ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)最新文献_第2页

Redesigning the EITC: Issues in Design, Eligibility, Delivery, and Administration 重新设计EITC:设计、资格、交付和管理方面的问题

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2019-06-10 DOI: 10.2139/SSRN.3498856

Elaine M. Maag, D. Marron, E. Huffer

引用次数: 1

The Canadian Income Taxation: Statistical Analysis and Parametric Estimates 加拿大所得税:统计分析和参数估计

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2019-05-10 DOI: 10.2139/ssrn.3386443

Musab Kurnaz, Terry A. Yip

引用次数: 4

'Will You Marry Me...In December?' -- Tax-Induced Wedding Date Shifting and Mismatching in Long-Term Relationships “你愿意嫁给我吗?”12月吗?——税收导致的婚期转移和长期关系中的不匹配

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2019-03-18 DOI: 10.2139/ssrn.3354630

Kerstin Roeder, R. Ullmann

{"title":"'Will You Marry Me...In December?' -- Tax-Induced Wedding Date Shifting and Mismatching in Long-Term Relationships","authors":"Kerstin Roeder, R. Ullmann","doi":"10.2139/ssrn.3354630","DOIUrl":"https://doi.org/10.2139/ssrn.3354630","url":null,"abstract":"We use administrative micro-level data of all 1,799,066 divorce cases in Germany over the 2006 to 2015 period to empirically show that marriages with weddings at year end last considerably shorter than does the average (median) marriage. Specifically the average (median) difference (conditional on divorce) between marriages with December weddings and marriages with weddings in all remaining months is 500.4 (654) days with overall length of marriage being 5223.6 (4498) days. We attribute this empirical observation to the German marriage tax benefit which is granted for the entire calendar year if the couple is married for at least one day therein. In response to this incentive, couples use forward shifting of the ’legal’ wedding date as a tax planning strategy to collect the marriage tax benefit for the year(s) prior to their ’real’ (i.e. in the absence of any tax benefit) date of the wedding. We theoretically model this decision and argue that, in essence, couples forego sufficient courtship time to collect the marriage tax benefit, and hence, mismatching in long-term relationships results.","PeriodicalId":420615,"journal":{"name":"ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129358821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Sociologic Factors and Social Structure in Preparation of Tax Acts and the Assessment of Personal Income Tax in Terms of Suitability to Social Structure 从社会结构的适宜性看税法制定与个人所得税评定中的社会因素与社会结构

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2018-11-30 DOI: 10.2139/ssrn.3471902

Ahmet Ak

{"title":"Sociologic Factors and Social Structure in Preparation of Tax Acts and the Assessment of Personal Income Tax in Terms of Suitability to Social Structure","authors":"Ahmet Ak","doi":"10.2139/ssrn.3471902","DOIUrl":"https://doi.org/10.2139/ssrn.3471902","url":null,"abstract":"Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly. In every society, if the rules found or created are not suitable to expectations, necessities and conditions of a society in a specified time period, the society makes them out of order eventually whatever compeller power of them is inflexible and decisive. While acts are prepared, it is compulsory to determine the real needs by observing the society studiously. Because tax acts have to be especially suitable to the fundamentals of moral and personal interest. In legislating, changing or annulment of tax acts, it has to be cared social structure, market conditions, and suitability to menatlity and beliefs of the society rather than concrete or abstract reasons. Otherwise, even force or sanctions becomes insufficient in obeying the law. In this study, it is aimed to search what sociologic factors are in legislation of acts and suitability of tax acts to social structure as is in other acts and to reveal tax acts by considering the regulations related to Turkish Personal Income Tax Act and literature review method is used as research method","PeriodicalId":420615,"journal":{"name":"ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)","volume":"46 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120922871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tax Benefit Complexity and Take-Up: Lessons from the Earned Income Tax Credit 税收优惠的复杂性和吸收:来自劳动所得税抵免的教训

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2018-10-25 DOI: 10.2139/SSRN.3101160

Jacob Goldin

{"title":"Tax Benefit Complexity and Take-Up: Lessons from the Earned Income Tax Credit","authors":"Jacob Goldin","doi":"10.2139/SSRN.3101160","DOIUrl":"https://doi.org/10.2139/SSRN.3101160","url":null,"abstract":"Millions of low-income Americans fail to claim tax benefits for which they are eligible, possibly because the rules governing the benefits are extraordinarily complex. I consider efforts to increase tax benefit take-up in light of this complexity. A key fact is that the vast majority of tax filers today prepare their taxes with assisted preparation methods (APMs) like software or professional assistance. APMs eliminate some – but not all – of the barriers to claiming tax benefits for which one is eligible. With respect to claiming the Earned Income Tax Credit (EITC), I argue that most of the relevant complexity is the type that is eliminated by APMs. Consequently, efforts to increase EITC take-up should focus on inducing EITC-eligible individuals to file a tax return using an APM. In contrast, efforts aimed at increasing awareness of the credit (of the type widely employed by governments and nonprofits today) are less likely to be successful, except to the extent they themselves induce an increase in tax filing. Reforms that appear unrelated to a tax benefit may dramatically affect the benefit’s take-up by altering incentives to file a return. I develop these arguments in the context of the EITC, drawing on recent empirical work to support my claims.","PeriodicalId":420615,"journal":{"name":"ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125631530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

Income Tax Withholding and Reference-Dependence: Experimental Evidence on the Role of Salience 所得税预扣缴与参考依赖:显著性作用的实验证据

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2018-04-11 DOI: 10.2139/ssrn.3161000

S. Allen

{"title":"Income Tax Withholding and Reference-Dependence: Experimental Evidence on the Role of Salience","authors":"S. Allen","doi":"10.2139/ssrn.3161000","DOIUrl":"https://doi.org/10.2139/ssrn.3161000","url":null,"abstract":"It is recognised in the existing economic literature that income tax withholding arrangements, near-universally adopted in higher-income economies, reduce the salience (or visibility) of tax payments, compared with self-reporting arrangements in which individuals file a tax return directly. However, traditional economic models, and existing reference-dependent preference models, fail to account for this effect. This paper exploits an individual’s labour choice decision to model this phenomenon via reference-dependent preferences, varying the reference point across the respective systems. Withholding is framed as a gain in net income, whereas self-reporting is framed as a loss against gross income. A survey experiment, adapting a design by Abeler et al. (Am Econ Rev, 101(2): 470-492, 2011), is then utilised, in which subjects choose between rewards framed as above, to examine the existence of this effect. For the same net reward, subjects state a higher mean effort under self-reporting, and effort appears to cluster according to the predicted use of reference-dependent preferences. Thus salience appears to play a significant role in labour responses to tax remittance methods.","PeriodicalId":420615,"journal":{"name":"ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121168138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Taxes Increase Economic Inequality? A Comparative Study Based on the State Personal Income Tax 税收会加剧经济不平等吗?基于国家个人所得税的比较研究

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2017-12-01 DOI: 10.2139/ssrn.3092770

Ugo Troiano

引用次数: 19

Microsimulation Tools for the Evaluation of Fiscal Policy Reforms at the Banco De España Banco De财政政策改革评估的微观模拟工具España

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2017-10-06 DOI: 10.2139/ssrn.3048727

O. Bover, J. Casado, Esteban García-Miralles, J. Maria Labeaga Azcona, Roberto Ramos Magdaleno

引用次数: 51

The Impact of State Taxes on Pass-Through Businesses: Evidence from the 2012 Kansas Income Tax Reform 州税对转递企业的影响:来自2012年堪萨斯州所得税改革的证据

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2017-09-01 DOI: 10.2139/ssrn.2958353

Jason Debacker, B. Heim, Shanthi P. Ramnath, J. Ross

引用次数: 23

Consumption and Saving Response to a Tax-Subsidized Saving Policy: Evidence from India 消费和储蓄对税收补贴储蓄政策的反应:来自印度的证据

ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic) Pub Date : 2017-08-16 DOI: 10.2139/ssrn.3020062

Sumit Agarwal, S. Chomsisengphet, Pulak Ghosh, Tianyue Ruan, Man Zhang

{"title":"Consumption and Saving Response to a Tax-Subsidized Saving Policy: Evidence from India","authors":"Sumit Agarwal, S. Chomsisengphet, Pulak Ghosh, Tianyue Ruan, Man Zhang","doi":"10.2139/ssrn.3020062","DOIUrl":"https://doi.org/10.2139/ssrn.3020062","url":null,"abstract":"To incentivize households to increase private savings, the Indian government implemented in July 2014 a new tax-subsidized saving policy that largely incentivizes homeowners by allowing them to exempt an additional 50,000 INR ($833) of the mortgage principal and interest payments from taxable income. We exploit the exogeneous policy change and assess the extent to which households reduce their consumption in order to finance a tax-favored saving instrument using a unique administrative panel data of consumer debit card and credit card spending transactions. We find that about 31% of households with a mortgage increase the principal repayment amount after the policy change; the median annual increase in principal repayment is about US$307, which is about 36.8% of the higher tax exemption limit. We estimate that households with a mortgage reduce their consumption by US$25 (5.2%) per month on average in order to finance the tax-favored saving account. For a one dollar increase in the income tax exemption limit on long-term savings, private saving increases by $0.23 for the treatment group. Relative to annual income, private savings for the treatment group increase by about 1.87% on average.","PeriodicalId":420615,"journal":{"name":"ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128321046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1