Suchergebnisse

The phenomenon in Indonesia regarding the level of taxpayer compliance is still relatively low when compared to the growth in the number of businesses. This research aims at determining the perception of taxpayers of micro, small and medium enterprises after changes in tax rates government regulation. This research method used was descriptive qualitative statistical analysis. The population used was MSMEs in Brebes District, and the sample taken is 5 MSMEs that could represent each business field with a simple random sampling technique. The respondents used in this research were MSMEs in Brebes District which experienced a decrease in income and get more comprehensive information on the latest tax regulations. The conclusion from this research was that MSME actors objected to the tax rate of 1% of turnover. MSME actors were represented by respondents who appreciated the new tax rate of 0.5% of the turnover contained in PP No. 23 of 2018.

Frequent changes in American tax laws over the last 30 years have led to uncertainty regarding the marginal tax rate on labour income. Using a multisector framework, this paper considers the implications of the tax rate uncertainty for wage flexibility. The Fiscal Authority sets the marginal wage tax rate, and is assumed to be the leader in a Stackelberg game. Wage setters in this game determine the degree of optimal indexation and are assumed to be followers. Increases in tax rate uncertainty lead to greater nominal wage flexibility, and a decrease in optimal progressivity. Additionally, indexation to nominal shocks is complete even if the product market is monopolistically competitive.

AbstractFigures for the cities reporting in both 1935 and 1936 show an increase in both the total tax rate and the adjusted tax rate for 1936.

In the late 20th century, two thirds of American states enacted policies to limit the growth of local property tax revenues. We examine the effects of property tax limitations on the effective property tax rates reported by homeowners of different racial and ethnic groups in the United States. We find that property tax limitations reduce the effective property tax rates of homeowners regardless of their race and ethnicity, but that most forms of property tax limitation exacerbate racial inequality, providing the greatest reduction in effective tax rates to white homeowners. In the aggregate, these inequalities result in substantially unequal tax savings that might not survive democratic scrutiny if they were distributed as direct subsidies. This inequality may be especially problematic insofar as tax privileges for property owners effectively disguise a public benefit as a private property right.