Business Power and Tax Reform: Taxing Income and Profits in Chile and Argentina
โ Scribed by Tasha Fairfield
- Book ID
- 109242901
- Publisher
- John Wiley and Sons
- Year
- 2010
- Tongue
- English
- Weight
- 229 KB
- Volume
- 52
- Category
- Article
- ISSN
- 1531-426X
No coin nor oath required. For personal study only.
๐ SIMILAR VOLUMES
This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax burden and negatively to the probability of audit, though the latter impact is only weak. There is no
Usually, only initial revenue effects of personal income tax reforms are considered. However, a tax reform characterized by base broadening in exchange for rate reduction can reduce the income elasticity of tax revenue. In that case, the increase in revenue after income growth will be relatively sma