personal income tax
National Institutes of Health
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This Article addresses the difficult problem of raising revenue in developing countries with significant outmigration. Migrant…
The Polish taxation system has been undergoing substantial changes in recent years, aimed at creating a more transparent system…
This study provides evidence on tax distortion to organizational choices of firm using historical data. We utilize the 1887…
Sections 107 and 265(a)(6)(B) of the Internal Revenue Code are unconstitutional because they are narrow income tax preferences…
A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the VAT…
The personal income tax (PIT) grew rapidly as a share of GDP during World War II and thereafter. In 1946, 16 percent of the…
The Institute of Public Finance recently carried out an investigation that was aimed at measuring the level of progressivity and…
This article analyses the dynamics of wage and income inequality in Slovenia from 1993 to 2002, using two different data sources…
The next round of reform and cuts to federal taxes should focus on bringing down overall personal tax rates, so that the tax mix…