◽  
Causal Theories ◽  
Wage Disparities ◽  
Distribution Of Income

In the 2000s, academics and policymakers began to discuss the growth of topincomes in the United States, especially “the 1%” Newly analyzed tax datarevealed that top incomes had begun a dramatic upward climb in the early1980s. This article investigates why it took two decades for this increaseto become politically and academically salient. I show how expertsassembled two “regimes of perceptibility” for producing knowledge aboutincome inequality, and that neither was capable of tracking top incomes.Macroeconomists focused on labor’s share of national income, but ignoredthe distribution of income between individuals. Labor economists drew onnewly avail- able survey data to explain wage disparities. By relying onsurveys, these scholars unintentionally eliminated top incomes from view:surveys top-coded high incomes and thus were incapable of detecting therise of the 1%. Studies of top incomes that relied on income tax data fellby the wayside, creating the conditions under which experts, policymakers,and the public alike could be surprised by the rise of the 1%. Thishistorical study offers insights into the political power of economicexpertise by clarifying the complex linkages between observations, stylizedfacts, causal theories, and policy attention.

Sector-Specific Unemployment and Corporate Income Tax Incidence: A Geometric Exposition

1993 ◽  
Vol 37 (1) ◽  
pp. 64-67 ◽  
Author(s):  
Leonard F. S. Wang
Keyword(s):  
Equilibrium Model ◽  
Duality Theory ◽  
Income Tax ◽  
Capital Mobility ◽  
National Income ◽  
Corporate Income Tax ◽  
Tax Incidence ◽  
Corporate Sector ◽  
Corporate Tax ◽  
Simple Geometry

This paper examines the incidence of the corporate income tax using duality theory for a two-sector general equilibrium model in which the economy experiences sector-specific unemployment and perfect capital mobility with a sector-specific rigid-wage in the corporate sector. Utilizing the simple geometry without the complicated mathematical manipulations required in the previous works, we demonstrate that capital always bears more of the corporate tax burden than does labor, while unemployment and national income unambiguously decline.

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