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Local taxation --- Tax administration and procedure --- Tax planning

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This paper conducts micro-simulations to study the distributional effects of several tax measures in Japan, considering households’ heterogeneity in terms of both income and wealth. Simulation results suggest that increasing the consumption tax rate and strengthening the recurrent tax on immovable property would weigh more heavily on low-income households with large wealth than on those of comparable incomes with small wealth, and that introduction of a consumption tax credit would be effective in containing a rise in tax burden of low-income households.

Macroeconomics --- Economics: General --- Taxation --- Personal Finance -Taxation --- Equity, Justice, Inequality, and Other Normative Criteria and Measurement --- Taxation and Subsidies: Externalities --- Redistributive Effects --- Environmental Taxes and Subsidies --- Personal Income and Other Nonbusiness Taxes and Subsidies --- State and Local Taxation, Subsidies, and Revenue --- Business Taxes and Subsidies --- Aggregate Factor Income Distribution --- Taxation, Subsidies, and Revenue: General --- Economic & financial crises & disasters --- Economics of specific sectors --- Public finance & taxation --- Consumption taxes --- Taxes --- Income --- National accounts --- Tax incidence --- Tax policy --- Tax allowances --- Personal income tax --- Currency crises --- Informal sector --- Economics --- Spendings tax --- Income tax --- Tax administration and procedure --- Japan

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Using a unique representative panel survey of Vietnamese enterprises in 2020, we find that the pandemic and associated government support package had a heterogenous impact across firms. The government support package, particularly tax cuts and deferrals, helped alleviate short term stress, but tight ineligibility criteria and cumbersome procedures impacted take-up. Econometric analysis suggests that the likelihood of accessing support was associated with firm size, with larger firms more likely to receive support compared to smaller firms, even after controlling for sector, firm ownership and financial health. Credit support was effective in alleviating liquidity constraints and allaying firm pessimism only for large firms. Interestingly, firms experiencing sales losses and those with lower pre-crisis productivity were more likely to resort to digitalization, suggesting that the pandemic could help narrow productivity gaps.

Macroeconomics --- Economics: General --- Diseases: Contagious --- Industries: Information Technololgy --- Money and Monetary Policy --- Labor --- Production and Operations Management --- Corporate Finance and Governance: General --- Corporate Finance and Governance: Government Policy and Regulation --- State and Local Taxation, Subsidies, and Revenue --- Firm Performance: Size, Diversification, and Scope --- Enterprise Policy --- Health Behavior --- Technological Change: Choices and Consequences --- Diffusion Processes --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Wages, Compensation, and Labor Costs: General --- Macroeconomics: Production --- Economic & financial crises & disasters --- Economics of specific sectors --- Infectious & contagious diseases --- Information technology industries --- Monetary economics --- Labour --- income economics --- COVID-19 --- Health --- Digitalization --- Technology --- Credit --- Money --- Labor costs --- Productivity --- Production --- Currency crises --- Informal sector --- Economics --- Communicable diseases --- Information technology --- Industrial productivity --- Vietnam

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Chacun dans leur domaine de spécialité, les auteurs de cet ouvrage font le bilan des modifications significatives intervenues en droit fiscal belge et international au cours de l'année écoulée. Qu'il s'agisse des nouveautés législatives, des évolutions jurisprudentielles ou de la doc-trine les commentant, l'ouvrage offre une véritable vue d'ensemble des actualités en la matière. Y sont notamment examinés : - les nouveautés en matière de mobilité ; - les dispenses de précompte professionnel pour chercheur et pour le travail de nuit ou en équipe ; - la taxation des revenus immobiliers étrangers et les nouvelles obligations déclaratives ; - le nouveau régime fiscal des contribuables et chercheurs impatriés ; - la jurisprudence récente en matière de revenus mobiliers issus du versement de droits d'auteur ; - le régime VVPR bis ; - la théorie de la rémunération et la déduction des frais relatifs à l'habitation ; - la déduction des intérêts d'emprunts contractés pour la distribution de dividendes ; - la combinaison du régime tax shelter et de la réserve de liquidation ; - les modifications du Code de la TVA et des arrêtés royaux (p.ex. : l'exonération concernant les groupements autonomes des personnes, la réécriture du Code de la TVA en matière de taux, les prestations de soins médicaux à la personne, etc. ) ; - les principales jurisprudences de la CJUE, de la Cour de cassation ainsi que des cours d'appel en matière de TVA ; - le décret wallon du 22 décembre 2021 portant diverses dispositions pour un impôt plus juste ; - les modifications du droit de la vente en Région flamande ; - etc. Cette nouvelle édition constitue, dans la lignée des précédents volumes, un guide pratique et complet pour le praticien du droit fiscal.

Taxation --- Value-added tax --- Corporations --- Income tax --- Registration tax --- Inheritance and transfer tax --- Local taxation --- Tax administration and procedure --- Tax evasion --- Droit fiscal --- Taxe à la valeur ajoutée --- Sociétés --- Impôt sur le revenu --- Droits d'enregistrement --- Successions et héritages --- Impôt local --- Impôt --- Fraude fiscale --- Droit fiscal international --- Law and legislation --- Impôts --- Droit --- Administration et procédure --- BPB9999 --- BPB1907 --- Belgique --- Impôt des personnes physiques --- Droits de succession --- Impôt sur les sociétés --- 439 Fiscaal recht --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- porez na dohodak fizičkih osoba --- tatimi mbi të ardhurat personale --- daň z príjmu fyzických osôb --- üksikisiku tulumaks --- порез на доходак физичких лица --- luonnollisen henkilön tulovero --- personlig skat --- belasting van natuurlijke personen --- personas ienākuma nodoklis --- cáin ar ioncam pearsanta --- fizinių asmenų pajamų mokestis --- személyi jövedelemadó --- daň z příjmu fyzických osob --- imposto sobre o rendimento das pessoas singulares --- dohodnina --- персонален данок на доход --- personal income tax --- облагане на физическите лица --- φόρος φυσικών προσώπων --- taxxa personali fuq l-introjtu --- Personensteuer --- podatek dochodowy od osób fizycznych --- inkomstskatt för fysisk person --- impozit pe venitul personal --- imposta sulle persone fisiche --- impuesto sobre la renta de las personas físicas --- ПДД --- Годишна даночна пријава за утврдување персонален данок на доход --- szja --- Steuer natürlicher Personen --- IRPF --- IRS --- personskat --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- Successierechten --- revenu imposable --- опорезиви доходак --- introjtu taxxabbli --- të ardhura të tatueshme --- skattepligtig indkomst --- φορολογητέο εισόδημα --- belastbaar inkomen --- steuerpflichtiges Einkommen --- облагаем с данък доход --- oporezivi dohodak --- renta imponible --- ioncam inchánach --- приход што подлежи на оданочување --- zdaniteľný príjem --- obdavčljivi dohodek --- beskattningsbar inkomst --- maksustatav tulu --- ar nodokli apliekams ienākums --- adóköteles jövedelem --- verotettavat tulot --- rendimento tributável --- reddito imponibile --- taxable income --- dochód opodatkowany --- zdanitelný příjem --- apmokestinamosios pajamos --- venit impozabil --- данок на добивка --- оданочување приход од имот --- оданочлив приход --- zu versteuerndes Einkommen --- персонален данок на приход --- adózó jövedelem --- BPB2205 --- fiscalité --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- droit fiscal --- Taxation - Law and legislation - Belgium --- Droit fiscal - Belgique --- Impôt des personnes physiques --- Impôt sur les sociétés --- fiscalité