Suchergebnisse

Die Steuermoral und die Loyalität des Bürgers dem
Staat sowie seinen Gesetzen gegenüber.

Themen: Subjektive Einschätzung der Veränderungen
der Steuermoral; Beurteilung von Maßnahmen zur
Verbesserung der Steuermoral; Einstellung, eigenes
Votum und Entscheidungsgründe bei der Abstimmung zur
Steueramnestie.

Demographie: Beruf; Alter (klassiert); Konfession.

Tax management and tax evasion represent an intrinsic element of economic turnover, an area of interest both to the institutional and to the real spheres of national economy. These problems, beyond any doubt, should become the focus of interest for all states having a common market, e.g. the European Union, or the countries which have not introduced the universally binding and which are highly susceptible to abuses in VAT tax - such as the United States. With this in mind, the authors of this volume outline the issues of managing taxes and tax evasion, with a focus on the European Union in gen

We analyze the impact of tax morality on progressive income (wage) taxation. We assume that transfers (cash-back) and public expenditures are financed from linear wage taxes. We derive the reported wages from individual utility maximization, when individuals obtain partial satisfaction from reporting wages (depending on their tax morality), and cannot be excluded from the use of public services. The government maximizes a utilitarian social welfare function, also taking into account the utility of public services. The major conjecture is illustrated by numerical examples: the optimal degree of redistribution and the size of the public services are increasing functions of the individuals' tax morality.

Intro -- Cover -- Title Page -- Copyright -- Contents -- Add the Tax -- Kinds of Taxes -- Who Taxes You? -- Tax Rates -- Sales Tax Math -- The IRS and Income Tax -- It's the Law -- Up and Down -- A Long History -- What Taxes Pay For -- Glossary -- For More Information -- Index -- Back Cover.

Taxes have been part of the United States since its very beginning. Taxes on food, property, and income are often in the news and are often discussed and debated by adults, but young people also need to know the basics about taxes. This guide to an important part of civics education comprehensively explores the definition of taxes, the U.S. tax system, and key taxes affecting modern society. Through photographs, sidebars, fact boxes, and engaging text supplemented with discussion questions, readers will fully understand the role of taxes in government and ordinary life today.

The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the question of introducing some progressivity has come to the fore in both policy and academic circles. In this paper, we combine microsimulation and macro models to analyze the effects of moving from a flat to a progressive tax system and we find that a reduction in income inequality can be achieved with positive, albeit negligible, employment and growth impact.