Optimal capital income taxation is a subarea of optimal tax theory which studies the design of taxes on capital income such that a given economic criterion...

Optimal tax theory or the theory of optimal taxation is the study of designing and implementing a tax that maximises a social welfare function subject...

literature on optimal labour income taxation largely follows from James Mirrlees' "Exploration in the Theory of Optimum Income Taxation". The approach...

Double taxation is the levying of tax by two or more jurisdictions on the same income (in the case of income taxes), asset (in the case of capital taxes)...

Taxation in Sweden on salaries for an employee involves contributing to three different levels of government: the municipality, the county council, and...

impose a capital gains tax, and most have different rates of taxation for individuals compared to corporations. Countries that do not impose a capital gains...

Taxation in Japan is based primarily upon a national income tax (所得税（しょとくぜい ）) and a (住民税（じゅうみんぜい）) based upon one's area of residence. There are consumption...

Mirrlees, "An Exploration in the Theory of Optimum Income Taxation" (1971). E. Sheshinski, "The Optimal Linear Income Tax" (1972). M. Friedman assisted by R...

Income tax in the Netherlands (personal, rather than corporate) is regulated by the Wet inkomstenbelasting 2001 (Income Tax Law, 2001). The fiscal year...

Equity in taxation – Economic concept of fairness Income tax – Tax based on taxable income Optimal tax – Field of study Redistribution of income and wealth –...

(commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics...

theoretical model of the optimum progressive income tax along these lines. Over the last years the validity of the theory of optimal taxation was discussed by...

taxation). The list of thirteen Union heads of taxation and the list of nineteen State heads are given below: Income Tax is a tax imposed on individuals or entities...

3 January 2021 "Latvia tax system - taxation of Latvian companies and individuals: VAT, income tax and capital gains. Tax treaties of latvia". "Payroll...

taxation". Canada levies personal income tax on the worldwide income of individual residents in Canada and on certain types of Canadian-source income...

debate on optimal capital income taxation. As capital income taxation can be interpreted as the taxation of future consumption over the taxation of present...

According to Deloitte study Taxation and Investment in Belgium 2017, taxable income can be defined this way: “The taxable income of resident company comprises...

corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar legal entities. The tax is usually...

The Institute on Taxation and Economic Policy (ITEP) is a non-profit, nonpartisan think tank that works on state and federal tax policy issues. ITEP was...

the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. The manner of limitation...

the second and any additional employment contracts. The taxation at source for capital income will be done with a flat tax rate of 25% (add solidarity...

"Ottawa Taxation Framework Conditions" on e-commerce taxation: The rules of consumption tax for cross-border trade should be determined by the taxation of...

cuts and incentives. Its taxation aspects included a payroll tax cut of 2%, health care tax credits, a reduction in income taxes for individuals of $400...

taxation to organizations meeting certain definitions. The United Kingdom, for example, provides an exemption from rates (property taxes), and income...

"No taxation without representation" (often shortened to "taxation without representation") is a political slogan that originated in the American Revolution...

Taxation in Israel include income tax, capital gains tax, value-added tax and land appreciation tax. The primary law on income taxes in Israel is codified...

such indicators as: Gross income; The room space; Electricity consumption; Rent. The application of the simplified taxation system by organizations provides...

below apply, is PLN 208,050. Economy of Poland "OECD- Taxation Poland" (PDF). OECD. "KPMG - Income Tax". "Poland VAT Guide - Avalara". www.avalara.com....

Gerald, and Altus-Buller, Martha: Income Tax Fundamentals, ISBN 978-0-324-66368-6 Schneider, Leslie: Federal Income Taxation of Inventories Weltman, Barbara:...

local taxes, consisting mainly of a personal income tax, a corporate income tax and a value added tax. "Taxation and Investment in Hungary (rates are updated...