Comparative Analysis of Income Tax Burden in Major OECD Countries

2020 ◽  
Vol 33 (5) ◽  
pp. 1571-1590
Author(s):  
Seuk-Do Kie
Keyword(s):  
Comparative Analysis ◽  
Income Tax ◽  
Oecd Countries ◽  
Tax Burden

scholarly journals Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution

2017 ◽  
Vol 4 (324) ◽  
Author(s):  
Małgorzata Mazurek-Chwiejczak
Keyword(s):  
Income Tax ◽  
Income Redistribution ◽  
Oecd Countries ◽  
Personal Income ◽  
Tax Burden ◽  
Personal Income Tax ◽  
Historical Trends ◽  
Income Disparities ◽  
Redistribution Policy ◽  
Different Levels

In recent years there has been an evident, widespread increase in income disparities in OECD countries. Progressive Personal Income Tax, which enables adjustment of the tax burden to individual’s capacity to pay, is one of the fundamental instruments used in redistribution policy. The aim of the paper is comparative analysis of the level of Personal Income Tax (PIT) progression in OECD countries and identification of trends in progression in the context of income redistribution. The article discusses the progressivity level of PIT in OECD countries measured by the differences in the burden at different levels of income. The cross-country and historical trends in the statutory PIT rates, the number of tax brackets and the provisions which exempt an initial level of income from tax burden are analysed and graphically illustrated.

scholarly journals Comparison of Tax Burden on Farms in Selected US States

2019 ◽  
Vol 67 (3) ◽  
pp. 839-851
Author(s):  
Lukáš Moravec ◽  
Jana Hinke ◽  
Gabriela Kukalová ◽  
Adéla Šlapáková
Keyword(s):  
Comparative Analysis ◽  
Income Tax ◽  
Sales Tax ◽  
Corn Belt ◽  
Tax Burden ◽  
Cross Sectional ◽  
Us States ◽  
Head Of Household ◽  
State Taxation ◽  
Sectional Analysis

This paper deals with the comparison of the tax burden of selected US States within the framework of two taxes ‑ income tax and sales tax. When drawing up this issue, the authors were led by the idea that there may be significant differences among particular states, so they chose as the objective to identify fiscally attractive areas. The quantification research of tax burden on model farms in 12 US states – Corn Belt was carried out in order to meet the objective. To the three groups of taxpayers (single, married and head of household) were applied federal and state taxation on natural persons income, social security and health insurance contributions, and sales tax. The cross‑sectional analysis is focused on 2012. The results of the comparative analysis led to the identification of fiscally attractive areas of agribusiness (South and North Dakota ‑ regardless of the taxpayer status, Ohio) and to the confirmation of the assumption that there are significant differences between the states surveyed – particularly as regards the sales tax where a deviation of tax liability from the lowest tax burden of 74.99% was identified.

scholarly journals Sytuacja społeczno-ekonomiczna podatnika a udział podatku PIT w płacy brutto w krajach OECD

2015 ◽  
pp. 5-17
Author(s):  
Anna Bischoff
Keyword(s):  
Income Tax ◽  
Oecd Countries ◽  
Personal Income ◽  
Economic Situation ◽  
Tax Burden ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Additional Criterion ◽  
Raising Children

The paper presents an analysis of personal income tax burden for taxpayers from OECD countries, depending on their socio-economic situation. Taxpayers were divided into 7 socio-economic groups. Each group represented a certain level of income, an additional criterion was whether the taxpayer was materially responsible for children or not. The study was conducted based on the data provided by OECD for the years 2000–2013. The study shows that the overall PIT burden fell in years 2000–2010, however since 2011 to 2013 there was an increase in both the level of taxation and the number of tax rates for all analyzed groups. This increase related mainly to people working and raising children.

The investment activity of Russian business: Relationships with corporate income tax burden

2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya
Keyword(s):  
Income Tax ◽  
Systems Approach ◽  
Corporate Income Tax ◽  
Federal State ◽  
Tax Burden ◽  
Return On Assets ◽  
Investment Activity ◽  
Analysis And Synthesis ◽  
Tax Benefits

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

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