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Jews --- Taxation --- Temples --- Tithes (Jewish law) --- History --- Finance --- Temple of Jerusalem (Jerusalem) --- Finance.
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Afin d’encourager la prise de risques, l’esprit d’entreprise et l’exploitation de leur avantage fiscal concurrentiel, un grand nombre de pays de l’OCDE ont procédé, depuis une vingtaine d’années, à une refonte de leur système d’impôt sur le revenu des personnes physiques (IRPP), en général en abaissant les taux et en élargissant l’assiette d’imposition. Cette étude approfondie examine les tendances marquantes et les évolutions les plus notables entourant la fiscalité des revenus du capital et des revenus salariaux. Elle analyse en détail les principaux moteurs de la réforme, les arbitrages auxquels elle a donné lieu au niveau des objectifs stratégiques, des principes directeurs, des finalités et des grands axes de la réforme fiscale, et tente de déterminer pourquoi la refonte de l’IRPP a occupé un rang aussi élevé dans la hiérarchie des priorités. Les principaux régimes d’imposition (impôt global, dual et à taux unique) des revenus du capital et des revenus salariaux des personnes physiques adoptés isolément ou conjointement par les pays de l’OCDE, sont étudiés et évalués en profondeur. Chacun d’entre eux est analysé en référence aux principes fondamentaux auxquels doit obéir une politique fiscale saine : simplicité, efficience, équité, discipline fiscale et préservation des recettes fiscales, et leurs mérites et inconvénients respectifs sont passés en revue.
Income tax --- Fiscal policy --- Entrepreneurship --- Entrepreneur --- Intrapreneur --- Capitalism --- Business incubators --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Government policy
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Income distribution --- Income tax --- Personal income tax --- Taxable income --- Taxation of income --- Distribution of income --- Income inequality --- Inequality of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Distribution (Economic theory) --- Disposable income --- Taxation
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This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.
Income tax --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Law and legislation --- History. --- Colonies. --- Taxation --- Colonies --- Law --- General and Others
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In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening. This comprehensive study examines the general trends in the taxation of capital and wage income, and the most significant changes that have taken place. It looks closely at the main drivers of reform, the trade-offs between policy objectives, the guidelines, objectives and design features of tax reforms and why fundamental reform of personal income tax systems has been so high on the agenda. The principal systems of taxes on personal capital income and wage income - comprehensive, dual and flat – are thoroughly examined and evaluated in the OECD countries that have adopted these different systems or a mix thereof. They are each assessed in terms of the fundamental principles of sound tax policy: simplification, efficiency, equity, tax compliance and tax revenue, and their main advantages and disadvantages are discussed.
Belastinghervormingen. --- Entrepreneurship. --- Fiscal policy. --- Income tax. --- Inkomstenbelasting. --- Income tax --- Fiscal policy --- Entrepreneurship --- Political Science --- Law, Politics & Government --- Public Finance --- Entrepreneur --- Intrapreneur --- Tax policy --- Taxation --- Personal income tax --- Taxable income --- Taxation of income --- Government policy --- Capitalism --- Business incubators --- Economic policy --- Finance, Public --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages
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Double taxation --- Income tax --- International business enterprises --- Foreign income. --- Taxation --- Law and legislation --- fiscalite --- suisse --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Foreign income --- fiscaliteit --- zwitserland
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Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers. These data on tax burdens and cash benefits are widely used in academi
Income -- OECD countries -- Statistics. --- Income tax -- OECD countries -- Statistics. --- Income tax. --- Social security -- OECD countries -- Statistics. --- Wages -- OECD countries -- Statistics. --- Income --- Income tax --- Wages --- Part-time employment --- Taxation --- Law and legislation --- Alternative work schedules --- Employment, Part-time --- Part-time work --- Compensation --- Departmental salaries --- Earnings --- Pay --- Remuneration --- Salaries --- Wage-fund --- Wage rates --- Working class --- Personal income tax --- Taxable income --- Taxation of income --- Family income --- Fortunes --- Household income --- Personal income --- Flexible work arrangements --- Labor costs --- Compensation management --- Cost and standard of living --- Prices --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Economics --- Finance --- Property --- Wealth --- Gross national product --- Profit --- Purchasing power
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The labor participation rate in Slovenia has been lower than in the EU-15 (the members states prior to May 2004), particularly for the low-income and older individuals. Using simulations of tax and social benefits and public pensions, the paper shows how the current tax, welfare, and pension systems create disincentives to work among these groups. The paper finds that incentives to retire early are strong for men, especially low-wage earners. The marginal effective tax rates also make it costly for low-income individuals to work and negatively affect the probability of participating. The paper proposes reform measures to enhance work incentives and labor participation, which will be crucial for dealing with population aging and for achieving higher potential growth in Slovenia.
Labor supply --- Public welfare --- Income tax --- Pensions --- Early retirement --- Retirement, Early --- Compensation --- Pension plans --- Retirement pensions --- Superannuation --- Personal income tax --- Taxable income --- Taxation of income --- Benevolent institutions --- Poor relief --- Public assistance --- Public charities --- Public relief --- Public welfare reform --- Relief (Aid) --- Social welfare --- Welfare (Public assistance) --- Welfare reform --- Labor force --- Labor force participation --- Labor pool --- Work force --- Workforce --- Government policy --- Retirement --- Retirement income --- Annuities --- Social security individual investment accounts --- Vested benefits --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Human services --- Social service --- Labor market --- Human capital --- Labor mobility --- Manpower --- Manpower policy --- Taxation --- Labor --- Macroeconomics --- Public Finance --- Nonwage Labor Costs and Benefits --- Private Pensions --- Wages, Compensation, and Labor Costs: General --- Social Security and Public Pensions --- Labor Economics: General --- Retirement Policies --- Labour --- income economics --- Pension spending --- Labor economics --- Slovenia, Republic of --- Income economics
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Taxes --- Tax law --- United States --- #SBIB:35H435 --- #SBIB:33H16 --- Income tax --- -Corporations --- -Corporations, American --- -336.243 --- American corporations --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Beleidssectoren: economisch en werkgelegenheidsbeleid --- Publieke financiën --- Taxation --- -Taxation --- 382.9 --- Corporations, American --- -382.30 --- -Foreign economic relations --- 382.52 --- CH / Switzerland - Zwitserland - Suisse --- US / United States of America - USA - Verenigde Staten - Etats Unis --- 330.05 --- Handels- en wisselpolitiek in hun verband met de buitenlandse handel: algemeenheden. --- Handelsakkoorden. Driehoekshandel. Bilateralisme. --- Switzerland --- Zvicra --- Confédération suisse --- Eidgenossenschaft (Swiss Confederation) --- Everlasting League --- Four Forest Cantons --- Helvetic Confederation --- Lega elvetica --- Schweiz --- Suisse --- Svizzera --- Helvetia --- Confédération de huit cantons --- Confederatio Helvetica --- Zwitserland --- Shveytsʻaria --- Suiza --- Vier Waldstätte --- Swiss Confederation --- Schweizerische Eidgenossenschaft --- Shveĭt︠s︡arii︠a︡ --- Sŭwisŭ --- Shṿaits --- Schweizerische Eidtgenossenschaft --- Confederazione svizzera --- Swisserland --- Sviṭzaralaiṇḍa --- U.S.A. --- Jungtinės Amerikos valstybės --- Soedinennye Shtaty Si︠e︡vernoĭ Ameriki --- Soedinennye Shtaty Severnoĭ Ameriki --- Si︠e︡vero-Amerikanskīe Soedinennye Shtaty --- Severo-Amerikanskie Soedinennye Shtaty --- Zlucheni Derz︠h︡avy --- USA --- US --- Arhab --- Ar. ha-B. --- Artsot ha-Berit --- ولايات المتحدة الامريكية --- Wilāyāt al-Muttaḥidah al-Amirīkīyah --- ABSh --- Amerika Birlăshmish Shtatlary --- ABŞ --- Amerika Birlăşmi Ştatları --- Forente stater --- Spojené staty americké --- Severo-Amerikanskie Shtaty --- Sjedinjene Američke Države --- Zʹi︠e︡dnani Derz︠h︡avy Ameryky --- Amerikai Egyesült Államok --- Yhdysvallat --- Verenigde Staten --- Egyesült Államok --- Hiwsisayin Amerikayi Miatsʻeal Tērutʻiwnkʻ --- Estados Unidos de América --- United States of America --- Fareyniḳṭe Shṭaṭn --- Artzois Ha'bris --- Estados Unidos da América do Norte --- SShA --- Soedinennye Shtaty Ameriki --- VSA --- États-Unis d'Amérique --- Vereinigte Staaten von Amerika --- Stati Uniti d'America --- Estados Unidos --- EE.UU. --- Stany Zjednoczone --- ĒPA --- Amerika Qūrama Shtattary --- Amerika Qŭshma Shtatlari --- SAD --- Saharat ʻAmērikā --- Hēnomenai Politeiai Amerikēs --- ZSA --- Mei-kuo --- Meiguo --- Mei guo --- ZDA --- Združene države Amerike --- U.S. --- America (Republic) --- Amirika Carékat --- Verenigde State van Amerika --- VS --- ولايات المتحدة --- Wilāyāt al-Muttaḥidah --- ولايات المتّحدة الأمريكيّة --- Wilāyāt al-Muttaḥidah al-Amrīkīyah --- Estatos Unitos --- Estatos Unitos d'America --- Ètats-Unis d'Amèrica --- Estaos Xuníos d'América --- Estaos Xuníos --- Tetã peteĩ reko Amérikagua --- Istadus Unidus --- Amerika Birlăşmiş Ştatları --- Amerika ka Kelenyalen Jamanaw --- Bí-kok --- Amerika Qushma Shtattary --- AQSh --- Злучаныя Штаты Амерыкі --- Zluchanyi︠a︡ Shtaty Ameryki --- Yunaeted Stet blong Amerika --- Yunaeted Stet --- Vaeinigte Staatn --- Vaeinigte Staatn vo Amerika --- Stadoù-Unanet Amerika --- Sŭedineni amerikanski shtati --- САЩ --- SASht --- Съединените щати --- Sŭedinenite shtati --- Америка (Republic) --- Amerika (Republic) --- Estats Units d'Amèrica --- Америкӑри Пӗрлешӳллӗ Штатсем --- Amerikări Pĕrleshu̇llĕ Shtatsem --- Stati Uniti --- SUA (Stati Uniti d'America) --- Unol Daleithiau America --- Unol Daleithiau --- Amerikas Forenede Stater --- Vereinigte Staaten --- Wááshindoon Bikéyah Ałhidadiidzooígíí --- Zjadnośone staty Ameriki --- Ameerika Ühendriigid --- Ηνωμένες Πολιτείες της Αμερικής --- Hēnōmenes Politeies tēs Amerikēs --- Η.Π.Α. --- Ē.P.A. --- Usono --- Unuiĝintaj Ŝtatoj de Ameriko --- Американь Вейтьсэндявкс Штаттнэ --- Amerikanʹ Veĭtʹsėndi︠a︡vks Shtattnė --- Ameriketako Estatu Batuak --- Feriene Steaten --- Feriene Steaten fan Amearika --- FS --- Stâts Unîts di Americhe --- Stâts Unîts --- Stáit Aontaithe Mheiriceá --- Steatyn Unnaneysit America --- Steatyn Unnaneysit --- S.U.A. --- Na Stàitean Aonaichte --- NSA --- Mî-koet --- 미국 --- Miguk --- Amerikayi Miatsʻyal Nahangner --- Miatsʻyal Nahangner --- Foreign economic relations --- -330.05 --- 382.30 --- Handels- en wisselpolitiek in hun verband met de buitenlandse handel: algemeenheden --- Handelsakkoorden. Driehoekshandel. Bilateralisme --- Confederaziun svizra --- Svizra --- CH (Switzerland) --- Sveitsi --- スイス --- Suisu --- Helvetic Republic --- Foreign trade policy --- Corporations --- Taxation. --- Американь Вейтьсэндявкс Штаттнэ --- Spojené obce severoamerické --- États-Unis --- É.-U. --- ÉU
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