Essays about: "taxable income"

Showing result 1 - 5 of 24 essays containing the words taxable income.

  1. 1. Implied Redistributive Preferences in Canada

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Quan Cheng Xie; [2023]
    Keywords : ;

    Abstract : This thesis investigates the implied social preferences for income inequality in the Canadian federal tax system from 2012 to 2019. I characterize social preferences with inverted social welfare weights derived from an optimal tax model featuring comprehensive capital and labour income taxation. READ MORE

  3. 2. The Hidden Effects of Inflation. An Examination of Bracket Creep and its Implications for the Income Tax: Evidence for Spain (1979-1987)

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Xabier Moriana Armendariz; [2023]
    Keywords : Inflation; Taxation; Microsimulation; ETI; Business and Economics;

    Abstract : This paper examines the impact of inflation on the income tax in Spain from 1979 to 1987. By introducing a new approach using dynamic microsimulation and the Elasticity of Taxable Income (ETI), we analyze three dimensions of the tax: revenue, progressivity, and redistribution. READ MORE

  4. 3. Tax incentives and environmental protection: evidence from Sweden's taxpayers' level data

    University essay from Södertörns högskola/Nationalekonomi

    Author : Mariuam Shafi; [2022]
    Keywords : Green tax incentives; green environment; theory of green tax; EGS; environmental protection;

    Abstract : Tax incentives such as investment tax credit and taxable income deductions related to the environment and climate change are becoming more popular. Introducing tax incentives related to the environment and climate change helps meet the sustainability objectives of growth and development. READ MORE

  5. 4. Link between Transfer Pricing and Customs Union Regulations

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ankita Tiwari; [2022]
    Keywords : Transfer Pricing; Customs Union;

    Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

  6. 5. How Does a Reduction in the Marginal Tax Rate Affect Labor Supply in the Short-Term for Top-Income Earners?

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Olof De Blanche; Alexandra Jonason; [2022]
    Keywords : Labor supply; Marginal Tax Rate; Progressive Taxation; Top Incomes;

    Abstract : This paper studies the labor market in Sweden after a cut in the top-income marginal tax rate, by conducting a difference-in-difference analysis on data over wages in Sweden two years after the policy change. We find large, positive and significant results on an aggregate level, but insignificant ambiguous results on an income per person level. READ MORE