personal income tax
The personal income tax applied in the member states of European Union. The case of Spain.
... Spanish 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 ...
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A microsimulation model for the personal income tax
... In order to create a model it is necessary to use a reliable source of information that reflects the reality of the population; the input data used for this model comes from the National Institute of Statistics, ...
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Tax perception, welfare and labour supply: The spanish case
... In this sense, we can expect that the efficiency and welfare evaluations based on formal personal income tax schedules and legal social security contributions may be bias[r] ...
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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
... and 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 ...
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Fiscalidad Financiera
... o Reach a basic knowledge of the Spanish Personal income tax, scheme of the tax, specific financial investment tax treatment and benefits to be applied. Material:[r] ...
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Globalisation and tax policies in Latin America : an empirical assessment
... Personal Income Tax Rate (PIT) is the tax on individual income. I incorpo- rate this variable into this investigation for two main reasons. Firstly, through the measure of its top ...
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http://www.oecd.org/els/soc/OECD2014-FocusOnTopIncomes.pdf
... pre-tax income has increased in most OECD countries in the past three decades, particularly in some English-speaking countries but also in some Nordic (from low levels) and Southern European ...overall ...
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Revista Contaduría y Administración
... The importance of this study stems mainly from the desire to understand the decisions taken by managers regarding the classification of SCF items and the consequential impacts on comparability within our sample of ...
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Basic Income in the Debate between Pre-Distribution and Post-Distribution Policies. Consequences to Tax Policy
... ‐ The objective of pre ‐ distribution is to distribute equally a group of assets, natural resources, talents, etc., that are distributed unequally in order to achieve a deep level of equ[r] ...
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Income Risk, Income Mobility and Welfare
... of income changes are not easily used as inputs to the quantitative welfare- theoretic analysis, thereby constituting a problematic gap between these two ...dynamic income changes is itself confronted by ...
31
Higher education policy, graduate taxes and wealth distribution
... Financial markets are incomplete: agents can buy risk-free bonds at the exogenous inter- est rate, but cannot buy state-contingent insurance against individual labor-income risk. The economy is small and perfectly ...
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Informality and macroeconomic volatility : do credit constraints matter?
... from tax collectors increases information asymmetries between borrowers and lenders and ultimately reduces firms' access to ...featuring tax avoidance and evasion ...determine tax liabilities, but ...
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Tax+
... Estudiante de Administración de Empresas, con gran capacidad para trabajar en equipo y con responsabilidad, de pensamiento analítico y estratégico para actuar en momentos de incertidumbre, capaz de interpretar la ...
55
Political competition in dual economies : clientelism in Latin America
... Given the persistence of the phenomenon, the World Bank and other development agencies have thoroughly studied the phenomenon. In their view, a large informal sector delays development because it is characterized by low ...
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Assessing the impact of a revenue neutral tax shift away from labour income in Spain
... The differentiated impact over the different target groups suggests that, as the composition of the employment population is affected by the entry of employees hired after the reform, th[r] ...
8
Impuesto a las ganancias en el Poder Judicial : ¿Un problema pendiente?Is income tax within the judiciary still a pending issue?
... alcanzados por el impuesto a las ganancias los magistrados, funcionarios y empleados que fueran designados en el Poder Judicial de la Nación y en el Ministerio Público de la Nación a par[r] ...
13
PaperKim
... top income inequality derived from the fact that top 1% income distribution is a Pareto ...marginal tax rate affects the growth of human capital accumulation, then it will also affect the inequality ...
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EU Tax Law and International Tax Planning
... Model Tax Convention and Articles 31 and 32 of the Vienna Convention on the Law of Treaties”, European Taxation, ...Entities”, Tax Notes International, 2004, ...
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EU Tax Law and International Tax Planning
... of Income Involving Trusts under the OECD Model Convention: The Possible Impact of the OECD Partnership Report”, Intertax, ...model income tax treaty”, Tax Notes International, ...
30
EU Tax Law and International Tax Planning
... Model Tax Convention and Commentary, Treaty of Functioning of the European Union and Treaty of the European Union, Interest and Royalties Directive, Parent Subsidiary Directive, Anti Tax Avoidance ...
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