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Théorie de l'impôt progressif ...Suret, Louis. January 1909 (has links)
Thèse--Faculté de droit de Paris. / "Bibliographie": p. [663]-747.
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Agenda for progressive taxationVickrey, William S. January 1900 (has links)
Thesis (Ph. D.)--Columbia University. / "The chief frame of reference, for this book is the present federal income tax in the United States."--Pref. Vita. Published also without thesis note. Includes bibliographical references.
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Agenda for progressive taxationVickrey, William S. January 1900 (has links)
Thesis (Ph. D.)--Columbia University. / "The chief frame of reference, for this book is the present federal income tax in the United States."--Pref. Vita. Published also without thesis note. Includes bibliographical references.
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A theory of corporate financial policy under progressive personal taxationDammon, Robert M. January 1984 (has links)
Thesis (Ph. D.)--University of Wisconsin--Madison, 1984. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 200-207).
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The development of the progressive principle in the English income tax, 1799-1920Shehab, Fakhri January 1951 (has links)
No description available.
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Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax SystemRicketts, Robert C. (Robert Carlton) 12 1900 (has links)
The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabilities for sample taxpayers under tax law in effect in 1980, 1984 and 1988 and under fourteen proposals for social security reform (under 1988 law). The results indicated that the income tax distribution was almost 25 percent more progressive under 1988 tax law than under 1980 tax law. In contrast, the combined distribution of income and social security taxes was almost 25 percent less progressive under 1988 income and social security tax law relative to 1980. Two types of social security tax reform were analyzed. One type consisted of reforms to the basic social security tax structure, such as removal of the earnings ceiling, provision of exemptions and replacement of the current single tax rate with a two-tiered graduated rate structure. The second type of reform consisted of proposals to expand the theoretical tax base subject to the social security levy. The results suggested that these reforms could generate substantial increases in progressivity in the combined tax distribution. In general, it would appear that changes in the social security tax structure could generate greater improvements in progressivity than expansion of the theoretical tax base, although the greatest improvement was associated with a combination of these two reforms. With regard to horizontal equity, expansion of the theoretical tax base generated the most improvement.
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Rovná daň / The flat taxŘezanina, Pavel January 2010 (has links)
The aim of my diploma work is to present advantages of a flat tax system and compare its level of justice with progressive taxation system.In the first part I want to start with theoretical background and general economic mindset to the problem. The second part describes the real impact of the adoption of the system on public finance, a frequent subject of controversy, focusing on the economic environment of Slovakia and Czech republic. I will work with the official data from Czech Statistical Office using graphs and tables to show the trend of the general budget revenue before and after the adoption and the final impact on the general tax revenue. Adopting the system in 2008 and confronting the general tax revenue dropout during the financial crisis, the Czech data may not testify sufficiently. However, the flat tax adoption in Slovakia dated back in 2004 gives us four more years of statistics, which may adequately demonstrate what Czech numbers can't. The conclusion summarizes the total influence of the flat tax rate system on the economies of Czech republic and Slovakia
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Analýza daňového systému ČR / Analysis of the Czech tax systemPavlíček, Martin January 2009 (has links)
The aim of the thesis is a comprehensive analysis of the Czech tax system. In the Czech Republic existed by the end of 2007 system based on progressive taxation. The system of progressive rates, was and is a subject to criticism not only in the Czech Republic. As an alternative, which allows to delete the seamy side of the system, appears the method of taxation based on the concept of flat tax, whose ideas includes the czech reform. The situation before and after the reform in early 2008 is in detail characterized in the practical part thesis. The theoretical part describe requirements of a good tax system and the concept of flat tax. The part of thesis is also a view of the Slovak tax system. Czech Republic and Slovak Republic are very similar countries and the development of their tax systems show a great similarity. Slovak Republic realized the tax reform four years earlier than the Czech Republic, its appearance and positive impacts on national economy could be model for the Czech Republic.
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Srovnání zdanění příjmů ze závislé činnosti v České republice a Spolkové republice Německo / A comparison of taxation of income from employment in the Czech Republic and the Federal Republic of GermanySmetana, Václav January 2012 (has links)
- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....
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A progressividade das alíquotas do IPTU: estudo comparativo sobre as capitais brasileirasBoyadjian, Maria Paula 16 August 2018 (has links)
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Previous issue date: 2018-08-08 / The Federative Republic of Brazil's constitution, from 1988, brought the task and challenge of
seeking instruments to achieve better tributary justice to municipal managers, that is, to tax the
taxpayers according to their ability to contribute. To achieve this objective, some instruments
support and contribute to the IPTU's progressive principle, one of the leading taxes of these
entities of the federation. The purpose of this research is to carry out a comparative study on
the progressivity criteria of aliquots used by the municipalities of the 27 Brazilian capitals, of
which 26 are from the states and the capital of the Federal District, that is, how the rates are
applied. Exploratory research was carried out, and the legislation of each Brazilian capital was
analyzed, through comparative tables, presenting the various ways in which the tax is applied
in each Brazilian capital. In the end, we identified the different criteria for aliquots definition,
and if municipalities respond to progressivity. With this work, it is sought a clear reflection on
how the cities calculate the IPTU in all Brazilian capitals. Through the presented results, it is
expected to arouse the interest of the taxpayer in analyzing the tax issue in their city in contrast
to others, besides showing results that may even contribute on avoiding a fiscal war / A Constituição da República Federativa do Brasil de 1988 trouxe para os gestores municipais
a tarefa e o desafio de buscarem instrumentos para realizar uma ampla justiça tributária, ou seja,
tributar os contribuintes segundo sua capacidade contributiva. Para isso, há instrumentos que
contribuem e apoiam o princípio da progressividade do IPTU, um dos principais impostos
desses entes da federação. Esta pesquisa teve como objetivo realizar estudo comparativo sobre
os critérios de progressividade de alíquotas utilizadas pelas prefeituras das 27 capitais
brasileiras, sendo 26 dos estados e a capital do Distrito Federal, ou seja, como essas alíquotas
são aplicadas. Foi realizada pesquisa exploratória e analisada a legislação de cada capital
brasileira, apresentando as diferentes formas de como o tributo é aplicado em cada uma delas.
Ao final, identificaram-se os diferentes critérios para definição das alíquotas e se as prefeituras
atendem à progressividade. Almeja-se, com este trabalho, uma reflexão clara sobre como o
IPTU é apurado em todas as capitais brasileiras. Por meio dos resultados apresentados, esperase,
ainda, despertar o interesse do contribuinte para analisar a questão tributária em sua cidade,
em relação às demais, além de demonstrar resultados que podem, inclusive, evitar ou minimizar
guerras fiscais
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