Income tax
A microsimulation model for the personal income tax
... the income they obtain in order to pay this ...their income tax return and pay (or receive) the difference between the calculation of this tax and the ...low income) do not have to ...
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The personal income tax applied in the member states of European Union. The case of Spain.
... Personal Income Tax, introduces new figures and formulas never seen before at book of taxes, analyses the concept of the Spanish Personal Income Tax, studies the elements of this tax as ...
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The permanent establishment basic rule concept under the model tax conventions and the colombian tax system: analysis in light of OECD and UN model income tax conventions
... However, the last two centuries have brought, through the phenomenon called “globalization”, a significant development in the approach of economic relations between countries, breaking trade gaps and creating the same ...
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Estudio del marco jurídico de referencia para las cooperativas de trabajo asociado en los EE.UU.: una propuesta de regulación a nivel federal
... Measures in the IRC in order to promote the cooperative funds can be considered to be a must. So a good incentive would be the exclu- sion (or a reduced inclusion) from taxable income of margins devoted to ...
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THE CHALLENGES OF TAXING THE BIG
... interest income. Keynes had dismissed the possibility that the net-of-tax rate of interest could affect the decision to save or ...on income and on little ...marginal income tax rates ...
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http://www.cbo.gov/sites/default/files/cbofiles/attachments/10-25-HouseholdIncome.pdf
... eral tax payments were about as concentrated relative to the concentration of income in 2007 as in 1979, the equalizing effect of federal taxes on household income was ...age tax rate over the ...
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Sorensen 2001 Nordic income dual
... capital income, whereas the residual part of the owner’s share of corporate profits should be taxed as labour ...the tax liability of active shareholders becomes independent of the way in which they take ...
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http://www.oecd.org/els/soc/OECD2014-FocusOnTopIncomes.pdf
... personal income tax that occurred in almost all OECD countries over the last three decades has been closely associated with rising top income ...of income tax leads to a reduction in ...
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Tax exemptions for health care in Russia
... of tax benefits of health care institutions: an increase in the cost of equipment (technical base) of a medical organization, an increase in the indicators of high-tech medical care, an increase in the indicators ...
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DT 30/19 - Was falling inequality in all Latin American countries a data-driven illusion? Income distribution and mobility patterns in Uruguay 2009-2016
... personal income tax data for the United States in 1967-2006, previously harmonizing the Current Population Survey to make it consistent with administrative ...once income and tax units are ...
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Impuesto a la renta y creación de valor en empresas colombianas
... the income tax established in the tax reforms between the years 2012 to 2017 in Colombia did not have an impact on the business value creation of the sampled companies listed on the ...the ...
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Income Taxes, Political Accountability and Public Goods Provision
... in income taxes—understood as increases in either marginal tax rates or tax progressivity—might positively affect the degree of political accountability (PA), and consequently, the provision of ...
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Informality and macroeconomic volatility : do credit constraints matter?
... from tax collectors, it also reflects information asymmetries between borrowers and lenders that reduce incentives for financiers to ...corporate income tax structures and debt enforcement procedures ...
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EICT Microsimulations for New Public Policy Initiatives for Mexico to tackle poverty
... sustainable income. One of these programs is the Earned Income Tax Credit (EITC), implemented since 1975 in United States, the New Zeeland´s Working for Families Tax Credit in 1984 and the ...
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Revista Contaduría y Administración
... assets and other investments not included in cash equivalents. Financing activities result from changes in the equity composition, size and the indebtedness of a company. IAS 7 (2010) states that cash flows related to ...
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El Tax Lease
... A muchos nos sorprenderá que entre los inversores formando parte de los grupos AIE estén: Inditex, Mango, Ferrovial o El Corte Inglés. En el caso de la primera, la multinacional controlada por Amancio Ortega llegó a ...
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IS INEQUALITY REALLY DECLINING IN LATIN AMERICA?: EVIDENCE ON INCOME, WEALTH AND THE SOCIAL STRUCTURE
... Inequality is certainly a very important topic. It involves basic issues of social justice and provides an indication of the extent to which the fruits of economic progress are fairly distributed (or not) among those who ...
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Determinants of tax revenue in OECD countries over the period 2001-2011
... progressive tax income, in a way that maximises social welfare, leads to an endogenous pro- cess in which further educational attainment fosters economic growth and tax re- venue (Krueger and Ludwig, ...
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Tax Lease 8
... del tax lease y comencemos a criticar e insultar a estas empresas que se favorecen fiscalmente de estos tax lease, debemos saber que la normativa fiscal en Europa para la construcción de barcos tiene unas ...
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CONVENTION ON WETLANDS (Ramsar, Iran, 1971) COP10
... 1. Contributions from Parties 3,133,672 3,281,206 3,307,115 4,033,512 2. Rounding for 1000 minimum 66,741 66,205 66,033 61,635 3. Voluntary contribution - USA 902,681 944,141 951,401 1,155,042 4. Swiss withholding ...
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