scholarly journals Distibution of pre-tax top personal incomes

2015 ◽  
Vol 11 (1) ◽  
Author(s):  
Brian Easton
Keyword(s):  
New Zealand ◽  
Personal Income ◽  
International Database ◽  
Income Groups ◽  
Inland Revenue ◽  
Personal Incomes ◽  
Thomas Piketty

The purpose of this article is to present some data on top  pre-tax personal incomes in New Zealand. It updates an earlier article by a year to 2011/12 and extends the estimates in it back to 1936/37. The background to this article is the international database of incomes assembled by Facundo Alvaredo, Tony Atkinson, Thomas Piketty and Emmanuel Saez (Alvaredo et al., 2013), which reports their estimates for New Zealand of the pre-tax personal income shares of top income groups based on published Inland Revenue (IRD) sources. 

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

ISSUES OF IMPROVEMENT OF INCOME TAXATION OF INDIVIDUALS

2020 ◽  
pp. 105-108
Author(s):  
R.I. Shumyatsky ◽  
Keyword(s):  
Personal Income ◽  
Income Taxation ◽  
Progressive Taxation ◽  
Tax Deductions ◽  
Taxation System ◽  
Personal Incomes ◽  
Budget System

The article analyzes the role and place of taxes on personal income in the formation of the budget system of Russia. Attention is paid to individual elements of the irrationality of the taxation system of personal income. Some problematic aspects in the system of tax deductions are revealed. Measures have been developed to improve the taxation of personal income. The concept of a ‘smooth-step’ progressive taxation of personal incomes is proposed.

Evidence on Income Inequality in the United States, 1866–1965

1969 ◽  
Vol 29 (2) ◽  
pp. 279-286 ◽  
Author(s):  
Lee C. Soltow
Keyword(s):  
United States ◽  
Civil War ◽  
Income Inequality ◽  
Income Distribution ◽  
Income Tax ◽  
Wealth Distribution ◽  
The United States ◽  
Turn Of The Century ◽  
Personal Income ◽  
Income Groups

It is commonly thought that income distribution among people became more concentrated after the Civil War and that this direction continued until the turn of the century. We can look methodically at the income tax distributions from the Civil War period and compare them directly with the distributions arising from the income tax after 1912. We also have some data from the abortive income tax of 1894. After examining the various blocks of evidence, the conclusion will be made that inequality among upper-income groups did not increase during this period. It is necessary to emphasize that the present investigation is one of income and not of wealth. It might have been possible for the nonhuman wealth distribution among people to remain constant or to increase in inequality while the personal income distribution was decreasing in inequality.

scholarly journals The history and development of the choice principle

2021 ◽  
Author(s):  
◽  
Stephanie Lie Luxford
Keyword(s):  
New Zealand ◽  
Official Position ◽  
Inland Revenue ◽  
Tax Loss

<p>“The History and Development of the Choice Principle” is split into different categories of Australian and New Zealand cases in relation to the choice principle: dividend stripping, tax loss grouping provisions, inflated deductions, and income splitting. It considers the official position of the Inland Revenue Department on the choice principle, and sets out arguments for and against the advantages of adopting the principle in New Zealand.</p>

scholarly journals Construction and Analysis of Actuarial Model of the Influence of Personal Tax Deferred Commercial Pension Insurance on Personal Pension Wealth in China

Mathematics ◽  
2020 ◽  
Vol 8 (12) ◽  
pp. 2124
Author(s):  
Wenguang Yu ◽  
Fei Wang ◽  
Qianshun Sang ◽  
Qi Wang ◽  
Yixin Gao ◽  
...  
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Replacement Rate ◽  
Pension Insurance ◽  
Income Groups ◽  
Annual Salary ◽  
Tax Relief ◽  
Actuarial Model ◽  
Pension Wealth

Taking mortality distribution, surrender value, and tax relief factors into consideration, the authors construct an actuarial model for the influence of personal income tax deferred commercial pension insurance on changes in personal pension wealth and adopts a numerical simulation to deliver the corresponding changes in personal pension wealth to different initial insured age and different initial insured annual salary. In order to better measure the security level of the commercial pension insurance, the model for the net replacement rate of pension of the commercial pension insurance was further constructed. The results show that the effect of participating in the personal income tax deferred commercial pension insurance on the present value of personal pension wealth depends on the combined action of the initial insured age and the initial annual salary. Under the same insured age, because men retire later and work longer than women, men can obtain a higher accumulation of personal pension wealth than women. For insured persons with different income levels, high-income groups can obtain higher personal pension wealth growth, and although low-income groups cannot obtain higher personal pension wealth growth, they can obtain a significant increase in the pension replacement rate by participating in the insurance, thereby better guaranteeing their living standards after retirement. Regardless of the income level, tax relief can be obtained once participating in the insurance, but the value may vary. The optimal tax-saving age for men is 23 years old, and for women 25 years old.

scholarly journals Nutrition labels: a survey of use, understanding and preferences among ethnically diverse shoppers in New Zealand

2009 ◽  
Vol 12 (9) ◽  
pp. 1359-1365 ◽  
Author(s):  
Delvina Gorton ◽  
Cliona Ni Mhurchu ◽  
Mei-hua Chen ◽  
Robyn Dixon
Keyword(s):  
New Zealand ◽  
Daily Intake ◽  
Ethnically Diverse ◽  
Food Labels ◽  
Traffic Light ◽  
Nutrition Label ◽  
Nutrition Labels ◽  
Supportive Environment ◽  
Income Disparities ◽  
Income Groups

AbstractObjectiveEffective nutrition labels are part of a supportive environment that encourages healthier food choices. The present study examined the use, understanding and preferences regarding nutrition labels among ethnically diverse shoppers in New Zealand.Design and settingA survey was carried out at twenty-five supermarkets in Auckland, New Zealand, between February and April 2007. Recruitment was stratified by ethnicity. Questions assessed nutrition label use, understanding of the mandatory Nutrition Information Panel (NIP), and preference for and understanding of four nutrition label formats: multiple traffic light (MTL), simple traffic light (STL), NIP and percentage of daily intake (%DI).SubjectsIn total 1525 shoppers completed the survey: 401 Maori, 347 Pacific, 372 Asian and 395 New Zealand European and Other ethnicities (ten did not state ethnicity).ResultsReported use of nutrition labels (always, regularly, sometimes) ranged from 66 % to 87 % by ethnicity. There was little difference in ability to obtain information from the NIP according to ethnicity or income. However, there were marked ethnic differences in ability to use the NIP to determine if a food was healthy, with lesser differences by income. Of the four label formats tested, STL and MTL labels were best understood across all ethnic and income groups, and MTL labels were most frequently preferred.ConclusionsThere are clear ethnic and income disparities in ability to use the current mandatory food labels in New Zealand (NIP) to determine if foods are healthy. Conversely, MTL and STL label formats demonstrated high levels of understanding and acceptance across ethnic and income groups.

Sign in / Sign up

Export Citation Format

Share Document