WorldWideScience

Sample records for gross income tax

  1. Gross Sales Tax Collections

    Data.gov (United States)

    City of Jackson, Mississippi — This data is captured directly from the MS Department of Revenue and specific to the City of Jackson. It is compiled from Gross Sales Tax reported by taxpayers each...

  2. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...... tax could be relevant for New Zealand....

  3. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...... tax could be relevant for New Zealand....

  4. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a nonresident...

  5. Down With Income Taxes

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China increases its income tax exemption threshold to reduce tax burdens on low-wage earners As a company clerk, 32-year-old Ren Jun doesn’t make a lot of money.Of his meager paycheck, he needs to pay about 250 yuan ($39) in taxes each month. From September,

  6. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...... in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87...

  7. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Inclusion in gross income of war loss recoveries. 1.1332-1 Section 1.1332-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1332-1 Inclusion in gross income of...

  8. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes i...

  9. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Science.gov (United States)

    2010-04-01

    ... gross income range amounts by any percentage increase in the Consumer Price Index rounded to the nearest...) of this section. We will use your modified adjusted gross income amount together with your tax filing... from his/her spouse for the entire tax year for the year we use to make our income-related...

  10. A study of the Indonesian's income tax reforms and the development of income tax revenues

    OpenAIRE

    Putra, Eureka

    2014-01-01

    This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax bases broadening apcomprehensive income tax system toward the schedular tax system. Then, regarding tax revenues, data shows that the Indonesian's nominal income tax revenues have increased considerably during that period; howev...

  11. Income Tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  12. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  13. Income Tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the declaration of income for 2007. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Regulations (see Articles R V 2.01 to R V 2.05). ...

  14. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Multifamily Tax Subsidy Projects (MTSP) Income Limits were developed to meet the requirements established by the Housing and Economic Recovery Act of 2008 (Public...

  15. 78 FR 72393 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Investment Income Tax; Final and Proposed Rules #0;#0;Federal Register / Vol. 78, No. 231 / Monday, December... Parts 1 and 602 RIN 1545-BK44 Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury... Investment Income Tax and the computation of Net Investment Income. The regulations affect...

  16. Corrigendum - Income tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No.18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  17. CORRIGENDUM - INCOME TAX IN FRANCE

    CERN Document Server

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No. 18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  18. Problems in audit of corporation income tax

    OpenAIRE

    SEDLÁČKOVÁ, Vendula

    2008-01-01

    My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.

  19. 7 CFR 1410.44 - Average adjusted gross income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Average adjusted gross income. 1410.44 Section 1410... Average adjusted gross income. (a) Benefits under this part will not be available to persons or legal entities whose average adjusted gross income exceeds $1,000,000 or as further specified in part...

  20. 7 CFR 701.17 - Average adjusted gross income limitation.

    Science.gov (United States)

    2010-01-01

    ... 9003), each applicant must meet the provisions of the Adjusted Gross Income Limitations at 7 CFR part... 7 Agriculture 7 2010-01-01 2010-01-01 false Average adjusted gross income limitation. 701.17... RELATED PROGRAMS PREVIOUSLY ADMINISTERED UNDER THIS PART § 701.17 Average adjusted gross income...

  1. Earned Income Tax Credit Eligibility and Participation

    Science.gov (United States)

    2007-11-02

    to assist the working poor . The EIC is intended to offset the burden of the Social Security payroll tax on low - income workers and to encourage low ...The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in fiscal year 2002, is major federal effort... income individuals to work. The amounts of credit that taxpayers receive depend on the taxpayers’ incomes and the number of qualifying children they have

  2. Income Tax Policy and Charitable Giving

    Science.gov (United States)

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  3. Dual income tax: An option for the reform of personal income tax in Serbia?

    Directory of Open Access Journals (Sweden)

    Ranđelović Saša

    2008-01-01

    Full Text Available Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

  4. THE TAX ADVANTAGES OF INCOME TAX PAYERS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2015-04-01

    Full Text Available The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid. A good management translates into choosing the most advantageous means of financing, which will lead to paying a lower corporate tax. Leasing and the non-taxation of reinvested profits are two means through which companies can obtain significant fiscal advantages, by increasing the deductible expenses, or by paying lower taxes.

  5. Slovenian income taxes and analysis of their tax expenditure in 2006-2010

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2012-09-01

    Full Text Available Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09, while three consecutive years were selected for the corporate income tax calculation (2008-10. The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

  6. Asymptotic Marginal Tax Rate of Individual Income Tax in China

    Institute of Scientific and Technical Information of China (English)

    ZHENYA; LIU; WU; YANG; DAVID; DICKINSON

    2014-01-01

    This paper examines the asymptotic marginal rate of individual income tax which maximizes China’s social welfare through numerical simulation based on the elasticity of China’s labor supply, income distribution and the social objectives of redistribution in accordance with the optimal direct taxation theory. Taking advantage of the optimal direct taxation model with consideration of the income effect, it comes to the conclusion that combined with China’s reality, the asymptotic marginal rate of individual labor income tax in China should be between 35% and 40%.

  7. Analysis of Corporate Income Tax Rate Changes and Earnings Management

    OpenAIRE

    Mulyadi, Martin Surya; Anwar, Yunita; Yanny, Lili

    2013-01-01

    Özet: It is known that tax is one of the biggest contributor to state income all over the world. For Indonesia, income tax contribute an average of 36% to the state’s income. With the high contribution of tax, government could adjust the income tax rate in order to increase the tax income. However, the high rate of income tax would have an impact to investment decision as tax will reduce the net income. Usually the taxpayer will apply an earnings management in order to avoid high tax payme...

  8. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Revenue Service 26 CFR Part 1 RIN 1545-BL74 Net Investment Income Tax AGENCY: Internal Revenue Service...). These regulations provide guidance on the computation of net investment income. The regulations affect... lesser of: (A) The individual's net investment income for such taxable year, or (B) the excess (if...

  9. Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria

    Directory of Open Access Journals (Sweden)

    J. F Adebisi

    2013-07-01

    Full Text Available The study examines the effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled the tax system right from colonial times. While some had blamed the situation on tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of tax payers. It was in this light of contending position that the researcher carryout a survey in Nigeria with particular reference to Federal Inland Revenue Service Abuja. The sample size was derived statistically using Yaro Yamani formula. The sample size consists of three hundred and five (305 employees of Federal Inland Revenue Service Abuja. The study utilizes primary and secondary data. Tables and percentages were used for the analysis. The Analysis of Variance (ANOVA was used to test the hypotheses. The research findings disclose that enlightenment and adequate utilization of tax revenue on public goods will discourage tax avoidance and tax evasion, high tax rates encourage tax avoidance and tax evasion, personal income tax generation has not being impressive and personal income tax rates are too high. The researcher therefore concluded that there is a direct and positive relationship between tax avoidance, tax evasion, tax rates and personal income tax administration in Nigeria. Hence recommended that tax officials should be constantly trained and retrained on the job, a deliberate and more aggressive public enlightenment campaign should be embarked upon by government and the reduction in tax rates for the poor. Normal 0 false false false EN-US X-NONE AR-SA

  10. CHANGES IN INCOME TAX IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Cristina Elena DUMITRU

    2015-07-01

    Full Text Available The Romanian legislation changes quite often, a situation that prevents companies to establish an action plan in the longer term. Income taxes affect the company’s liquidity. In many cases legislative changes were announced shortly before application. In this article we intend to identify changes in income tax in Roamnia for a period of time and their implications on the company.

  11. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Science.gov (United States)

    2010-04-01

    ... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

  12. 26 CFR 1.61-4 - Gross income of farmers.

    Science.gov (United States)

    2010-04-01

    ... Gross income of farmers. (a) Farmers using the cash method of accounting. A farmer using the cash receipts and disbursements method of accounting shall include in his gross income for the taxable year— (1) The amount of cash and the value of merchandise or other property received during the taxable...

  13. Down With Income Taxes China increases its income tax exemption threshold to reduce tax burdens on low-wage earners

    Institute of Scientific and Technical Information of China (English)

    WANG JUN

    2011-01-01

    As a company clerk,32-year-old Ren Jun doesn't make a lot of money.Of his meager paycheck,he needs to pay about 250 yuan ($39) in taxes each month.From September.Ren will catch a break-his taxes will bc significantly reduced to about 30 yuan (54.69).As of September 1,amendments to China's individual income tax law,highlighted by an increased monthly tax exemption threshold,vill be implemented.

  14. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

    ... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  15. The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax?

    OpenAIRE

    McLure, Charles E. Jr.

    1988-01-01

    Indicates why income tax is inevitably complicated and discusses why the 1986 Act is both more and less complicated than an income tax with a definition of taxable income even closer to the ideal of real economic income. Describes an alternative consumption-based direct tax.

  16. 26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization. 1.527-6 Section 1.527-6 Internal... TAXES (CONTINUED) Farmers' Cooperatives § 1.527-6 Inclusion of certain amounts in the gross income of an...

  17. Questionnaire on Corporate Income Tax Subjects - Denmark

    DEFF Research Database (Denmark)

    Friis Hansen, Søren; Nielsen, Jacob Graff

    shows that the conditions which must be met in order to be subject to CIT are very different from one country to another. The way tax systems define foreign entities which fall under their CIT may also vary in a significant way, which may in practice give rise to interesting tax planning opportunities...... fundamental idea: while companies limited by shares and limited liability companies should be subject to corporate income tax (CIT), partnerships should be considered fully or partly transparent for tax purposes. This general statement is nevertheless an oversimplification of reality. Comparative law indeed....... Against this background, the EATLP congress devoted to CIT subjects should enhance the main similarities and differences which exist between European countries in order to reach a better understanding of the need (or the absence of need) of increased harmonization in this matter....

  18. PERSONAL INCOME TAX POLICY ANALYSIS: ALBANIA VS. UNITED STATES

    Directory of Open Access Journals (Sweden)

    Agim Binaj

    2013-01-01

    Full Text Available Personal income tax has become an important part of the Albania’s revenue system. Revenue from personal income tax was more than 27.9 billion ALL for the year of 2011 which makes up a 3% increase when compared to the previous year. This paper compares and contrasts Albanian and American income tax systems by describing many similarities as well as distinctive characteristics that were found. Professor Agim Binaj of Agricultural University of Tirana highlights the need for a fair personal income tax reform in Albania. This paper concludes with recommendations and an agenda for future research on tax policy using lessons from the United States tax system.

  19. Income tax considerations for forest landowners in the South: a case study on tax planning

    Science.gov (United States)

    Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

    1999-01-01

    Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

  20. 76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Science.gov (United States)

    2011-04-22

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service (IRS...) providing guidance to specified tax return preparers who prepare and file individual income tax...

  1. 75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2010-03-01

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI67 Reduced 2009 Estimated Income Tax Payments for... income requirement for purposes of claiming a reduction in their required 2009 estimated income tax... estimated income tax payments for certain qualified individuals. The text of the temporary regulations...

  2. Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals

    OpenAIRE

    Overesch, Michael; Schreiber, Ulrich

    2006-01-01

    This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as an indicator of tax planning performance, since timing effects of tax depreciations are suppressed. However, it is shown that IAS 12 provides meaningful information if tax planning strategies are driven by statutory tax rate differences, e.g....

  3. Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits

    OpenAIRE

    Boylan, Robert; Cebula, Richard; Foley, Maggie; Izard, Douglass

    2014-01-01

    In 2013, federal personal income tax increases were implemented in the U.S. under provisions of two federal statutes: the American Taxpayer Relief Act of 2012 and the Patient Protection and Affordable Care Act of 2010. Based on our analysis of data for the time period 1970-2008, we argue that the incentives to engage in federal personal income tax evasion have been increased as a direct consequence of the public tax-increase policies manifested in these two statutes. To demonstrate this concl...

  4. Intertemporal Resource Allocation and Income Tax Evasion Intertemporal Resource Allocation and Income Tax Evasion

    Directory of Open Access Journals (Sweden)

    Osvaldo Schenone

    1992-03-01

    Full Text Available Intertemporal Resource Allocation and Income Tax Evasion The discrimination again a saving, in favour of present consumption, due to the income tar has been studied, at least, since the late thirties and was mentioned by John Stuart Mill more than a century ago.This paper is concerned with the effect of evading such a tax on the discrimination against savings and capital accumulation. In particular, we want to study a situation in which the probability of detecting an evader is an increasing function of his accumulated evasion in the past. This is consistent with the tax authorities being stricter in the control of taxpayers with a relatively high net wealth, with respect lo the incomes declared.

  5. High Taxes in Hard Times: How Denmark Built and Maintained a Huge Income Tax

    OpenAIRE

    Ganghof, Steffen

    2005-01-01

    Denmark is a welfare state whose income tax burden is larger than the total tax burden of the United States or Japan. Given recent political science accounts of the links between tax mixes and the welfare state, Denmark seems to be a puzzling anomaly. These accounts see income taxation as inherently problematic and claim that "regressive taxes" (social security contributions and indirect consumption) have been conducive to building and maintaining large tax/welfare states. This article provid...

  6. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at...

  7. Can Capital Income Taxes Survive? And Should They?

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The paper surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation, and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an open economy faced with growing mobility...... of capital income tax bases...

  8. Can capital income taxes survive? And should they?

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    2007-01-01

    The article surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an open economy faced with growing mobility...... of capital income tax bases...

  9. Can Capital Income Taxes Survive? And Should They?

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The paper surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation, and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an open economy faced with growing mobility...... of capital income tax bases...

  10. 26 CFR 1.555-2 - Additions to gross income.

    Science.gov (United States)

    2010-04-01

    ... Corporation sells 90percent of its stock in the Y Corporation and thus is a minority shareholder in the Y... on which the required United States group exists, and (2) Such foreign corporation is a shareholder... the gross income of its shareholders, whether United States shareholders or other foreign...

  11. 75 FR 15610 - Exclusions From Gross Income of Foreign Corporations

    Science.gov (United States)

    2010-03-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Exclusions From Gross Income of Foreign Corporations CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.851 to 1.907), revised as...

  12. Moving Toward a Dual Income tax in Japan

    OpenAIRE

    Hiromtsu Ishi

    2006-01-01

    The aim of this paper is to explore the recent move toward a system of dual income tax (DIT) in Japan, tracing back to the development of the individual income tax in the postwar period. Focus is upon very pragmatic considerations institutionally, rather than abstract theoretical arguments. In what follows, main issues are divided into four parts. First, as an introductory part, the basic features of Nordic DIT are summarized briefly. Second, the shift from a comprehensive income tax (CIT) an...

  13. Income tax evasion in the United States and China

    Institute of Scientific and Technical Information of China (English)

    WANG Yinying

    2007-01-01

    This paper compares income tax evasion in the US and China with regard to several aspects, including income tax evasion laws and cases, problems both countries face and their possible solutions. It provides a general picture of income tax evasion in the US and China from both theoretical and practical perspectives. In the last part of the paper, errors in translation on some websites are present to remind readers to be wary of such errors.

  14. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    Science.gov (United States)

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  15. After-tax money income estimates of households: 1983.

    Science.gov (United States)

    Nelson, C T

    1985-06-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $20,000 in 1983, up by 2.4% over the 1982 figure after accounting for the 3.2% rise in consumer prices; 2) this mean household income before taxes ($25,400) increased between 1982 and 1983 by 1.2%; 3) taxes absorbed about 21% of the total money income received by households, down slightly from 22% in 1982; 4) households paid an average of $5890 in taxes in 1983, about $170 lower than paid in 1982; 5) the mean after tax income of households increased in 1983 in the Northeast, South, and West regions, but in the Midwest region no significant increase was observed; 6) married couples with children recorded a real increase of 2.6% in mean after tax income, yet married couples without children had after tax incomes that were 3.3% higher in 1983; and 7) the mean income after taxes for households with a householder age 65 years and over showed no significant increase in 1983. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $463 billion in 1983. 92% of US households paid 1 or more of the taxes covered in this study in 1983. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on

  16. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18...

  17. Income Tax Organizer. The CIRcular: Consumer Information Report 9.

    Science.gov (United States)

    Bank of America NT & SA, San Francisco, CA.

    Designed as an aid in preparing federal income tax returns, this report explains terms, provides a worksheet, and describes sources of tax help. The importance of keeping tax records is discussed along with strategies for recordkeeping, types of records to keep, and how long to keep them. Explanations of the following terms are provided along with…

  18. 75 FR 8392 - Low Income Housing Tax Credit Tenant Database

    Science.gov (United States)

    2010-02-24

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Low Income Housing Tax Credit Tenant Database AGENCY: Office of the Chief Information... Income Housing Tax Credit Tenant Database. Omb Approval Number: 2528-0165. Form Numbers:...

  19. Estimating Taxable Income Responses using Danish Tax Reforms

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Schultz, Esben Anton

    across individuals, income forms, and over time. It is argued that the unique tax variation and data in Denmark makes it possible to control for the biases from non-tax changes in the income distribution and mean reversion that plague much of the existing literature. Our main findings are the following...

  20. ECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX

    Directory of Open Access Journals (Sweden)

    Tomasz Skica

    2014-06-01

    Full Text Available The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed. This part represents the trends in research on taxation and clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic behavior of firms and individuals. The authors show different points of view on tax rate equalization and discuss its consequences.

  1. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and... connected with the conduct of a trade or business in the United States. (2) Income to which special...

  2. Method of accounting and approaches to tax optimization of income tax of entities

    Directory of Open Access Journals (Sweden)

    V.V. Sokolovska

    2016-12-01

    Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

  3. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Science.gov (United States)

    2010-04-01

    ... adjustments on audit for 1989 increase taxable income to $51,500 and tax liability to $12,339. There was... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and...

  4. 75 FR 76940 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Science.gov (United States)

    2010-12-10

    ... Internal Revenue Service 26 CFR Parts 1 and 301 RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service... provide further guidance relating to the requirement for ``specified tax return prepares,''. FOR...

  5. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Science.gov (United States)

    2011-03-30

    ...), specifically refers to the act of ``filing'' the individual income tax return by the tax return preparer or... Assistance Act of 2009 (the Act), the IRS was prohibited from requiring filers of individual income tax... File Individual Income Tax Returns Using Magnetic Media AGENCY: Internal Revenue Service (IRS...

  6. Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects

    Directory of Open Access Journals (Sweden)

    Ivica Urban

    2006-09-01

    Full Text Available This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity, over the quantiles of pre-tax income distribution. Through the use of ‘single parameter’ Gini indices, the social decision maker’s (henceforth SDM relatively more or less favorable inclination toward taxpayers in the lower tails of pre-tax income distribution is accounted for. Simulations are undertaken to show how the introduction of a flat-rate system would affect progressivity.

  7. 48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false New Mexico gross receipts and compensating tax. 29.401-4 Section 29.401-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico...

  8. Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic

    Directory of Open Access Journals (Sweden)

    Břetislav Andrlík

    2014-01-01

    Full Text Available This article deals with the issues of effectiveness of personal income tax in the Czech Republic. The personal income tax in the Czech Republic, referred to as the tax on income of natural persons, represents a significant part of the public budget revenue (23.35% of all tax revenues in 2012. One of the principles of a good tax system is the principle of its effectiveness. The effectiveness of a particular tax is measured by various methods. The theory distinguishes between two types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect and excessive tax burden. In the case of direct administrative costs the measurement compares the total volume of a particular tax revenue with the costs of its collection. The amount of the tax levied is thus not a net income of the public budget, due to the fact that it must be reduced by the costs of the public sector which are necessary for obtaining such amount.In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of income tax on natural persons is performed with the use of the full-time equivalent (FTE method, which is based on the classification of revenue authorities’ staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax.A separate part of the article deals with measurements of tax system effectiveness in the international scope. We cite an important international study, “"Paying Taxes 2013: The Global Picture”", annually prepared by the World Bank and PricewaterhouseCoopers, which analyses demands of tax systems in different countries of the world.

  9. 41 CFR 301-11.522 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Science.gov (United States)

    2010-07-01

    ... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Employee Responsibilities § 301-11.522 If I was assessed... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those...

  10. Tax Bunching, Income Shifting and Self-employment

    DEFF Research Database (Denmark)

    le Maire, Christian Daniel; Schjerning, Bertel

    2013-01-01

    This paper proposes a dynamic extension to Saez (2010) bunching formula that allows us to distinguish bunching based on real responses and income shifting. We provide direct evidence of income shifting and pronounced bunching in taxable income for the Danish self-employed. If income shifting...... was neglected in this case, we would estimate a taxable income elasticity in the range of 0.43-0.53 and conclude that taxable incomes were highly sensitive to changes in marginal tax rates. We show, however, that more than half of the bunching in taxable income is driven by intertemporal income shifting...

  11. 26 CFR 1.61-3 - Gross income derived from business.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Gross income derived from business. 1.61-3 Section 1.61-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... Taxable Income § 1.61-3 Gross income derived from business. (a) In general. In a...

  12. 不征税收入和免税收入若干问题辨析%Differentiating and Analyzing Some Problems of Tax-free Income and Tax-exempt Income

    Institute of Scientific and Technical Information of China (English)

    陈玉琢; 叶美萍

    2012-01-01

    企业所得税的收入总额按是否属于企业所得税征税范围应分为征税收入和不征税收入,对征税收入按是否享受企业所得税税收优惠再分为免税收入和应税收入。为取得不征税收入和免税收入发生的相关支出都应允许在税前扣除。符合条件的软件企业即征即退的增值税款作为不征税收入处理,会虚增企业的应纳税所得额,作为免税收入处理,才符合鼓励软件产业发展的国家产业政策。至于软件企业将即征即退的增值税款用于研究开发,对研究开发费用的加计扣除产生的影响,应通过规范实行加计扣除的研究开发费用的计算基数解决。%The gross income of enterprise income tax is divided into tax income and non-taxable income according to the tax levy scope of enterprise income tax. Then tax income is divided into tax-exempt income and taxable income according to preferential tax of enterprise income. All the expenditure should be allowed to deduct before taxation in order to obtain non-taxable income and tax-exempt income. The value-added tax income, which is levied and returned immediately, of qualified software enterprises, is considered as non-taxable income. This will result in the increase of enterprise tax income. Therefore, this value-added tax income should belong to tax- exempt income, which is consistent with the national industrial policy that encourages the development of soft- ware industry. If this income is used in research and development of software, it will have an impact on the addition and deduction of research and development expenses. In order to solve this problem, it is necessary to apply the calculation base into the implementation of addition and deduction of research and development expenses.

  13. Tax Bunching, Income Shifting and Self-employment

    DEFF Research Database (Denmark)

    le Maire, Christian Daniel; Schjerning, Bertel

    shifting was neglected in this case, we would conclude that taxable incomes were highly sensitive to changes in marginal tax rates. We show, however, that more than half of the observed bunching in taxable income for the self-employed is driven by intertemporal income shifting, implying a structural...

  14. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

    ... deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  15. 26 CFR 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

    Science.gov (United States)

    2010-04-01

    ... exclusion from, or inclusion in, gross income of the items which are the subject of the adjustments provided... income tax liability is adjusted to reflect the exclusion from gross income of interest on obligations...

  16. Tax Bunching, Income Shifting and Self-employment

    DEFF Research Database (Denmark)

    le Maire, Christian Daniel; Schjerning, Bertel

    This paper proposes a dynamic extension to Saez (2010) bunching formula that allows us to distinguish bunching based on real responses and income shifting. We provide direct evidence of income shifting and pronounced bunching in taxable income for the case of Danish self-employed. If income...... shifting was neglected in this case, we would conclude that taxable incomes were highly sensitive to changes in marginal tax rates. We show, however, that more than half of the observed bunching in taxable income for the self-employed is driven by intertemporal income shifting, implying a structural...

  17. The Income Tax (Amendment) Act (No. 14 of 1987).

    Science.gov (United States)

    1989-01-01

    Among other things, this Act amends the Income Tax Act of Zambia to apportion equally the married allowance given to married spouses; previously the allowance had belonged to only 1 spouse, usually the husband. The Act also provides that spouses living together will share child allowances by an agreement sent to the Commissioner of Taxes.

  18. Labour Supply and the Incidence of Income Tax on Wages

    DEFF Research Database (Denmark)

    Bingley, Paul; Lanot, Gauthier

    1999-01-01

    and Liebman (1996), who estimate labour supply elasticities,and Gruber (1997), who estimates tax incidence on earnings. Our measurements are based on a large multi-level longitudinal data set of Danish private sector establishments. We find strong evidence for partial shifting of the burden of income tax from...

  19. Labour Supply and the Incidence of Income Tax on Wages

    DEFF Research Database (Denmark)

    Bingley, Paul; Lanot, Gauthier

    1999-01-01

    and Liebman (1996), who estimate labour supply elasticities,and Gruber (1997), who estimates tax incidence on earnings. Our measurements are based on a large multi-level longitudinal data set of Danish private sector establishments. We find strong evidence for partial shifting of the burden of income tax from...

  20. Corporate income tax and the international challenge

    Directory of Open Access Journals (Sweden)

    Folkvord Benn

    2014-11-01

    Full Text Available Although globalization has contributed immensely to growth and prosperity around the world, it is a growing challenge for tax policy makers. Globalization and greater mobility of tax bases increase the relative importance of taxes in corporations’ investment decisions. The combination of highly mobile capital, inadequacies in existing tax laws and a total change of international business environment have led to the fundamental problem in international tax law labeled by the OECD as the problem of BEPS (Base Erosion and Profit Shifting, along with severe competition among countries to attract investments and business activities. These challenges are the topic for the 2014 seminar of the Nordic Tax Research Council. Based on the Nordic national reports we discuss these challenges

  1. Mathematical Literacy teachers’ engagement with contextualised income tax calculations

    Directory of Open Access Journals (Sweden)

    Sarah Bansilal

    2014-12-01

    Full Text Available This study focuses on teachers’ engagement with tasks based on the income tax tables issued by the South African tax authorities. The participants in the study are a group of 37 teachers who were enrolled in an in-service programme for Mathematical Literacy teachers. The purpose of the study is to explore the teachers’ interpretation and use of the rule used to calculate income tax. Data were generated from written responses of the teachers to three tasks, as well as follow-up interviews with eight of the participants. The findings indicate that some teachers (8% did not recognise any of the demands inherent in the income tax rule that they teach to their learners. Most teachers (54% were in the novice category, showing that they met some of the demands but need some help in carrying out the rule fluently. A further 32% were able to use the rule to work out the tax given various input incomes, but could not use the rule to find the input income when given the tax output, because they did not have the necessary algebraic skill.

  2. Does income tax planning create value?

    NARCIS (Netherlands)

    Hafkenscheid, R.P.F.M.; Janssen, C.M.L.

    2009-01-01

    The article presents an argument that tax planning creates value for a company so long as it is calculated differently from the value creation from operational activities. The three types of tax planning are efficient enhancement strategies or Type 1, strategies through restructuring a firm's

  3. Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2009-06-01

    Full Text Available Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure. Before the introduction of pre-filled tax returns for personal income taxpayers in Slovenia, tax legislation was also modified. This paper presents the results of research into the compliance costs for personal income taxpayers before and after the simplification of the compliance procedure in Slovenia, irrespective of tax legislation itself not being simplified. The results indicate that pre-filled tax returns reduce compliance costs for personal income taxpayers by around 73%. Nevertheless, this is only a tentative estimate, since several assumptions are taken into account.

  4. 78 FR 19100 - Employment Taxes and Collection of Income Tax at Source

    Science.gov (United States)

    2013-03-29

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2012,...

  5. 75 FR 15610 - Employment Taxes and Collection of Income Tax at Source

    Science.gov (United States)

    2010-03-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010,...

  6. Problems of income taxes of professional athletes in team sports

    Directory of Open Access Journals (Sweden)

    Lenka Bartková

    2010-03-01

    Full Text Available The article is focused on problems of income taxes of professional athletes in team sports. A part of those problems is a legal form of professional athletes in so-called team sports, which is still quaere in scientific discussion. In the article, there are took into account also opinions of scientists and managers on initially prepared amendment of act about income taxes, which supposed to be concerned in status of professional athlete in team sports. The second part of the article is focused on problems of income taxation those athletes.

  7. The Dual Benefits of Tax Credits: Taxpayer Income Generation and Economy Stimulus

    Science.gov (United States)

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2010-01-01

    Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Credit and Child Tax Credit. Each of these credits were designed to reduce the amount of tax owed, thereby offsetting some of the increases in living expenses and federal income tax. For many this results in a smaller a tax liability. For others with…

  8. A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty. 2000 Edition.

    Science.gov (United States)

    Johnson, Nicholas

    An Earned Income Tax Credit (EITC) is a tax reduction and a wage supplement for low- and moderate-income working families. The federal government, and some states, administer an EITC through the income tax. States that enact EITCs can reduce child poverty, support welfare-to-work efforts, and cut taxes for families struggling to make ends meet.…

  9. A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty. 1999 Edition.

    Science.gov (United States)

    Johnson, Nicholas

    An Earned Income Tax Credit (EITC) is a tax reduction and a wage supplement for low- and moderate-income working families. The federal government administers an EITC through the income tax, as do some states. States that enact EITCs can reduce child poverty, support welfare-to-work efforts, and cut taxes for families struggling to make ends meet.…

  10. 26 CFR 301.6315-1 - Payments of estimated income tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payments of estimated income tax. 301.6315-1... Payments of estimated income tax. The payment of any installment of the estimated income tax (see sections... the estimate is made. The aggregate amount of the payments of estimated tax should be entered upon...

  11. The Hours of Work and Family Income Response to Negative Income Tax Plans. The Impact on the Working Poor.

    Science.gov (United States)

    Tella, Alfred; And Others

    The negative income tax has been proposed as an effective means to combat poverty in the United States. This study, which is inferential in nature and a complement to ongoing field experimentation, is concerned with such questions as: (1) How will a negative income tax affect the working poor, (2) Will a negative income tax encourage some people…

  12. Act of 7 December 1988 reforming the income tax and modifying the stamp taxes.

    Science.gov (United States)

    1989-01-01

    Among other things, this Belgian Act does the following with respect to taxation of the family: 1) introduces a tax deduction of 80% of child care costs up to a certain maximum amount; 2) integrates more fully into the tax code the system of "decumulation," whereby spouses who each earn a professional income can each benefit from a minimum tax exemption; and 3) introduces income splitting, whereby a spouse who does not work can have up to 30% of the other spouse's income attributed to him or her with a resulting minimum tax exemption. Royal Order of 17 January 1989 (Moniteur belge, 1 February 1989, p. 1954) sets the maximum deductible amount of care per child at 345 francs/day.

  13. Determinants of aggregate income-tax-evasion behaviour: the case of US

    Directory of Open Access Journals (Sweden)

    R.J. CEBULA

    1998-09-01

    Full Text Available The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation income tax rate, the public's dissatisfaction with the government, IRS audit rates and IRS penalty assessments on detected unreported income. The results show that the size of the underground economy is an increasing function of federal personal income tax rate, the social security tax rate and the public's dissatisfaction with the government. However, the size is a decreasing function of IRS penalty payments on unpaid taxes.

  14. Tax Arbitrage in the Netherlands : evaluation of the capital income tax reform of January 1, 2001

    NARCIS (Netherlands)

    B.J. Brys

    2005-01-01

    textabstractThis thesis evaluates the Dutch reform of capital income taxation of January 1, 2001. The Dutch capital-income-tax system before the reform distorted the choice between the investment’s sources of finance and uses of earnings, the businesses’ legal form, and the households’ (either debt-

  15. Analysing Individual Income Tax Planning in Colleges and Universities---Based on the Normal Wage Income and Annual Salary of One-time Bonus Tax

    Institute of Scientific and Technical Information of China (English)

    LI Xiao-hua

    2013-01-01

    Paying personal income tax is related to the vital interests of each faculty. In order to improve the faculty’s enthusiasm for work, it's very essential to make a plan for paying personal income tax.Based on the method of paying personal income tax, this essay gives a strategic analysis of tax planning with a combination of the university faculty’s actual salary situation.

  16. Latin American income tax systems and current double taxation agreements

    Directory of Open Access Journals (Sweden)

    Jorge Espinosa Sepúlveda

    2014-07-01

    Full Text Available Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the región, with emphasis on the impact of taxes on income in force in the majorLatin American countries, as well as a brief explanation of the network of agreements to avoid double taxation that are in force in each of them.

  17. The Evolution of Income Concentration in Japan, 1886-2002: Evidence from Income Tax Statistics

    OpenAIRE

    Chiaki Moriguchi; Emmanuel Saez

    2006-01-01

    This paper studies the evolution of income concentration in Japan from 1886 to 2002 by constructing long-run series of top income shares and top wage income shares, using income tax statistics. We find that (1) income concentration was extremely high throughout the pre-WWII period during which the nation underwent rapid industrialization; (2) a drastic de-concentration of income at the top took place in 1938-1945; (3) income concentration has remained low throughout the post-WWII period despi...

  18. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Science.gov (United States)

    2010-04-01

    ... law) shall be excluded from the gross investment income of a life insurance company. However, section... company. 1.804-3 Section 1.804-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... insurance company. (a) Gross investment income defined. For purposes of part I, subchapter L, chapter 1 of...

  19. Universal Basic Income and Negative Income Tax: Two Different Ways of Thinking Redistribution

    OpenAIRE

    2007-01-01

    This article examines two redistributive programs: Negative Income Tax and Universal Basic Income. Its aim is to show that, even if the two programs – through the implementation of an appropriate tax-benefit system – can get the same distributive outcome, they are deeply different both from an economic point of view and an ethic perspective. The approach adopted integrates positive and normative analysis so that an explicit attention to ethical issues can provide a more complete descriptive e...

  20. Tax competition strategies in corporate income tax - The case of EU countries

    Directory of Open Access Journals (Sweden)

    Beata Guziejewska

    2014-11-01

    Full Text Available The process of globalization, which is ongoing in a variety of dimensions, the ever-increasing mobility of capital and production factors as well as the fiscal problems in many European countries make the debate over tax competition still relevant today. The article discusses the problem of tax competition in the corporate income tax in the context of inward foreign direct investment in the Member States of the European Union. The advantages and disadvantages of tax competition as well as its consequences for the revenues from corporate income tax and for the inward foreign direct investment have been presented for the years 2000-2013. On the basis of an analysis of the literature and a general statistical analysis, the authors identified and described three strategies of tax competition: aggressive, moderate and conservative. Furthermore, rankings of the countries were created on the basis of two elements, namely: changes to FDI and the share of CIT revenues in GDP. The authors have also estimated parameters of the dynamic panel model in order to find relations between the corporate income tax and the ratio of FDI to GDP and have found differences between crisis period and stable period and differences in results for two groups of countries (new members of the EU and old ones.

  1. Simulating the impact of inflation on the progressivity of personal income tax in Brazil

    Directory of Open Access Journals (Sweden)

    Horacio Levy

    2010-12-01

    Full Text Available Income tax reform in Brazil has mainly stressed changes in rates, aiming at increasing its progressivity. One aspect frequently overlooked is that, in the absence of adjustments of the tax rules to inflation, the level and distribution of the income tax burden can be substantially affected. We use a microsimulation model to simulate the potential revenue and distributive effects of inflation on the income tax in Brazil. Our findings suggest that if the income tax is not adjusted for inflation, progressivity would decrease but redistribution would increase due to a larger tax burden, but income inequality would not substantially change.

  2. Volunteer Income Tax Assistance: A Community Coalition for Financial Education and Asset Building

    Science.gov (United States)

    Koonce, Joan; Scarrow, Andrea; Palmer, Lance

    2016-01-01

    Free tax programs, such as Volunteer Income Tax Assistance (VITA), allow recipients of the earned income tax credit (EITC) to have their returns filed for free. VITA and other free tax programs are nationwide. However, each program is distinct, and the services provided by these programs differ. This article discusses a successful and unique…

  3. The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

    Science.gov (United States)

    Heim, Bradley T.

    2009-01-01

    This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

  4. Student-Athletes as Employees: Income Tax Consequences.

    Science.gov (United States)

    Judge, William J.

    1986-01-01

    Courts have employed contract principles and workman's compensation theory in certain cases finding a student-athlete an employee of the institution. Should this impression be expanded and gain widespread judicial acceptance, the Internal Revenue Service could require the inclusion of scholarship amounts in the recipient's gross income.…

  5. Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families

    Science.gov (United States)

    Lim, Younghee; DeJohn, Tara V.; Murray, Drew

    2012-01-01

    As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance…

  6. State Transfers, Taxes and Income Inequality in Brazil

    Directory of Open Access Journals (Sweden)

    Marcelo Medeiros

    2015-08-01

    Full Text Available Using a factor decomposition of the Gini coefficient, we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State. The income flows from the State include public sector workers' earnings, Social Security pensions, unemployment benefits, and Social Assistance transfers. The income flows to the State comprise direct taxes and employees' social security contributions. Data come from the Brazilian POF 2008–09. We do not measure indirect contributions to inequality of subsidies granted to and taxation of companies, nor the in-kind provision of goods and services. The results indicate that the State contributes to a large share of family per capita income inequality. Incomes associated with work in the public sector—wages and pensions—are concentrated and regressive. Components related to the private sector are also concentrated, but progressive. Contrary to what has been found in European countries, public spending associated with work and social policies is concentrated in an elite group of workers and, taken as a whole, tends to increase income inequality. Redistributive mechanisms that could reverse this inequality, such as taxes and social assistance, are very progressive but proportionally small. Consequently, their effect is completely offset by the regressive income flows from the State.

  7. 26 CFR 301.6362-2 - Qualified resident tax based on taxable income.

    Science.gov (United States)

    2010-04-01

    ... result from the exclusion from, or inclusion in, gross income of the items which are the subject of the... adjusted to reflect the exclusion from gross income of interest on obligations of the United States,...

  8. Implications about the causality principle in the business income tax

    Directory of Open Access Journals (Sweden)

    Luis Durán Rojo

    2009-06-01

    Full Text Available The following article presents the implications about the practice of the causality principle for the determination of the income set with intention to apply the business income tax.We start considering the fact that this tax can be imposed to acquire goods known as a deductible expense of the practice, but not from those that are going to be part of the compatible cost to expropriate. Then, we make an extensive analysis about the way the Peruvian income tax law has configured the approaches of this principle and the understanding emerged from important jurisprudence cases from the members that solve problems, specially the Tax Court, when adopting a fast principle of expenses without causes.At the same time, this article describes the achievements of the rational and normality cost principles, so important for the evaluation of the performance of the principle of causality.Finally, we present some ideas about the accreditation of the cost facing and its relation to the causality principle.

  9. The Current System of Personal Income Tax Calls for Prompt Revision

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    BEIJING’S revenue from personal income tax in 2001 was 8 billion yuan, an increase of 42 percent, and the amount of tax received from high-income earners increased 2.6 fold. From September to November 2001, high-income earners paid taxes of 60 million yuan they had previously evaded. In the first half of 2002, Beijing defined its key taxpayers, that is, those with an annual income exceeding 100,000 yuan. According to this definition, the tax-paying situation of at least 30,000 people is under control. Revisions to the Individual Income Tax

  10. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Science.gov (United States)

    2010-12-03

    ... Internal Revenue Service 26 CFR Parts 1 and 301 RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media AGENCY: Internal Revenue Service (IRS... contains proposed regulations relating to the requirement for ``specified tax return preparers,''...

  11. The income tax implications of options, forwards and futures

    OpenAIRE

    2012-01-01

    M.Comm. The subject of the study is the income tax implications arising from options, forwards and futures. These instruments together with a host of other instruments are collectively referred to as "derivatives". The option and forward contracts are the most basic instruments which form the basis of all other derivatives. The study is limited to these "building blocks" of derivative instruments which are generally used in the financial world (interest rates, foreign currency, shares) but...

  12. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Science.gov (United States)

    2010-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Time for Filing Returns and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. (a) With... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Income tax due dates postponed in case of China...

  13. 76 FR 77053 - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

    Science.gov (United States)

    2011-12-09

    ... Internal Revenue Service Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates... information collection requirements related to income, excise, and estate and gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax reform act of 1984. DATES: Written...

  14. 26 CFR 1.533-1 - Evidence of purpose to avoid income tax.

    Science.gov (United States)

    2010-04-01

    ... (15 U.S.C. ch. 14B) and the regulations thereunder (13 CFR part 107) will generally be considered to... TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533... shareholders is subject to disproof by competent evidence. Section 533(a) provides that the fact that...

  15. Volunteer Income Tax Assistance Programs and Taxpayer Actions to Improve Personal Finances

    Science.gov (United States)

    Bobbitt, Erica; Bowen, Cathy F.; Kuleck, Robin L.; Taverno, Ronald

    2012-01-01

    The income tax-filing process creates teachable moments for learning about taxes and other financial matters. Educators and volunteers from Penn State Cooperative Extension helped taxpayers file 2008 returns under Volunteer Income Tax Assistance Program (VITA). Nearly 600 filers (588) completed and simultaneously received educational information…

  16. EFFECTIVE CORPORATE INCOME TAX RATE IN ROMANIA: A MICRO-BACKWARD LOOKING APPROACH

    Directory of Open Access Journals (Sweden)

    Sebastian Lazar

    2011-12-01

    Full Text Available Within the framework of micro-backward looking methodology, the paper computes the effective corporate income tax rate for Bucharest Stock Exchange non-financial companies for 2000 - 2009 period, using data from companies financial reports. We find that effective tax rate computed as profit tax/pre-tax income ratio was below the statutory tax rate, throughout the period, except for the year 2009 (when an alternative minimum tax was introduced and the differences have diminished since the flat tax was adopted (2005. When applying a correlation analysis, we find that the difference between this effective tax rate and the statutory tax rate presents a strong negative correlation with the return on assets ratio (ROA. Also, we have find that commerce is enjoying the most favourable tax regime, while energy is the most heavily taxed.

  17. 78 FR 13221 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2013-02-27

    ... Department and the IRS published in the Federal Register (75 FR 9141) on March 1, 2010, a notice of proposed... cross-referenced temporary regulations (TD 9480) published in the Federal Register (75 FR 9101) on the... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI67 Reduced 2009 Estimated Income Tax Payments...

  18. Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.

    Science.gov (United States)

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

    The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42.

  19. Still High: Marginal Effective Tax Rates on Low-Income Families

    OpenAIRE

    Finn Poschmann

    2008-01-01

    Most federal and provincial government benefits for families with children are sharply income-tested. Reductions in these benefits, as family income rises, mean that low-income families face much higher effective tax rates than most others do, and deny such families the full benefit of the broad-based tax rate relief other Canadians have enjoyed in recent years.

  20. The Corporate Income Tax:International Trends and Options for Fundamental Reform

    OpenAIRE

    Devereux, Michael P.; Sørensen, Peter Birch

    2005-01-01

    This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area. The second part discusses the role of the corporation tax, laying out guidelines for corporate tax reform and considering some alternatives to existing corporate income taxes. In discussing options for fundamental reform, two sets of concerns are addressed. The first represents the traditional aims of...

  1. Marginal Effects of a Gross Income Increase for a Single Parent Family in Six European Countries

    DEFF Research Database (Denmark)

    Willumsen, Marie

    High marginal tax rates constitute an issue in several countries because they are supposed to create barriers for increased labour supply. It is, however, often the case that relatively low income families with children face substantially higher combined marginal rates than even the highest...... the contributions to the combined marginal rate, the marginal effective tax rate, METR, using the OECD term, from taxation, payment for childcare, tapering of housing benefits and sometimes child benefits, when the income varies from a low level to a high level for a single parent family. Six countries are included...

  2. 26 CFR 301.6013-1 - Joint returns of income tax by husband and wife.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Joint returns of income tax by husband and wife... Records § 301.6013-1 Joint returns of income tax by husband and wife. For provisions with respect to joint returns of income tax by husband and wife, see §§ 1.6013-1 to 1.6013-7, inclusive, of this chapter...

  3. Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act

    OpenAIRE

    Funke, Michael; Strulik, Holger

    2006-01-01

    This paper analyses the long-run effects of Estonia’s 2000 Income Tax Act with a dynamic general equilibrium model. Specifically, we consider the impact of the shift from an imputation system to one where companies only pay taxes on distributed profits. Balanced growth paths, transitional dynamics and welfare costs are computed. Our results indicate that the 2000 Income Tax Act leads to higher per capita income and investment, but lower welfare. A sensitivity analysis shows that the results a...

  4. Austrian parliament adopts legislation on income tax reform, ESPN Flash Report

    OpenAIRE

    Fink, Marcel

    2015-01-01

    On 7 July 2015, the National Assembly of the Austrian parliament adopted the Tax Reform Act 2015/2016. This encompassing reform comprises no less than 43 different measures, of which major changes to income tax is one of the most important. Income tax will be reduced for most taxpayers from 2016. However, the positive impact for low-income households will be rather limited.

  5. Tax Planning of Personal Income Tax%关于个人所得税的税务筹划

    Institute of Scientific and Technical Information of China (English)

    张淑梅

    2015-01-01

    本文论述了实行个人所得税税务筹划的意义和必要性,探讨了个人所得税税务筹划的发展现状及原因和个人所得税涉税项目筹划情况。%This paper deals with the implementation of personal income tax planning for the significance and necessity, discusses the personal income tax planning for the development present situation and reason and personal income tax of project planning.

  6. Do healthcare tax credits help poor-health individuals on low incomes?

    Science.gov (United States)

    Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

    2017-03-15

    In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

  7. 76 FR 30539 - Historic Preservation Certifications for Federal Income Tax Incentives

    Science.gov (United States)

    2011-05-26

    ... Tax Incentives AGENCY: National Park Service, Interior. ACTION: Final rule. SUMMARY: The National Park... structures'' or ``certified rehabilitations'' for Federal income tax incentives. (3) This rule does not alter... rule are purely technical. Moreover, the tax incentives program involves purely domestic buildings and...

  8. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Science.gov (United States)

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT... Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6361-1 Collection....6361-1 to 301.6385-2, inclusive, of this chapter (Regulations on Procedure and Administration),...

  9. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Science.gov (United States)

    2010-04-01

    ... section 165 for losses incurred in any transaction entered into for profit though not connected with a... determining adjusted gross income, expenses must be those directly, and not those merely remotely, connected... research scientist, is employed by Corporation X. B gives a speech before members of Association Y,...

  10. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Science.gov (United States)

    2010-01-01

    ... renewable energy; (4) The sale, including the sale of easements and development rights, of farm, ranch... renewable energy; (7) The feeding, rearing, or finishing of livestock; (8) The sale of land that has been..., and farm operations. (c) Except as otherwise provided in this subpart, adjusted gross income means:...

  11. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Science.gov (United States)

    2010-04-01

    ... shareholders. Therefore, the redemption rights are not restrictions or other limitations within the meaning of... States shareholders. 1.951-1 Section 1.951-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... included in gross income of United States shareholders. (a) In general. If a foreign corporation is...

  12. Income Tax Act, 1989 (No. 1 of 1989), 6 April 1989.

    Science.gov (United States)

    1989-01-01

    This Saint Lucia Act revises and consolidates the law relating to income tax. It contains the following provisions, among others: 1) income accrued to a married woman is to be taxed in her own name; 2) the spousal deduction is set at $1500; and 3) the child deduction is set at $1000.

  13. 26 CFR 301.6316-1 - Payment of income tax in foreign currency.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payment of income tax in foreign currency. 301....6316-1 Payment of income tax in foreign currency. Subject to the provisions of §§ 301.6316-3 to 301... citizen of the United States in nonconvertible foreign currency may be paid in such currency— (a) For...

  14. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Objective Classification-Income Taxes for Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for...

  15. Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues

    OpenAIRE

    Robert Musiałkiewicz

    2014-01-01

    The purpose of the article is a legal analysis of the participation of public benefit organizations in personal income tax. The author defines public benefit organizations, indicating the conditions that they need to meet in order to be able to participate in the personal income tax. Broad considerations relate to the analysis of the legal structure of the 1% tax deduction, its scope and the procedures for transfer of funds from the State budget to eligible entities. The article also presents...

  16. Evaluation of corporate income tax compliance costs and compliance behaviour under the self-assessment system

    OpenAIRE

    Sapiei, Noor Sharoja

    2017-01-01

    Commitment to compliance may cause taxpayers to experience unnecessary compliance costs burden resulting in non-compliance behaviour. This study evaluates the tax compliance costs of corporate taxpayers and their compliance with the corporate income tax (CIT) reporting requirements under the Self-Assessment System (SAS) environment. Tax compliance costs, corporate characteristics, tax attitudinal aspects and the likely compliance behaviour of public listed companies (PLCs) are integrated into...

  17. 26 CFR 1.132-1T - Exclusion from gross income of certain fringe benefits-1985 through 1988 (temporary).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Exclusion from gross income of certain fringe benefits-1985 through 1988 (temporary). 1.132-1T Section 1.132-1T Internal Revenue INTERNAL REVENUE SERVICE... 1988 (temporary). (a) In general. Gross income does not include any fringe benefit which qualifies as...

  18. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Science.gov (United States)

    2010-04-01

    ... before amendment by Tax Reform Act of 1969). 1.673(b)-1 Section 1.673(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Grantors and... amendment by Tax Reform Act of 1969). (a) Pursuant to section 673(b) a grantor is not treated as an owner of...

  19. 26 CFR 1.669(a)-4 - Tax attributable to short-cut throwback method.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to... accumulation distribution in gross income for that year. The total is the beneficiary's income tax for such... prior accumulation distribution with respect to which the beneficiary has elected to compute his...

  20. 75 FR 9609 - Low-Income Housing Tax Credit (LIHTC) Tenant Data Collection: Responses To Advance Solicitation...

    Science.gov (United States)

    2010-03-03

    ... URBAN DEVELOPMENT Low-Income Housing Tax Credit (LIHTC) Tenant Data Collection: Responses To Advance... tax credits under section 42 of the Internal Revenue Code of 1986 (low-income housing tax credits or... 100 percent low-income unit properties are not subject to re-certification. The racial and ethnic...

  1. 78 FR 16277 - Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit...

    Science.gov (United States)

    2013-03-14

    ... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax... state agency administering tax credits under section 42 of the Internal Revenue Code of 1986 (low-income... also lists the following information: Title of Proposed: Low Income Housing Tax Credit Database....

  2. THE PERSPECTIVE OF IMPLEMENTATION THE INCOME TAX IN AGRICULTURE IN THE ASSESSMENT OF FARMERS

    Directory of Open Access Journals (Sweden)

    Agnieszka Kubot

    2016-06-01

    Full Text Available The reference point of the study was the prospect of introduction the income tax in agriculture. The aim of the article was evaluation of the changes in the tax system and the factors affecting these opinions. The consequences of the formal tasks associated with the introduction of income tax were evaluated. There was also an attempt to answer the question: what advantages and disadvantages will bring together change of the tax system in agriculture and what kind of solutions will be expected by Polish farmers from the Ministry of Finance.

  3. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Attribution or inclusion of income, deductions... Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits against tax. (a) When... or another person is treated as the owner of an entire trust (corpus as well as ordinary income),...

  4. Income Tax and the FAFSA for Unaccompanied Homeless Youth

    Science.gov (United States)

    National Association for the Education of Homeless Children and Youth, 2009

    2009-01-01

    This two-page brief answers various questions about the relationship between the filing of tax returns and a youth's completion of the FAFSA. Questions answered include: How does a youth's decision to file a tax return affect the FAFSA?; Are youth required to file tax returns?; and What should an unaccompanied youth do if his/her parents claim…

  5. 26 CFR 1.668(b)-3A - Computation of the beneficiary's income and tax for a prior taxable year.

    Science.gov (United States)

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions..., a trust makes an accumulation distribution of undistributed net income to X of $50,000 that is... allocation of the 1973 accumulation distribution to 1972, X's income for 1972, 1973, 1974, and 1975,...

  6. The effects of tax policy and labour market institutions on income inequality

    Directory of Open Access Journals (Sweden)

    Alka Obadić

    2014-06-01

    Full Text Available The purpose of this research is to investigate how labor market institutions and regulations and tax policies effect income inequality across the European member countries. The sample contains the fifteen core European Union (EU members as well as thirteen Central and Eastern European (CEE economies which have recently joined. Using fixed and random effect panel models over the sample period 2000–2011 we test the influence of three major tax forms (labor, capital and consumption, social security contributions, and labor market institutions. We demonstrate that the overall social contributions and labor taxes lead to statistically significant improvements in income inequality among EU member states. We conclude that tax policy, specifically the choice of taxes implemented, and labor market institutions, union membership in particular, reduce income inequality in the EU-28 in the observed period.

  7. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Science.gov (United States)

    2010-04-01

    ... later, D and M's 1988 tax return is adjusted on audit by adding an additional $1,000 of taxable income... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Questions and answers relating to the tax on... REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes §...

  8. Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?

    OpenAIRE

    Homburg, Stefan

    2002-01-01

    Previous studies have shown that the optimal marginal tax rate at the bottom of the income distribution may be positive, negative, or even zero. This paper reexamines this problem in a unified framework and tries to evaluate the arguments. It turns out that the case for positive marginal tax rates is quite strong, whereas negative marginal tax rates seem to be based on a misconception.

  9. 26 CFR 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

    Science.gov (United States)

    2010-04-01

    ... Specifically Excluded from Gross Income § 1.101-1 Exclusion from gross income of proceeds of life insurance... proceeds of life insurance policies, if paid by reason of the death of the insured, are excluded from the gross income of the recipient. Death benefit payments having the characteristics of life...

  10. Assisted Housing - Low Income Housing Tax Credit Properties - National Geospatial Data Asset (NGDA)

    Data.gov (United States)

    Department of Housing and Urban Development — The Low-Income Housing Tax Credit (LIHTC) is the primary Federal program for creating affordable housing in the United States. The LIHTC database, created by HUD and...

  11. Low-Income Housing Tax Credit (LIHTC) Qualified Census Tract (QCT)

    Data.gov (United States)

    Department of Housing and Urban Development — It allows to generate tables for Low-Income Housing Tax Credit (LIHTC) Qualified Census Tracts (QCT) and for Difficult Development Areas (DDA). LIHTC Qualified...

  12. The Effects of Company Income Tax on Dividend Policy of Firms in Nigeria

    Directory of Open Access Journals (Sweden)

    Olubukunola Uwuigbe

    2013-02-01

    Full Text Available This study examined the effects of company income tax on the dividend policy of firms inNigeria. To achieve the objective of this study, a total of 40 listed firms in the Nigerian stockexchange market were selected for the study using the judgmental sampling technique. Also, theCentral Bank of NigeriaStatistical Bulletin and the corporate annual reports for the period 2006-2010were used for the study. This paper basically modeled the effects of company income tax on thedividend policy of firms in Nigeria using the regression analysis method. The study as part of itsfindings observed thatthere is a significant positive relationship between the company income tax andthe dividend payout of the sampled firms in Nigeria. Consequently, the paper concludesthat a changein corporate income tax rate will significantly affect the dividend policies of the sampled firmsoperating in Nigeria.

  13. Slovak Income Tax Legislation in Terms of EU Secondary Law Transposition

    Directory of Open Access Journals (Sweden)

    Krajčírová Renáta

    2016-12-01

    Full Text Available The article deals with the integration process of implementation of European Union secondary law into the Slovak tax legislation. In particular, the article analyses whether provisions of (i EU Parent Subsidiary Directive, (ii EU Interest and Royalty Directive and (iii EU Merger Directive are implemented into the Slovak Income Tax Act. Following our research, it should be noted that in general, the Slovak tax legislation has adopted the EU secondary law, in particular, the Parent Subsidiary and Interest and Royalty Directives have been implemented. It should be noted that the profit distributions are not subject to tax in Slovakia. It follows that interest and royalty are not subject to tax and is applicable to EU associated companies. Following the Slovak implementation of EU Merger Directive, merger transactions are generally treated as not giving rise to a capital gain. As a result, according to the Slovak Income Tax Act the income received by shareholders from acquiring new shares and income from exchange of the shares on merger transaction is not subject to income tax.

  14. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Science.gov (United States)

    2010-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging... this section, the individual may also opt to pay part or all of the deferrrable tax under income...

  15. 26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

    Science.gov (United States)

    2010-04-01

    ... prior law); the types of insurance written by the company; and the percentage of marine insurance to... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Election of multiple line companies to be taxed... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Other Insurance Companies § 1.831-4 Election...

  16. Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes

    Directory of Open Access Journals (Sweden)

    Eduardo Lora

    2016-01-01

    Full Text Available This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are based on nationallevel data of labor variables for 15 Latin American countries, and indicate that the effects of each tax are markedly different and may depend on several aspects of labor and tax institutions. Payroll taxes reduce employment and increase labor costs when their benefits are not valued by workers, but otherwise may increase labor participation and not raise labor costs. Value-added taxes increase informality and reduce skilled labor demand. In contrast, corporate income taxes may help reduce informality, especially among low education workers, but when tax enforcement capabilities are strong they may reduce labor participation and employment of medium- and high-education workers.

  17. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Science.gov (United States)

    2010-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

  18. 26 CFR 1.6654-5 - Payments of estimated tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Payments of estimated tax. 1.6654-5 Section 1... Payments of estimated tax. (a) In general. A payment of estimated tax by an individual shall be determined on Form 1040-ES. For the purpose of determining the estimated tax, the amount of gross income...

  19. Corporate health benefits and the indexing of the personal income tax.

    Science.gov (United States)

    Morrisey, M A

    1983-01-01

    This note focuses on the role of the personal income tax in reducing the effective price of health care benefits. Tax-bracket creep is shown to provide a cushion that absorbs relatively large increases in health benefit costs, thus reducing the impetus for employer initiatives to control health care costs. It is hypothesized that the Economic Recovery Tax Act of 1981, with its provision for the indexing of tax brackets, will increase employer concern, and may therefore spur the development of effective employer initiatives to reduce the costs of health benefits.

  20. Corporation Income Taxes and the Cost of Capital: A Revision

    Directory of Open Access Journals (Sweden)

    James W. Kolari

    2012-12-01

    Full Text Available The value of debt tax shields in foundational corporate valuation models by Nobel Laureates Modigliani and Miller (MM continues to be a controversial issue that is central to our understanding of corporate finance. Rather than discounting debt interest payments using a riskless interest rate or unlevered equity rate, the present paper proposes the use of the levered cost of equity. Assuming no bankruptcy risk and no personal taxes, our revised tax model yields an inverted U-shaped firm value function with an interior optimal capital structure. Analyses are extended to Miller’s personal tax extension of MM’s tax model. Also, implications to corporate capital structure decisions and previous literature are discussed.

  1. Tax and statement matters of the income tax for the year 2010

    Directory of Open Access Journals (Sweden)

    Busuioceanu, S.

    2011-01-01

    Full Text Available The numerous legislative changes that occur from one financial year to another are not always able to clarify points of divergence existent between establishing the tax profit and the accounting one. Thus, accountants are sometimes put in difficulty, regarding the obligation to present the accounts respecting the principle of a true and fair view and the desire to optimize the tax cost of their business. The fact is that in the absence of specific accounting rules, the tax normative is set as a practical normative. In the fiscal side, there are clear law provisions governing each type of tax which must be respected. The tax base is the tax result and taxation,, by imposing strict rules, is trying to balance the general tendency of the taxpayers to minimize the tax due.

  2. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Science.gov (United States)

    2010-04-01

    ... taxes” means income, war profits, and excess profits taxes, and taxes included in the term “income, war... a foreign corporation for any taxable year shall be determined after reduction by any income, war... amounts so determined into United States dollars or other foreign currency shall be made at the proper...

  3. 75 FR 26271 - Notice of Proposed Information Collection for Public Comment: Study of the Low Income Housing Tax...

    Science.gov (United States)

    2010-05-11

    ... URBAN DEVELOPMENT Notice of Proposed Information Collection for Public Comment: Study of the Low Income.... Title of Proposal: Study of the Low-Income Housing Tax Credit (LIHTC) Program After 15 Years. Description of the need for the information and proposed use: The Low-Income Housing Tax Credit...

  4. An analysis of Malaysia's corporate income tax expenditures and negative income tax expenditures using accounting standards as the benchmark tax base

    OpenAIRE

    Yussof, Salwa Hana

    2017-01-01

    Tax expenditures are government indirect spending, hidden in the tax system, often used to support government’s social and economic objectives. Instead of directly allocating money for a particular objective, the government forgoes tax revenues from those who undertake activities that could achieve the objective. Therefore, tax expenditures should be analysed as government spending programs. Tax expenditure reporting and analysis has been a regular practice among many countries in the worl...

  5. A Study of the Differences of Tax Auditing Terms of Determining Taxable Incomes: Iranian Evidence

    Directory of Open Access Journals (Sweden)

    Mahdi Moradi

    2012-05-01

    Full Text Available In recent years, especially compared to that of taxable income, which has mentioned performed and differences between taxable income to determine tax auditors and diagnostic administration has main research question is whether the difference observed is statistically significant from research questions for answers. All companies selected in four years from 2006-2010 in Khorasan Razavi Province, in Iran. In the study, which is kind of descriptive analysis research, the necessary information throughout the review of tax records and documents in the file is compiled. The results show that the average taxable income between detection by tax administration proceedings without a history of companies through approximate and the average taxable income community members appointed auditors, and CPAs are significantly different.

  6. The taxation of the Corporate Income Tax of disposal of goods from deposit incorrect

    Directory of Open Access Journals (Sweden)

    Artur Halasz

    2016-09-01

    Full Text Available The article presents the taxation of the Corporate Income Tax of disposal of goods from deposit incorrect. The author indicates the moment of recognition of revenue from the operations of disposal of goods, which should be deferred until the completion of the possibilities of disposal of goods from deposit incorrect, when they are fixed costs of that income. Only at this point it will be possible to determine income.

  7. After Mexico Implemented a Tax, Purchases of Sugar-Sweetened Beverages Decreased and Water Increased: Difference by Place of Residence, Household Composition, and Income Level.

    Science.gov (United States)

    Colchero, M Arantxa; Molina, Mariana; Guerrero-López, Carlos M

    2017-08-01

    Background: In January 2014, Mexico implemented a tax on sugar-sweetened beverage (SSB) purchases of 1 peso/L.Objective: We examined the heterogeneity of changes in nonalcoholic beverage (SSB and bottled water) purchases after the tax was implemented by household income, urban and rural strata, and household composition.Methods: We used 4 rounds of the National Income and Expenditure Surveys: 2008, 2010, 2012, and 2014. Changes in purchases in per capita liters per week were estimated with the use of 2-part models to adjust for nonpurchases. We compared absolute and relative differences between adjusted changes in observed purchases in 2014 with expected purchases in 2014 based on prior trends (2008-2012). The models were adjusted for sociodemographic characteristics of the households, place of residence, and lagged gross domestic product per capita.Results: We found a 6.3% reduction in the observed purchases of SSBs in 2014 compared with the expected purchases in that same year based on trends from 2008 to 2012. These reductions were higher among lower-income households, residents living in urban areas, and households with children. We also found a 16.2% increase in water purchases that was higher in low- and middle-income households, in urban areas, and among households with adults only.Conclusions: SSB purchases decreased and water purchases increased after an SSB tax was imposed in Mexico. The magnitude of these changes was greater in lower-income and urban households. © 2017 American Society for Nutrition.

  8. Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model

    CERN Document Server

    Pickhardt, Michael

    2011-01-01

    We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom (agents) are subject to a specific social temperature and coupled to external fields which govern their social behavior. This new modeling frame allows for analyzing large societies of four different and interacting agent types. As a second novelty, our model may reproduce results from agent-based models that incorporate standard Allingham and Sandmo tax evasion features as well as results from existing two-dimensional Ising based tax evasion models. We then use our model for analyzing income tax evasion dynamics under different enforcement scenarios and point to some policy implications.

  9. PROFIT TAX OR INCOME TAX? OPTIONS FOR FISCAL OPTIMIZATION OF ROMANIAN SMALL COMPANIES

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2014-01-01

    Full Text Available Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses the issue of taxation applicable to the Romanian micro-enterprises. These are small entities that fulfil certain conditions regarding total turnover, equity and domain of activity. Although the provisions applying to micro-enterprise taxation were elaborated, among others, with the intention to reduce tax evasion, they also allow the micro-enterprises with losses to avoid tax payment. In a country with low purchasing power and a great number of taxes and fees like Romania, the entrepreneurs are tempted to use any kind of method to reduce the payments due to the state budget. The micro-enterprise owners make no exception in this matter.

  10. Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States

    Directory of Open Access Journals (Sweden)

    Richard J. Cebula

    2001-12-01

    Full Text Available This study empirically investigates the impact of improving income-detectiontechnology, as well as a variety of other factors, on aggregate income taxevasion. The study focuses on the U.S., using available data for the 1975-97 period. The empirical findings indicate that improving income-detection technology appears to have significantly reduced the degree of aggregate income-tax evasion in theU.S. over time. In addition, the estimates indicate that federal income tax evasionappears to be an increasing function not only of the federal personal income tax rate but also of the public's dissatisfaction with government. Furthermore, income taxevasion appears to be a decreasing function both of penalties imposed by the IRS on unpaid taxes and IRS audit rates.

  11. NM Gross Receipts Baseline

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

  12. Extending Marketplace Tax Credits Would Make Coverage More Affordable for Middle-Income Adults.

    Science.gov (United States)

    Liu, Jodi; Eiber, Christine

    2017-07-01

    ISSUE: Affordability of health coverage is a growing challenge for Americans facing rising premiums, deductibles, and copayments. The Affordable Care Act's tax credits make marketplace insurance more affordable for eligible lower-income individuals. However, individuals lose tax credits when their income exceeds 400 percent of the federal poverty level, creating a steep cliff. GOALS: To analyze the effects of extending eligibility for tax credits to individuals with incomes above 400 percent of the federal poverty level. METHODS: We used RAND's COMPARE microsimulation model to examine changes in insurance coverage and health care spending. KEY FINDINGS AND CONCLUSIONS: Extending tax-credit eligibility increases insurance enrollment by 1.2 million, at a total federal cost of $6.0 billion. Those who would benefit from the tax-credit extension are mostly middle-income adults ages 50 to 64. These new enrollees would be healthier than current enrollees their age, which would improve the risk pool and lower premiums. Eliminating the cliff at 400 percent of the federal poverty level is one policy option that may be considered to increase affordability of insurance.

  13. Geographic after-tax real income differentials and population growth rates.

    Science.gov (United States)

    Alexander, G; Cebula, R J; Koch, J V

    1990-03-01

    "The purpose of this [one-page] note is to empirically investigate the impact of geographic after-tax real income differentials on geographic population growth rate differentials. The focus is on population growth rates in Florida's 67 counties over the period 1980-88." The authors conclude that "even after allowing for a variety of other location-influencing factors, including coastal access, after-tax real income differentials exercise a positive and significant impact on population growth rate differentials among Florida's counties."

  14. The Earned Income Tax Credit and the U.S. Low-Wage Labor Market

    OpenAIRE

    John Karl Scholz

    2010-01-01

    The Earned Income Tax Credit (EITC) is the largest cash or near-cash U.S. antipoverty program. Taxpayers gain access to the EITC by having incomes below certain thresholds and by filing a tax return. For a taxpayer to receive a larger EITC available to families with children, the EITC-qualifying child must live with the taxpayer more than half the year. In this paper I will discuss the EITC and low-wage labor markets in the United States. Section 1 provides an overview of public assistance pr...

  15. Using Humorous Sitcom Clips in Teaching Federal Income Taxes

    Science.gov (United States)

    Cecil, H. Wayne

    2014-01-01

    This article shares the motivation, process, and outcomes of using humorous scenes from television comedies to teach the real world of tax practice. The article advances the literature by reviewing the use of video clips in a previously unexplored discipline, discussing the process of identifying and selecting appropriate clips, and introducing…

  16. 26 CFR 1.1-1 - Income tax on individuals.

    Science.gov (United States)

    2010-04-01

    ... the extent provided by section 871(b) or 877(b), on the income of a nonresident alien individual. For... Reform Act of 1969, shall apply to the income effectively connected with the conduct of a trade or business in the United States by a married alien individual who is a nonresident of the United States...

  17. 26 CFR 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.

    Science.gov (United States)

    2010-04-01

    ... effectively connected taxable income. 1.1446-1 Section 1.1446-1 Internal Revenue INTERNAL REVENUE SERVICE... Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1446-1 Withholding tax on foreign partners' share of effectively connected taxable income. (a) In general. If a domestic or...

  18. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    Science.gov (United States)

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  19. The effects of Earned Income Tax Credit payment expansion on maternal smoking.

    Science.gov (United States)

    Averett, Susan; Wang, Yang

    2013-11-01

    The Earned Income Tax Credit is the largest antipoverty program in the USA. In 1993, the Earned Income Tax Credit benefit levels were changed significantly based on the number of children in the family such that families with two or more children experienced an exogenous expansion in their incomes. Using data from the National Longitudinal Survey of Youth 1979 cohort, we use a triple-difference plus fixed effects framework to examine the effect of this change on the probability of smoking among low-educated mothers. We find that the probability of smoking for White low-educated mothers of two or more children significantly decreased relative to those with only one child, and this result is robust to various specification tests. This result provides new evidence on the protective effect of income on health through changes in a health-related behavior and therefore has important policy implications.

  20. The consequences of high cigarette excise taxes for low-income smokers.

    Directory of Open Access Journals (Sweden)

    Matthew C Farrelly

    Full Text Available BACKGROUND: To illustrate the burden of high cigarette excise taxes on low-income smokers. METHODOLOGY/PRINCIPAL FINDINGS: Using data from the New York and national Adult Tobacco Surveys from 2010-2011, we estimated how smoking prevalence, daily cigarette consumption, and share of annual income spent on cigarettes vary by annual income (less than $30,000; $30,000-$59,999; and more than $60,000. The 2010-2011 sample includes 7,536 adults and 1,294 smokers from New York and 3,777 adults and 748 smokers nationally. Overall, smoking prevalence is lower in New York (16.1% than nationally (22.2% and is strongly associated with income in New York and nationally (P<.001. Smoking prevalence ranges from 12.2% to 33.7% nationally and from 10.1% to 24.3% from the highest to lowest income group. In 2010-2011, the lowest income group spent 23.6% of annual household income on cigarettes in New York (up from 11.6% in 2003-2004 and 14.2% nationally. Daily cigarette consumption is not related to income. CONCLUSIONS/SIGNIFICANCE: Although high cigarette taxes are an effective method for reducing cigarette smoking, they can impose a significant financial burden on low-income smokers.

  1. Listed companies’ income tax planning and earnings management: Based on China’s capital market

    Directory of Open Access Journals (Sweden)

    Nanwei Hu

    2015-04-01

    Full Text Available Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006, which require the listed companies to use the balance sheet liability method for the income tax accounting. Thus, it give us an opportunity to investigate the earnings management of listed companies from the perspective of income tax. Under the balance sheet liability method, because conforming earnings management strategies and nonconforming earnings management strategies have different income tax cost and the current income payable will also vary, the listed companies need to choose conforming earnings management and nonconforming earnings management. Our research just try to investigate the relationship between the listed companies’ income tax planning and earnings management on the background of this new system.Design/methodology/approach: Our research approach combines theoretical analysis and empirical analysis. This paper first make a deep theoretical analysis on the listed companies’ choice between pretax earnings management activities that have current income tax consequences (book-tax ‘conforming earnings management’ and earnings management activities that do not have current income tax consequences (book-tax ‘nonconforming earnings management’,and then we exemplify our theory. Next, we come up with two hypotheses based on the theoretical analysis, build up a restatement model and conduct the empirical examination. The empirical analysis employs the method of descriptive statistics and logistic regression.Findings: When engaging in earnings management, listed companies will trade off conforming and nonconforming earnings management from the perspective of income tax cost. We find that managers’ motivations and purposes will influence the choice. On the one hand, when companies are facing the punishment of the suspension or termination of the listing for three consecutive losses, they will have a great incentive to

  2. Debt defeasance : an income tax loophole or a pointless pursuit

    OpenAIRE

    2012-01-01

    LL.M. The concept of a debt defeasance transaction has recently come under scrutiny in the South African financial market. In the financial arena lower lending rates and efficient tax planning are of paramount consideration to corporate entities seeking to raise finance and to properly structure their affairs. Debt defeasance transactions recognise the time value of money. Companies with long-term borrowings obtain financial advantages if those borrowings can be retired early as the presen...

  3. Income tax application into the accounting of sports clubs in the Czech republic

    Directory of Open Access Journals (Sweden)

    Radmila Herzánová

    2010-06-01

    Full Text Available Sports clubs are non-profit organizations the mission of which is mainly concerned with sports activities, but often supplemented by other activities such as provision of sports and educational trainings or of social events promoting healthy life style. To gain income, sports clubs often do business in the fields somehow related to sports, as is tourism, outdoor management training, provision of assessment centres, etc. All activities of such organisations have to be accounted in the right way according to their nature in order to satisfy the Income Tax regulations. Non-profit organisations lack quality and up-to-date expert literature on this topic which would help them to reveal frequent mistakes in their accounting and tax reporting. Moreover, the management of sports clubs often underestimates the importance of precise accounting and tax management. Nowadays the accounting of non-profit sports organisations has been gaining more interest by tax administrators and sports clubs may have to reassess some of their accounting procedures. This article deals with ambiguous statements in the Act on Income Tax and with difficult employment of such regulations into the accounting of sports clubs.

  4. Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues

    Directory of Open Access Journals (Sweden)

    Robert Musiałkiewicz

    2014-03-01

    Full Text Available The purpose of the article is a legal analysis of the participation of public benefit organizations in personal income tax. The author defines public benefit organizations, indicating the conditions that they need to meet in order to be able to participate in the personal income tax. Broad considerations relate to the analysis of the legal structure of the 1% tax deduction, its scope and the procedures for transfer of funds from the State budget to eligible entities. The article also presents the scale of the issues against the background of the practical functioning of the public finances. The article summarizes the reflection on the rationality and the essence of the transfer of public funds to public benefit organizations.

  5. Assessment of IT solutions used in the Hungarian income tax microsimulation system

    Science.gov (United States)

    Molnar, I.; Hardhienata, S.

    2017-01-01

    This paper focuses on the use of information technology (IT) in diverse microsimulation studies and presents state-of-the-art solutions in the traditional application field of personal income tax simulation. The aim of the paper is to promote solutions, which can improve the efficiency and quality of microsimulation model implementation, assess their applicability and help to shift attention from microsimulation model implementation and data analysis towards experiment design and model use. First, the authors shortly discuss the relevant characteristics of the microsimulation application field and the managerial decision-making problem. After examination of the salient problems, advanced IT solutions, such as meta-database and service-oriented architecture are presented. The authors show how selected technologies can be applied to support both data- and behavior-driven and even agent-based personal income tax microsimulation model development. Finally, examples are presented and references made to the Hungarian Income Tax Simulator (HITS) models and their results. The paper concludes with a summary of the IT assessment and application-related author remarks dedicated to an Indonesian Income Tax Microsimulation Model.

  6. The Life Cycle of the Firm with Debt and Capital Income Taxes

    NARCIS (Netherlands)

    Brys, B.; Bovenberg, A.L.

    2006-01-01

    This paper analyses the impact of capital income taxes on financial and investment decisions of corporations.Extending Sinn's (1991) nucleus theory of the firm with debt finance, the model determines the optimal sources of finance (debt, newly issued equity or retained earnings), the optimal use of

  7. The Law of the People's Republic of China On Individual income Tax

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    Adopted at the Third Session of the Fifth National People's Congress on September 10,1980 Revised for the first time according to the Decision on Amending the Law of the People's Republic of China on Individual Income Tax at the fourth meeting of the Standing Committee of the Eighth National People's Congress on October 31,1993.

  8. 76 FR 16629 - Federal Travel Regulation (FTR); Relocation Allowances-Relocation Income Tax Allowance (RITA) Tables

    Science.gov (United States)

    2011-03-24

    ... http://www.gsa.gov/relocationpolicy . Dated: March 21, 2011. Janet Dobbs, Director, Office of Travel... ADMINISTRATION Federal Travel Regulation (FTR); Relocation Allowances-- Relocation Income Tax Allowance (RITA... effective March 24, 2011. FOR FURTHER INFORMATION CONTACT: Mr. Ed Davis, Office of Governmentwide Policy...

  9. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Science.gov (United States)

    2010-04-01

    ... on individuals to finance retirement, old-age, death, survivor, unemployment, illness, or disability... on the realized net income of corporations that do business in country X (the “country X corporate... shareholder's pro rata share of the corporation's country X corporate tax for that year, less (C) actual...

  10. The Life Cycle of the Firm with Debt and Capital Income Taxes

    NARCIS (Netherlands)

    Brys, B.; Bovenberg, A.L.

    2006-01-01

    This paper analyses the impact of capital income taxes on financial and investment decisions of corporations.Extending Sinn's (1991) nucleus theory of the firm with debt finance, the model determines the optimal sources of finance (debt, newly issued equity or retained earnings), the optimal use of

  11. A comparison of the poverty impact of transfers, taxes and market income across five OECD countries.

    Science.gov (United States)

    Bibi, Sami; Duclos, Jean-Yves

    2010-01-01

    This paper compares the poverty reduction impact of income sources, taxes and transfers across five OECD countries. Since the estimation of that impact can depend on the order in which the various income sources are introduced into the analysis, it is done by using the Shapley value. Estimates of the poverty reduction impact are presented in a normalized and unnormalized fashion, in order to take into account the total as well as the per dollar impacts. The methodology is applied to data from the Luxembourg Income Study database.

  12. 26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL... Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion of amounts in gross...

  13. Global Dental Research Productivity and Its Association With Human Development, Gross National Income, and Political Stability.

    Science.gov (United States)

    Allareddy, Veerasathpurush; Allareddy, Veeratrishul; Rampa, Sankeerth; Nalliah, Romesh P; Elangovan, Satheesh

    2015-09-01

    The objective of this study is to examine the associations between country level factors (such as human development, economic productivity, and political stability) and their dental research productivity. This study is a cross-sectional analysis of bibliometric data from Scopus search engine. Human Development Index (HDI), Gross National Income per capita (GNI), and Failed State Index measures were the independent variables. Outcomes were "Total number of publications (articles or articles in press) in the field of dentistry" and "Total number of publications in the field of dentistry per million population." Non-parametric tests were used to examine the association between the independent and outcome variables. During the year 2013, a total of 11,952 dental research articles were published across the world. The top 5 publishing countries were United States, Brazil, India, Japan, and United Kingdom. "Very High" HDI countries had significantly higher number of total dental research articles and dental research articles per million population when compared to the "High HDI," "Medium HDI," and "Low HDI" countries (p human development and economic development of a country are linearly correlated with dental research productivity. Dental research productivity also increases with increasing political stability of a country. Copyright © 2015 Elsevier Inc. All rights reserved.

  14. Modelling income group differences in the health and economic impacts of targeted food taxes and subsidies.

    Science.gov (United States)

    Nnoaham, Kelechi E; Sacks, Gary; Rayner, Mike; Mytton, Oliver; Gray, Alastair

    2009-10-01

    To examine the effects, by income group, of targeted food taxes and subsidies on nutrition, health and expenditure in the UK. A model based on consumption data and demand elasticity was constructed to predict the effects of four food taxation-subsidy regimens. Resulting changes in demand, expenditure, nutrition, cardiovascular disease (CVD) and cancer mortality were estimated. Data Expenditure data were taken from the Expenditure and Food Survey; estimates of price elasticities of demand for food were taken from a report based on the National Food Survey 1988-2000. Estimates of effect on CVD and cancer mortality of changing fat, salt, fruit and vegetable intake were taken from previous meta-analyses. (i) Taxing principal sources of dietary saturated fat is unlikely to reduce cardiovascular disease (CVD) or cancer mortality. (ii) Taxing 'less healthy' foods (defined by the WXYfm nutrient profiling model) could increase CVD and cancer deaths by 35-1300 yearly. (iii) Taxing 'less healthy' foods and subsidising fruits and vegetables by 17.5% could avert up to 2900 CVD and cancer deaths yearly. (iv) Taxing 'less healthy' foods and using all tax revenue to subsidize fruits and vegetables could avert up to 6400 CVD and cancer deaths yearly. Few obesity-related CVD deaths are averted by any of the regimens. All four regimens would be economically regressive and positive health effects will not necessarily be greater in lower-income groups where the need for dietary improvement is higher. A targeted food tax combined with the appropriate subsidy on fruits and vegetables could reduce deaths from CVD and cancer.

  15. 26 CFR 1.668(b)-1 - Credit for taxes paid by the trust.

    Science.gov (United States)

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable... distribution (to which the credit relates) is required to be included in the gross income of the beneficiary... section in the ratio which the amount of the accumulation distribution to him bears to the...

  16. 收入不平等与个人所得税再分配%Income Inequality and the Redistribution of Individual Income Tax

    Institute of Scientific and Technical Information of China (English)

    李宇; 刘穷志

    2011-01-01

    通过构建个人所得税的收入再分配效应评估模型,使用个人所得税面板数据,估计了个人所得税系统1997年到2006年的再分配功能。研究发现,我国个人所得税呈现出累退性,它在扩大可观测总收入不平等和净收入不平等的同时,对以消费基尼系数近似表达的真实不平等也存在一定的显著影响。理论与经验研究表明,在逃税的情况下,税收再分配可能增加实际收入不平等;在较为民主的环境中,税收再分配有利于减少收入不平等。%This paper examines whether income inequality is affected by the redistribution function of individual income tax system.The authors construct the effect assessment model of the income redistribution of individual income tax and use the panel data of individual income tax to test the redistribution function of individual income tax system from 1997 to 2006.The paper finds find that,Chinese individual income tax is regressive,which not only exacerbates the inequality of total observed revenue and net income,but also significantly affects the actual inequality measured approximately by the Gini coefficient.Theory and empirical analysis show that regressive tax may decrease the actual income inequality in case the democratic level is high and may increase the actual income inequality in case tax evasion exists.The article also estimates and supports the Kuznets hypothesis.

  17. New Personal Income Tax Law on Adjusting the Influence of Income Distribution%新个税法对调节收入分配的影响

    Institute of Scientific and Technical Information of China (English)

    赖琼琚

    2012-01-01

    Personal income tax is an important means of the modern government organization financial income and adjusting income distribution. A new individual income tax has been implemented from September 1,2011. The new tax law drastically reduces the tax burden on middle income group,conform to the trend and public opinion. However, due to the current tax system itself,a flaw and a tax in the proportion of low tax structure,its function of adjusting income distribution gap is still very weak. Therefore,we must speed up tax system reform, 'improve the tax adjustment function,make it play in constructing the fair income distribution relationship in an important role.%个人所得税是现代政府组织财政收入、调节收入分配的重要手段。我国1980年开始征收个人所得税.2011年9月1日起实施新个税法。新个税法大幅度减轻了中低收入纳税群体的负担,顺应了时势和民意。但是,由于现行个税制度自身的缺陷以及个税在税收结构中的比重偏低,其调节收入分配差距的功能仍十分弱小。因此,必须加快个税制度改革,完善个税调节功能,使其真正发挥在构建公平收入分配关系中的重要作用。

  18. Tax Planning of Personal Income Tax Related Issues%个人所得税纳税筹划的相关问题研究

    Institute of Scientific and Technical Information of China (English)

    陈昌龙

    2012-01-01

    Tax planning refers to the tax act occurred before, in does not violate the relevant laws, regulations, the tax affairs of planning in advance, achieve paying less tax and deferred tax purposes. With the development of economy, the individual income tax is also more and more get the attention of people. This article from the taxpayers, tax rates, tax basis, preferential policy proceed with, discuss individual income tax planning techniques.%纳税筹划是指在纳税行为发生之前,在不违反相关法律、法规的前提下,对涉税事务进行事先策划,达到少缴税和递延缴税的目的。随着经济的发展,个人所得税的纳税筹划也越来越多的受到人们的重视。本文从纳税人、计税依据、税率、优惠政策入手,探讨个人所得税纳税筹划的各种技巧。

  19. Taxation of Cross-Border Labor Income and Tax Revenue Sharing in the Öresund Region

    OpenAIRE

    Dahlberg, Mattias; Önder, Ali Sina

    2014-01-01

    Due to the Nordic Tax Treaty, commuters pay their income taxes where they earn income. This creates problems in local government finances in Scania County of Sweden, because the number of commuters received on both sides of the Öresund Strait is not symmetric, but the flow from Scania County of Sweden into Copenhagen County of Denmark is about 25 times as large as the other way around. This paper aims to document as ymmetries in commuter flows in the Öresund Region and the loss in income tax ...

  20. Financing universal health coverage—effects of alternative tax structures on public health systems: cross-national modelling in 89 low-income and middle-income countries

    Science.gov (United States)

    Reeves, Aaron; Gourtsoyannis, Yannis; Basu, Sanjay; McCoy, David; McKee, Martin; Stuckler, David

    2015-01-01

    Summary Background How to finance progress towards universal health coverage in low-income and middle-income countries is a subject of intense debate. We investigated how alternative tax systems affect the breadth, depth, and height of health system coverage. Methods We used cross-national longitudinal fixed effects models to assess the relationships between total and different types of tax revenue, health system coverage, and associated child and maternal health outcomes in 89 low-income and middle-income countries from 1995–2011. Findings Tax revenue was a major statistical determinant of progress towards universal health coverage. Each US$100 per capita per year of additional tax revenues corresponded to a yearly increase in government health spending of $9·86 (95% CI 3·92–15·8), adjusted for GDP per capita. This association was strong for taxes on capital gains, profits, and income ($16·7, 9·16 to 24·3), but not for consumption taxes on goods and services (−$4·37, −12·9 to 4·11). In countries with low tax revenues (tax revenue per year substantially increased the proportion of births with a skilled attendant present by 6·74 percentage points (95% CI 0·87–12·6) and the extent of financial coverage by 11·4 percentage points (5·51–17·2). Consumption taxes, a more regressive form of taxation that might reduce the ability of the poor to afford essential goods, were associated with increased rates of post-neonatal mortality, infant mortality, and under-5 mortality rates. We did not detect these adverse associations with taxes on capital gains, profits, and income, which tend to be more progressive. Interpretation Increasing domestic tax revenues is integral to achieving universal health coverage, particularly in countries with low tax bases. Pro-poor taxes on profits and capital gains seem to support expanding health coverage without the adverse associations with health outcomes observed for higher consumption taxes. Progressive tax

  1. Poverty, Pregnancy, and Birth Outcomes: A Study of the Earned Income Tax Credit.

    Science.gov (United States)

    Hamad, Rita; Rehkopf, David H

    2015-09-01

    Economic interventions are increasingly recognised as a mechanism to address perinatal health outcomes among disadvantaged groups. In the US, the earned income tax credit (EITC) is the largest poverty alleviation programme. Little is known about its effects on perinatal health among recipients and their children. We exploit quasi-random variation in the size of EITC payments to examine the effects of income on perinatal health. The study sample includes women surveyed in the 1979 National Longitudinal Survey of Youth (n = 2985) and their children born during 1986-2000 (n = 4683). Outcome variables include utilisation of prenatal and postnatal care, use of alcohol and tobacco during pregnancy, term birth, birthweight, and breast-feeding status. We first examine the health effects of both household income and EITC payment size using multivariable linear regressions. We then employ instrumental variables analysis to estimate the causal effect of income on perinatal health, using EITC payment size as an instrument for household income. We find that EITC payment size is associated with better levels of several indicators of perinatal health. Instrumental variables analysis, however, does not reveal a causal association between household income and these health measures. Our findings suggest that associations between income and perinatal health may be confounded by unobserved characteristics, but that EITC income improves perinatal health. Future studies should continue to explore the impacts of economic interventions on perinatal health outcomes, and investigate how different forms of income transfers may have different impacts. © 2015 John Wiley & Sons Ltd.

  2. Reforming Individual Income Tax Is the Crucial Factor in Stabilizing the Budgetary System

    Directory of Open Access Journals (Sweden)

    Povarova Anna Ivanovna

    2017-01-01

    Full Text Available The reason for writing this article was a statement of the First Deputy Finance Minister Tatyana Nesterenko who claimed that in 2017 the government would run out of money to pay salaries to budgetary sphere employees [3]. Indeed, the reserves accumulated in the fat years are running out. The Government of the Russian Federation finds the following sources to cover the growing budget deficit: first, privatization of the remnants of state property, which will create a momentary effect and will not become a stable channel for filling the treasury; and second, major cuts on spending that on the eve of the electoral cycle can aggravate protest moods of Russians caused by a sharp deterioration of the standard of living. The majority of representatives of the expert and scientific community, including ISEDT RAS employees, consider the urgent need to reform the system for taxation of individual income tax by introducing a progressive tax scale as one of the main solutions to the growing imbalance of the budgetary system. This scale is applied successfully in all the countries of the OECD, G20 and BRICS. The goal of the present paper is to substantiate the need for reformation of individual income tax as a driving force of sustainable mobilization of budget funds. As a hypothesis, an assumption is made concerning the existence of a direct link between the redistribution of income through progressive taxation and an increase in the resource potential of the budgetary system. Research findings presented in the paper confirm that the current mechanisms for taxation of people’s incomes do not correspond to the constitutional principles of equality, social orientation and economic viability. As a result, judging by the most important indicators of socioeconomic development, Russia lags behind developed countries and some comparable developing countries. Excessive income polarization brings to the fore the issue concerning individual income tax modification

  3. Deductible expenses for effects of the income tax. A business approach

    OpenAIRE

    Santiváñez Guarniz, Juan

    2012-01-01

    The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and fulfill the criterion of reasonable expenses, majority among others.Showing that an expense is a necessity is a complicated task that in many cases will force — the person to determine that necessity — to examine internal aspects of the company, as business strategies, inter...

  4. Negative Income Tax and Labor Market Participation. A Short Run Analysis

    Directory of Open Access Journals (Sweden)

    Samir AMINE

    2012-01-01

    Full Text Available This article examines the effects of the negative income tax, in a matching model, on labor market participation. We show that the introduction of such instrument reduces unemployment and improves the situation of the poorest. But, amazingly, it provokes a fall on labor market participation principally because the agents are then less selective. We find another surprising result: despite the rise on participation, the increasing of unemployment benefits improves the situation of the firms at the expense of workers.

  5. Regional factors interact with educational and income tax levels to influence food intake in France.

    Science.gov (United States)

    Wyndels, K; Dallongeville, J; Simon, C; Bongard, V; Wagner, A; Ruidavets, J-B; Arveiler, D; Ferrières, J; Amouyel, P; Dauchet, L

    2011-09-01

    The goal of the present study was to assess whether geographic factors affect the relationship between socioeconomic indicators and adherence to the French National Nutritional Health Programme (Programme National Nutrition Santé (PNNS)) guidelines. The MONA LISA-NUT study (2005-2007) is a cross-sectional survey of a representative sample from northern, northeastern and southwestern France. Educational level and household income tax were recorded by trained interviewers. Food intake was assessed with a 3-day food diary in 3188 subjects aged from 35-64 years. Adherence to the PNNS guidelines was assessed with a validated score (the French score of indicators of the PNNS objective (FSIPO)). Multivariate analyses were adjusted for gender, age, marital status, body mass index, energy intake and medically prescribed diets. The FSIPO score was higher in southwestern France than in the two other regions (P<0.0001). The FSIPO score was correlated with the educational level in northern and northeastern France (P<0.0001) but not in southwestern France (region-education interaction: P<0.001). This interaction was accounted for by fruit and vegetable (P<0.0001), calcium (P=0.03), saturated fatty acid (P<0.0001), and fibre (P=0.0001) components of the FSIPO score. In contrast, the income tax level and the FSIPO score were positively correlated (P<0.0001) to a similar extent in all three regions (region × income tax interaction: P=0.09). The relationship between educational level and adherence to the national nutritional health guidelines differs from one region of France to another, suggesting that nutrition education programmes should perhaps be adapted on a regional basis. In contrast, guideline adherence is correlated with income tax level independently of geographical factors, suggesting that financial constraints on food choices are uniform across France.

  6. Communication from the Legal Service and the HR Department: 2005 INCOME TAX DECLARATION

    CERN Multimedia

    2006-01-01

    1) Avis d'impôt sent by the French Centre des Impôts Members of the personnel residing in France have received (or are about to receive) a document issued by their local Centre des Impôts (CDI) entitled «Avis d'impôt - Impôt sur les revenus de 2005». The document states in particular that: 'The declaration form you have filed indicates no income for 2005. Please note that this avis d'impôt does not constitute substantiation of the absence of any income. You have been in receipt of income from international organisations or diplomatic or consular missions that is exempt from taxation in France. Indicate this income at the bottom of this avis d'impôt.'1) This document must not be returned to your CDI. It is intended for French administrative bodies and agencies wishing to obtain information on your tax position in France. If a French body or agency (e.g. the Family Allowances Fund) requests you to provide it with information on the income you have declared to the tax authorities, you must indicate i...

  7. The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and Canada

    Directory of Open Access Journals (Sweden)

    Renée Antonieta Villagra Cayamana

    2013-07-01

    Full Text Available Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses. In this line, taxpayers and companies, particularly, as well as the Tax Administration must be alert, regarding topotential modifications of the terms of the Peruvian tax treaties already in force; mainly about the withholding tax rate applied to royalties in the Convention subscribed with Chile and the withholding tax rates applied to dividends, interests and royalties in the Convention subscribed with Canada, taking into account that both of the mentioned tax treaties contain most-favoured-nation clauses for those kind of income. The Ministry of Economy, as the entity in charge of negotiations of the bilateral conventions, according to Law Decree 25883, has the responsibility of negotiating future treaties with full knowledge that the terms to be included could also cause the effect to decrease the withholding tax rates of the income tax in respect to conventions already in effect, as a consequence of the most-favoured-nation clause they contain.

  8. 41 CFR 302-3.421 - What are the income tax consequences when my agency pays for property management services?

    Science.gov (United States)

    2010-07-01

    ... consequences when my agency pays for property management services? 302-3.421 Section 302-3.421 Public Contracts... § 302-3.421 What are the income tax consequences when my agency pays for property management services? When your agency pays for property management services: (a) You will be taxed on the amount of property...

  9. Income Tax (Amendment) Act 1988 (No. 1 of 1988), 21 January 1988.

    Science.gov (United States)

    1988-01-01

    This Singapore Act does the following, among other things: 1) authorizes the deduction from income taxes of the delivery and hospitalization expenses incurred with respect to the birth of a legitimate fourth child, up to $3000; 2) authorizes a deduction of payments made to a person's or that person's parent's retirement fund, up to $6000; 3) grants a rebate of $20,000 against tax payable to a person who has a third legitimate child, spread over up to five years, with an additional rebate against tax payable of 15% of her income for a married woman electing to be charged in her own name; and 4) sets deductions from taxable income at $750 for the first, second, and third child; and $300 for the fourth and fifth child, if born before 1 August 1973. In addition to these deductions, a married woman electing to be charged in her own name and having achieved certain educational qualifications is authorized to deduct 5% of her earned income for her first child up to $10,000, 10% for her second child up to $10,000, and 15% for her third child up to $10,000. For a fourth child born after 1 January 1987, she may deduct $750 and 15% of her earned income up to $10,000. In a message to Singapore citizens to mark the new year, the Prime Minister of Singapore urged citizens not to use lunar signs to plan the birth of their children. He stated, "Have your babies any year, including the snake year." See International Herald Tribune, 10 February 1989. full text

  10. 26 CFR 301.6871(b)-1 - Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court... Receiverships Jeopardy § 301.6871(b)-1 Claims for income, estate, and gift taxes in proceedings under the...

  11. Low-Income Housing Tax Credits and the Role of Tax Policy in Preserving the Stock of Low-Income Housing. Hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means. House of Representatives, One Hundredth Congress, Second Session.

    Science.gov (United States)

    Congress of the U.S., Washington, DC. House Committee on Ways and Means.

    This document comprises testimony delivered before the House Subcommittee on Select Revenue Measures on the Low-Income Housing Tax Credit created by the Tax Reform Act of 1986, and on the role of tax policy in preserving the stock of low-income housing. The effectiveness of the low-income credit program is discussed and strategies to improve it…

  12. 26 CFR 1.543-2 - Limitation on gross income and personal holding company income in transactions involving stocks...

    Science.gov (United States)

    2010-04-01

    ... company income in transactions involving stocks, securities, and commodities. 1.543-2 Section 1.543-2... holding company income in transactions involving stocks, securities, and commodities. (a) Under section... the net gains from the sale or exchange of stock or securities. If there is an excess of losses...

  13. The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors on aggregate tax evasion 1975-2008

    Directory of Open Access Journals (Sweden)

    Richard J. Cebula

    2014-12-01

    Full Text Available This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates on tax evasion. In this study, we use the most recent data available on aggregate personal income tax evasion, data that are derived from the General Currency Ratio Model and measured in the form of the ratio of unreported AGI to reported AGI. Most other studies of federal income tax evasion for the U.S. do not use data this current. It is found that the impact of increases in the federal income tax rate on aggregate personal income tax evasion may, on balance, be ambiguous, possibly suggesting that the income effect is negative and outweighs the positive substitution effect for the representative taxpayer. It is also found that the degree of aggregate personal income tax evasion may be an increasing function of the percentage of federal personal income tax returns characterized by itemized deductions and a decreasing function of the Tax Reform Act of 1986 (during the first two years of implementation, the ratio of the tax free interest rate yield on high grade municipals to the interest rate yield on ten year Treasury notes, and higher audit rates of filed federal income tax returns (as a measure of risk from tax evasion by IRS personnel. Finally, unpopular wars may provide a secondary benefit for and therefore act as an inducement for greater tax evasion.

  14. Fairness Analysis of China's Personal Income Tax%中国个人所得税的公平分析

    Institute of Scientific and Technical Information of China (English)

    朱为群; 陶瑞翠

    2015-01-01

    在阐明所得税公平概念的基础上,本文从横向公平和纵向公平两个纬度,对改革开放以来我国个人所得税制度的公平性进行分析。结果表明,从历史演变来看个人所得税制度的公平性有所提升,但现有制度仍存在不同收入阶层之间和不同性质所得之间的税收不公平问题。顺应宽税基、低税率和严征管的世界税制改革趋势,本文建议我国个人所得税制度应对劳动所得和资本所得一视同仁,以体现横向公平;将分类征收制度逐步改为综合课税制度,以兼顾横向公平和纵向公平;加强对高收入群体的税收征管,以强化纵向公平。%On the basis of clarifying the concept of income tax fairness,this article analyzes the fairness of China’s personal income tax from the perspectives of both horizontal and vertical equity.The results show that the fairness of personal income tax has been improved from the perspective of historical development,however,unfairness of current personal income tax among different kinds of income and various classes still exists.Following the world tax reform trend with broad tax base and low tax rates and strict tax collection,the paper proposes that personal income tax should treat labor and capital income equally without discrimination so as to improve horizontal equi-ty,replace gradually the classification system with a comprehensive income tax system so as to balance horizontal equity and vertical eq-uity,and strengthen the tax collection and administration of high income groups so as to enhance vertical equity.

  15. 个人所得税的改革和研究%Personal income tax reform and research

    Institute of Scientific and Technical Information of China (English)

    尹义添

    2012-01-01

    the personal income tax is our country finance income of an important component, but also adjust social in the distribution of wealth is one of the main policy tool, in the economic development of our country play a crucial role In recent years the individual income tax has become our country society pay attention to high degree, reform the biggest a categories of taxes and most has the potential of energy and a categories of taxes. But for our country late start, the development of individual income tax is unsound, individual income tax of unreasonable tax mode, the ex- pense deduction is difficult to reflect fairness existing drawbacks, face further comprehensive reform. This paper collection of related material with the current domestic tax actual, the experience abroad, from theory and practice is the individual income tax of the present situation and development trend for the deep analysis and how to reform in the future in how to improve the personal income tax put forward its own proposals and ideas, so as to achieve individual income and adjust the relationship between the income tax, and then to promote social fairness and justice.%个人所得税是我国财政收入的一项重要组成部分,也是调节社会财富分配的主要政策性工具之一,在我国的经济发展中发挥着至关重要的作用。近年来个人所得税已经成为我国社会程度关注高,改革力度最大的一个税种也是最具有潜力和活力的一个税种。但是用于我国个人所得税存在弊端,面临着全面深入的改革。本文就收集的相关资料结合当前的国内个税实际,借鉴国外经验,从理论和实际相结合就个人所得税的现状和发展趋势进行了较为深刻的分析并在今后如何在改革中如何完善个人所得税提出自己的建议。

  16. Personal income tax non-standard reliefs in European Union member states, Croatia and countries of the region

    Directory of Open Access Journals (Sweden)

    Sasa Drezgic

    2013-03-01

    Full Text Available The paper presents an overview of the current situation in personal income tax non-standard reliefs for the EU-15, most of the EU-12, Croatia and countries of the region, as well as a comparison of them for 2006-2011. A review of personal income tax relief issues in last twenty years is given, especially concerning the reaction of the entire personal income tax system to the economic and financial crises. It is followed by comparative analysis of non-standard tax reliefs in the stated period. Despite the mostly negative attitude of tax theory (and policy, economic crisis and fiscal consolidation, they still play very significant role. The EU-15 actually broadened these reliefs in the period observed, while the analyzed EU-12, Croatia and countries of the region with less developed non-standard tax reliefs have reduced them significantly. Many of these countries, accordingly, have none today. Since the introduction of the new personal income tax system in 1994 Croatia has gone a long way, from their complete exclusion to the inclusion of almost all of them and in the end the exclusion of almost all of them.

  17. THE ROLE OF THE TAX TO INCOMES OF PHYSICAL PERSONS IN DECREASE OF GRANTS TO BUDGETS OF MUNICIPALITIES

    Directory of Open Access Journals (Sweden)

    M. J. Molchanova

    2009-12-01

    Full Text Available In article is investigated practice of budgetary regulation of the tax to incomes of physical persons in foreign countries and in the Russian Federation. In article authors have given special attention to fiscal function of the tax, a problem interbudgetary from-carrying and to formation of independence of budgets of municipalities of Russia. Authors investigated practice of application of the tax to incomes of physical persons in Perm region: features of budgetary regulation, the leading part in formation of incomes of the territory, developed practice of a collecting of the tax in region. All-foreign studying of a role of the tax to incomes of physical persons, has allowed authors to prove a technique of budgetary regulation in the region, based on possibility of replacement of grants from alignment funds additional individual specifications of deductions in local budgets. Authors have calculated specifications deductions from the tax to incomes of the physical persons, allowing to solve a problem of grants to municipal budgets of budgetary system of the Perm region.

  18. 论我国高收入者个税流失及治理%The Research on the Loss of Personal Income Tax of High-income Group and Its Governance

    Institute of Scientific and Technical Information of China (English)

    彭礼明

    2014-01-01

    个人所得税具有税负公平功能,公平功能要求做到所得多者多纳税,所得少者少纳税,无所得者不纳税。我国高收入者个税存在一定程度的流失现象,个税的工薪税性质与多数国家个税的富人税性质有很大的差别,个人所得税税制模式、税制要素和个税征管方面均存在导致高收入者个税易于流失的问题,个税改革应该从这些方面加以完善。%Personal income tax has the function of tax-burden fairness, the function of fairness requires that the more income, the more tax, the less income, the less tax, and no tax without income. The tax loss of high-income group is serious in our country, The payroll tax nature of personal income tax is different from the rich tax nature of personal income tax in most countries, the issue of High earners tax loss exists in many aspects, such as models of tax system in personal income tax, elements of tax system and tax collection and administration, the reform of personal income tax should be improved from these aspects.

  19. ACCOUNTING TREATMENT OF TAXES ON INCOME: A COMPARATIVE STUDY ON THE CHANGE IN THE BRAZILIAN STANDARDS

    Directory of Open Access Journals (Sweden)

    Tarso Rocha Lula Pereira

    2014-09-01

    Full Text Available The corporate accounting has as one of its sub area the tax area. The Brazilian Securities Commission issued the Deliberation 273/1998 and 599/2009, and the Federal Accounting Council, adopted Resolution 998/2004 and 1189/2009. Moreover, the Accounting Pronouncements Committee approved the statement 32/2009, all those dealing with income taxes, however, only the CPC 32, the Resolution 1189/2009 and the Resolution 599/2009 have been edited based on the International Accounting Standards 12 of the International Accounting Standards Board. All of these standards rule on the same subject, share substantial differences, but do not have the same structure. Thus, the aim of this work is to verify whether the update of accounting rules are consistent with IAS 12. The work is important to confirm how the Brazilian rules can contribute to the objective of the accounting science. It is a qualitative study and descriptive analysis.

  20. 我国"个税"改革势在必行%China's "Individual Income Tax" Reform Should Be Imperative

    Institute of Scientific and Technical Information of China (English)

    周建兴

    2011-01-01

    Individual income tax plays a very important role in adjusting income distribution. According to the unpromising status in China's current design and collection of individual income tax, the author, combining with reality, analyzed some problems of individual income tax, and put forward relevant policy suggestions.%个人所得税(下称"个税")在调节收入分配方面发挥着十分重要的作用.针对我国目前个税设计和个税征收方面不容乐观的现状,笔者结合实际,分析了个税存在的一些问题,并提出了相应的政策建议.

  1. 中外个税比较分析%A Comparative Analysis of Individual Income Tax at Home and Abroad

    Institute of Scientific and Technical Information of China (English)

    张思伟

    2011-01-01

    论文运用比较分析法,较为系统地研究了中外个税在税制模式、费用扣除和税收征管等方面的异同,探寻了各自的优缺点,为进一步完善个税改革奠定了理论基础.论文的新意在于提出以家庭为主的个税制.笔者认为,税制,特别是个税税制关系到分配公平和社会正义,合理的个税税制,可促进社会和谐和持续发展,研究的重要性也不辩自明.%This paper uses comparative analysis to make a more systematic study of the similarities and differences of individual income tax at home and abroad in tax model, expense deduction, tax collection and other aspects and explores their strengths and weaknesses, in order to lay a theoretical foundation for further improving the individual income tax reform. The innovation of paper lies in proposing a family-based taxation system. The author believes that the tax system, especially the individual income tax system, is related to the equity of distribution and social justice. A reasonable tax system can promote social harmony and sustainable development, and the importance of research is made clear without debate.

  2. INCOME TAX IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2009

    CERN Multimedia

    HR Department

    2010-01-01

    You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2009 income declaration form. For any other specific questions, they are invited to comply with the instructions attached to the form. I\t- Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the FP Department, has been available since 1st March 2010 (see Bulletin No. 10-11/2010). It is intended exclusively for the French tax authorities. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual ...

  3. 以家庭为单位征收个人所得税%Levying Personal Income Tax Based in Families

    Institute of Scientific and Technical Information of China (English)

    刘湘丽

    2014-01-01

    个人所得税的征收,最原始的目的就是想通过税收的形式达到全社会的公平公正,目前世界上很多发达国家都采用以家庭为单位计征个人所得税,而我国尚未实施。我国目前仍就采用分税制来征收个人所得税,以家庭为单位征收个人所得税是必然趋势,相信在不远的未来,我国必然实施这种征收方式。%The primitive purpose of levying personal income tax is to attain equality and justice via tax collection, many developed countries adopted levying personal income tax in families , yet it has not been executed in China .Currently , China still utilize system of tax distribution to levy per-sonal income tax .It will be a bound tendency to collect personal income tax in families .Believing in the near future , China will adopt such levying form .

  4. Poverty and Child Development: A Longitudinal Study of the Impact of the Earned Income Tax Credit.

    Science.gov (United States)

    Hamad, Rita; Rehkopf, David H

    2016-05-01

    Although adverse socioeconomic conditions are correlated with worse child health and development, the effects of poverty-alleviation policies are less understood. We examined the associations of the Earned Income Tax Credit (EITC) on child development and used an instrumental variable approach to estimate the potential impacts of income. We used data from the US National Longitudinal Survey of Youth (n = 8,186) during 1986-2000 to examine effects on the Behavioral Problems Index (BPI) and Home Observation Measurement of the Environment inventory (HOME) scores. We conducted 2 analyses. In the first, we used multivariate linear regressions with child-level fixed effects to examine the association of EITC payment size with BPI and HOME scores; in the second, we used EITC payment size as an instrument to estimate the associations of income with BPI and HOME scores. In linear regression models, higher EITC payments were associated with improved short-term BPI scores (per $1,000, β = -0.57; P = 0.04). In instrumental variable analyses, higher income was associated with improved short-term BPI scores (per $1,000, β = -0.47; P = 0.01) and medium-term HOME scores (per $1,000, β = 0.64; P = 0.02). Our results suggest that both EITC benefits and higher income are associated with modest but meaningful improvements in child development. These findings provide valuable information for health researchers and policymakers for improving child health and development.

  5. 26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

    Science.gov (United States)

    2010-04-01

    ... income by use of the cash receipts and disbursements methods. (b) The application of paragraph (a) of... decedent kept his books by use of the cash receipts and disbursements method. Example 1. The decedent...

  6. Cost Effectiveness of the Earned Income Tax Credit as a Health Policy Investment.

    Science.gov (United States)

    Muennig, Peter A; Mohit, Babak; Wu, Jinjing; Jia, Haomiao; Rosen, Zohn

    2016-12-01

    Lower-income Americans are suffering from declines in income, health, and longevity over time. Income and employment policies have been proposed as a potential non-medical solution to this problem. An interrupted time series analysis of state-level incremental supplements to the Earned Income Tax Credit (EITC) program was performed using data from 1993 to 2010 Behavioral Risk Factor Surveillance System surveys and state-level life expectancy. The cost effectiveness of state EITC supplements was estimated using a microsimulation model, which was run in 2015. Supplemental EITC programs increased health-related quality of life and longevity among the poor. The program costs about $7,786/quality-adjusted life-year gained (95% CI=$4,100, $13,400) for the average recipient. This ratio increases with larger family sizes, costing roughly $14,261 (95% CI=$8,735, $19,716) for a family of three. State supplements to EITC appear to be highly cost effective, but randomized trials are needed to confirm these findings. Copyright © 2016 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

  7. 我国个人所得税税收遵从影响因素实证分析%On the Tax Compliance Influence factors of Personal Income Tax in China

    Institute of Scientific and Technical Information of China (English)

    熊力; 刘杰

    2012-01-01

      This paper, firstly through the domestic and international relevant tax compliance to the research on the basis of comprehensive review, has been clear about the personal income tax tax compliance research scope and ideas .Through the empirical analysis of the tax individual tax compliance consciousness, individual income tax system, tax law enforcement, and tax individual tax fairness etc factors on the influence of tax compliance. Final y, this paper stands in the Angle of tax col ection and management department, and puts forward some suggestions as perfecting personal income tax system,and reducing the cost of tax policy suggestions.%  本文通过对国内外有关税收遵从的研究进行综合述评的基础上,明确了个人所得税税收遵从的研究范围和思路;通过实证分析了纳税个体的纳税遵从意识、个人所得税的税制、税收执法情况及纳税个体的税收公平感等因素对税收遵从的影响。并从税收征管部门的角度,提出了完善个人所得税税制、减少征税成本的政策建议。

  8. Memorandum from the Legal Service and the HR Department concerning the 2005 income tax declaration forms sent by the Geneva Tax Administration

    CERN Multimedia

    2006-01-01

    Following the introduction of the internal taxation of salaries and emoluments of members of the CERN personnel as of 1st January 2005 (cf. Bulletin N°48-49/2005 - 28.11.2005-05.12.2005), the Geneva Tax Administration has communicated the following information on the procedure for completing the 2005 income tax declaration form, to be returned by 31 March 2006 at the latest. I - Members of the personnel of Swiss nationality residing in the canton of Geneva a) The 2005 income tax declaration form must be returned to the cantonal tax administration, duly completed, dated and signed. No details of remuneration, payments or any other financial benefits paid by CERN should be given in the 'revenus' section. The following note should be made in the final section under 'Observations': 'membre du personnel du CERN assujetti à l'impôt interne du CERN'. b) Members of the personnel of Swiss nationality residing in the canton of Geneva shall remain registered as tax-payers in the canton of Geneva. II - Members...

  9. Memorandum from the Legal Service and the HR Department concerning the 2005 income tax declaration forms sent by the Geneva Tax Administration

    CERN Multimedia

    2006-01-01

    Following the introduction of the internal taxation of salaries and emoluments of members of the CERN personnel on 1st January 2005 (cf. Bulletin No. 48-49/2005 - 28.11.2005-05.12.2005), the Geneva Tax Administration has communicated the following information on the procedure for completing the 2005 income tax declaration form, to be returned by 31st March 2006 at the latest. I - Members of the personnel of Swiss nationality residing in the Canton of Geneva a) The 2005 income tax declaration form must be returned to the Cantonal tax administration, duly completed, dated and signed. No details of remuneration, payments or any other financial benefits paid by CERN should be given in the 'revenus' section. The following note should be made in the final section under 'Observations ': ' membre du personnel du CERN assujetti à l'impôt interne du CERN '. b) Members of the personnel of Swiss nationality residing in the Canton of Geneva shall remain registered as tax-payers in the Canton of Geneva. II - Mem...

  10. Memorandum from the HR Department and the Legal Service concerning income tax declarations for 2006 in SWITZERLAND

    CERN Document Server

    2007-01-01

    As the Swiss authorities have yet to make known their instructions on how to complete the income tax declaration forms for 2006, members of the CERN personnel who have received or may receive an income tax declaration form must request an extension of the deadline for returning the form to their tax office. Canton of Geneva Declaration forms must be returned by 31 March. An extension to 30 June can be obtained by telephone (stating your tax number) by calling 022 327 49 00 before 31 March. Canton of Vaud Declaration forms must be returned by 15 March. An extension to 15 June can be obtained by telephone (stating your tax number) by calling 021 316 00 00 before 15 March. Canton of Valais Declaration forms must be returned by 31 March. An extension to 31 July can be obtained from the relevant tax office. Please contact the HR Department for further information. Canton of Fribourg Declaration forms must be returned by 31 March. Requests for extensions should be submitted in writing (stating your tax num...

  11. Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative study

    Directory of Open Access Journals (Sweden)

    Karel Brychta

    2013-01-01

    Full Text Available The objective of this paper is primarily to compare and describe the development of the effective tax rate (relative tax burden on the taxpayer earning only income from employment and emoluments in the Czech and Slovak Republics. The reason for choosing this type of income has been its importance in terms of the volume of tax collection in the area of natural persons income tax in the Czech Republic. The actual comparison has been performed for the years 2010, 2011 and 2012. In all cases, the legal status was considered that was valid and effective as of 31. 12. of particular year. Comparison of the effective tax rate was performed not only between the individual countries themselves, but also chronologically for individual countries (the Czech and Slovak Republics, respectively. After the general introduction, the relevant legislation as to incomes from employment and emoluments in both countries is explained. A separate chapter discusses the specification of the applied methodology, within which basic starting points and the simplifications applied are defined. Another part of the paper contains outputs from compiled mathematical models. These are presented in the form of graphic outputs and supplemented with commentary.

  12. Analysis of per capita income dynamics of the USA and Russia gross domestic product

    Directory of Open Access Journals (Sweden)

    Igor' Il'ich Pichurin

    2012-09-01

    Full Text Available This paper represents a judgment that the relator of per capita income of the countries is a rough indicator of the ratio of labor productivity in these countries. Accordingly, the analysis of the dynamics of per capita income in the United States and Russia for the period from 1861 to present time is made. The described statistical data shows that the ratio of per capita income in the U. S. and Russia has not changed from 1861 to 1913. Consequently, the nowadays widespread claim that capitalist development in Russia led the country into the category of rapidly developing countries for 50 years after the abolition of serfdom is not true. The gap in labor productivity in Russia compared to the United States, Germany, Britain and other developed countries remained unchanged. The sharp decline in per capita income was based on the country's industrialization and appropriate agricultural sphere mechanization. As a result, the gap has narrowed to the mid-sixties of the XX century up to two times, despite the fact those ten years of this period fell out from the normal development in connection with the Second World War and post-war reconstruction of the nationaleconomy. After thecollapse of thesocialisteconomy, this gap increased up to fivetimes in 2000, and now after the first decade of the XXI century it is about threetimes. Thereasons for these changes in respect to per capita income are analyzed in this paper.

  13. [VOCs tax policy on China's economy development].

    Science.gov (United States)

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

  14. FRENCH TAXES NOTIFICATION OF JULY/AUGUST 2001 RELATING TO THE 2000 INCOME DECLARATION

    CERN Multimedia

    HR Division

    2001-01-01

    Members of the personnel residing in France who are not of French nationality are about to receive or have already received at their home addresses a document from their Centre des Impôts (CDI) [The Tax Office], which is drafted in a way that raises a number of questions. On page 1 of this pre-printed recto/verso form appears a computer print-out of the following statements: "LA DECLARATION QUE VOUS AVEZ DEPOSEE NE COMPORTE AUCUN REVENU POUR L'ANNEE 2000. JE VOUS INFORME QUE LE PRESENT AVIS NE CONSTITUE PAS UN JUSTIFICATIF D'ABSENCE DE TOUT REVENU. VOUS AVEZ DES REVENUS PERCUS EN PROVENANCE D'ORGANISMES INTERNATIONAUX, DE MISSIONS DIPLOMATIQUES OU CONSULAIRES EXONERES D'IMPOT EN FRANCE. INDIQUEZ-LES AU BAS DE CET AVIS.' (i.e. The declaration which you have returned shows no income for 2000. I would like to inform you that this notification does not represent certification of the absence of any income. You receive income from an international organization or a displomatic mission or consulate which is exempt...

  15. FRENCH TAXES NOTIFICATION OF JULY/AUGUST 2000 RELATING TO THE 1999 INCOME DECLARATION

    CERN Multimedia

    2000-01-01

    Members of the personnel residing in France who are not of French nationality are about to receive or have already received at their home addresses a document from their Centre des Impôts (CDI) [The Tax Office], which is drafted in a way that raises a number of questions. On page 1 of this pre-printed recto/verso form appears a computer printout of the following statements: 'LA DECLARATION QUE VOUS AVEZ DEPOSEE NE COMPORTE AUCUN REVENU POUR L'ANNEE 1999. JE VOUS INFORME QUE LE PRESENT AVIS NE CONSTITUE PAS UN JUSTIFICATIF D'ABSENCE DE TOUT REVENU. VOUS AVEZ DES REVENUS PERCUS EN PROVENANCE D'ORGANISMES INTERNATIONAUX, DE MISSIONS DIPLOMATIQUES OU CONSULAIRES EXONERES D'IMPOT EN FRANCE. INDIQUEZ-LES AU BAS DE CET AVIS.' (i.e. The declaration which you have returned shows no income for 1999. I would like to inform you that this notification does not represent certification of the absence of any income. You receive income from an international organisation or a diplomatic mission or consulate which is exempt fr...

  16. THE EFFECT OF PERFECT MONITORING OF MATCHED INCOME ON SALES TAX COMPLIANCE: AN EXPERIMENTAL INVESTIGATION

    National Research Council Canada - National Science Library

    Cathleen Johnson; David Masclet; Claude Montmarquette

    2010-01-01

    ... and the appropriate design of a tax system. This paper provides empirical insights regarding the nature of tax noncompliance, using an experimental approach to evaluate the effects of systematic sales tax monitoring and identify...

  17. Decision of the Standing Committee of the National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    @@ The Standing Committee of the 11th National Peoples Congress decided to revise the Law of the People's Republic of China on Individual Income Tax at its 21st meeting as follows: I.Item 1 of Article 3 shall be revised as: "For the income of wages and salaries, the progressive tax rate in excess of the specific amount is applicable and the rate ranges from 3 percent to 45 percent (the tax rate schedule is attached behind)."

  18. Income Gap Adjusting Function of Individual Income Tax and Its Optimization%个人所得税的收入差距调节功能及其优化

    Institute of Scientific and Technical Information of China (English)

    翟继光

    2012-01-01

    One of the basic functions of individual income tax is to adjust the personal income gap. The modification of individual income tax law cannot enhance the function of personal income gap adjustment. The low proportion of individual income tax, the classified income tax system, the narrow scale of tax subject, and the uncritical punishing implementation all tax limits the function of individual income tax to adjust the personal income gap. We should transform the classified income tax system to comprehensive income tax system, establish a fair and scientific expense deduction system and comb the individual income tax preference policy comprehensively.%调节个人收入差距是个人所得税的基本功能之一。我国的《个人所得税法》历经数次修改,其收入分配调节功能在逐步增强。但由于对税制模式等问题没有进行大的改革,其收入分配调节功能仍有一定局限性。个人所得税收入比重过低、分类所得税制、征税对象范围狭窄、税法执行力度等问题都影响了个人所得税收入差距调节功能的发挥。为完善个人所得税制,应当改分类所得税制为综合所得税制,建立科学合理的费用扣除制度,全面梳理个人所得税税收优惠政策。

  19. Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines

    Directory of Open Access Journals (Sweden)

    Carlos Araújo Leonetti

    2015-06-01

    Full Text Available This article is intended to address aspecific aspect related to the taxation humanrights:  the right to full deduction of expenseswith medicines from the basis for calculat-ing the income tax. After a brief introductionto the topic of taxation human rights a rela-tively new vision in universal law, the articlemakes a foray into the income tax-individual,revisiting its basic concepts and principles. Ispresented, also, a brief history of the IRPF inBrazil, in order to better situate the subject infocus. In the sequel, the article faces the ques-tion about the deductions allowed, on the ba-sis of calculation of the tax. Finally, the articleanalizes the possible inclusion of spending onmedicines among these deductions, conclud-ing that it is an imperative of Fairness and re-spect to the Constitution

  20. Can Capital Income Tax Improve Welfare in an Incomplete Market Economy with a Labor-Leisure Decision?

    Directory of Open Access Journals (Sweden)

    Danijela Medak Fell

    2006-03-01

    Full Text Available This paper is a quantitative exercise in the economic analysis of optimal fiscal policy. We look at an incomplete market economy where agents face idiosyncratic labor productivity shocks and borrowing constraints. We find the steady state equilibrium of this economy and then analyze the effect of a government policy introducing a capital income tax and redistributing the proceeds of tax collection back to the agents in the form of a labor subsidy. We find that this type of policy can indeed improve the welfare of the economy, but its quantitative effect is small. We thus conclude that using capital income tax as fiscal policy instrument is not an effective way to cure the problem of market incompleteness.

  1. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Science.gov (United States)

    2010-04-01

    ... paragraph (e)(5)(iv)(B)(1)(ii) of this section if the foreign payment were an amount of tax paid. (3) Direct investment. The U.S. party's proportionate share of the foreign payment or payments described in paragraph (e... foreign entity. (5) Passive investment income—(i) In general. The term passive investment income...

  2. Bakke v. Regents of University of California: Potential Implications for Income Tax Exemptions and Affirmative Action in Private Educational Organizations.

    Science.gov (United States)

    Saunders, G. Stephen

    1978-01-01

    Reviewed are the position of the Internal Revenue Service on racial discrimination and federal income tax exemptions for private educational organizations and possible impacts of the Bakke decision on the issue. (Journal availability: School of Law, Martin Luther King, Jr. Hall, University of California, Davis, CA 95616.) (MSE)

  3. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  4. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Science.gov (United States)

    2010-04-01

    ... section 904(d)(2)(E)(ii) and § 1.904-4(g)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Credit for domestic corporate shareholder of a... shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation. (a)...

  5. The Use of Refundable Tax Credits to Increase Low-Income Children's After-School Physical Activity Level.

    Science.gov (United States)

    Dunton, Genevieve; Ebin, Vicki J; Efrat, Merav W; Efrat, Rafael; Lane, Christianne J; Plunkett, Scott

    2015-06-01

    The current study investigates the extent to which a refundable tax credit could be used to increase low-income children's after-school physical activity levels. An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary-school-age children (n = 130) for enrollment in after-school physical activity programs. A randomized controlled design was used, with data collected at baseline, immediately following the 4-month intervention (postintervention), and 6 weeks after the end of the intervention (follow-up). Evaluation measures included (1) enrollment rate, time spent, weekly participation frequency, duration of enrollment, and long-term enrollment patterns in after-school physical activity programs and (2) moderate to vigorous physical activity. The simulated tax credits did not significantly influence low-income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at postintervention or follow-up. The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low-income child in a qualified program, or improvements to programming and infrastructure.

  6. The Theory of Planned Behavior and the Earned Income Tax Credit

    Directory of Open Access Journals (Sweden)

    Lloyd Zimmerman

    2015-07-01

    Full Text Available The Earned Income Tax Credit (EITC seeks to reduce poverty and provide the resources necessary for an individual to become self-sufficient. The EITC achieves this annually by lifting millions of households above the poverty level through income supplementation. However, recent evidence suggests that the long-term upward economic mobility provided by the EITC in practice is limited. To investigate the factors associated with achieving this financial independence, this study utilized the Theory of Planned Behavior to determine if (a attitudes—as measured by time preference and self-esteem, (b subjective norms—as measured by education, parents’ poverty level or work status, and religiosity, and/or (c perceived behavioral control—as measured by self-efficacy (perceived effectiveness in accomplishing tasks were significant in moving beyond qualification standards of the EITC. Using data from the National Longitudinal Survey of Youth (NLSY79, the EITC utilization pattern of a sample of 178 individuals was investigated. Results reaffirmed the economic advantages of marriage, suggesting that, by protecting and support healthy marriages, financial therapists can actively contribute to improved financial outcomes. Results also indicated that individuals with a high degree of mastery (feeling in control were more likely to experience economic improvement, as measured through movement above EITC qualification standards. This suggests that financial therapists should work to facilitate growth in personal mastery as a part of helping clients reach their financial goals.

  7. 美国个人所得税税率制度及其借鉴%The American Tax Rate System of Personal Income Tax and Its Enlightenment to China

    Institute of Scientific and Technical Information of China (English)

    周显志; 范敦强

    2009-01-01

    The reform of personal income tax system is the focus of controversy in Chinese society, and tax rate is the core of this system. The American personal income tax system is considered to be comparatively perfect in the world. However, there are many differences of personal income tax between China and USA, including structure of tax rate, the progressive tax system, application of tax rate, etc. It points out deficiencies in tax rate system of personal income tax in China. And base on it, the paper also puts forward corresponding suggestions after draw-ing on experiences from American as reference.%个人所得税制度的改革已成为我国社会各界争论的焦点之一,而税率是该制度的核心环节.美国的个人所得税制度是国际公认较为完善的税制,但中美两国个人所得税在税率结构、累进制度、税率适用等方面均存在差异.目前我国个人所得税税率制度尚存在不足,应借鉴美国的经验来完善我国现行个人所得税税率制度.

  8. Information for members of the personnel residing in the Canton of Vaud and who are required to complete the 2005 income tax declaration

    CERN Document Server

    HR Department

    2006-01-01

    CERN has recently been informed that the Swiss Federal tax authorities have still not authorised the Canton of Vaud to modify the taxation rules for members of the personnel residing in the Canton, in particular those of Swiss nationality, following the introduction of the internal taxation system at CERN. Pending a statement from the Federal tax authorities, the members of the personnel concerned are requested to complete the 2005 income tax declaration in compliance with the following instructions: Members of the personnel of Swiss nationality residing in the Canton of Vaud must complete the 2005 income tax declaration, declaring all their sources of income and assets, including the income they received from CERN (state the taxable amount as it appears in the annual certificate of internal taxation that you received in April). They must return their declaration forthwith to the relevant tax office. N.B.: they should write the following statement in the Comments section of the form, namely 'Membre du pers...

  9. NM Gross Receipts July - December 2012

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

  10. NM Gross Receipts January - June 2014

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

  11. NM Gross Receipts January - June 2012

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

  12. NM Gross Receipts January - June 2013

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

  13. NM Gross Receipts January - June 2011

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

  14. NM Gross Receipts July - December 2013

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico's gross receipts tax districts as identified on the "Gross Receipts Tax Rate Schedule" published by the Taxation and...

  15. Taxes on Sugar-Sweetened Beverages to Reduce Overweight and Obesity in Middle-Income Countries: A Systematic Review

    Science.gov (United States)

    Nakhimovsky, Sharon S.; Feigl, Andrea B.

    2016-01-01

    Background The consumption of sugar-sweetened beverages (SSBs), which can lead to weight gain, is rising in middle-income countries (MICs). Taxing SSBs may help address this challenge. Systematic reviews focused on high-income countries indicate that taxing SSBs may reduce SSB consumption. Responsiveness to price changes may differ in MICs, where governments are considering the tax. To help inform their policy decisions, this review compiles evidence from MICs, assessing post-tax price increases (objective 1), changes in demand for SSBs and other products, overall and by socio-economic groups (objective 2), and effects on overweight and obesity prevalence (objective 3). Methods and Findings We conducted a systematic review on the effectiveness of SSB taxation in MICs (1990–2016) and identified nine studies from Brazil, Ecuador, India, Mexico, Peru, and South Africa. Estimates for own-price elasticity ranged from -0.6 to -1.2, and decreases in SSB consumption ranged from 5 to 39 kilojoules per person per day given a 10% increase in SSB prices. The review found that milk is a likely substitute, and foods prepared away from home, snacks, and candy are likely complements to SSBs. A quasi-experimental study and two modeling studies also found a negative relationship between SSB prices and obesity outcomes after accounting for substitution effects. Estimates are consistent despite variation in baseline obesity prevalence and per person per day consumption of SSBs across countries studied. Conclusions The review indicates that taxing SSBs will increase the prices of SSBs, especially sugary soda, in markets with few producers. Taxing SSBs will also reduce net energy intake by enough to prevent further growth in obesity prevalence, but not to reduce population weight permanently. Additional research using better survey data and stronger study designs is needed to ascertain the long-term effectiveness of an SSB tax on obesity prevalence in MICs. PMID:27669014

  16. 基于高收入群体的税收政策反思%Reflection of the Tax Policy to the High-income Groups

    Institute of Scientific and Technical Information of China (English)

    经庭如; 崔志坤

    2011-01-01

    中国的某些税收政策没有起到调节收入分配、缩小收入差距的作用,对形成高收入群体的收入来源和财产,往往采取轻税政策,广大低收入者由于在收入、财产等方面的匮乏使其无法享受到税收优惠的好处。中国应改变目前的税收政策取向,加大对高收入群体的征税力度,发挥税收政策调节功能,实现收入分配公平。%Some tax policies of China have defects in adjusting the income distribution and narrowing the income gap.To the income and property the high income group often takes light tax policy,but to the low-income people,due to the lack of income and property,making them unable to enjoy the preferential tax benefits.China should change tax policy orientation that increase taxes on high-income group to achieve tax policy adjustment function and achieve fair income distribution.

  17. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

    This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

  18. The Introduction of a Supermarket via Tax-Credits in a Low-Income Area.

    Science.gov (United States)

    Elbel, Brian; Mijanovich, Tod; Kiszko, Kamila; Abrams, Courtney; Cantor, Jonathan; Dixon, L Beth

    2017-01-01

    Interest and funding continue to grow for bringing supermarkets to underserved areas, yet little is known about their impact. A quasi-experimental study was used to determine the impact of a new supermarket opening as a result of tax and zoning incentives. The study took place in the South Bronx, New York City, New York. Studied were residents of two South Bronx neighborhoods deemed high need. Food purchasing and consumption were examined via surveys and 24-hour dietary recalls before and at two points after the supermarket opened (1-5, 13-17 months). Data were analyzed using difference-in-difference models controlling for gender, race and ethnicity, age, education, marital status, and self-reported income. Ordinary least squares and logistic regression models were estimated for continuous and binary outcomes, respectively. At baseline, 94% to 97% of consumers shopped at a supermarket. There was a 2% increase in this behavior in the intervention community ( p < .05) not seen in the comparison community. One year later there was a 7% net increase in eating at home ( p < .1) and a 20% decrease in drinking sugary beverages ( p < .05), but no appreciable change in fruit/vegetable consumption or overall dietary quality. The new supermarket did not result in substantial or broad changes in purchasing patterns or nutritional quality of food consumed, though smaller, positive changes were observed over a 1-year period. Future work should examine different contexts and a broader set of outcomes, including economic development.

  19. Benford's law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions

    Science.gov (United States)

    Mir, Tariq Ahmad; Ausloos, Marcel; Cerqueti, Roy

    2014-11-01

    The yearly aggregated tax income data of all, more than 8000, Italian municipalities are analyzed for a period of five years, from 2007 to 2011, to search for conformity or not with Benford's law, a counter-intuitive phenomenon observed in large tabulated data where the occurrence of numbers having smaller initial digits is more favored than those with larger digits. This is done in anticipation that large deviations from Benford's law will be found in view of tax evasion supposedly being widespread across Italy. Contrary to expectations, we show that the overall tax income data for all these years is in excellent agreement with Benford's law. Furthermore, we also analyze the data of Calabria, Campania and Sicily, the three Italian regions known for strong presence of mafia, to see if there are any marked deviations from Benford's law. Again, we find that all yearly data sets for Calabria and Sicily agree with Benford's law whereas only the 2007 and 2008 yearly data show departures from the law for Campania. These results are again surprising in view of underground and illegal nature of economic activities of mafia which significantly contribute to tax evasion. Some hypothesis for the found conformity is presented.

  20. Personal Income Tax, Corporate Tax, Personal Security Contribution Expenditure and Income Redistribution%个人所得税、企业所得税、个人社保支出与收入分配

    Institute of Scientific and Technical Information of China (English)

    田志伟; 胡怡建; 朱王林

    2014-01-01

    The income distribution has become an issue of common concern in China .However, studies at present pay more attention to the income redistribution function of personal income tax , use cross-sectional data mostly , and produce con-clusions not sufficiently adequate .Therefore, this paper focuses on the redistribution effects of the personal income tax , corpo-rate income tax and personal security contribution expenditure with data from an urban household survey involving years from 2002 to 2011.The research finds that the redistribution function of income tax and personal security contribution expenditure strengthened from 2002 to 2004, but weakened from 2005 to 2011, which was the main reason of the declining effect of the personal security contribution expenditure in income redistribution .%收入分配已成为中国社会关注的焦点问题,但现有的研究更多地关注个人所得税的收入再分配功能,且多使用横截面数据,分析结论难免有所欠缺。本文使用城镇住户调查数据分析了2002年至2011年我国个人所得税、企业所得税与个人社会保障支出对城镇居民收入分配的影响。研究发现,所得税与个人社会保障支出对收入分配的正向调节作用在2002年至2004年逐渐增强,而在2005年至2011年逐渐减弱,其中个人社会保障支出对城镇居民收入分配逆向调节作用不断增大是我国所得税与个人社会保障支出收入再分配功能恶化的主要原因。

  1. Assessment of Consequences of Replacement of System of the Uniform Tax on Imputed Income Patent System of the Taxation

    Directory of Open Access Journals (Sweden)

    Galina A. Manokhina

    2012-11-01

    Full Text Available The article highlights the main questions concerning possible consequences of replacement of nowadays operating system in the form of a single tax in reference to imputed income with patent system of the taxation. The main advantages and drawbacks of new system of the taxation are shown, including the opinion that not the replacement of one special mode of the taxation with another is more effective, but the introduction of patent a taxation system as an auxilary system.

  2. 浅析个人所得税存在问题及治理措施%Problems in Individual Income Tax and Control Measures

    Institute of Scientific and Technical Information of China (English)

    郭丰

    2013-01-01

      为进一步改革和完善个人所得税制,更好地发挥个人所得税在组织收入、公平分配与调节经济中的重要作用,应进一步完善个人所得税征收基础制度,建立科学的预扣预缴税款制。%  In order to further reform and improve the personal income tax system, better play the role of the individual income tax in income organization, fair distribution and regulation of economy, we should further perfect the system based on the collection of personal income tax, and establish a scientific system of withholding tax.

  3. Vice-Chairman of All-China Federation of Industry and Commerce: Unified Corporate Income Tax Rate Is Beneficial to the Country and People

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    @@ Draft Enterprise Income Tax Law of the People's Republic of China is one of the major topics for negotiation in the sessions of National People's Congress (NPC)and Chinese People's Political Consultative Conference (CPPCC) this year.

  4. Foreign enterprises may enjoy income tax exemption on technology import%外国企业技术进口可减免企业所得税

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    @@ China's State Administration of Taxation and the Ministry of Commerce recently released a circular further making clear the procedures on examining and approving applications for reduction and exemption of enterprise income tax on royalties involved in technology import, to encourage technology import and to standardise the procedures for tax reduction and exemprion.

  5. 工业企业所得税筹划策略%Industrial Enterprises Income Tax Planning Strategies

    Institute of Scientific and Technical Information of China (English)

    陈玉清

    2012-01-01

    工业企业发展过程中需要按照所得税税收筹划的安排开展工作,从而更好地帮助企业提升税收筹划效益,为企业健康稳定发展奠定良好的税收环境。工业企业税收筹划过程中需要坚持几个基本原则,其包括合法性原则、超前性原则、风险防范原则。工业企业存在缺乏科学化管理、税收筹划方法体系不健全等问题,应从投资方面和筹资环节进行横.收筹划,对税收成本进行考虑,为企业发展创造更多的效益。%In the development process, the industrial enterprises need to work in accordance with income tax planning arrangements, which is better to help businesses improve the efficiency of tax planning and lay a good tax environment for the healthy and stable development of enterprises. The industrial enterprises tax pre- pared it need to adhere to a few basic principles, including the principle of legality, ahead of principle, the principle of risk prevention. There are many problems that is lack of scientific management, the imperfect of tax planning system in industrial enterprises. They should start investing and finaeing aspects of palnning tax, consider tax costs, create more benelict for enterprise development.

  6. 26 CFR 301.6316-3 - Allocation of tax attributable to foreign currency.

    Science.gov (United States)

    2010-04-01

    ... Provisions § 301.6316-3 Allocation of tax attributable to foreign currency. (a) Adjusted gross income ratio. The portion of the tax which is attributable to amounts received in nonconvertible foreign currency shall, for purposes of applying § 301.6316-1 to the currency of each foreign country, be the amount...

  7. Estimation of Tax Capacity and Effort and Oil Revenue

    Directory of Open Access Journals (Sweden)

    Mahnaz Rabiei

    2013-07-01

    Full Text Available In this study, the tax capacity and effort and its relationship with oil revenue of 6 selected countries member in OPEC such as Iran, Kuwait, United Arab Emirates, Venezuela, Algeria and Saudi Arabia are considered. The study has been applied by panel data within 1990-2008. According to the results of Husman test, fixed effects method was confirmed for estimation of panel data. Therefore, tax capacity model was compiled and estimated via fixed effects method. The variables affecting the tax capacity including per capita income, open economics (import and export ratio to the gross domestic product and oil revenue ratio to gross domestic product and tax capacity with one lag were considered. The summary of the analysis indicated that the relationship between the per capita income, oil revenue to gross domestic product ratio and tax capacity with one lag and dependent variable is positive and significant. Whilst the open economics grade in the oil countries has negative and significant relationship with the tax capacity. At the next stage, the tax effort was computed for the studied countries according to the results of tax capacity model estimation. The results of this study indicated that the tax effort in Iran is placed in lower ranks than Venezuela, Algeria and with a inconsiderable difference to Saudi Arabia in the fourth rank out of six studied countries.

  8. A critical analysis of the meaning of the term ‘income’ in Sections 7(2 to 7(8 of the Income Tax Act No. 58 of 1962

    Directory of Open Access Journals (Sweden)

    Danielle Van Wyk

    2017-04-01

    Aim: The objective of the study is to understand whether the term ‘income’, as used in Sections 7(2 to 7(8 of the Act, is used in its defined sense or if it should be ascribed a different meaning. Setting: This article examines existing literature in a South African income tax environment. Method: A non-empirical study of existing literature was conducted by performing a historical analysis within a South African context. A doctrinal research approach was followed. Results: Possible interpretations determined include ‘income’ as defined in section 1 of the Act, namely ‘gross income’ (also defined less exempt income, ‘gross income’, profits and gains or ‘taxable income’ (i.e. ‘income’ less allowable expenditure, deductions and losses and ‘gross income’ less related deductible expenses and losses. Conclusion: It was found that the meaning of ‘income’, for purposes of Sections 7(2 to 7(8, remains an uncertainty, and it is recommended that the wording of Section 7 be amended to reflect the intended meaning thereof.

  9. 基于增值税和所得税差异分析企业纳税筹划思路%An Analysis on the Tax Planning Idea of Enterprises Based on the Differences between Value-added Tax and Income Tax

    Institute of Scientific and Technical Information of China (English)

    王芳; 张田田

    2012-01-01

    增值税和所得税是现行税制中的主要税种,合理有效的纳税筹划可以帮助企业减轻税负。本文从分析增值税和所得税的差异入手,从税制要素角度出发,对增值税和所得税的筹划进行具体分析,探寻适合两税种的综合纳税筹划的思路。%Value-added tax and income tax are the main tax categories in the current tax system, and reasonable effective tax planning can help enterprises reduce tax burdens. Through discussing the differences between value-added tax and income tax, this article analyzes concretely the planning of value-added tax and income tax from the perspective of taxation element, in order to explore the categories. ideas of comprehensive?tax planning suitable for the two tax

  10. Veterans’ Pensions: Verifying Income with Tax Data Can Identify Significant Payment Problems.

    Science.gov (United States)

    1988-03-01

    Data Increase Compliance by 36 Program Participants? What Would Be the Impact on Data Confidentiality, 37 Taxpayer Privacy, and Voluntary Tax Compliance ? Chapter...an addhitioial 1.6i million \\A p~ension records should I ive little incremental effect onl voluintary tax compliance when the Congress has already...mnental effect on voluntary tax compliance . HHS Comments is commented that the Executive Branch is cuirreintly reviewing our recommendation to amendl

  11. 浅谈新个人所得税的影响和建议%On the impact and proposal of the new personal income tax

    Institute of Scientific and Technical Information of China (English)

    王志华

    2012-01-01

      在国家税收体系中,个人所得税作为调节收入分配、缩小收入差距的重要手段,取之于民,而用之于民。个人所得税在国民经济中具有非常重要的地位和作用。从4个方面对新个人所得税进行了论述:①论述了个人所得税的定义、历史由来以及它的社会意义;②对其实施的影响进行论述;③阐述了新个人所得税的现状难题及改革方向;④得出结论说明新个人所得税存在的局限性。%  In the states tax system, personal income tax as an important means of regulating income distribution to narrow the income gap from the people, and the benefit of the people. The personal income tax has a very important position and role in the national economy. Are discussed from four aspects of the new personal income tax the:①discusses the definition of personal income tax to the historical origin as well as its social signifi-cance;②its implementation are discussed;and③described the problem of the status of the new personal income tax and the direction of reform;the④concluded the limitations of the new personal income tax.

  12. THE CASE OF THE “VACILLATING JURIST”: PITTSBURGH’S GEORGE SHIRAS, JR. AND THE INCOME TAX CASE OF 1895

    Directory of Open Access Journals (Sweden)

    Harvey Gresham Hudspeth

    2003-01-01

    Full Text Available This paper examines the mystery behind the case of Pollock v. Farmers’ Loan and Trust. Better known as the “Income Tax Case,” the question of the legality of the nation’s first peacetime income tax came before the Supreme Court in March 1895. Initially deadlocked four to four, the Court scheduled a second hearing with its ninth justice, Howell Jackson, now in attendance. In May, the Court ruled five to four against the tax. Insofar as Jackson favored the tax, one of the justices who initially supported the tax obviously changed his vote. This paper examines the mystery behind the “vacillating jurist.”

  13. Benford's law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions

    CERN Document Server

    Mir, Tariq Ahmad; Cerqueti, Roy

    2014-01-01

    The yearly aggregated tax income data of all, more than 8000, Italian municipalities are analyzed for a period of five years, from 2007 to 2011, to search for conformity or not with Benford's law, a counter-intuitive phenomenon observed in large tabulated data where the occurrence of numbers having smaller initial digits is more favored than those with larger digits. This is done in anticipation that large deviations from Benford's law will be found in view of tax evasion supposedly being widespread across Italy. Contrary to expectations, we show that the overall tax income data for all these years is in excellent agreement with Benford's law. Furthermore, we also analyze the data of Calabria, Campania and Sicily, the three Italian regions known for strong presence of mafia, to see if there are any marked deviations from Benford's law. Again, we find that all yearly data sets for Calabria and Sicily agree with Benford's law whereas only the 2007 and 2008 yearly data show departures from the law for Campania. ...

  14. 非营利组织企业所得税税务筹划研究%Enterprise income tax planning of non-profit organization

    Institute of Scientific and Technical Information of China (English)

    刘家乡; 刘景娟

    2012-01-01

    为了研究非营利组织所得税税务筹划的思路和方法,对企业进行所得税税务筹划的理论与实践以及非营利组织与企业的区别进行了探讨。分析认为:非营利组织应根据所得税一般计税机理和相关法律法规,从纳税主体身份、收入、税率3个方面进行所得税税务筹划。%In order to study the non-profit organization income tax planning, this thesis analyzes the theory and practice of enterprise income tax planning and the difference between non-profit organization and enterprise. The conclusion is that non-profit organization's income tax planning should attend to iden- tity of taxpayer, income and tax rate and be based on general tax calculation mechanism of income tax and related laws and regulations.

  15. Education Tax Credits: Refundability Critical to Making Credits Helpful to Low-Income Students and Families

    Science.gov (United States)

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

    Half of all non-loan federal student aid is now offered as tax benefits for educational costs in the form of credits, deductions, and college savings accounts. These benefits help students and families offset the costs of their postsecondary education with tax savings. Yet, as explained in the 2013 report, "Reforming Student Aid: How to…

  16. 新个税法下高校教师个人所得税纳税筹划探索%Personal Income Tax Planning of Teachers in Colleges and Universities under New Tax Law

    Institute of Scientific and Technical Information of China (English)

    吕小花

    2012-01-01

    With the increase of the number of income - producing project in colleges and universities and the in- crease of teacher' s income, it has become an important task for the finance department to carry on the reasonable tax planning and rational tax avoidance. This essay discusses two issues: one is how to carry on the reasonable tax planning in compliance with the tax law based on the present universities to deduct tax situation; the other is how to reduce the staff's personal income tax burden and improve the teachers' actual income.%随着学校创收项目的增多和教师收入的提高,如何进行合理的纳税筹划,合理避税,成为高校财务部门的重要任务。结合高校代扣代缴个人所得税的现状,对实施新个税法后的纳税筹划等问题进行讨论,在遵守税法的情况下,争取减轻个人所得税税负,提高教师的实际收入。

  17. Fiscal and accounting policies on the income taxes. Conciliation between accounting and taxation at the company’s level

    Directory of Open Access Journals (Sweden)

    Carmen Elena ANTON

    2015-12-01

    Full Text Available In order to develop commercial relations, the harmonization of the tax system with the accountancy of the company is oriented towards the elaboration of accounting policies pursuing the interest of the management to enforce the development strategies and sending the necessary information to the shareholders in order to underlie the economic decisions. The purpose of this paper is to highlight the relation accounting – taxation and the tendency in the approach of this relation showed by the managers of the companies from the point of view of income tax. The research methods took into consideration qualitative methods. The reading and systematization of the specialty literature enabled an overview of the accounting – taxation and shaped an action direction for the harmonization process intensification at the company’s level.

  18. 浅议我国现行个人所得税制改革%On the Reform of the Current Personal Income Tax System

    Institute of Scientific and Technical Information of China (English)

    韦小虹

    2011-01-01

    Personal Income Tax Income Distribution as a major taxes, plays a vital role in our countries' economic life. Personal income tax adjustment is directly related to people's pocketbook, for that it is on forcus about the situation in the hot inflation. As China's economic growth, disposable income is increasing year by year, but as the income gap between rich and poor regulation, "personal income tax" the tax lever lags behind changes in our economy, these problems not only seriously affected the economy, tax regulation function, but also unfavorable for social stability. This paper clarifies the existed personal income tax reform issues that after the proposed targeted policy recommendations related to academics.%个人所得税作为调节居民收入分配的一个重要税种,在我国经济生活中起着至关重要的作用.个税调整直接关系百姓钱袋子,在通胀形势下成为关注热点.随着我国经济的增长,居民可支配收入也在逐年增多,但是作为调节贫富收入差距的“个人所得税”这一税收杠杆却滞后于我们经济的变化,这些问题不仅严重影响了税收调节经济的功能,而且对社会稳定也极为不利.本文在阐明了我国个人所得税制改革中存在的相关问题后,有针对性的提出了相关学者的政策建议.

  19. The International Comparisons and enlightenment about Personal Income Taxe System Reform%个人所得税制度改革国际比较与启示

    Institute of Scientific and Technical Information of China (English)

    李敏

    2011-01-01

    With the constant development of economy,personal income increase,the existing personal income tax system already cannot satisfy the needs of economic development,and need to reform.This article analysis the Successful experience in personal income tax system reform of the United States,Britain,Germany and other developed countries,and proposed the reform revelation on China'personal income tax system.%随着经济的不断发展,个人收入不断增长,现行的个人所得税制度已不能满足经济发展的需要,有待改革。通过借鉴、分析美国、英国、德国等发达国家的个人所得税制度的改革经验,提出了个人所得税制度改革的启示。

  20. Analysis on the Reform of 2011 Personal Income Tax%2011年个人所得税制度改革评析

    Institute of Scientific and Technical Information of China (English)

    石金钢

    2012-01-01

    2011年,中国以《个人所得税法》为核心的个人所得税法律制度进行了改革,本文从介绍个人所得税的历史和分析我国个人所得税存在问题入手,介绍了我国个人所得税法律制度2011年改革的内容,并对其进行了评论。%In 2011, "the Personal Income Tax Law ". as the core of personal income legal system had been reformed. This paper introduces the contents of the 2011 reform of the legal system of China's personal income tax, and comments from the start of its history and analysis of China's personal income tax.

  1. 收入税与社会保障对收入再分配的调节效应%The Effect of Income Tax and Social Security Adjusting Income Redistribution

    Institute of Scientific and Technical Information of China (English)

    周志莹

    2015-01-01

    The national income redistribution has contributed to narrowing the social members’income gap af-ter the initial distribution came into being,and promoting the fair and reasonable income distribution.By using the relevant data,the paper analyzed the influence of personal income tax,social security expenditure and income on in-come distribution in China since 2000.The author found that the effect of income tax adjusting on income distribu-tion was weak,although the income tax was progressive obviously for different income levels.The strength of social security adjusting on income redistribution was far greater than the income tax,but the effect of adjusting was also limited.The paper analyzed the reasons for these problems,and put forward relevant policy suggestions.%国民收入再分配有助于缩小居民在初次分配后形成的收入差距,促进收入分配的公平与合理。利用相关数据分析2000年以来个人收入税、社会保障支出与收入对居民收入分配的影响,研究发现,收入税虽然对于不同收入等级具有明显的累进性,但对收入差距的调节效果较弱,社会保障对再分配的力度远大于收入税,但其调节效果也十分有限。通过分析这些问题形成的系列原因,可提出相应政策建议。

  2. 关于我国房地产企业所得税筹划的思考%Thinking about planning for China's real estate enterprise income tax

    Institute of Scientific and Technical Information of China (English)

    郑军

    2013-01-01

      鉴于我国当前的企业所得税政策,房地产企业还存在相当大的企业所得税筹划空间。文章分别从房地产企业所得税筹划的必要性、可行性分析、筹划的目标、筹划方法和所得税具体筹划要点等方面来论述我国房地产企业所得税的筹划措施。%In view of our current corporate income tax policy, the real estate business there are a large enterprise income tax planning space. Respectively, from the necessity of real estate enterprise income tax planning , feasibility analysis, planning goals , planning methods and income tax specific planning points discussed aspects of real estate enterprises income tax planning measures .

  3. Characteristics in Corporate Income Tax System in the Netherlands%荷兰公司所得税方面的特色税制

    Institute of Scientific and Technical Information of China (English)

    翟刚

    2012-01-01

    This paper introduces the corporate income tax system in the Netherlands to the Chinese investors, and is divided into two parts: the first part focuses on introducing relevant tax issues of corporate income tax in the Netherlands which Chinese investors are concerned about, including participation exemption, tax consolidation, tax treatment of losses and some tax preferences; and the second part mainly deals with tax issues related to tax planning on investing the third country through the Netherlands by the Chinese investors, namely tax issues of Dutch intermediary companies including the holding company tax system, financing structure and the tax treaty network in the Netherlands.%本文向中国对外投资者介绍了荷兰公司所得税制度。文章主要分为两部允第一部分重点介绍中国投资者投资荷兰所关心的荷兰公司所得税的相关问题,包括参股免税、合并纳税、亏损的处理以及某些税收优惠;第二部分重点介绍中国投资者通过荷兰向第三国投资的税收筹划问题,即荷兰中介公司的税收问题,包括荷兰的控股公司税制、融资架构和税收协定网络等。

  4. 我国个人所得税对城镇居民收入的调节效应研究%Research of the Moderating Effect of the Personal Income Tax on the Income of the Urban Residents in China

    Institute of Scientific and Technical Information of China (English)

    黄凤羽; 王一如

    2012-01-01

    个人所得税对城镇居民收入的再分配效应可以分别从总量和结构的角度进行考察。对不同口径“税前收入”与“税后收入”的研究均发现.我国个人所得税有助于缩小城镇居民的基尼系数.但社会保障缴款显示了一定的逆向调节作用。通过结构分析发现.高收入居民的纳税比重、平均税率、税收累进程度均高于低收入组,但差别不大。同时,各收入组间收入结构、赡养人口的差别。影响了税收的再分配效应。%This paper analyzes the redistribution effect of the personal income tax on the income of the urban residents from the perspectives of the total amount and structure respectively. The studies of "pre-tax income" and "after-tax income" based on different statistical standards show that China's personal income tax contributes to reduce the Gini coefficient of the urban residents, but the social security contribution plays a reverse role. The structure analysis finds that the proportion of tax payment, average rate of tax and tax progressivity are slightly higher in the high income group than those in the low income group. Also, different income structures and family dependents between groups also influence the redistribution effect of taxation.

  5. Is China’s Personal Income Tax Really Progressive%我国个人所得税真的很累进吗

    Institute of Scientific and Technical Information of China (English)

    石子印

    2014-01-01

    At present, many studies have concluded that China’s personal income tax is highly progressive. But the paper ar-gues that the conclusion is problematic and considers that the higher progressivity of personal income tax is only limited to certain income ranges. Based on the classification of three types of income ranges (narrow, moderate and broad income range), the paper calculates the progressivity of personal income tax in different income context. The results show that the progressivity of personal income tax decreases gradually in all types of income ranges, and the progressivity of broad income range is far below than international standards. These indicate that it is impossible to get a higher progressivity of personal income tax in the case of poor revenue integrity, and the higher progressivity of personal income tax under narrow income range is just an illusory appearance.%目前有很多研究得出了我国个人所得税具有很高累进性的结论。文章质疑这种结论,认为个人所得税的高累进性仅局限在一定的收入范围。在区分狭义、中义、广义三种收入的基础上,文章计算了2008年个人所得税在这些收入下的累进性。结果显示,个人所得税的累进性在三种收入下逐渐减小,广义收入的累进性远低于国际水平。这表明了在收入完整性很差的情形下,个人所得税是不可能得到很高累进性的,狭义收入下计算的个人所得税具有较高累进性只是一种虚幻的表面现象。

  6. Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice

    Directory of Open Access Journals (Sweden)

    Ivica Urban

    2016-06-01

    Full Text Available This article is a preface to a special issue of Financial Theory and Practice, which is devoted to the comparison of tax wedge on labour income in Croatia and other EU countries. The articles in this issue have arisen from the students’ research project, undertaken in 2015. This Preface outlines the motivation behind the research project, explains the most important methodological issues, and reviews the literature on the measurement of tax wedge in Croatia.

  7. The conceptual scope of the definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991, as an example of incorrect legal definition

    Directory of Open Access Journals (Sweden)

    Artur Halasz

    2016-06-01

    Full Text Available The subject of this study is the analysis of the conceptual scope of the legal definition of securities in the provisions of the Personal Income Tax Act of 26 July 1991. The aim of the publication is to identify, following law analysis, that the definition of legal securities is an example of incorrect legal definition. The article goes on to point out the tax effects of this legal definition.

  8. 26 CFR 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...

    Science.gov (United States)

    2010-04-01

    ... acquiring shareholder establishes to the satisfaction of the district director his right to such exclusion... of a United States shareholder under section 951(a) shall not, when distributed through a chain of... corporation with respect to such United States shareholder. See section 959(b). The exclusion from the...

  9. Economic impacts of illness in older workers: quantifying the impact of illness on income, tax revenue and government spending

    Directory of Open Access Journals (Sweden)

    Passey Megan E

    2011-06-01

    Full Text Available Abstract Background Long term illness has far reaching impacts on individuals, and also places a large burden upon government. This paper quantifies the indirect economic impacts of illness related early retirement on individuals and government in Australia in 2009. Methods The output data from a microsimulation model, Health&WealthMOD, was analysed. Health&WealthMOD is representative of the 45 to 64 year old Australian population in 2009. The average weekly total income, total government support payments, and total taxation revenue paid, for individuals who are employment full-time, employed part-time and not in the labour force due to ill health was quantified. Results It was found that persons out of the labour force due to illness had significantly lower incomes ($218 per week as opposed to $1167 per week for those employed full-time, received significantly higher transfer payments, and paid significantly less tax than those employed full-time or part-time. This results in an annual national loss of income of over $17 billion, an annual national increase of $1.5 billion in spending on government support payments, and an annual loss of $2.1 billion in taxation revenue. Conclusions Illness related early retirement has significant economic impacts on both the individual and on governments as a result of lost income, lost taxation revenue and increased government support payments. This paper has quantified the extent of these impacts for Australia.

  10. TAX SYSTEM FOR MEMBERS OF THE PERSONNEL LIVING IN FRANCE -DECLARATION OF INCOME FOR 1999-

    CERN Multimedia

    Division des ressources humaines

    2000-01-01

    This text is also available on the Human Resources Division Web site.ImportantThe French tax authorities have informed the Organisation of certain changes to the tax system applicable to certain members of the CERN personnel residing in France. The CERN Management is currently seeking to clarify a number of points relating to the application of these measures. For the moment, members of the personnel residing in France are requested to follow the intructions outlined below and any other related instructions published later in 2000.To deal with the increasing number of requests for personal advice, the Human Resources Division has set up a Help-Desk, on 72838, which will direct you to the relevant in-house or outside services.However, as the Human Resources Division cannot speak for the tax authorities and does not have the necessary resources to handle all the problems that are referred to it, members of the personnel are strongly urged to contact the French tax authorities directly, either at the information...

  11. TAX SYSTEM FOR MEMBERS OF THE PERSONNEL LIVING IN FRANCE - DECLARATION OF INCOME FOR 2003 -

    CERN Multimedia

    HR Department

    2004-01-01

    (Please see the web pages) Important The French tax authorities have informed the Organization of certain changes to the tax system applicable to certain members of the CERN personnel residing in France. The CERN Management is currently seeking to clarify a number of points relating to the application of these measures. For the moment, members of the personnel residing in France are requested to follow the instructions(1) outlined below and any other related instructions published later in 2004. To deal with the increasing number of requests for personal advice, the Human Resources Department has set up a Help-Desk, on 72838, which will direct you to the relevant in-house or outside services. However, as the Human Resources Department cannot speak for the tax authorities and does not have the necessary resources to handle all the problems that are referred to it, members of the personnel are strongly urged to contact the French tax authorities directly, either at the information desks organised at the pla...

  12. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Science.gov (United States)

    2010-04-01

    ... holdings); and (iii) such foundation receives in return an amount which equals or exceeds the fair market... professional fees, interest, and rent and taxes upon property used in the foundation's operations. Where a... from historic buildings held open to the public, deductions for amounts paid or incurred in 1971...

  13. The progressivity of personal income tax in South Africa since 1994 ...

    African Journals Online (AJOL)

    5The imperative to reduce poverty levels in South Africa requires not less but more public expenditure and probably higher tax levels. The purpose of this study is, .... compensate for inflation and to retain progressivity. South Africa also moved ...

  14. Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?

    NARCIS (Netherlands)

    S. Cnossen (Sijbren)

    2017-01-01

    textabstractThis paper surveys and evaluates the corporation tax systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits; profits, interest and royalties; or economic rents. The current

  15. The Determination of Optimal Value of the Firm in the Short and Long Run by Fine Tuning the Debt Ratio and Payout Ratio under the New Dutch Income Tax Code

    NARCIS (Netherlands)

    Renaud, J.E.O.

    2004-01-01

    The optimal value of the firm under the new Dutch income tax reform act in 2002, is reconsidered in this discussion paper. Tax shield of debt-financing and the aggregate tax payments of its joint investors are simultaneously considered. A more-period model is presented for making integrated decision

  16. The determination of optimal value of the firm in the short and long run by fine tuning the debt ratio and payout ratio under the new Dutch income tax code

    NARCIS (Netherlands)

    Renaud, Jan

    2004-01-01

    The optimal value of the firm under the new Dutch income tax reform act in 2002, is reconsidered in this discussion paper. Tax shield of debt-financing and the aggregate tax payments of its joint investors are simultaneously considered. A more-period model is presented for making integrated decision

  17. The Determination of Optimal Value of the Firm in the Short and Long Run by Fine Tuning the Debt Ratio and Payout Ratio under the New Dutch Income Tax Code

    NARCIS (Netherlands)

    Renaud, J.E.O.

    The optimal value of the firm under the new Dutch income tax reform act in 2002, is reconsidered in this discussion paper. Tax shield of debt-financing and the aggregate tax payments of its joint investors are simultaneously considered. A more-period model is presented for making integrated

  18. The determination of optimal value of the firm in the short and long run by fine tuning the debt ratio and payout ratio under the new Dutch income tax code

    NARCIS (Netherlands)

    Renaud, Jan

    2004-01-01

    The optimal value of the firm under the new Dutch income tax reform act in 2002, is reconsidered in this discussion paper. Tax shield of debt-financing and the aggregate tax payments of its joint investors are simultaneously considered. A more-period model is presented for making integrated

  19. The Determination of Optimal Value of the Firm in the Short and Long Run by Fine Tuning the Debt Ratio and Payout Ratio under the New Dutch Income Tax Code

    NARCIS (Netherlands)

    Renaud, J.E.O.

    2004-01-01

    The optimal value of the firm under the new Dutch income tax reform act in 2002, is reconsidered in this discussion paper. Tax shield of debt-financing and the aggregate tax payments of its joint investors are simultaneously considered. A more-period model is presented for making integrated decision

  20. The determination of optimal value of the firm in the short and long run by fine tuning the debt ratio and payout ratio under the new Dutch income tax code

    NARCIS (Netherlands)

    Renaud, Jan

    2004-01-01

    The optimal value of the firm under the new Dutch income tax reform act in 2002, is reconsidered in this discussion paper. Tax shield of debt-financing and the aggregate tax payments of its joint investors are simultaneously considered. A more-period model is presented for making integrated decision

  1. The study on the annual tax declaration of business income tax of enterprise%浅析最新版企业所得税年度申报表

    Institute of Scientific and Technical Information of China (English)

    孙婷

    2015-01-01

    By comparing the similarities and differences of new tax declaration about business income tax with the old, the paper summarized some key points, that are basic information, period expense, income tax policy, and remind the taxpayers some important issues.%本文通过比较2014版企业所得税申报表与2008年版的异同,总结出新报表的要点有增加企业基础信息表、期间费用明细表、所得税政策等内容,据此为企业填报所得税报表提出指导建议。

  2. On the Fairness of a Family-based Individual Income Tax System and the Orientation of Individual Income Tax Reform in China%按家庭征个人所得税会更公平吗?——兼论我国个人所得税改革的方向

    Institute of Scientific and Technical Information of China (English)

    刘尚希

    2012-01-01

    Individual income tax system in the USA cannot be a fine example for China. The increasingly complex individual income tax system in the USA constrains its function in income distribution regulation. More than a half of the OECD member states have abandoned the old system and transformed to imposing individual income tax on individuals which makes tax system more simple and also prevents tax from interfer- ing into 'marriage neutralization'. Moreover, there are more than 27 countries (or areas) which have adopted the flat tax, which makes individual income tax system more simple, transparent and fair. To give up progres- sive tax, difficulties in imposing individual tax on the basis of family or individuals and balancing between classified tax collection and comprehensive tax collection will no more exist. To establish new view of fairness, the individual income tax reform in China should aim at the flat tax.%美国的个人所得税(简称“个税”)制度很难成为我国个税改革的样板。越来越复杂的美国个税束缚了其调节分配功能的发挥。超过一半的OECD成员国已经放弃旧制,改为按个人课征个税,这使税制变得简单,同时避免了个税对社会“婚姻中性”的妨碍。世界上已有27个国家和地区实行单一税,个税变得进一步简单、透明和实质公平。放弃累进税,个税按个人征收还是按家庭征收的选择、分类征收与综合征收的权衡等难题将不复存在。树立新的公平观,我国个税改革应走向单一税。

  3. Talking About the Problems and Its Countermeasures on New Personal Income Tax%新个税存在的问题及解决措施

    Institute of Scientific and Technical Information of China (English)

    尹小萍

    2013-01-01

    为进一步完善个人所得税税制,2011年新个人所得税(以下简称“新个税”)法案应运而生。对于实行以3500元的免征额为主要改革内容的新个税能否够切实摆脱中国个税陷入的困境,实现缩小贫富差距、社会公平的目标,大多持怀疑的态度。针对这一问题,以新个税为基础,结合国外的主要税制模式,分析中国个税制度仍存在的问题,进而为中国个税今后的改革方向提出几点建议。%In order to perfect personal income tax system,In 2011 the new personal income tax law passed.Whether implementing with cost deduction of 3500 yuan as the main content of the reform of the new tax could really get rid of our country tax difficulties ,achieve the goal of narrowing the gap between the rich and the poor and promoting social fairness,most of people hold skeptical attitude.In order to solve this problem,we are based on the new personal income tax,combined with the overseas main tax system modes,analyze the problems existing in the tax system,and then put forward some suggestions for the reform direction of our country tax.

  4. The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and Canada

    OpenAIRE

    Renée Antonieta Villagra Cayamana; Jorge Antonio Villagra Cayamana

    2013-01-01

    Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses. In this line, taxpayers and companies, particularly, as well as the Tax Administration must be alert, regarding topotential modifications of the terms of the Peruvian tax treaties already in force; mainly about the withholding tax rate applied to royalties in the Convention ...

  5. 26 CFR 1.6654-4 - Waiver of penalty for underpayment of 1971 estimated tax by an individual.

    Science.gov (United States)

    2010-04-01

    ... of a husband and wife entitled to file a joint return for the taxable year under section 6013). Thus, for example, even if the aggregate gross income of a husband and wife (entitled under section 6013 to... underpayment of estimated tax shall not apply if the husband and wife have, in the aggregate, income...

  6. 加强我国个人所得税收入分配功能的改革探索%Reform Exploration on Strengthening the Income Distribution Function of Personal Income Tax in China

    Institute of Scientific and Technical Information of China (English)

    胡绍雨; 申曙光

    2013-01-01

    通过对我国现行个人所得税收入分配功能的分析和定位可看出,我国目前贫富差距惊人,城乡收入差距悬殊,从基尼系数分析显示,我国已经步入了国际警戒线,造成这种情况的原因是我国个人所得税不能充分执行其调节收入分配的功能。通过对税收制度方面和税收征收管理方面缺失的研究,显示我国个人所得税收入调节功能存在着严重的缺陷,影响其功能发挥的原因有个人所得税没有体现税负公平的基本原则、个人收入所占的比重较低、调控客体不完全到位等。针对这些影响因素,本文提出了强化我国个人所得税收入分配功能的改革思路,主要是对个人所得税制课税模式、功能定位、税收扣除方式等方面的调整。%This article first has carried on the analysis and the localization of China's current income distribution of personal income tax at present in our country, the income gap between rich and poor is amazing, as well as the urban and rural gap. The analysis from the Gene coefficient shows that China has entered the international warning line. The reason for this is that the personal income tax in our country can not fully perform its income distribution function. And then through the research of the tax system and tax collection and management deficiencies, it can clearly see that China's personal income tax revenue adjustment function exists in serious defects. The reasons affecting its function are that the personal income tax does not embody the basic principles of fair tax burden, the proportion of personal income tax is low, and the objects of control don’t fully exist in place etc. In view of these factors, we puts forward the ideas of reform to strengthen the income distribution function of personal income tax of our country, mainly on the adjustments to the aspects of personal income tax model, function positioning, and tax deduction method.

  7. What Are the Most Effective Adjustments To Ease Individual Income Tax Burdens?

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    The Chinese Government’s recent economic stimulus measures are attracting much attention because of its plan to increase people’s incomes and alleviate enterprises and residents’ economic burden.

  8. THE METHODICAL APPROACH TO THE ESTIMATION OF THE IMPORTANCE OF TAXES IN FORMING OF INCOMES OF BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION ON THE EXAMPLE OF THE BELGOROD REGION

    Directory of Open Access Journals (Sweden)

    Valentina F. Tarasova

    2016-01-01

    Full Text Available Article is devoted questions of formation of tax incomes of budgetary system of the Russian Federation. Approaches of a regional tax policy are proved by granting of tax privileges. The system of factors allowing quantitatively to estimate value of tax payments in formation own and aggregate prots of the budget is offered; approbation on an example of the budget of the Belgorod region is spent.

  9. 所得税核算思路及账务处理%Income Tax Accounting Ideas and Accounting Treatment

    Institute of Scientific and Technical Information of China (English)

    许秋梅

    2011-01-01

    从资产负债表债务法基本理念的建立着手,对资产负债表债务法的核算原理进行研究。结合实际案例,详述所得税核算的整体思路和账务处理方法,为财务人员正确掌握资产负债表债务法的核算程序、准确核算所得税提供参考。%Balance sheet debt method from the establishment of the basic concept of balance sheet debt to study method of accounting principle.Actual case,elaborating on income tax accounting overall design ideas and accounting treatment methods for financial person

  10. 77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction

    Science.gov (United States)

    2012-07-24

    ... Excise Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... qualified subchapter S subsidiaries) and the indoor tanning services excise tax. DATES: This correction is... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting...

  11. Individual Income Tax Declaration Process Problems and Countermeasures%探析个人所得税申报过程存在问题及对策

    Institute of Scientific and Technical Information of China (English)

    白源

    2012-01-01

    针对个人所得税在组织申报过程中暴露出纳税人诚信意识差、主动意识不强、法律意识淡薄、制度不完善等直接影响个人所得税征缴的诸多问题,作者从四个方面提出了解决的对策。%In view of the problems exposed in the individual income tax declaration process such as the tax-payer good faith consciousness is lacking, active consciousness is not strong, legal consciousness is weak, the system is imperfect, and so on, which directly affect the collection of the individual income tax. The author put forward the countermeasures from four aspects.

  12. 41 CFR 302-15.13 - What are the income tax consequences when my agency pays for my property management services?

    Science.gov (United States)

    2010-07-01

    ... consequences when my agency pays for my property management services? 302-15.13 Section 302-15.13 Public... TRANSACTION ALLOWANCES 15-ALLOWANCE FOR PROPERTY MANAGEMENT SERVICES General Rules for the Employee § 302-15.13 What are the income tax consequences when my agency pays for my property management services? When...

  13. The use of tax planning schemes based on the differential taxation of labor income and capital income. Tööjõu ja kapitali maksustamise erinevustel põhinevate maksude planeerimise skeemide kasutamine Eestis

    Directory of Open Access Journals (Sweden)

    Priit Sander

    2013-01-01

    Full Text Available The current paper covers one of the tax optimization schemes popular in Estonia – full or partial replacement of labor income with dividends. Such scheme is used by some owner-managers as the regulation concerning emoluments of members of management body is very flexible. The main incentive to use the scheme is to reduce tax burden as dividends are only subject to income tax but emoluments to the members of management body are also taxed with the social tax. Basic results show that considered schemes are widespread. We estimate that due to replacement of salaries and wages with dividends there was a significant loss in social tax revenues in Estonia during 2005-2008. In majority of the sectors average dividends of ownermanagers in 2008 were higher than their average salaries. Also, the average amount of owner-managers’ emoluments in majority of the sectors was below the national monthly average salary, in some cases it was even below subsistence level

  14. 改革个人所得税征收模式面临的三大难题%Challenges of Reform of the Personal Income Tax

    Institute of Scientific and Technical Information of China (English)

    白景明

    2011-01-01

    在建立分类与综合相结合的个人所得税制上已形成共识,要实现这一目标需破解三大难题。首先,要在合理划分个人收入类别的基础上把部分类别收入归为综合课税。建议把现行工薪所得.劳务报酬.稿酬所得和企业事蝉位承包经营所得归为一类综合课税。现行个体工商户经营所得仍采行分类课税。其次,重新确定费用扣除额。纳入综合课税的劳动报酬的费用扣除额本质上是劳动力补偿支出。确定该项费用扣除额时理应考虑个人住房贷款支出压力。再次,合理确定征收期限。综合课税可考虑按年收入计税,操作上要建立单位之间个人收入信息沟通制度。总体结论是改革要循序渐进。综合课税侧重收入调节,分类课税注重宏观经济运行调控。%In the presence of the establishment of a cross classified and integrated personal income tax system, three problems need to be solved. First, some categories of income should be classed with the integrated tax on the basis of a reasonable classification of personal income categories. The current wage income, labor remuneration, royalties and income from contracted management of enterprises and institutions should be classified as a category of the integrated tax. The classified tax should still be applied to the income from production or business operation conducted by self-employed industrial and commercial households. Secondly, the cost deduction should be re- determined. The tax deduction for the cost of labor income is essentially a labor compensation expenses and should be determined on the basis of the individual spending pressures of mortgage. Thirdly, the collection period should be determined reasonably. The integrated income tax should be collected yearly. The paper suggests that the reform of the personal income tax should be pushed ahead gradually. The integrated income tax should be designed for income

  15. 所得税核算两种差异的问题浅析%Analysis of the Income Tax Accounting in Two Kinds of Difference

    Institute of Scientific and Technical Information of China (English)

    曹海霞; 韩晓琴; 张丽霞

    2015-01-01

    “The accounting standards for Enterprises No. eighteenth”the provisions of the enterprise income tax in accordance with the balance sheet debt method, identified two differences need to carry out the adjustment of tax, one of the temporary differences and tax adjustment, the other is the permanent difference tax adjustment. This article analyzes the two kinds of differences.%《企业会计准则第18号—所得税》规定企业所得税按资产负债表债务法进行核算,确定了两种差异需要进行纳税调整,一是对暂时性差异进行纳税调整,二是对永久性差异进行纳税调整。本文就这两种差异进行举例分析。

  16. Using payroll deduction to shelter individual health insurance from income tax.

    Science.gov (United States)

    Hall, Mark A; Hager, Christie L; Orentlicher, David

    2011-02-01

    To assess the impact of state laws requiring or encouraging employers to establish "section 125" cafeteria plans that shelter employees' premium contributions from tax. Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008-2009. Case studies were conducted in Indiana, Massachusetts, and Missouri--three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15-17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a "snowball" fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law. © Health Research and Educational Trust.

  17. Tax-Exempt Bonds: Retirement Center Bonds Were Risky and Benefited Moderate-Income Elderly.

    Science.gov (United States)

    1991-03-01

    accordance with generally accepted government auditing standards. We obtained 0 0 informal comments from AAhA and the Public Securities Association...and M"y PFe by Tye of Unit Engannc foe Memonly fi "Type of nt Low High Low High Studio/efficiency $30,416 $37,060 $884 S1,007 One-bedroom 47,825...by-case basis when an organization files for tax-exempt status or during subsequent audits . We did not eval- uate is enforcement of this ruling. Our

  18. The Effects of Replacing Income Tax Deductions for Children with Children's Allowances: A Microsimulation.

    Science.gov (United States)

    Meyer, Daniel R.; And Others

    1991-01-01

    Argues that a children's allowance could be instituted in this country that would decrease poverty and welfare participation while not costing the federal government any additional resources. Discusses microsimulation model that shows effects of three levels of children's allowances on government revenues, family incomes, welfare use, and labor…

  19. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

    Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders

    2016-01-01

    We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax su...

  20. Identifying cost-minimizing strategies for guaranteeing target dairy income over feed cost via use of the Livestock Gross Margin dairy insurance program.

    Science.gov (United States)

    Valvekar, M; Cabrera, V E; Gould, B W

    2010-07-01

    Milk and feed price volatility are the major source of dairy farm risk. Since August 2008 a new federally reinsured insurance program has been available to many US dairy farmers to help minimize the negative effects of adverse price movements. This insurance program is referred to as Livestock Gross Margin Insurance for Dairy Cattle. Given the flexibility in contract design, the dairy farmer has to make 3 critical decisions when purchasing this insurance: 1) the percentage of monthly milk production to be covered, 3) declared feed equivalents used to produce this milk, and 3) the level of gross margin not covered by insurance (i.e., deductible). The objective of this analysis was to provide an optimal strategy of how a dairy farmer could incorporate this insurance program to help manage the variability in net farm income. In this analysis we assumed that a risk-neutral dairy farmer wants to design an insurance contract such that a target guaranteed income over feed cost is obtained at least cost. We undertook this analysis for a representative Wisconsin dairy farm (herd size: 120 cows) producing 8,873 kg (19,545 lb) of milk/cow per year. Wisconsin statistical data indicates that dairy farms of similar size must require an income over feed cost of at least $110/Mg ($5/cwt) of milk to be profitable during the coverage period. Therefore, using data for the July 2009 insurance contract to insure $110/Mg of milk, the least cost contract was found to have a premium of $1.22/Mg ($0.055/cwt) of milk produced insuring approximately 52% of the production with variable monthly production covered during the period of September 2009 to June 2010. This premium represented 1.10% of the desired IOFC. We compared the above optimal strategy with an alternative nonoptimal strategy, defined as a contract insuring the same proportion of milk as the optimal (52%) but with a constant amount insured across all contract months. The premium was found to be almost twice the level obtained

  1. Income inequality in Romania: The exponential-Pareto distribution

    Science.gov (United States)

    Oancea, Bogdan; Andrei, Tudorel; Pirjol, Dan

    2017-03-01

    We present a study of the distribution of the gross personal income and income inequality in Romania, using individual tax income data, and both non-parametric and parametric methods. Comparing with official results based on household budget surveys (the Family Budgets Survey and the EU-SILC data), we find that the latter underestimate the income share of the high income region, and the overall income inequality. A parametric study shows that the income distribution is well described by an exponential distribution in the low and middle incomes region, and by a Pareto distribution in the high income region with Pareto coefficient α = 2.53. We note an anomaly in the distribution in the low incomes region (∼9,250 RON), and present a model which explains it in terms of partial income reporting.

  2. 我国个人所得税收入实现的影响因素分析%Analysis of Influencing Factors for Individual Income Tax in China

    Institute of Scientific and Technical Information of China (English)

    刘海英

    2015-01-01

    This paper investigates relevant factors affecting personal income tax revenue from an equity perspec‐tive .By making multivariate regression analysis ,results indicate that industry income gap and commodity retail price index are negatively correlated with personal income tax revenue;while cash expenditure of urban resi‐dents ,percentage of urban population and total government spending are positively correlated with personal in‐come tax revenue .Therefore ,in the future ,we should make personal income tax reform based on China’s real‐istic socio‐economic background ,labor supply elasticity ,inflation rate and principles in weighing fairness and efficiency ,and rationally determine tax burden distribution weight ,tax rate structure and other issues to pro‐mote the reform of personal income tax system that unifies synthesis and classification .%文章基于公平视角考察了影响个人所得税收入的相关因素,通过多元回归分析结果表明:行业收入差、商品零售价格指数两项因素与个人所得税收入呈负相关关系;城镇居民现金消费支出、城镇人口百分比及政府支出这三项因素与个人所得税收入呈正向相关关系。因此,今后个人所得税制改革的重点应立足我国现实的社会经济背景、劳动供给弹性、通货膨胀率及公平与效率的权衡原则,合理确定税收负担的分配权数、费用扣除标准及税率结构等问题,以推进综合与分类相结合的个人所得税制改革。

  3. Income and Expenditure Records of Taxes in Wu Slips Unearthed at Zoumalou%走马楼吴简赋税收支记录管窥

    Institute of Scientific and Technical Information of China (English)

    于振波

    2009-01-01

    根据走马楼吴简的赋税收支记录可知,赋税的种类不同,征收与管理的方式也有所不同.例如赋税的缴纳,有自送与代输;对于不宜分割物品,采用合户征收或折纳等方式;对赋税的账目管理,采用"莂"的形式,以便各方面互相监督;船师在不同仓库之间的赋税转运中发挥着重要作用.%According to income and expenditure records of taxes in Wu slips unearthed at Zoumalou, Changsha, different types of taxes were levied and managed by different methods. For example, some taxes were sent to pay by tax hearers themselves, but other taxes were collected by those who were designated by authorities and sent to government warehouses. Items which should not be split were levied on joint families or were substituted by other items with the same price. Accounts were managed by the methods facilitating mutual supervision. Chuanshi (boatmen) played important role in tax transshipment among warehouses.

  4. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  5. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

    Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders

    2016-01-01

    We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax...... subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments....

  6. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Science.gov (United States)

    2010-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and... property shall be limited to the extent the at risk rules under the investment tax credit provisions and...

  7. 税收制度调节收入分配差距的效果研究--基于中国数据的理论与经验研究%Research on Tax System Regulating Income Distribution Gap

    Institute of Scientific and Technical Information of China (English)

    黄桂兰

    2014-01-01

    Scientific taxation system is to optimize the allocation of resources to maintain market unity ,promote social justice ,and to achieve stability of the state system of protection .Though ,China’s current tax’s income distribution functions continue to be strength-ened , and tax system on income distribution gap does not reflect the effect of the regulation .Tax system on income distribution gap moder-ating effect must pass a corresponding mechanisms and effective ways to achieve .By building a “tax - taxes and its elements - tax system and tax structure - tax collection ,” the “four in one” system , using tax data for 1994 ~ 2012 China’s tax regime regulating the effects , income distribution gap theoretical analysis and cointegration analysis is studied in this paper .Study found that China’s current tax system is not conducive to the regulation of income distribution gap ;Macro tax burden ,VAT expanded the income gap ; regulation of the turnover tax system is not significant and should play a role in regulating the consumption tax loss of function ;income tax significantly narrowed the gap in income distribution ,but the effect is not due to personal income taxes .To this end ,through the rational design of the turnover tax system , it should improve income tax situation ,improve the property tax system related to taxes ,improve tax collection system ,and give full play to the tax system regulating income distribution gap .%科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障①。虽然我国现行的税收的收入分配职能不断强化,但是税收制度对收入分配差距的调节效果并未体现。税收制度对收入分配差距的调节效果必须通过一个相应的机制和有效的途径实现,本文通过构建一个“税收---税种及其要素---税系搭配及税制结构---税收征管”的“四位一体”系统,运用1994~2012年的税

  8. An Empirical Analysis of Direct Tax's Impact on Individual Income Distribution%直接税对居民收入分配影响的实证分析

    Institute of Scientific and Technical Information of China (English)

    潘文轩

    2015-01-01

    Direct tax is an important factor affecting individual income distribution and is one of the main measures to reduce indiv-iduals' income gap. With quantitative methods including tax progressivity measurement, income before and after tax comparison as well as multiple regression, the paper makes an empirical analysis of China's direct tax's impact on individual income distribution from Year 2002 to 2012 based on urban residents' income and spending data with seven income levels. The outcome reveals that though individual direct tax burden has some degree of progressivity, the overall effect of direct tax on reducing income inequality is not quite obvious. The main reason for such result is inappropriate tax category structure and tax design in current direct tax system. From tax category view , individual income tax performs better than property tax in reducing income gap. Based on the objective of promoting equal individual income distribution, direct tax reform should focus on regulating high income and enhancing relevant taxes levying on holding and transferring property. Adjusting tax category structure within direct tax system as well as optimizing tax design and tax collection of individual income tax and property tax is core in the process.%直接税对居民收入分配有重要影响,是缩小居民收入差距的主要手段之一。文章基于我国城镇居民按收入七等分组的收入和支出数据,综合运用了税负累进性测度、税前与税后收入差距比较、多元回归分析等定量研究方法,对2002-2012年间我国直接税居民收入分配效应进行了实证分析,结果发现:我国个人直接税负具有一定程度的累进性,但直接税降低收入不平等的总体效果并不十分明显,这与现行直接税的内部税种结构失衡、税制要素设计不合理等因素有关。分税种来看,个人所得税调节收入分配的效果优于财产税。基于促进居民收入公平分配

  9. General equilibrium effects of increasing carbon taxes in Sweden

    Energy Technology Data Exchange (ETDEWEB)

    Harrison, G.W. [South Carolina Univ., Columbia, SC (United States). Dept. of Economics, College of Business Administration; Kristroem, B. [Swedish Univ. of Agricultural Sciences, Umeaa (Sweden). Dept. of Forest Economics

    1997-09-01

    Sweden was one of the first countries to introduce carbon taxes, and is currently evaluating further carbon taxes. The authors were asked to advise a government commission charged with undertaking the official Swedish evaluation. We did so by constructing and simulating a computable general equilibrium model of Sweden. In this report, the carbon tax debate in Sweden is first reviewed, then our model is described and the main results presented. The conclusion from the cost-benefit analysis is clear, the benefits of increasing the carbon tax in Sweden are a tiny fraction of the costs that consumers must pay in the form of higher prices and reduced incomes. Although we do not put much credence in the gross benefit numbers, they do serve to highlight the basis of our conclusion that carbon tax increases are not currently justifiable in Sweden. 35 refs., 13 tabs.

  10. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31...

  11. 26 CFR 31.3201-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201-1... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31...

  12. 26 CFR 31.3221-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-1... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31...

  13. 26 CFR 31.3221-3 - Supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-3 Supplemental tax... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3...

  14. 26 CFR 31.3301-2 - Measure of tax.

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-2 Measure of tax. The tax for any... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section...

  15. Tax competitiveness of the European Union member countries

    OpenAIRE

    Konderlová, Beata

    2011-01-01

    This thesis deals with the tax systems and tax competitiveness of the European Union countries. Aim is to analyze the influence of competitiveness on the growth of tax revenues for selected taxes. The analysis is applied to a personal income tax, corporate income tax and value added tax. The method of constant tax shares divides the total tax revenues growth in the monitored period between two effects -- the influence of competitiveness and the influence of growth in total tax revenues. The t...

  16. Green tax reform in Denmark

    OpenAIRE

    Andersen, Mikael Skou

    1994-01-01

    In June 1993, the new Danish coalition government introduced a comprehensive tax reform that includes a substantial package of new green taxes. The tax reform, which became effective on 1 January 1994, will gradually phase in new green taxes worth approximately 12 billion DKK (1.6 billion ECU) to substitute for decreased income taxes.

  17. On the Understanding of Income Tax Accounting%浅谈对我国所得税会计的认识

    Institute of Scientific and Technical Information of China (English)

    陈飞昊

    2012-01-01

    the new accounting standards have penetrated the concept of the balance sheet-liability method into income tax accounting. In my article, based on the basic theories of income tax accounnng, I will elaborate some changes and innovations in the new accounung standards in detail. What's more. I also elaborate the recognition, measurement and list of deferred income tax asset and liability, which are formed by the temporary differences. Finally, according to the specific realities of our county, I will put forward some thoughts and suggestions in order to achieve convergence with the international accounung standards.%新会计准则已经将资产负债表债务法的核算理念全面渗透到所得税会计核算中。本文将以所得税会计的基本理论为前提,详细阐述新会计准则中的的一些变化与创新,以及由暂时性差异形成的递延所得税资产和递延所得税负债的确认、计量和列示。最后,根据我国的具体实际,对我国所得税会计提出一些思考和建议,以实现与国际会计准的趋同。

  18. Environmental taxes

    DEFF Research Database (Denmark)

    Ekins, P.; Andersen, Mikael Skou; Vos, H.

    on their environmental effectiveness and on the political barriers to their implementation. It provides illustrative examples of environmental taxes only; comprehensive reviews are available from OECD (1995).http://www.eea.europa.eu/publications/92-9167-000-6-sum/page002.html [Summary available in 10 languages]...... been identified and reviewed in this report. Within the limitations of the studies, it appears that these taxes have been environmentally effective (achieving their environmental objectives) and they seem to have achieved such objectives at reasonable cost. Examples of particularly successful taxes...... to implementation, especially of energy (particularly on specific sectors or regions); and on low income groups can be overcome by: a) careful design, b) the use of environmental taxes and respective revenues as part of policy packages and green tax reforms, c) gradual implementation; d) extensive consultation...

  19. 工业企业所得税筹划策略分析%Analysis of Industrial Enterprises Income Tax Planning Strategies

    Institute of Scientific and Technical Information of China (English)

    陈玉清

    2012-01-01

    The industrial enterprises in the development process need to work in accordance with income tax planning arrangements, which are better 'able to help businesses improve the efficiency of tax planning to lay a good tax environment for the enterprise healthy and stable development. Need to adhere to several basic principles of industri',d enterprises in the tax planning process, including the principle of legality, ahead of principle, the principle of risk prevention, lay an important foundation for a comprehensive scientific development of the industrial enterprises. Industrial enterprise income tax planning for the existence of consciousness is weak, the lack of scientific management, tax planning methodology is not perfect, from investment and financing aspects of tax planning, tax costs need to be considered for enterprise development to create more efficiency .%工业企业发展过程中需要按照所得税税收筹划工作的安排开展工作,从而能够更好地帮助企业提升税收筹划效益,为企业健康稳定发展创造良好的税收环境。工业企业税收筹划过程中需要坚持几个基本原则,主要包括合法性原则、超前性原则、风险防范原则,为工业企业全面科学发展奠定重要的基础。工业企业所得税税收筹划过程中存在意识薄弱、缺乏科学化管理、税收筹划方法体系不健全等问题,应从投资方面和筹资环节进行税收筹划,需要对税收成本进行分析,为企业发展创造更多的效益。

  20. Tax Planning on One-time Annual Bonus under the New Individual Income Tax Law%个人所得税法修改后全年一次性奖金的纳税筹划

    Institute of Scientific and Technical Information of China (English)

    覃庆寅; 韦坚

    2012-01-01

    The new individual income tax law has been put into force since September 1,2011.The tax method of one-time annual bonus is likely to generate non-reasonable tax burden,and lead to the unreasonable situation of tax increment exceeding the bonus increment.It is necessary to plan reasonably the amount and ways of bonus payment with the purpose of avoiding abnormal intervals of bonus amounts,and make a best combination scheme for salary and bonus.%修改后的新个人所得税法于2011年9月1日起施行。全年一次性奖金的计税办法容易导致税负不合理,出现税额的增量超过奖金增量的不合理现象。单位在发放奖金时,有必要合理地筹划奖金发放的数额和方式,避开奖金发放数额的异常区间,制定工资与奖金最佳组合方案。

  1. Understanding the Tax Gap1

    OpenAIRE

    Mazur, Mark J.; Plumley, Alan H.

    2007-01-01

    The Tax Gap is defined as the difference between the amount of tax imposed by the Tax Code and the amount that is reported and paid with timely filed returns. For the federal government, the gross tax gap is estimated at $345 billion for Tax Year 2001 (after the collection of late and enforced payments, the net tax gap is estimated at $290 billion for Tax Year 2001). This paper explains the concept of the tax gap, discusses how it is estimated, and points out some limitations with the estimates.

  2. Analyzing Break Point of Individual Income Tax of Year-end Bonus and Making Use of It%浅析年终奖的个人所得税临界点及运用

    Institute of Scientific and Technical Information of China (English)

    侯君邦

    2011-01-01

    This paper analyzes the critical point of the one-time bonus at the end of the year when calculate the personal income tax, and makes further analysis on how to make tax planning, under the premise of considering the critical point of the personal income tax.%本文简要分析年终一次性奖金在个人所得税计算时的临界点,并进一步分析在考虑个人所得税临界点的前提下,如何进行纳税筹划.

  3. 新个人所得税纳税筹划探析--以工资薪酬为例%Analysis of the New Personal Income Tax Planning:Taking the Salaries for Example

    Institute of Scientific and Technical Information of China (English)

    熊银

    2013-01-01

      根据新个人所得税的相关规定,以工资薪酬为例,提出相应的纳税筹划,对于新个人所得税实施中的问题提出相关建议。%According to the relevant provisions of the new personal income tax, taking the salaries for example, this paper proposes appropriate tax planning, and makes recommendations for the problems in the new personal income tax.

  4. Tributação sobre consumo: o esforço em onerar mais quem ganha menos / Taxation over consumption: over taxing the low-income tax payers

    Directory of Open Access Journals (Sweden)

    Valcir Gassen

    2013-07-01

    Full Text Available Este artigo tem como objetivo examinar a tributação sobre o consumo e o peso que ela representa na renda da população brasileira, demonstrando o quão regressiva é nossa matriz tributária. Após uma análise sucinta das espécies tributárias que incidem sobre o consumo, abordou-se nosso sistema tributário sob a perspectiva da capacidade contributiva, como princípio limitador do poder de tributar e garantidor do chamado mínimo existencial. Logo em seguida, discutiu-se a relação desses tributos com a renda de nossa população. Por fim, formulou-se propostas alternativas para o atual modelo, com o intuito de instigar o debate acerca da necessidade de se pensar em uma reforma tributária que permita alcançar uma maior justiça social.This article aims to analyze the taxation over consumption and the influence that it represents in the income of the Brazilian population, demonstrating how our tributary system is regressive. After a brief analysis of tax species that rest upon over the consumption, we will be addressing our taxation system from the viewpoint of ability to pay, as a limiter principle of the power to tax and guarantor of so-called existential minimum. Shortly thereafter, we will work with the relationship of these taxes with the income of our population. Finally, it will be proposed alternatives to the current model, with the intention to stimulate the discussion about the need to consider a tax reform that enable us to achieve a bigger social justice.

  5. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Science.gov (United States)

    2010-04-01

    ... item of community income relative to other income items, the couple's financial situation, the requesting spouse's educational background and business experience, and whether the item of community...

  6. On the Reform of Personal Income Tax: A Design of Comprehensive Tax Rates%个人所得税改革研究的延展:一种综合税率设计

    Institute of Scientific and Technical Information of China (English)

    何代欣

    2011-01-01

    This paper focuses on the design of classified and comprehensive income tax rate tables with the aim of constructing a combined tax rate structure,and places emphasis on expense deduction and tax rate trade-off.It aims to meet the basic requirements of current reform of personal income tax and reflects the overall effectiveness of the design of comprehensive and classified income tax rates.According to the main idea of gradual reform,this paper provides the reference to the construction of tax rate design for the overall implementation of personal income tax in China in the future.%本文以综合与分类相结合的税率结构为目标,重点设计了分类所得税税率表和综合所得税率表,并有侧重地研究了费用扣除和税率权衡这两个问题。这一思路旨在对接现阶段个人所得税改革的基本要求,并且体现综合税率设计与分类税率的整体有效。依照渐进式改革方案的主要思路,本文为我国将来个人所得税的整体推进,提供构建税率设计的参考。

  7. 从公平角度看我国个人所得税税收征管制度的完善%Improvement of China’s Individual Income Tax Collection and Management System from the Perspective of Fairness

    Institute of Scientific and Technical Information of China (English)

    刘萍

    2014-01-01

    符合现实国情并能有效实施,是一个良好税制必须满足的硬标准。税制设计和税收征管是决定个人所得税成败的关键因素。本文以公平与效率的基本理论和二者之间的逻辑关系探讨为视角,分析我国个人所得税征管的实施现状,提出应以追求公平价值优先为我国个人所得税的征管制度的指导思想以及完善个人所得税征管方式的理论建议。%Realistic national conditions and effective implementation are a hard standard for a good tax sys-tem. Tax design and tax collection and management are the key to the success of individual income tax. Based on the basic theory of fairness and efficiency and their logical relationship, the paper explores the implementation status of China’ s individual income tax collection and proposes some guiding thoughts of individual income tax collection system and theoretic suggestion for the improvement of individual income tax collection and management measures in pursuit of fair value priority.

  8. Economic Development, Personal Income Tax Adjustment and China's Urban Household Income Disparity%经济发展、个人所得税调整与城镇居民收入差距

    Institute of Scientific and Technical Information of China (English)

    张涛; 刘生龙

    2014-01-01

    The current paper collects panel data of China's 28 provinces, municipalities and autonomous regions during 2003-2012 to test on the validation of Kuznets curve in China on one hand. On the other hand, this paper tests on the impacts of personal income tax adjustment in 2006 and 2011 on China's urban household income disparity. The empirical results indicate there is a significant Kuznets curve in China's urban household income distribution. When per capita GDP reached about RMB 20000 yuan, China's urban household income disparity will decline with the further growth of per capita GDP. This re-sult is consistently with empirical conclusion of cross-country panel data. Based on the Kuznets curve, the empirical results also indicate that the impact of personal income tax adjustment in 2006 on urban household income disparity is not signifi-cant, while personal income tax adjustment in 2011 has significantly reduced China's urban household income disparity.%通过收集中国28个省、市、自治区2003-2012年的面板数据一方面验证库兹涅茨曲线在中国是否成立,另一方面,在库兹涅茨曲线基础之上验证2006年和2011年个人所得税调整对中国城镇居民收入差距的影响。实证研究结果表明,库兹涅茨曲线在中国显著存在,而且当人均实际GDP达到20000元(2003年不变价格)左右时,中国城镇居民的收入差距随着人均GDP的进一步增加而逐渐下降,与跨国面板的实证结论一致。在该库兹涅茨曲线基础之上2006年个人所得税调整对城镇居民收入差距的影响不显著,而2011年的个人所得税调整则显著地降低了中国城镇居民的收入差距。

  9. 26 CFR 1.1494-1 - Returns; payment and collection of tax.

    Science.gov (United States)

    2010-04-01

    ... having as one of its principal purposes the avoidance of Federal income taxes. If the plan has been so... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Returns; payment and collection of tax. 1.1494...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1494-1 Returns; payment and...

  10. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    This paper is the first to consider a large scale natural experiment to estimate the effect of taxes on house prices. We find that a 1 percentage-point increase in income tax rates lead to a drop in house prices of at most 2.2%. This corresponds to a tax capitalization for the average household o...

  11. 26 CFR 1.9300-1 - Reduction in taxable income for housing displaced individuals.

    Science.gov (United States)

    2010-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Reform Act of 1969 § 1.9300-1... identification number of the displaced individual on the taxpayer's income tax return. (b) Provision of housing... wife, whether the husband and wife file a joint income tax return or separate income tax returns...

  12. Tax planning strategies for physicians.

    Science.gov (United States)

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

    The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

  13. 75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Science.gov (United States)

    2010-07-06

    ... 516 of the Tax Increase Prevention Reconciliation Act of 2005. These final regulations affect a broad... income taxes that is derived directly or indirectly from tax consequences or tax strategy described in... participated in their development. List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping...

  14. 企业所得税对上市公司资本结构的影响--基于税率衡量、税法变化和企业规模的视角%Impact of Corporate Income Tax on Listed Company’s Capital Structure -Based on Tax Measurement, Tax Law Change and Enterprise Scale

    Institute of Scientific and Technical Information of China (English)

    熊风

    2015-01-01

    建立合理的资本结构是企业财务管理追求的目标之一,传统的资本结构理论认为企业所得税与公司资本结构密切相关。文章以2004-2012年中国A股上市公司为样本,从所得税最佳衡量变量、新旧税法和企业规模3个角度检验了企业所得税对上市公司资本结构的影响。实证结果表明,拟合的边际税率是测度中国企业所得税税负的最佳变量,所得税与公司资本结构显著正相关,但2008年新税法使其相关性减小。同时,由于小公司的外部融资约束更强,所得税对小公司资本结构的影响比大公司小。%To establish a feasible capital structure is one of the goals of corporate financial management. The traditional capital structure theory believes that corporate income tax is closely related to the company’s capital structure. Using China's A-share listed firms from 2004-2012 as samples, the impact of corporate income tax on listed company's capital structure is examined. The empirical results show that the simulated marginal tax rates is the best variable to measure the company’s income tax rates and the income tax is significantly and positively correlated with the capital structure. However, the new tax law implemented in 2008 has reduced their correlation. And the impact of income tax on small firms' capital structure is smaller than that on big companies, as the former is faced with financial constraints.

  15. 26 CFR 31.3111-3 - When employer tax attaches.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3...

  16. 26 CFR 31.3301-1 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable for... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section...

  17. 26 CFR 31.3111-4 - Liability for employer tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4...

  18. 26 CFR 31.3111-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers § 31.3111... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section...

  19. 26 CFR 31.3101-3 - When employee tax attaches.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3...

  20. 26 CFR 31.3101-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees § 31.3101... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section...

  1. 探讨施工企业营业税、所得税税收筹划%Business Tax and Income Tax Planning of Construction Enterprises

    Institute of Scientific and Technical Information of China (English)

    王艳坤

    2013-01-01

    每个纳税人都有依法纳税的义务,同时进行税收筹划也是其履行的职责。在激烈的市场竞争中,施工企业为了获取更多的收益,必须要承揽到施工项目,造成企业之间相互压价、承诺垫资等现象,进而导致企业资金周转紧张,资金使用成本较高,利润空间狭小,经济运行效益不高。此时,施工企业应借助税收筹划来缓解压力。%Each taxpayer has the obligation to pay tax in accordance with law, and at the same time carrying on the tax planning is also the duties. In the fierce market competition, construction enterprises force price down and loan for the construction project. It causes enterprise capital turnover tension, high use cost of funds, narrow profit space, and the economic operation efficiency is not high. At this time, the construction enterprises should use tax planning to relieve stress.

  2. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  3. 中美比较视域下个人所得税制演进逻辑与改革效应%Evolution Logic and Reform Effect of Individual Income Tax System from the Perspective of Sino US Comparison

    Institute of Scientific and Technical Information of China (English)

    彭海艳

    2012-01-01

    After 100 years of development, the tax model, rate structure as well as expense deduction of Ameri- can individual income tax system is getting more and more perfect. American individual income tax system fully reflects the requirements of macroeconomic and social development, and plays a significant role in fiscal revenue and income redistribution. From the comparative analysis of the logic of evolution and the effect of the reform of individual income tax system both in China and the United States, it is clearly seen that the Chinese individual income tax system needs to be improved. So, in order to reform and improve individual income tax system, the American tax system model can be viewed as reference. Meanwhile, comprehensive individual income tax system should be adopted. It is also important to reduce the tax rate level and marginal tax rate, to improve the expense reduction system and to intensify tax collection.%美国个人所得税制历经百年发展,其税制模式、税率结构以及费用扣除等方面日臻成熟、完善,且充分体现了宏观经济和社会发展的要求,发挥了较好的财政收入和收入再分配职能。比较分析中美两国个人所得税演进逻辑及改革效应,可以看出中国个人所得税制有待完善。借鉴美国税制模式,改革与完善中国个人所得税制的方向为:逐步向"综合个人所得税制"转变;降低税率的档次和边际税率;完善费用扣除制度;加大税收征管力度等。

  4. Taxing Soft Drinks

    OpenAIRE

    Roy Bahl

    2011-01-01

    This paper reviews the practice of levying an excise tax on soft drinks in sub-saharan African countries, and evaluates this practice against theoretical norms for levying an excise tax. The question is whether such taxes are justified or whether they are discriminatory and impose a welfare cost on the country. The paper concludes that the sin tax justification does not hold for soft drinks, nor do income distribution justifications. Arguably the best reason for such a levy is revenue, but th...

  5. 个人所得税缩短贫富差距的作用分析%Analysis of the effect of the personal income tax to shorten the gap between the rich and poor

    Institute of Scientific and Technical Information of China (English)

    李雨洋; 李维刚

    2014-01-01

    With the development of economy,the living standards of our people continue to improve,some people have reached the level of income,more so,it is necessary to properly adjust the personal income tax. In order to ensure people's basic living expenses are not affected,high income taxes,the medium income tax,no tax low income,in order to shorten the gap between the rich and the poor. The normal operation of both countries,or to create a stable and harmonious society,both cannot do without the taxpayer to pay tax.%随着经济的发展,我国人民的生活水平不断提高,一部分人已经达到较高的收入水平,因此,有必要对个人收入进行适当的税收调节。在保证人们基本生活费用支出不受影响的前提下,高收入者多纳税,中等收入者少纳税,低收入者不纳税,以此缩短贫富差距。无论国家的正常运转,还是创建稳定和谐的社会,都离不开纳税人缴纳的税款。

  6. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    Science.gov (United States)

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  7. Design of.NET Framework technology in the enterprise income tax account management system based on%基于.NET Framework技术的企业所得税台账管理系统的设计

    Institute of Scientific and Technical Information of China (English)

    田娜

    2014-01-01

    Has been the provincial tax system of the income tax account by manual registration,at the same time compared to the corporate income tax and value-added tax and other more complex,therefore,prone to error with at time of registration,and inefficient, and difficult to implement on income tax management. Therefore,to improve the management of account of enterprise income tax mode,tax management personnel in order to meet the work needs,and the implementation of dynamic monitoring and tracking management of enterprise income tax,it is very important.The issue of the use of.NET Framework technology and Oracle9i database storage technology to design the enterprise income tax account management system,and through system testing, has a certain practicality,to improve the management of the enterprise income tax has great effect.%一直以来省级国税系统的所得税台账一般采用手工进行登记,同时企业所得税与增值税等相比,更加复杂,因此,在登记的时候具有容易出错,并且效率低下,并很难实施对所得税的管理。因此,提高对企业所得税台账管理的方式,以此更好的满足税收管理人员的工作需要,并实施对企业所得税的动态监控与跟踪管理,显得非常重要。本课题运用.NET Framework技术与Oracle9i 数据库存储技术设计了企业所得税台账管理系统,并经过系统测试,具有一定的实用性,对提高对企业所得税的管理具有很大的作用。

  8. A Distributional Analysis of Green Tax Reforms

    OpenAIRE

    Gilbert E. Metcalf

    1999-01-01

    I measure the distributional impact of a shift toward greater reliance on environmental taxes (a green tax reform) using both annual and lifetime income measures to rank households. An environmental tax reform can be designed that has a negligible impact on the income distribution when the funds are rebated to households through reductions in the payroll tax and personal income tax. I also analyze trade-offs among competing goals of efficiency, equity, and ease of administration in the design...

  9. Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon

    Directory of Open Access Journals (Sweden)

    Oludele Akinloye Akinboade

    2015-12-01

    Full Text Available Taxation provides a predictable and stable flow of revenue to finance development objectives. This is important in a country like Cameroon that has serious challenges with meeting its development objectives. Small and medium enterprises (SMEs are significant for economic growth in the country, contributing as much as about 22 percent of the gross domestic product. SMEs generate taxable incomes. They also collect employment and value added taxes on behalf of the government. Taxation, however, imposes high cost to small businesses. SMEs are less tax compliant in comparison to large businesses. SMEs are considered the ‘hard to tax group from the informal sector.’ As such, the literature suggests that only a fraction of their taxable incomes is reported to tax authorities. Against this background, factors that correlate with tax compliance of 575 small and medium size companies in Cameroon are discussed from a survey of companies in the manufacturing and wholesale sectors. High registration cost and time-consuming processes promote tax non-compliance. The perception that tax system is corrupt discourages registration and filing compliance. When there are too many compliance hurdles, the probability of filing compliance is reduced. However, a fair and static system encourages filing and registration compliance. A clear and consistent tax system promotes filing compliance. Authorities that understand their responsibilities and are willing to respond to enquiries during the registration process promote tax compliance in general.

  10. 个人所得税纳税遵从行为的演化博弈分析%INDIVIDUAL INCOME TAX COMPLIANCE: EVOLUTIONARY GAME ANALYSIS

    Institute of Scientific and Technical Information of China (English)

    黄阳; 周亚; 李克强

    2011-01-01

    由于纳税人在申报收入时,存在“效仿”行为,并在一定程度上形成了“羊群效应”,从而应用演化博弈方法对个人所得税的纳税遵从行为进行分析.结果表明,遵从率存在多均衡解,且在某些条件下,均衡解是稳定的%Individual income tax evasion is a phenomenon widely recognized in many countries, the level of non-compliance varies. A vast amount of research work has been done to study this phenomenon based on expected utility function, game theory and behavioral economics. But the existing research work has not given tangible explanation regarding the level of non-compliance, such as the high rate of tax compliance and multi- equilibrium. The authors believe that there exists group effect in individual decision of tax compliance and a theoretical framework was developed based on evolutionary games. It is concluded that there exist multiple equilibriums in the level of non-compliance and under certain conditions, the equilibrium is steady.

  11. THE WORLD OF TAx DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Alexei V. Dujov

    2015-01-01

    Full Text Available In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application of a tax deduction in the value-added tax and the tax to incomes of physical persons. the conclusions about the multilateral nature of the tax deduction.

  12. The Definition of Profitable Activities and Improvement of Income Tax System Standard for Non-profit Organizations%营利性行为界定与完善非营利组织所得税制标准

    Institute of Scientific and Technical Information of China (English)

    张思强; 卞继红

    2011-01-01

    In addition to adherence to income purpose standard and related operating standard,the income tax system standards for non-profit organizations must also be added as follows: the upper limit of income tax preference must fit the objective of maximum organizational performance;the salaries difference exceeding the social average should be levied income tax;the returns of investment below risk-free return are exempt from income tax;if non-restrictive growth rate of net assets exceed the prescribed standards,net assets tax should be levied at progressive tax rate;the determination of pre-tax deductions for administrative expenses are based on the social service amounts.%非营利组织营利性行为所得的税制标准除了必须坚持收入用途标准和相关经营标准外,还必须做如下补充或修正:税收优惠所得上限符合组织绩效最大化目标;高于社会平均劳动报酬的薪酬差额应调增应纳税所得额;不高于无风险投资收益率的出资者回报免征所得税;非限定性净资产增长率超过规定标准的,实行超额累进税率征收净资产税;依社会服务总量确定管理费用的税前扣除额。

  13. The International Practice and Enlightenment of Securities Transaction ’s Income Tax%证券交易所得税的国际实践及启示

    Institute of Scientific and Technical Information of China (English)

    翁祖乐

    2015-01-01

    世界上证券交易发展相对成熟的国家已经开始课征证券交易所得税,并有不同的课税规定。探讨了美国、英国、日本和韩国开征证券交易所得税的实践,以期对我国建立证券交易所得税制度有所启示。%Some countries in the world where the development of securities transaction is relatively mature have already started to levy income taxes on the securities transaction, and have different taxation regulations. This paper probes into the practices of the United States, Britain, Japan and South Korea to levy the securities transaction’s income tax in order to get the enlightenment for our country to build the securities transaction income tax system.

  14. 26 CFR 1.1374-1A - Tax imposed on certain capital gains.

    Science.gov (United States)

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Section 1374 Before the Tax Reform Act of 1986 § 1.1374-1A Tax imposed on... 1374 imposes a tax (computed under paragraph (b) of this section) on the income of such corporation..., or (2) An amount equal to the tax which would be imposed by section 11 on the taxable income of the...

  15. An Empirical Analysis of Equity Relationship between Indirect Taxes and Income Distribution in China%我国间接税与收入分配公平关系的实证分析

    Institute of Scientific and Technical Information of China (English)

    杨杨; 杜剑; 束磊

    2012-01-01

    In tax theory, the indirect taxes are regressive, and they are beneficial to the management efficiency, but not conducive to the social equity. Based on the time series data from 1994 -2009, the Kuznets ratio is cal- culated to measure the income gap of residents. An empirical study is carried out about the impact of value-added tax, eonsumptlon tax, business tax, resource tax, urban construction tax, mad all indirect taxes on the Kuznets ratio. The result shows that the indirect taxes which include VAT account for such a considerable proportion of the total tax revenue that tax revenue can not adjust the income gap effectively. So it is neeessm'y to adjust this gap gradually in future. And consumption tax, one of the indirect taxes, plays a significant role in narrowing the income gap of residents to some extent. Thus, it can be regulated appropriately so that it can promote social eq- uity.%税收理论认为间接税具有累退性,有利于征管效率但不利于社会公平。采用1994~2009年时间序列数据,计算出库兹涅茨比率以衡量居民收入分配差距,通过对增值税、消费税、营业税、资源税、城建税、全部间接税对库兹涅茨比率影响的实证研究表明,目前我国以增值税为代表的间接税占税收总收入的比重过高,不利于发挥税收调节收入分配差距的作用,需要在今后逐步加以调整;同时间接税中的消费税有一定的缩小我国居民收入分配差距的作用,可以适当加以规范,以发挥其促进社会公平的作用。

  16. 26 CFR 31.3211-1 - Measure of employee representative tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee representative tax. 31.3211...

  17. 26 CFR 31.3202-1 - Collection of, and liability for, employee tax.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Collection of, and liability for, employee tax...

  18. 26 CFR 31.3201-2 - Rates and computation of employee tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Rates and computation of employee tax. 31.3201...

  19. 26 CFR 31.3221-2 - Rates and computation of employer tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Rates and computation of employer tax. 31.3221...

  20. tax system for members of the personnel living in france: – Declaration of income for 2002 –

    CERN Multimedia

    2003-01-01

    http://cern.ch/hr-div/internal/generalinfo/impots/impots.asp Important 1) The French tax authorities have informed the Organization of certain changes to the tax system applicable to certain members of the CERN personnel residing in France. The CERN Management is currently seeking to clarify a number of points relating to the application of these measures. For the moment, members of the personnel residing in France are requested to follow the instructions outlined below and any other related instructions published later in 2003. 2) To deal with the increasing number of requests for personal advice, the Human Resources Division has set up a Help-Desk, on 72838, which will direct you to the relevant in-house or outside services. However, as the Human Resources Division cannot speak for the tax authorities and does not have the necessary resources to handle all the problems that are referred to it, members of the personnel are strongly urged to contact the French tax authorities directly, either at the informati...

  1. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Science.gov (United States)

    2010-04-01

    ..., an attorney who kept his books by use of the cash receipts and disbursements method, was entitled at... deductible on account of receipt of $1,200 fee (1,000/1,500 of $390) 260 Although $1,200 was later collected... computations. Thus, if the amount collected as the fee were only $500, the estate tax deductible on the...

  2. Tax Cut Legislation: What's Fair? Lesson Plan.

    Science.gov (United States)

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…

  3. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Science.gov (United States)

    2010-04-01

    ... the taxpayer extract, process, and transport, distribute, or sell minerals or their primary products... the taxpayer is foreign mineral income, whether or not the crude oil was extracted by the taxpayer. In... integrated oil company must treat as foreign mineral income from sources within a foreign country or...

  4. On Difference of Tax Burden and Its Impact of Families with Different Income in Taiwan%台湾不同收入家庭的税负差异及其影响分析

    Institute of Scientific and Technical Information of China (English)

    张彦英

    2016-01-01

    “公平正义”是税收制度设计与实施时政府及民间均强调的原则、功能和目标。总体而言,台湾地区收入越高的家庭承担税负水平也越高,整个税制呈现较为明显的累进性,促进了收入公平再分配。然而,与其他发达国家和地区相比,宏观税负水平过低和所得税占比不太高等因素制约了台湾地区税制收入再分配效应的发挥。近年来,台湾地区几乎所有税制改革均朝向改善收入再分配、追求量能课税和减轻中低收入家庭负担的目标,未来改革趋势也如此。这些对大陆扭转当前税负分担不合理、构建公平税制体系都具有一定的借鉴意义。%“Fairness and justice” is the principle, function and objective that both government and non-government sec-tors have stressed when designing and implementing the tax system. Generally speaking, the higher a household income is the higher the tax burden he is to bear in Taiwan. The overall tax system presents an obvious progressiveness, which promotes eq-uitable income redistribution. However, compared with other developed countries and regions, factors such as the low level of macro tax burden and the modest proportion of income tax are found to have limited the effect of redistribution in the tax system of Taiwan. In recent years, almost all of the tax reforms in Taiwan have been made to improve income redistribution, seek taxa-tion paying according to ability and reduce the burden of low-income families. These practices will, no doubt, also signal the future trend of the tax reform in Taiwan and, the writer believes, can serve us mainland as reference in reversing our current unreasonable tax burden and building a fair tax system.

  5. 明治日本所得税法立法过程考论%A Research on the Legislative Process of Income Tax in Meiji Japan

    Institute of Scientific and Technical Information of China (English)

    崔金柱

    2014-01-01

    Since the mid-Meiji period, to accomplish the national policy of Rich state and strong army, the Japan government adopted a series of measures to increase revenue. The Ministry of Finance (MOF) ifrstly carried out land tax reform and tried to restore the tariff autonomy, but that still failed to improve the ifscal situation. Under this circumstance the MOF ofifcials, leading by Matukata Masayoshi began to imitate the western states, and tried to bring new tax system into Japan. Through repeated studies on UK, German, US and other European countries, they decided to bring in the income tax, which existed only in UK and other few states then. Why and how did Japan choose to bring in income tax? And in what kind of way they dealt with the contradiction between foreign system and its own tradition and social reality? The essay would try to answer these questions.%明治中期开始,日本政府为实现其富国强兵政策,采取了一系列增强财政收入的措施,当时的大藏省在相继进行地税改革以及试图恢复关税自主权之后,仍然没有扭转财政入不敷出的状况。在此情况下,以松方正义等为首的大藏省官员效仿欧美国家,开始将新的税制引入日本。通过对当时欧美各国税制进行反复研究,决定引进当时只在英国等极少数国家实行的所得税制。近代日本为何引进所得税?又是如何完成对所得税法的立法程序?在此过程中如何处理外来制度与本国传统及实际的矛盾?文章试图解答这些问题。

  6. 我国个人所得税对收入分配的影响:不同来源数据与角度的考察%The Effect of China's Individual Income Tax on Income Distribution: Based on Different Perspectives and Data from Different Sources

    Institute of Scientific and Technical Information of China (English)

    李青

    2012-01-01

    本文以税前后收入份额差距、平均税率作为指标,分别从纳税人与收入的角度对2000—2009年间我国个人所得税的再分配效应与累进性进行了考察。基于公开统计数据的计算表明:就纳税人角度而言,个人所得税在收入分配方面发挥了明显的正效应,而且还呈现出不断加强的累进性。基于学者王小鲁测算的数据所进行的计算则表明:个人所得税的再分配效应与累进性相对较弱,且从收入角度来看,个人所得税反而表现出累退性。有关结论的差异提示,改善征管与统计状况是转向分类综合模式个税,加强个税再分配功能的必要条件。%By calculating average tax rates and pre-tax and after-tax income shares, the author evaluates the redistribution effect and the progressivity of China's individual income tax during the ten years from 2000 to 2009, from the perspectives of income groups of taxpayers and income composition. Based on the data of income groups published by statistic authority, the calculation indicates that individual income tax has played an active role in improving income distribution and progressivity became stronger and stronger during this period, while weaker redistribution effect and the regressive effect of individual income tax on income distribution is shown by the calculation using the data estimated by Xiaolu Wang. The discrepancy of the conclusions has important policy implication that an effective system of tax collecting and statistic is necessary to set up a more comprehensive individual tax system and to improve the redistribution function of individual tax.

  7. 26 CFR 1.1502-5 - Estimated tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1)...

  8. 26 CFR 31.3403-1 - Liability for tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for tax. 31.3403-1 Section 31.3403-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection...

  9. 26 CFR 31.6151-1 - Time for paying tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Time for paying tax. 31.6151-1 Section 31.6151-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

  10. 股票期权个人所得税纳税筹划%Individual Income Tax Planning of Stock Option

    Institute of Scientific and Technical Information of China (English)

    康晓欢

    2016-01-01

    At present, the relevant tax laws of China's equity incentive are not perfect. If the enterprise pays little attention to the tax saving skills, employees will be "underpaid", which seriously dampens the enthusiasm of the staff, so it is necessary to carry out equity incentive tax planning. This paper mainly adopts case analysis method, through the comparison of different stock option payment, in order to find the optimal scheme.%目前,我国关于股权激励的相关税收法律尚不健全,如果企业很少关注其中的节税技巧,将会使员工“多劳少得”,严重挫伤员工积极性,所以进行股权激励纳税筹划很有必要。本文主要采用案例分析法,通过比较不同的股票期权发放方式,以寻求最优的节税方案。

  11. The effect of interest income tax on income redistribution:Based on the survey data of urban residents in China from 2000 to 2007%利息税的收入再分配效应研究——基于2000-2007年中国城镇居民调查数据

    Institute of Scientific and Technical Information of China (English)

    何辉; 尹音频; 张清

    2011-01-01

    利息税是我国政府调节居民消费的重要政策工具,它对居民储蓄与消费的影响不言而喻.然而,我国利息税的收入再分配效应如何?尤其基于实证方面的检验是学界值得进一步探讨的问题.本文力图从平均税率累进性和税后基尼系数的角度,在理论方面分析了利息税对收入再分配的影响;在实证方面,利用中国2000-2007年城镇居民调查数据进行了实证检验.通过实证分析发现:第一,利息税平均税率在城镇不同收入组之间都具有累进性,从而利息税具有收入再分配的正效应.第二,利息税的税后基尼系数小于税前基尼系数,即利息税具有缩小收入差距的作用;第三,利息税的收入再分配效应因时期不同而存在差异;第四,降低利息税率导致利息税的收入再分配效应减弱.%Interest income tax is an important political tool for Chinese government to regulate the consumption of residents,which has a certain effect on the relationship between saving and consumption. It is worthwhile to further discuss the effect of interest income tax on income redistribution in China, especially from the empirical perspectives. From the angles of average tax rate progressiveness and pre - tax and after - tax Gini coefficient, the effect of interest income tax on income redistribution is theoretically analyzed. Empirically, the effect is tested using the survey data of urban residents from 2000 to 2007. The results are as follows: First, the average rate of interest income tax is progressive among different income groups, therefore has a positive effect on income redistribution. Second, the Gini coefficient of after - tax interest is less than the pre - tax Gini coceffieient: it is meant that the interest income tax has the effect for reducing income gap. Third, there are differences of the effect in the various periods. Fourth, reducing the rate of interest income tax weakens the income redistribution effect of

  12. 26 CFR 1.1201-1 - Alternative tax.

    Science.gov (United States)

    2010-04-01

    ... January 1, 1962, section 802(a)(2), as amended by the Life Insurance Company Income Tax Act of 1959 (73... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations—(1) In...

  13. 26 CFR 1.531-1 - Imposition of tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Imposition of tax. 1.531-1 Section 1.531-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.531-1 Imposition...

  14. 可抵扣亏损的递延所得税资产确认问题探析--以獐子岛递延所得税资产的确认为例%The Analysis of Deficit Deductible Deferred Income TaxAassets Confirmation---to confirm Zhangzi Island of deferred income tax assets as an example

    Institute of Scientific and Technical Information of China (English)

    王晓民; 白猛猛

    2015-01-01

    In the financial statements of the third‐quarter of 2014 ,Zhangzidao Group Co .Ltd , due to deficit ,confirmed the deferred income tax assets of 26 .4 million RMB ,which was later ,how‐ever ,called into question .This paper ,through the analysis of its main business products market prospect and financial situation ,comes to the conclusion that in the near future Zhangzidao Group Co . Ltd is not likely to obtain enough taxable income ,and therefore ,the confirmation of its deferred in‐come tax assets is unreasonable .In the end ,the author puts forward some advice about how to en‐hance the confirmation and management of deferred income tax assets of China’s listed companies in terms of Accounting Standards for Business Enterprises ( ASBE ) formulation , controlling shareholders and management responsibility ,and external audit supervision .%獐子岛集团在2014年三季度财务报表中,由于亏损而对2.64亿元递延所得税资产进行确认受到质疑。对獐子岛集团主营业务产品市场前景以及财务状况进行分析发现:獐子岛集团未来期间无法获得充足应纳税所得额,其递延所得税资产的确认是不合理的。从企业会计准则制定、控股股东以及管理层责任、外部审计监督三个方面提出加强我国上市公司递延所得税资产的确认与管理的建议。

  15. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words......, the choice of a specific tax base is not totally instrumental, it has some intrinsic moral value too. In this respect, the chapter ends with a comparison between taxing income and taxing consumption. It is shown that a tax on consumption raises questions that should be answered by political philosophers.......Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...

  16. The Function and Model of Reform of Individual Income Tax Law of China%论我国个人所得税法改革的功能定位与模式选择

    Institute of Scientific and Technical Information of China (English)

    施正文

    2012-01-01

    为解决收入分配格局中劳动报酬比例过低和居民收入比例过低的突出问题,需要高度重视税收调节在实现分配正义中的积极作用。为此,我国个人所得税法改革的目标应当是在逐步提高个人所得税收入规模的基础上,侧重于强化其调节收入分配的功能,选择综合与分类相结合的课税模式。%In order to solve the pre-eminent problem that the labor reward in our country' s distribution pattern and the residents' income are both too low, the positive effect of tax in the achievement of distributive justice must be paid high attention to. Therefore, the funtion of Individual Income Tax Law reform should be to choose a compre- hensive and also classified taxation model based on the gradual improvement of individual income tax, which should focus on the adjusting function of Individual Income Tax Law.

  17. Taxing the Rich

    OpenAIRE

    Landier, Augustin; Plantin, Guillaume

    2013-01-01

    Affluent households can respond to taxation with means that are not economically viable for the rest of the population, such as sophisticated tax plans and international tax arbitrage. This paper studies an economy in which an inequality-averse social planner faces agents who have access to a tax-avoidance technology with increasing returns to scale, and who can shape the risk profile of their income as they see fit. Scale economies in avoidance imply that optimal taxation is regressive at th...

  18. DEFERRED TAXES: FEATURES OF ACCOUNTING AND ANALYSIS IN AGRICULTURAL ORGANIZATIONS

    National Research Council Canada - National Science Library

    Krugljak Z. I

    2016-01-01

    The article highlights the results of the analysis of deferred taxes as indicators of the accounting financial statements, reflecting payments to the budget for income tax agricultural organizations...

  19. Accumulation of Tax-Loss Carryforwards : The Role of Book-Tax Non-Conformity

    NARCIS (Netherlands)

    S. Kohlhase (Saskia)

    2016-01-01

    textabstractUsing confidential corporate income tax return data, this paper investigates the association between book-tax non-conformity (measured as book-tax differences) and tax-loss carryforwards (TLCFs). I find that TLCFs are positively associated with temporary and permanent book-tax difference

  20. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

  1. On Tax Planning of Individual to Obtain a One-time Annual Bonus under the New Law on Personal Income Tax%在新个人所得税法下对个人取得全年一次性奖金纳税的筹划

    Institute of Scientific and Technical Information of China (English)

    韩福才

    2012-01-01

    根据新个人所得税法对个人取得全年一次性奖金征收个人所得税的规定,年终奖金在临界点与平衡点之间会出现多发少得的情况,通过了解个人所得税相关政策以及计税办法,对年终奖金进行合理纳税筹划,对于降低个人税收负担具有重要的意义。%To obtains the whole year once only award according to the new individual income tax law to levy the personal income tax, the year end bonus will appear the case of grant more and having less between the critical and equilibrium point, by understanding the individual in come tax policies and tax measures, to plan year-end bonus tax reasonably, and it is an importance for reducing the personal tax burden.

  2. 26 CFR 31.6302(c)-1 - Use of Government depositories in connection with taxes under Federal Insurance Contributions Act...

    Science.gov (United States)

    2010-04-01

    ... with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special...

  3. 26 CFR 1.802(b)-1 - Tax on life insurance companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies... August 16, 1954, section 802(b) imposes a tax on the 1954 life insurance company taxable income of...

  4. The Analysis of the New Round Reform of China's Personal Income Tax System:To View from Wage Income Reform%关于我国新一轮个人所得税改革的思考——基于工资薪金改革的角度

    Institute of Scientific and Technical Information of China (English)

    赵晔

    2011-01-01

    Recently,the reform and improvement of personal income tax is always a topic that attracts a lot of attentions.On the basis of soliciting social opinions from all quarters,the Standing Committee of National People's Congress decided to implement the new Personal Income Tax Law from September 1st in 2011.In this paper,at first we make a simple review of the new round personal income tax reform and analyze the change of the taxpayer's tax burden through comparing the detailed figures under the different draft.Then we discuss the influences that are caused by the new Personal Income Tax Law from the perspective of the comparison between the new Personal Income Tax Act and the old one.%近些年来,个人所得税的改革一直是大众所关心的话题。在广泛征求社会各界意见的基础上,全国人大常务委员会决定于2011年9月1日正式实施新个人所得税法。首先对此次新一轮个税的改革做一个简单的回顾,通过较为详细的数据对比,分析在不同个税草案之下纳税人税收负担所发生的变化。然后以新、旧个人所得税法间的比较为出发点,对新个人所得税法可能产生的诸多影响进行简单的探讨。

  5. 26 CFR 31.3211-2 - Rates and computation of employee representative tax.

    Science.gov (United States)

    2010-04-01

    ... representative tax. 31.3211-2 Section 31.3211-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954...

  6. 26 CFR 1.9006 - Statutory provisions; Tax Reform Act of 1969.

    Science.gov (United States)

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Tax Reform Act of 1969 § 1.9006 Statutory provisions; Tax Reform Act of 1969. Section 946 of the Tax Reform Act of 1969 (83 Stat. 729) provides as follows: Sec. 946... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Statutory provisions; Tax Reform Act of 1969. 1...

  7. 26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

    Science.gov (United States)

    2010-04-01

    ... return preparer at the tax return preparer's firm). The tax return preparer is not required to audit... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and...

  8. 26 CFR 31.3111-2 - Rates and computation of employer tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Rates and computation of employer tax....

  9. 26 CFR 31.3102-2 - Manner and time of payment of employee tax.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Manner and time of payment of employee tax....

  10. 26 CFR 31.3301-3 - Rate and computation of tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-3 Rate and... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Rate and computation of tax. 31.3301-3...

  11. 26 CFR 31.3101-2 - Rates and computation of employee tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Rates and computation of employee tax....

  12. 26 CFR 31.3111-5 - Manner and time of payment of employer tax.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Manner and time of payment of employer tax....

  13. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3302(a)-1... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Credit against tax for contributions paid....

  14. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3302(b)-1 Additional... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional credit against tax....

  15. Tax morale : theory and empirical analysis of tax compliance

    OpenAIRE

    Torgler, Benno

    2003-01-01

    Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant. This paper contains a short survey of important theoretical and empirical findings in the tax morale literature, focussing on personal income tax morale. The following three key topics are discussed: moral sentiments, fairness and the relationship between taxpayer and government. The survey stresses the ...

  16. On the Concept of "Human Orientation" Embodied in the Law of Individual Income Tax%论个人所得税法的“以人为本”

    Institute of Scientific and Technical Information of China (English)

    高丽霞

    2011-01-01

    个人所得税是调节收入分配的重要工具,它在调节贫富差距、实现社会公平方面能起到很好的作用。但是,我国个人所得税制度的人性保护现状,使纳税人没有得到公平对待,从而影响了个人所得税的功能发挥。有必要加大对个人所得税的改革力度,以发挥其公平调节作用,使我国的个人所得税制度能够更好地促进社会公平,更好地体现“以人为本”。%Individual income tax is an important tool to adjust the distribution of people's income, which plays an positive role in adjusting the gap between the poor and the rich, and realizing social justice as well. However, the protection conducted through the tax has not made taxpayers treated in a fair way, which has hindered the tax to fully function. In order to build a harmonious society, we have to strengthen the reform of individual income tax, making it fully play its role, so as to make individual income tax system promote social justice and to realize the concept of "human orientation" in a better way.

  17. Tax reform for low-wage workers.

    Science.gov (United States)

    Seipel, M M

    2000-01-01

    As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated.

  18. Taxes, Tuition Fees and Education for Pleasure

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo; Rose Skaksen, Jan; Malchow-Møller, Nikolaj

    2011-01-01

    are unconstrained, the optimal tax/fee system involves regressive income taxes and high tuition fees. A progressive labor income tax system may, on the other hand, be a second-best response to politically constrained, low tuition fees. Finally, the existence of individuals with different abilities will also move...

  19. Tax Evasion and Swiss Bank Deposits

    DEFF Research Database (Denmark)

    Johannesen, Niels

    Bank deposits in jurisdictions with banking secrecy constitute an effective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other jurisdictions...

  20. Tax policy at the outskirts of EU

    DEFF Research Database (Denmark)

    Vesterø Jensen, Carsten; Nielsen, Søren Bo

    2003-01-01

    on consumption, labour income and capital income, and compare these to similarmeasures for EU countries. In addition, we outline how Greenland's economic policy in other areasinterferes with tax policy. Especially fishery regulation, management of government-owned companies,and housing policy have major...... implications for the tax system.Key words: international benchmarking, effective tax rates, GreenlandJEL: H20, H25...

  1. The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments

    OpenAIRE

    John B. Shoven

    1988-01-01

    Japan is in the midst of reforming its national level individual and corporation income tax systems. Last year it abandoned its large system of tax free savings accounts and lowered individual marginal tax rates. A much more radical proposal is currently being advocated by the government and is well along the way towards passage in the Diet. The new proposal would significantly lower the statutory rate for the corporation income tax, lower individual rates further and increase the tax thresho...

  2. 18 CFR 154.305 - Tax normalization.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  3. A Review of Factors for Tax Compliance

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2011-03-01

    Full Text Available The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of voluntary compliance with individual income/profit tax filing and reporting obligations. The most important determinants identified are: economic factors as the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, fines and other non-economic factors as attitudes toward taxes, personal, social and national norms, perceived fairness etc.

  4. Direct Marketers and the Virginia Sales Tax

    OpenAIRE

    Whittle, Bill; Groover, Gordon Eugene, 1956-

    2009-01-01

    When farmers sell retail or to the end-user, they must collect sales tax on the gross sales price of all retail sales. For the purpose of sales tax rules, farmers making direct sales are treated like all retail merchants and are obligated to collect and remit the sales tax on all retail sales to each customer.ï_ 

  5. 48 CFR 52.229-6 - Taxes-Foreign Fixed-Price Contracts.

    Science.gov (United States)

    2010-10-01

    ... and taxes include fees and charges for doing business that are levied by the government of the country... social security or other employment taxes, net income and franchise taxes, excess profits taxes,...

  6. 基于工作过程的“企业所得税报税实务”课程开发与探究%A research and curriculum development of the course of tax return on enterprise income tax based on work experiences

    Institute of Scientific and Technical Information of China (English)

    冯秀娟

    2011-01-01

    Computing enterprise income tax payable,accounting calculation and filling out the income tax form returns are the difficult points both in the teaching and practical operation of taxation.Based on the operation process systemization,we develop the course curriculum of tax return on enterprise income tax.This paper elaborated on the background,course design,and the practice and evaluation of teaching results.%企业所得税是税收实务教学中的难点,企业所得税的会计核算及纳税申报又是实务操作中的难点,基于工作过程系统化的职业课程设计理念,我们开发了"企业所得税报税实务"课程,本文论述了该课程的开发背景、课程设计、教学实施以及考核评价等内容。

  7. Research on Green Income Tax to Promote the Development of Low Carbon Economy%促进低碳经济发展的绿色所得税研究

    Institute of Scientific and Technical Information of China (English)

    赵健; 陈明艺

    2016-01-01

    Based on the needs of the development of low carbon economy,from the sound of the green tax policy system concept of between 2004-2013 coal,petroleum and natural gas ultimately carbon dioxide emission quantity and green income tax,per capita GDP,industrial structure,urbanization rate as the object of study,and verifies the relationship between the development of low-carbon economy and green income tax.The study found that:tax revenue as an important way of government regulation and control of the economy,in the process of developing low -carbon economy is very necessary.The government should guide enterprises to develop low carbon energy through the preferential policies of enterprise income tax,to guide the orderly adjustment of industrial structure through relevant tax policies,and improve the incentive punishment mechanism of green income tax.%基于当前低碳经济发展的需要,从完善绿色所得税政策体系构想出发,以2004-2013年间的煤炭、石油、天然气最终二氧化碳排放量以及绿色所得税、人均GDP、产业结构、城市化率等为研究对象,验证了低碳经济发展与绿色所得税之间的关系。研究发现:税收作为政府调控经济的重要方式,在发展低碳经济的过程中是十分有必要的。政府应该通过企业所得税优惠政策引导企业开发低碳能源、通过相关税收政策引导产业结构的有序调整并完善绿色所得税的激励处罚机制。

  8. The Effects of Tax System to Income Distribution——Based on Income Distribution Function Method%个人所得税制度对收入分配效应的测度方法——基于收入分布函数的思路

    Institute of Scientific and Technical Information of China (English)

    黄恒君; 刘黎明

    2013-01-01

    针对微观数据缺乏的情况,借助位置-尺度分布族、截尾分布等统计概念与性质,提出了基于收入随机变量、分布函数的个人所得税制度对收入差距影响效应的测度方法.方法适用于微观调查数据,也适用于收入分组数据.作为应用,将该方法用于2008-2010年我国个人所得税制度对收入分配影响效应的定量分析.结果表明:个人所得税制度使收入差距的扩大趋势得到抑制,基本符合居民之间的税负公平原则.但随着城镇居民收入的增长,既定个人所得税制度优化收入分配结构的能力逐年减弱,免税额和应税区间的改革具有合理性.%For lack of mico-level data,this paper propose an approach to measure the effects of personal income tax onto income distribution,which based on random variable and distribution of income,and based on the statistical concepts and properties such as locationscale family and truncated distribution.This approach is suitable for mico-level as well as grouped income data.Applications involving urban person' s income data series between 2008 and 2010 in China were included in this paper,and the results show that,the design of the personal income tax system meets the principle of tax justice,which narrows income inequality of the urban residents.However,as the income of urban residents rises,the effect of income tax system becomes weaker.This shows that the reform of income tax system is reasonable.

  9. “孰低法”在企业所得税纳税调整中的应用%The Application of LCM in the Adjustment of Corporates" Income Tax

    Institute of Scientific and Technical Information of China (English)

    谢雄军

    2011-01-01

    "Lower of cost or market" is an approach of the evaluation of inventories and short-term investment in account- ing. On the revenue side, in order to strengthen the project's income tax charged control, China's tax laws design a number of absolute and relative ratios of the amount of control approach on corporate income tax and personal income tax calculated, which requires to compare certain "pre-tax deduction amount and the actual proportion of the maximum required amount and choose the lower to be deducted. This paper will summarize the relevant provisions of the order, known as the "lower of the amount and proportion."%"成本与市价孰低法"是会计学上对存货和短期投资计价的方法。在税收方面,为了加强对所得税税前列支项目的控制,我国税法在企业所得税和个人所得税应纳税额的计算过程中设计了许多绝对金额与相对比率控制相结合的方法,要求将某些税前扣除项目的实际发生总额与按规定比例计算的最高列支限额相比较,然后选择两者中数值较低者进行扣除。论文将有关规定进行了归纳整理,称为"金额与比例孰低法"。

  10. Fiscal Policy under Indeterminacy and Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Marchetti, Enrico

    This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable....

  11. Indirect taxes on food in Southern Brazil

    Directory of Open Access Journals (Sweden)

    Denize Mirian da Silva

    2013-12-01

    Full Text Available The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objectives proposed, will be used the Pintos-Payeras (2008 model. The database iscomposed by microdata from the Household Budgeting Survey (POF 2008-2009 and the tax regulations of the country and the southern states of Brazil. The results show that indirect taxes on food in Southern Brazil is regressive when based on income and expenditure of household , ie , the poorest people pay proportionately more taxes and have their consumption pattern highest taxed ICMS (Brazilian value added tax is the tax that contributes most to the regressivity.

  12. Extensive IRS Audits Find Many Colleges Are Violating Tax Law.

    Science.gov (United States)

    Jaschik, Scott

    1995-01-01

    The Internal Revenue Service is finding that a number of colleges have failed to withhold proper amounts of tax from employees, evaded required payments of unrelated-business income tax, allowed students to avoid paying certain Social Security taxes, and allowed foreign students to avoid tax withholding on most income. (MSE)

  13. Fiscal Restraints and the Burden of Local and State Taxes.

    Science.gov (United States)

    De Tray, Dennis; And Others

    Researchers gathered data on all state, city, and property taxes in ten cities in three states to find whether tax limitation measures have changed the distribution of tax burdens among income classes. The ten cities--representing a range of tax rates, economic bases, income levels, demographic characteristics, and revenue systems--comprised…

  14. 26 CFR 1.507-4 - Imposition of tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Imposition of tax. 1.507-4 Section 1.507-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-4 Imposition of tax. (a) General rule. Section...

  15. Income dynamics and the Affordable Care Act.

    Science.gov (United States)

    Shore-Sheppard, Lara D

    2014-12-01

    To examine the sources of family income dynamics leading to movement into and out of Medicaid expansion and subsidy eligibility under the Affordable Care Act. Survey of Income and Program Participation (SIPP): 1996, 2001, 2004, 2008 panels. Considering four broad subsidy eligibility categories for monthly Modified Adjusted Gross Income (MAGI) (400 percent FPL), I use duration analysis to examine determinants of movements between categories over the course of a year. Using detailed monthly data, I determine the members of tax-filing units and calculate an approximation of MAGI at the monthly level. The analysis sample is adults ages 22-64 years. Incomes are highly variable within a year, particularly at the lower end of the income distribution. Employment transitions, including transitions not involving a period of nonemployment, and family structure changes strongly predict sufficient income volatility to trigger a change in subsidy category. Income volatility arising from employment and family structure changes is likely to trigger changes in subsidy eligibility within the year, but the sources and effects of the volatility differ substantially depending on the individual's position in the income distribution. © Health Research and Educational Trust.

  16. 40 CFR 31.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... them. (b) Definition of program income. Program income means gross income received by the grantee or... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  17. 13 CFR 143.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  18. 15 CFR 24.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  19. 38 CFR 43.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... them. (b) Definition of program income. Program income means gross income received by the grantee or... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  20. 28 CFR 66.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  1. 45 CFR 2541.250 - Program income.

    Science.gov (United States)

    2010-10-01

    ... them. (b) Definition of program income. Program income means gross income received by the grantee or... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  2. 45 CFR 92.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  3. 14 CFR 1273.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ...) Definition of program income. Program income means gross income received by the grantee or subgrantee... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  4. 29 CFR 1470.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... them. (b) Definition of program income. Program income means gross income received by the grantee or... copyrighted material, patents, and inventions developed by a grantee or subgrantee is program income only...

  5. Research on the Function of Individual Income Tax for Adjustment of Residents'Income Distribution The Date from Urban Residents in Shaanxi Province%个人所得税调节居民收入分配功能的研究——以陕西城镇居民相关数据为样本

    Institute of Scientific and Technical Information of China (English)

    王琴梅; 赵阳阳; 刘卫波

    2012-01-01

    This article mainly studies the regulatory function of the personal income tax on the income distribution. It uses the data of different levels of urban residents' per capita income in Shaanxi Province in 2002 to 2010, analyzes the chart formed by the data and the Gini coefficient, which obtained by calculating, and found that the current tax exists the problems such as the unscientific standard deduction, the lower level of collection and management and so on. We concluded that personal income tax adjustment income distribution of function is in weakening or even become the reverse role of regulation. Finally, indepth analysis of the reasons for these problems, we propose policy recommendations to optimize the personal income tax system.%文章主要研究个人所得税对居民收入分配的调节功能。文章以陕西省2002-2010年城镇居民分层次的人均收入为样本数据,通过对由数据形成的图表以及计算得出的基尼系数进行分析,得出了个人所得税调节居民收入分配差距的功能弱化甚至是逆向调节的结论,同时还发现现行的个人所得税制度存在扣除标准不科学、征管水平不高等问题;在分析了这些问题的原因的基础上,提出了优化个人所得税制度的政策建议。

  6. Fiscal Policy under Indeterminacy and Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Marchetti, Enrico

    This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable.......This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable....

  7. How Fair? Changes in Federal Income Taxation and the Distribution of Income, 1978 to 1998

    Science.gov (United States)

    Alm, James; Lee, Fitzroy; Wallace, Sally

    2005-01-01

    In this paper, we determine how tax law and income distribution changes have separately contributed to the changes in tax progressivity over time, and also how a specific pre-tax distribution of income affects the equalizing ability of a given tax change. We use information from the Current Population Survey for years that follow immediately after…

  8. 26 CFR 1.9000-7 - Provisions for estimated tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Provisions for estimated tax. 1.9000-7 Section... TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9000-7 Provisions for estimated tax. (a... section 294(d) (relating to estimated tax) of the Internal Revenue Code of 1939 shall be computed as...

  9. The Flat Tax: Implications for Financing Public Schools.

    Science.gov (United States)

    Rossmiller, Richard A.

    The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section…

  10. Optimal Tax Routing : Network Analysis of FDI Diversion

    NARCIS (Netherlands)

    van 't Riet, Maarten; Lejour, Arjen

    2017-01-01

    The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax

  11. 26 CFR 1.511-2 - Organizations subject to tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Organizations subject to tax. 1.511-2 Section 1.511-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  12. Application of the Polytomous Logistic Regression Model to Study of Tax Compliance of High Income Personal%运用Logistic回归模型加强高收入者纳税遵从的实证研究

    Institute of Scientific and Technical Information of China (English)

    韩晓琴; 李哲

    2012-01-01

    Strengthening tax collection and promoting tax compliance has been very important for all tax administrations.The authors will use the polytomous Logistic Model to analyze by using the sample,which is from the data of tax return of individual with annual income of 120000 yuan and above in one city,Jiangsu Province.The authors reject the missing values to make "grade five categories of owed tax" the response variable;and the independent variables are taxpayer's age,the taxable income amount,taxes,sex,occupation categories,industry categories,so that it is possible to carry out the Logistic regression analysis.The authors hope that such study can be useful to the tax officers in terms of administration on high income earners with annual income of 120000 yuan and above as well as improving compliance.%加强高收入者的个人所得税征管、促进纳税遵从一直是税务部门的重要工作之一。利用多元有序因变量Logistic回归模型,以江苏某市2010年度年所得12万元以上个人所得税纳税申报的数据为样本,以"应补税额"等级的五分类有序变量为因变量,以纳税申报表中纳税人的年龄、应纳税所得额、应纳税额、性别、职业大类、行业大类6个影响因素为自变量,进行多元有序因变量的Logistic回归分析,研究结果可为税务系统加强年所得12万元以上高收入者个人所得税的申报与征管、促进纳税遵从提供新的思路。

  13. The consequences of different strategies for measuring tax evasion behavior

    Directory of Open Access Journals (Sweden)

    Ghavam Ahmadi

    2014-11-01

    Full Text Available This paper presents a study to investigate the effect of tax strategy on tax evasion in province of Zanjan, Iran. The study selects two randomly selected populations of 100 people from Tax organization and the people who file income tax with revenue agency. The study designs a questionnaire in Likert scale to study the effects of five variables namely; promote tax culture, lack of belief in tax payment consequences, filing false tax statement, tax exemption and general culture community as independent variables on tax evasion behavior. Using regression technique, the study has determined positive and meaningful relationships between tax evasion and independent variables.

  14. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consul-tancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 per-cent of them said it was and 17.51 percent were not sure.

  15. Reform of labour taxes in Latvia 2011-2013

    Directory of Open Access Journals (Sweden)

    Ilmārs Šņucins

    2015-12-01

    Full Text Available The paper analyses the motives for and results of the labour tax reforms undertaken by the Latvian government in 2011-2013 with a special focus on the lowwage sector. The reforms were developed with the goal of overcoming negative effects on the labour market caused by the deep economic crisis in 2008-2010 as well as of coping with an increase in labour tax burdens during consolidation. In 2008-2010, Latvia was seriously affected by the global economic crisis and during these years real gross domestic product (GDP declined by 21 percent. Labour market conditions became worse rapidly and at the beginning of 2010, the unemployment rate reached 21.5 per cent of the economically active population. For the period of 2011-2016, the reforms provide for a reduction in the rates of personal income tax (PIT and social security contributions (SSC as well as for an increase in PIT allowances. Taking into account the changes made in labour tax laws, we employed forecasts of average wages and applied the Eurostat methodology to calculate the tax wedge for different groups of employees depending on income level and on the number of their dependants. The results show that the impact of the reform varies greatly and it is more beneficial for employees with dependants and for low-wage earners. The findings of the paper contribute to policy discussions and decisions on the tax wedge, especially in the Euro area. In the period covered by the paper, about half of the Euro area member states (including Latvia received a country-specific recommendation to address this issue in the context of the European Semester.

  16. 26 CFR 1.535-2 - Adjustments to taxable income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Adjustments to taxable income. 1.535-2 Section 1.535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders §...

  17. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price...... responsiveness. High taxes provide an incentive to take more sick leave, as less after tax income is lost when taxes are high. The panel data, which is representative of the Swedish population, allow for extensive controls including unobserved individual characteristics. I find a substantial price elasticity...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  18. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price...... responsiveness. High taxes provide an incentive to take more sick leave, as less after tax income is lost when taxes are high. The panel data, which is representative of the Swedish population, allow for extensive controls including unobserved individual characteristics. I find a substantial price elasticity...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  19. 26 CFR 1.802-3 - Tax imposed on life insurance companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.802-3 Tax imposed on life insurance... tax on the life insurance company taxable income (as defined in section 802(b) and paragraph (a)...

  20. 26 CFR 1.1337-1 - Determination of tax benefits from allowable deductions.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Determination of tax benefits from allowable... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1337-1 Determination of tax benefits... provisions of section 111 apply, such as bad debts, the determination of the tax benefit should be made...

  1. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into...

  2. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consultancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 percent of them said it was and 17.51 percent were not sure. The survey also shows 52.6 percent of the respondents thought affluent Americans’ giving of money to charity was related to inheritance tax.

  3. “垄断利润税"调节行业收入差距构想%An Analysis on Regulating Income Gap of Industry with Monopoly Profits Tax

    Institute of Scientific and Technical Information of China (English)

    郝春虹

    2012-01-01

    本文使用计量经济学方法验证了行业垄断程度与其职工工资正相关,验证了垄断行业超额利润主要源于垄断,而非创新和承担风险。为此,本文建议应该对中国行政垄断行业开征“垄断利润税”。开征“垄断利润税”在实际操作层面上关键是准确确定垄断带来的“超额利润”,在中国主要是确定行政垄断带来的“超额利润”。本文对中国“垄断利润税”和“超额工资税”制度进行了初步模拟设计。%The wages and profits of monopoly industries in China are much higher than nonmonopoly industries and the income gap between them has widened in recent years. This paper mainly made an investigation on monopoly in come distribution effects from two aspects, namely, the relation between monopoly and the income level of its in dustry employees and the relation between monopoly and its industrial performance. This paper intended to illustrate the effect that the degree of administrative monopoly has had on the income level of employees and the profitability of the industry. Through the empirical study, this paper concluded that: China's administrative monopoly has in creased the wages of monopoly industry employees. Generally speaking the higher the degree of monopoly was, the Monopoly profits tax, early known as the excess prollts tax, appeared Dexore me first world war particularly prevalent during the war. Recently it has been reintroduced in many countries. Since administrative monopoly is the main form of monopoly in China, this article preliminary analog designs China's monopoly profits tax and Excess wage tax system. Both monopoly profits tax and Excess wage tax have played an important role in the regulation of Monopoly profits.

  4. Addressing inequality and poverty with tax instruments

    Directory of Open Access Journals (Sweden)

    Ranđelović Saša

    2011-01-01

    Full Text Available There is a consensus, in both academia and economic policy circles, that the reform of the personal income tax system in Serbia is necessary one. Two frequently discussed reform scenarios are East European style flat tax and the comprehensive income tax model of Western Europe. Most Central and Eastern European (CEE countries have recently reformed their income tax systems by introducing some form of flat tax scheme, while in numerous countries of Western Europe the possibility of flat tax reform is also seriously considered. Opponents of the reform usually stress the adverse distributional effects of flat tax schemes. The aim of our paper is to contribute to the empirical literature on the distributional effects of alternative tax reform scenarios. The analysis is based on the tax and benefit micro-simulation model for Serbia (SRMOD. The results suggest that redesigning the existing income tax system so as to introduce a uniform tax rate and increase the basic allowance would somewhat reduce inequality and improve vertical inequity in taxation. On the other hand, in the case of the introduction of comprehensive income tax, considerably larger equalizing and progressivity effects would be achieved. At the same time, since in both cases redistribution will not affect the bottom decile group, no significant effects (in either cases on poverty reduction will be achieved.

  5. 26 CFR 1.534-3 - Jeopardy assessments in Tax Court cases.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Jeopardy assessments in Tax Court cases. 1.534-3 Section 1.534-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders §...

  6. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of the income...

  7. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Science.gov (United States)

    2010-04-01

    ... corporation. (5) Foreign income taxes. The term “foreign income taxes” means income, war profits, and excess profits taxes, and taxes included in the term “income, war profits, and excess profits taxes” by reason of... shareholder of CFC, a controlled foreign corporation formed on January 1, 1998, whose functional currency is...

  8. 或有事项的财务处理及对企业所得税的影响%The Financial Accounting for Contingencies and Its Influence on Corporate Income Tax

    Institute of Scientific and Technical Information of China (English)

    陈书

    2014-01-01

    Contingency is a common transaction in business operation.The Law of Corporation Income Tax and accounting standards have different stipulations on the accounting of contingencies.This article analy-ses and expounds the three types of influence of contingencies on corporate income tax,namely,perma-nent difference,temporary difference,and the convergence of tax law and accounting standards.%或有事项是企业在经营过程中常见的一项业务,在处理或有事项的问题上,企业所得税法和会计准则有着不同的规定,着重体现在对预计负债的影响方面。就或有事项对财务及企业所得税影响的三种情况即:永久性差异、暂时性差异和税法与会计准则的趋同,进行了分析与评价。

  9. 26 CFR 7.936-1 - Qualified possession source investment income.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 § 7.936... Puerto Rican income tax under regulations issued by the Secretary of the Treasury of Puerto Rico, as in... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Qualified possession source investment income...

  10. 小企业会计准则与企业所得税法差异分析%Difference Analysis of Small Business Accounting Standard and Enterprise Income Tax Law

    Institute of Scientific and Technical Information of China (English)

    王淑香

    2013-01-01

    Starting with the relationship between accounting and tax, this article analyzes the concrete manifestation of the difference between China's enterprise income tax law and accounting standards for small business, and explains the specific reasons, aiming to find the overall idea of coordinating the difference and reduce the tax burden on small firms and national tax cost, so as to promote the sustainable, healthy and rapid development of our national economy, and let small business play their role well in national economy.%本文从探究会计与税收关系的角度出发,分析我国企业所得税法与小企业会计准则产生差异的具体表现,并解释差异形成的具体原因,旨在梳理出差异协调的总体思路,减少小企业纳税负担和国家的征税成本,促进我国经济持续健康快速发展,发挥出小企业在国民经济中的重要作用。

  11. Gross motor control

    Science.gov (United States)

    Gross motor control is the ability to make large, general movements (such as waving an arm or lifting a leg). ... Gross motor control is a milestone in the development of an infant. Infants develop gross motor control before they develop ...

  12. State Tax Capacity and the Representative Tax System.

    Science.gov (United States)

    Lucke, Robert B.

    1984-01-01

    Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

  13. 26 CFR 1.42-1 - Limitation on low-income housing credit allowed with respect to qualified low-income buildings...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or... OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-1 Limitation on low-income...

  14. Income and Consumption Smoothing among US States

    DEFF Research Database (Denmark)

    Sørensen, Bent; Yosha, Oved

    states. The fraction of a shock to gross state products smoothed by the federal tax-transfer system is the same for various regions and other clubs of states. We calculate the scope for consumption smoothing within various regions and clubs, finding that most gains from risk sharing can be achieved......We quantify the amount of cross-sectional income and consumption smoothing achieved within subgroups of states, such as regions or clubs, e.g. the club of rich states. We find that there is much income smoothing between as well as within regions. By contrast, consumption smoothing occurs mainly...... within regions but not between regions. This suggests that capital markets transcend regional barriers while credit markets are regional in their nature. Smoothing within the club of rich states is accomplished mainly via capital markets whereas consumption smoothing is dominant within the club of poor...

  15. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

    Full Text Available In the economic and social plan, tax evasion is a reality seen in various forms, such as the keeping of not realistic accounting books; willful destruction of documents that might lead to the discovery of real product deliveries, adopted prices, fees received or paid, establishing false customs declarations for the goods import or export, preparing false tax declarations, while knowingly not mentioning but a portion of the incomes. The largest tax evasion - 60% - is generated from VAT, while social contributions generate approximately 24% of the total fiscal evasion, mainly through the phenomenon of “illegal work” (employees in the underground economy. For this purpose it is necessary a deep reform of the taxes administration, mainly in the direction of increasing the degree of tax collection. The phenomenon as a whole is very difficult to control and to quantify and to this contribute also the tax laws’ peculiarities, tax policies, corruption and the standard of living

  16. Business Groups, Taxes and Accruals Management

    NARCIS (Netherlands)

    Beuselinck, C.A.C.; Deloof, M.

    2006-01-01

    This paper provides evidence that Belgian firms belonging to a business group have a lower effective tax rate (ETR) and face a less positive association between pre-tax income and ETRs than independent firms.These findings suggest that individual group members apply efficient tax planning techniques

  17. Pension saving responses to anticipated tax changes

    DEFF Research Database (Denmark)

    Kreiner, Claus Thustrup; Leth-Petersen, Søren; Skov, Peer

    2017-01-01

    A Danish tax reform, passed in May 2009 and taking effect from the beginning of 2010, lowered the marginal tax rate on top bracket taxable income from 63% to 56%. Because contributions to pension accounts are tax deductible, the reform provided an incentive to increase pension contributions before...

  18. Business Groups, Taxes and Accruals Management

    NARCIS (Netherlands)

    Beuselinck, C.A.C.; Deloof, M.

    2006-01-01

    This paper provides evidence that Belgian firms belonging to a business group have a lower effective tax rate (ETR) and face a less positive association between pre-tax income and ETRs than independent firms.These findings suggest that individual group members apply efficient tax planning techniques

  19. Human Capital and Optimal Positive Taxation of Capital Income

    OpenAIRE

    Jacobs, B.; Bovenberg, A.L.

    2005-01-01

    This paper analyzes optimal linear taxes on capital and labor incomes in a life-cyclemodel of human capital investment, financial savings, and labor supply with heteroge-nous individuals. A dual income tax with a positive marginal tax rate on not onlylabor income but also capital income is optimal. The positive tax on capital incomeserves to alleviate the distortions of the labor tax on human capital accumulation.The optimal marginal tax rate on capital income is lower than that on labor inco...

  20. Globalisation and Developing Countries - a Shrinking Tax Base?

    OpenAIRE

    Aizenman, Joshua; Jinjarak, Yothin

    2009-01-01

    This paper evaluates the impact of globalisation on tax bases of countries at varying stages of development. We see globalisation as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from 'easy to collect' taxes (tariffs and seigniorage) towards 'hard to collect' taxes (value added and income taxes). We find that trade and financial openness have a positive association with the 'hard to collect' taxes, and a negati...

  1. Taxation of Advertising Income of Exempt Organizations' Publications

    Science.gov (United States)

    Spevack, Robert M.

    1975-01-01

    Accounting principles and tax considerations of advertising income are explained in terms of the Tax Reform Act of 1969. The discussion includes aspects of determining expenses, deductions, charge rates, definitions of advertising, subscription income, and nonprofit mailing privileges. (LBH)

  2. Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

    Directory of Open Access Journals (Sweden)

    Raonić Ivan

    2016-05-01

    Full Text Available The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP. The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment. This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.

  3. 75 FR 78157 - Farmer and Fisherman Income Averaging

    Science.gov (United States)

    2010-12-15

    ... computing income tax liability. The regulations reflect changes made by the American Jobs Creation Act of 2004 and the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. The regulations provide...) relating to the averaging of farm and fishing income in computing tax liability. A notice of proposed...

  4. The Role of E-Audit Software in A Tax Search on Corporation Tax

    OpenAIRE

    SEDLÁČKOVÁ, Vendula

    2010-01-01

    The graduation thesis is focused above analysis of Legal Entity Income Tax and include new trends aplicated in the Czech Tax Administration. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. After I try to meet readers with implementation of new audit instruments used in tax audit. In the practical part of my thesis there are the most frequent tax fra...

  5. Windfall Tax on Oil

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    China has adopted a special income tax on oil companies, to restrict excessive monopoly profits and subsidize weak sectors O n April 4, the China Petroleum & Chemical Corp., known as Sinopec, together with its holding subsidiaries Sinopec Shengli Oilfield Daming Co. Ltd. and

  6. 32 CFR 33.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... earned on any of them. (b) Definition of program income. Program income means gross income received by... royalties and license fees for copyrighted material, patents, and inventions developed by a grantee...

  7. 36 CFR 1207.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... interest earned on any of them. (b) Definition of program income. Program income means gross income... royalties and license fees for copyrighted material, patents, and inventions developed by a grantee...

  8. 43 CFR 12.65 - Program income.

    Science.gov (United States)

    2010-10-01

    ... interest earned on any of them. (b) Definition of program income. Program income means gross income... royalties and license fees for copyrighted material, patents, and inventions developed by a grantee...

  9. Tax Evasion and Swiss Bank Deposits

    DEFF Research Database (Denmark)

    Johannesen, Niels

    Bank deposits in jurisdictions with banking secrecy constitute an effective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other jurisdictions...... with banking secrecy. In this paper, we estimate the impact of the source tax on Swiss bank deposits held by EU residents while using that non-EU residents were not subject to the tax to apply a natural experiment methodology. We find that the 15% source tax caused Swiss bank deposits of EU residents to drop...... by more than 40% with most of the response occurring in two quarters immediately before and after the source tax was introduced. The estimates imply an elasticity of Swiss deposits with respect to the net-of-source-tax-rate in the range 2.5-3....

  10. Examining corporate governance and corporate tax management

    Directory of Open Access Journals (Sweden)

    Martin Surya Mulyadi

    2014-07-01

    Full Text Available Taxation play an essential role both in a country and in a corporation. For a country it is one of the primary income source, while for the corporation taxes will reduce corporate net income. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. While there are many corporate governance proxies could be used in corporate governance research, in this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research. By using several other control variables, we run the regression and conduct the statistical analysis to examine the correlation between corporate governance and corporate tax management. Our result show that corporate governance have a significant correlation to corporate tax management.

  11. THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Nichita Ramona-Anca

    2012-07-01

    Full Text Available The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income. Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005 has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.

  12. 26 CFR 41.4482(b)-1 - Definition of taxable gross weight.

    Science.gov (United States)

    2010-04-01

    ... oilfield machinery, etc.) mounted on the vehicle for use on construction jobs, in oilfield operations, etc...) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4482(b)-1 Definition of taxable gross weight. (a) Actual unloaded weight—(1)...

  13. Poor smokers, poor quitters, and cigarette tax regressivity.

    Science.gov (United States)

    Remler, Dahlia K

    2004-02-01

    The traditional view that excise taxes are regressive has been challenged. I document the history of the term regressive tax, show that traditional definitions have always found cigarette taxes to be regressive, and illustrate the implications of the greater price responsiveness observed among the poor. I explain the different definitions of tax burden: accounting, welfare-based willingness to pay, and welfare-based time inconsistent. Progressivity (equity across income groups) is sensitive to the way in which tax burden is assessed. Analysis of horizontal equity (fairness within a given income group) shows that cigarette taxes heavily burden poor smokers who do not quit, no matter how tax burden is assessed.

  14. Economic Effects Real Estate Tax

    Directory of Open Access Journals (Sweden)

    Tadić Milan

    2016-06-01

    should be considered from the standpoint of the entire tax system and not from the standpoint of individual income tax forms.

  15. 77 FR 8127 - Foreign Tax Credit Splitting Events

    Science.gov (United States)

    2012-02-14

    ... final and temporary Income Tax Regulations with respect to a new provision of the Internal Revenue Code (Code) that addresses situations in which foreign income taxes have been separated from the related... Assistance Act (EJMAA) on August 10, 2010. These regulations affect taxpayers claiming foreign tax credits...

  16. Some tax implications of traditional knowledge under conventional ...

    African Journals Online (AJOL)

    Some tax implications of traditional knowledge under conventional intellectual property. ... Act,1 the Trade Marks Act2 and the Designs Act3 may affect the income tax liability ... The aim of this contribution is to consider the potential income tax ...

  17. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Corporations exempt from tax. 1.1502-100...) INCOME TAX (CONTINUED) INCOME TAXES Administrative Provisions and Other Rules § 1.1502-100 Corporations... return year of a group of two or more corporations described in section 1504(e) which are exempt...

  18. An Analysis of the Tax Planning Scheme for Enterprise Income Tax-In the case of XJK Company%企业所得税纳税筹划方案探析--以XJK公司为例

    Institute of Scientific and Technical Information of China (English)

    张亚蕾; 倪恒意

    2015-01-01

    Tax planning is one of the important business strategies of modern enterprise. An effective tax planning scheme can improve the enterprise’s resource utilizing efficiency, reduce the operating costs and promote enterprise’s resources allocation scientifically. Based on the latest tax laws and regulations and related preferential policies issued in resent years. The paper analyzes the production and operation of XJK company and makes a research on the possibilities of tax planning from three perspectives such as financing, investment, production and operation. It puts forward the planning scheme so as to promote the harmony and unification between the enterprise strategic target of XJK and its tax planning scheme, and improve the market competitiveness of the company.%纳税筹划是现代企业重要的经营策略,有效地纳税筹划方案可以提高企业资源使用效率,降低经营成本,促进企业科学地配置资源。在分析XJK公司生产经营实际情况的基础上,结合近几年最新出台的税收法律法规及相关优惠政策,从筹资、投资、生产经营三个维度分析纳税筹划空间,提出筹划方案,以期促进XJK企业战略目标与纳税筹划方案协调统一,提高XJK公司的市场竞争能力。

  19. 26 CFR 31.3112-1 - Instrumentalities of the United States specifically exempted from the employer tax.

    Science.gov (United States)

    2010-04-01

    ... specifically exempted from the employer tax. 31.3112-1 Section 31.3112-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter...

  20. The Implementation of the AIFMD in Dutch Tax Law

    NARCIS (Netherlands)

    Vermeulen, H.; Elink Schuurman, J.H.

    2014-01-01

    In this article, the authors explain the amendments to Dutch tax law as a result of the recent implementation of the Alternative Investment Fund Managers Directive. Changes were made to the Dutch Corporate Income Tax Act, the Dutch Dividend Withholding Tax Act and the Dutch General Tax Act. Given th