Relevant bibliographies by topics / Income tax individuals

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Income tax individuals'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Income tax individuals"

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Balaeva, Diana A., Alina A. Bekoeva, Lolita K. Bolatova, and Anna M. Galavanova. "INDIVIDUALS INCOME TAX: ECONOMIC NATURE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/1, no. 144 (2024): 106–11. http://dx.doi.org/10.36871/ek.up.p.r.2024.03.01.012.

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Currently, observing the interests of the state and the population in the field of taxation is the most important task of the modern Russian economy. The authors determined that the combination of the above components is reflected in one of the income- generating taxes - personal income tax. This tax is, of course, largely fiscal in nature, however, no less important is its social component, which is expressed in regulating the amount of personal income of the population, and, of course, depends on the level of profitability of the taxpayer. The withdrawn volume of mandatory, gratuitous paymen
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MISHCHENKO, Vladimir V., Ol'ga V. ZONOVA, and Oksana B. SHEVELEVA. "Personal income tax scale: Social justice issues." National Interests: Priorities and Security 21, no. 5 (2025): 18–34. https://doi.org/10.24891/ni.21.5.18.

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Subject. This article focuses on personal income tax as the main source of budget revenue. Objectives. The article aims to identify problems associated with the enforcement of personal income tax, and determine possible ways to eliminate them. Methods. For the study, we used empirical methods of cognition and theoretical research methods. Results. The article reveals that personal income tax carries both a fiscal and social burden. It also discusses a new progressive tax scale. Conclusions. Income taxes vary significantly among different social groups. But the number of individuals with maximu
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Dourado, Ana Paula. "Editorial: Income Tax and Income Shift by Individuals." Intertax 53, Issue 2 (2025): 124–27. https://doi.org/10.54648/taxi2025023.

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Mulyana, Asep. "INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT." Accounting Research Journal 1, no. 2 (2023): 92–100. http://dx.doi.org/10.56244/accrual.v1i2.705.

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Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conduct
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Mulyana, Asep. "INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT." Accounting Research Journal 1, no. 2 (2023): 92–100. http://dx.doi.org/10.56244/accrual.v1i2.705.

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Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conduct
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Mikheev, Andrej Vyacheslavovich. "PROBABILITY MODEL OF POVERTY CALCULATION SUBJECT TO DIFFERENT FORMS OF INCOME TAXATION." Vestnik of Astrakhan State Technical University. Series: Management, computer science and informatics 2020, no. 4 (2020): 101–11. http://dx.doi.org/10.24143/2072-9502-2020-4-101-111.

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The article highlights a probabilistic model constructed for calculating the number of poor and the total income tax levied on all taxpayers under different income tax systems. There is considered the proportional income tax system adopted in the Russian Federation, as well as single-stage systems with both fixed and variable tax rates, in which individuals with low incomes are exempted from income tax. For these tax systems there have been found the dependences of the expected value of the number of the poor and the total income tax on the tax rate, tax-free minimum, and also on the laws of p
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SEMENOVA, G. N. "INDIVIDUAL INCOME TAX ON THE RICH." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 45–53. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.009.

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The article deals with the taxation of income of individuals with income tax. Income tax rates in different tax periods changed many times were progressive and depended on the size of the total annual income of individuals. Since 2001, with the adoption of the Tax Code of the Russian Federation, a single tax rate on personal income has been established in the amount of 13%. The coronavirus pandemic has impacted busi-ness activities as well as tax revenues. From January 01.01.2021, 15, an additional personal income tax rate of 5% has been established, which will affect the rich whose income wil
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Dickert-Conlin, Stacy, Katie Fitzpatrick, and Andrew Hanson. "Utilization of Income Tax Credits by Low-Income Individuals." National Tax Journal 58, no. 4 (2005): 743–85. http://dx.doi.org/10.17310/ntj.2005.4.07.

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I.A., Korchak, Baturina E.V., and Malyshenko K.A. "THE SYSTEM OF TAXATION OF INCOME OF SELF–EMPLOYED CITIZENS: PROBLEMS OF IMPLEMENTATION AND PROSPECTS FOR USE." ИННОВАЦИОННЫЕ НАУЧНЫЕ ИССЛЕДОВАНИЯ 2022. 6-2(20) (September 19, 2022): 198–210. https://doi.org/10.5281/zenodo.7093883.

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The article deals with the system of taxation of income of self-employed citizens. The methodology of implementation of tax collection from the income of individuals. The article examines the peculiarities of tax collection from individuals. Direct withdrawal by the state of some part of the gross product for the formation of the budget, that is, the centralized financial resources of the state, is the essence of taxation. The share of personal income tax from the population is small. It is lower than in countries with developed market economies, despite the transition from proportional to pro
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Smith, Natalie. "How Tax Credits Can Support Formerly Incarcerated Individuals and Their Families." ANNALS of the American Academy of Political and Social Science 701, no. 1 (2022): 134–50. http://dx.doi.org/10.1177/00027162221114232.

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Tax credits like the Earned Income Tax Credit (EITC) can provide vital income support to people returning to their communities following incarceration. But the current design of the EITC prevents many from accessing the income support that it provides. In this article, I propose expanding the EITC so that it better serves communities that have been harmed by punitive criminal legal policy. An expanded EITC could raise the incomes of community members returning from incarceration by 8 to 40 percent and raise the incomes of some caregiving families by 20 to 35 percent. I also consider the potent
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Dissertations / Theses on the topic "Income tax individuals"

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Weismuller, Jay. "Earned income tax credit expansions and filing behavior among eligible individuals." Thesis, Georgetown University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10106967.

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<p> This paper examines the relationship between expansions of Earned Income Tax Credit (EITC) benefits and federal tax return filing behavior among EITC eligible individuals. An estimated 13 to 18 percent of individuals who are eligible for EITC do not file tax returns, and therefore do not receive the credit. One understudied approach to reducing the EITC eligible nonfiler rate is increasing EITC benefits, which effectively increases filing incentives. This study uses panel data from the 2008 Survey on Income and Program Participation that track EITC eligible individuals before and after the
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Meneses, Morales Indhira, Zamora Johanny Mayte Napán, and Casas Nicolás Alejandro Valverde. "The myth of contributive capacity: Brief comments regarding to the current regulation to Income Tax Individuals and a proposal for the future." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/122447.

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This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model of taxation in our country, which is found more accordance with the wealth of the taxpayers.<br>El presente ensayo tiene como objetivo el análisis de la actual regulación del impuesto a la renta de las Personas Naturales desde una perspectiva crítica de los efectos que ésta tiene en la capacidad contributiva de los contribuyentes. Asimismo, propone una solución distinta al actua
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Večerskytė, Ingrida. "Gyventojų pajamų apskaičiavimo teisiniai aspektai Lietuvos Respublikoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090122_145938-40355.

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Mokesčių administratorius, rinkdamas mokesčius, gana dažnais susiduria su pajamų slėpimu, kuris pasireiškia darbo užmokesčio mokėjimu „vokeliuose“, apsimestinių sandorių sudarymu ir vykdomos ekonominės veiklos slėpimu ir pan. Kovojant su šiuo reiškiniu, sukurta teisinė bazė, numatanti priemonės ir būdus (šaltinius), kurie padeda mokesčių administratoriui nustatyti realias gyventojų pajamas. Tačiau, ar ta teisinė bazė yra pakankama ir ar mokesčių administratorius turi užtektinai priemonių ir būdų (šaltinių), autorė ir bando atskleisti savo magistro darbe. Autorė magistro darbe daugiausia remia
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Van, Deventer Hendrik Johannes Marthinus. "A critical analysis of the taxation of interactive gambling income earned by resident South African individuals." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/26443.

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There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there is uncertainty related to whether or not interactive gambling is considered to be legal in South Africa, the total value of income earned from interactive gambling by South African residents is conservatively estimated to be between R4 billion and R10 billion per year. Unfortunately, due to the fact that interactive gambling does not have national boundaries, it is difficult
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Shulca, Romero Estefanía. "¡Se Vende!: El Impuesto a la Renta en la Enajenación de Inmuebles Efectuada por Personas Naturales." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/119036.

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This article discusses the treatment of the income tax of second category generated from the sale of real property made by individuals. Its development will focus on the following points:1) The tax determination described sequentially and according to law; 2) The exceptionalcases where there is not capital gain on the sale of a real property; 3) The determination ofthe tax basis in the cases where the transferor acquired free of charge the property that willbe transferred; 4) The obligation of using means of payment accepted by the banking andfinancial system in the operation; 5) The opportuni
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Палаумов, Е. Л., та E. L. Palaumov. "Проблемы и пути совершенствования налоговой политики государства по пресечению уклонения от налога на доходы физических лиц : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/94154.

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Целью данной работы совершенствование налоговой политики для достижения более эффективного противодействия уклонения от налога на доходы физических лиц. В первой главе проведен анализ угроз экономической безопасности государства, выявлены факторы сокрытия налогов, а также проведено сравнение методов оценки уклонения от налогообложения. Во второй главе произведена оценка масштабов сокрытия налогов и определены последствия от данного явления. В третьей главе определены проблемы и пути совершенствования механизма по противодействию от уплаты налогов.<br>The aim of this work is to improve tax poli
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Yuwono, Thalyta Ernandya. "Individual Income Tax in Indonesia: Behavioral Response, Incidence, and the Distribution of Income Tax Burden." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/econ_diss/36.

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This dissertation estimates the relationship between tax-reporting decision and the change in marginal tax rates, relying on taxpayer's responses (standard labor supply response) as well as reported behavioral responses (compliance). There are still limited studies on elasticity estimates for developing countries. We utilize an applicable theoretical model by using standard labor supply model and summarize a tax avoidance model as the base of our elasticity estimation. The labor supply theoretical model suggests ambiguity of the labor supply decision and the tax avoidance model suggests that t
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Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.

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Thesis (Ph. D.)--Georgia State University, 2008.<br>Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).
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Birskyte, Liucija. "The effects of IRS audit rates on state individual income tax compliance." [Bloomington, Ind.] : Indiana University, 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3342195.

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Thesis (Ph.D.)--Indiana University, School of Public and Environmental Affairs, 2008.<br>Title from PDF t.p. (viewed on Oct 2, 2009). Source: Dissertation Abstracts International, Volume: 70-02, Section: A, page: 0683. Adviser: John L. Mikesell.
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Skulski, Bohdan J. (Bohdan Jan) Carleton University Dissertation Law. "The Exigibility of RRSPs on account of income tax arrears." Ottawa, 1999.

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Books on the topic "Income tax individuals"

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Canada, Canada Revenue. Tax statistics on individuals. Revenue Canada, 1997.

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Company, Practitioners Publishing. Basic income tax preparation for individuals. Thomson/PPC, 2005.

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Bittker, Boris I. Federal income taxation of individuals. 3rd ed. Warren, Gorham & Lamont, 2002.

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Bittker, Boris I. Federal income taxation of individuals. Warren, Gorham & Lamont, 1988.

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Sangster, Carol Lee. Tax saving techniques for individuals. American Institute of Certified Public Accountants, 1990.

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United States. Internal Revenue Service. Energy credits for individuals. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1985.

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United States. Internal Revenue Service. Recordkeeping for individuals. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1989.

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United States. Internal Revenue Service. Recordkeeping for individuals. 9th ed. Dept. of the Treasury, Internal Revenue Service, 1991.

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United States. Internal Revenue Service. Recordkeeping for individuals. 9th ed. Dept. of the Treasury, Internal Revenue Service, 1990.

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United States. Internal Revenue Service. Recordkeeping for individuals. 9th ed. Dept. of the Treasury, Internal Revenue Service, 1991.

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Book chapters on the topic "Income tax individuals"

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Kang, Jia, and Li Quan. "Individual Income Tax." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_689.

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Thom, Michael. "Taxing Individual Income." In Tax Politics and Policy. Routledge, 2017. http://dx.doi.org/10.4324/9781315645889-3.

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Riccardi, Lorenzo. "Individual Income Tax Law." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_2.

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McGee, Robert W. "The Individual Income Tax." In The Philosophy of Taxation and Public Finance. Springer US, 2004. http://dx.doi.org/10.1007/978-1-4419-9140-9_22.

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Devonshire-Ellis, Chris, Andy Scott, and Sam Woollard. "Expatriate Individual Income Tax in China." In The China Tax Guide. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-14916-0_3.

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Bowen, Claire McKay, Victoria Bryant, Leonard Burman, et al. "Synthetic Individual Income Tax Data: Methodology, Utility, and Privacy Implications." In Privacy in Statistical Databases. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-13945-1_14.

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Jin, Haoran. "The Development and Challenges of China’s Individual Income Tax System." In Advances in Social Science, Education and Humanities Research. Atlantis Press SARL, 2024. https://doi.org/10.2991/978-2-38476-309-2_94.

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Barrientos, Armando. "Protection." In Social Protection in Latin America. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-49795-7_6.

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AbstractThis chapter examines the protection effects of social protection institutions, by focusing on the main outcomes of the core institutions and of tax and transfer systems. The most significant outcome of social protection provision in Latin America is its stratification. Occupational pension schemes and individual retirement plans reach better off sections of the population while social assistance supports low-income groups dependent on informal employment. Analysis of the incidence of pension benefits, from occupational pensions and individual retirement savings plans, confirms they re
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Dunmore, Paul V. "Income and Tax Distributions for Individual New Zealand Taxpayers 1991–94." In Taxation and the Limits of Government. Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4433-3_8.

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Gu, Qing. "Discussion on the Problems of Individual Income Tax Collection and Administration." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2025. https://doi.org/10.2991/978-94-6463-702-1_80.

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Conference papers on the topic "Income tax individuals"

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Vasileva, Yana Valeryevna. "TAX REFORM IN RUSSIA 2025: KEY CHANGES FOR INDIVIDUALS." In Themed collection of papers from III Foreign International Scientific Conference «Science in the Era of Challenges and Global Changes» by HNRI «National development» in cooperation with AFP (Puerto Cabezas, Nicaragua). June 2025. Crossref, 2025. https://doi.org/10.37539/250626.2025.66.64.013.

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This scientific article analyzes the main directions of tax reform in Russia in 2025. The study examines the structural changes in the tax system, including the increase in tax rates, the optimization of personal income tax, and the introduction of a tourism tax.
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Birilo, K. A., and O. S. Kolesnikova. "ROLE OF INCOME TAX OF INDIVIDUALS IN THE FORMATION OF INCOME OF THE BUDGET OF THE AMUR REGION." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.43.

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Dmitrieva, Oksana Germanovna, and Elena Evgenievna Dozhdeva. "PERSPECTIVE DIRECTION OF CONTROL OVER EXPENSES OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-773/777.

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The article substantiates the need to introduce tax control over the expenses of individuals and review the tax rate on personal income in the Russian Federation. The purpose of introducing measures of tax control over the expenses of individuals is that the tax on personal income is a significant fiscal and regulatory instrument of the market economy
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Nalimova, P. "The Essence of Corporate Income Tax." In Current Issues of Science: Student Thought. Nalimova, P., 2025. https://doi.org/10.61726/5131.2025.38.75.001.

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Taxes are one of the main sources of financing for government activities, as well as an economic tool that serves to implement the priorities of the state. Taxes perform two functions: fiscal and regulatory. Both functions are interconnected and interdependent, and neither should be developed at the expense of the other. As a category of the economy, a tax is a mandatory payment that the state collects from both individuals and legal entities. The importance of profit has increased with the transition of the Russian Federation’s economy to a market economy. Profit is a generalized indicator of
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Vieru, Roman, and Liliana Lazari. "Aspects of the income tax of subjects carrying out independent activities." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.25.

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In this research, a study is carried out regarding the examination of the simplified regime regarding the income tax of individuals who carry out retail trade without constituting an organizational-legal form of entrepreneurial activity. The research aims to establish the link between the fiscal regime of individuals carrying out independent activities and other existing taxation regimes. Diversifying the taxation system is important to provide opportunities to all categories of taxpayers, depending on the activities they practice. The adaptation of the taxation system to the needs of the paye
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Ivanov, Ionela. "Accounting and tax aspects for managing PayPal transactions in the IT sector." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.83.

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As PayPal has become an increasingly popular platform for online transactions, understanding the accounting and tax aspects of managing PayPal transactions has become crucial for businesses and individuals alike. When it comes to accounting for PayPal transactions, it is important to treat PayPal as a separate bank account. Businesses should record PayPal transactions separately from their main bank account, ensuring accurate tracking and reconciliation of income and expenses. Income derived from PayPal should be reported as part of the business's overall revenue in the appropriate tax filings
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Zorin, N., and T. Rustamov. "The Impact of the Progressive Scale of Personal Income Tax on Social Inequality in Russia." In Current Issues of Science: Student Thought. Zorin, N., 2025. https://doi.org/10.61726/8686.2025.70.17.001.

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Starting from 2025, the progressive scale of personal income tax will be introduced in Russia. Under this taxation system, the tax rate increases alongside the growth of the taxable base, i.e., individuals’ income. For the first time, a five-tier progressive scale of personal income tax will be implemented, which will be directly linked to income levels. The progressive tax is expected to promote social justice, as a high level of wealth inequality characterises Russia. This article is devoted to the study of the impact of the progressive scale of personal income tax on social inequality in Ru
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Kerndlová, Petra. "Změny daní z příjmů po skončení pandemie covid-19." In Zdanění příjmů. Wolters Kluwer ČR, 2024. https://doi.org/10.71372/sbuc3967.

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During and after the COVID-19 pandemic, several specific economic and societal trends emerged at the societal, global economic as well as at the economic on national levels, significantlyimpacting public finances. One of the key drivers of these trends was the coronavirus pandemic. The main trends included a slowdown in economic growth, an increase in digitalization, and a deepening of social inequalities. This paper addresses changes in the area of income taxation that could be adopted to strengthen resilience and restore the health of public finances weakened by the pandemic. The aim is to a
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Istrate, Costel. "Consequences of the substance over form rule on the accounting and taxation standards and practices, in Romania." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.01.

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Accounting and taxation are based on general and particular rules, more or less strictly enforced. Sometimes, in applying these rules, professional judgement is required in situations where the issues to be resolved are not always very clear. The substance over form rule obliges us to consider the economic substance of the transaction rather than its legal form when dealing with specific cases. The accounting rules provide us with some examples of such situations (leasing contracts, the spreading over time of certain income/expenditure, etc.). In turn, the tax rules can be interpreted as meani
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Pirozhkova, M. G., and O. S. Kolesnikova. "MODERN TRENDS IN THE DEVELOPMENT OF TAX ON INCOME OF INDIVIDUALS IN THE BORDER REGIONS OF THE FAR EAST OF RUSSIA." In RUSSIA AND CHINA: A VECTOR OF DEVELOPMENT. Amur State University, 2019. http://dx.doi.org/10.22250/rc.2019.1.76.

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Reports on the topic "Income tax individuals"

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Joyce, Robert, Stuart Adam, Andrew Hood, and David Phillips. Labour’s proposed income tax rises for high-income individuals. Institute for Fiscal Studies, 2017. http://dx.doi.org/10.1920/bn.ifs.2017.bn0209.

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Xu, Xiaowei, Robert Joyce, and Stuart Adam. Labour’s proposed income tax rises for high-income individuals. Institute for Fiscal Studies, 2019. http://dx.doi.org/10.1920/bn.ifs.2019.bn0265.

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Brewer, Mike, Andrew Shephard, and Emmanuel Saez. Optimal labour income tax and transfer programs for individuals and families. The IFS, 2006. http://dx.doi.org/10.1920/ps.ifs.2024.1195.

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MYLNIKOVA, L. A. THE ROLE AND REGULATORY SIGNIFICANCE OF THE PERSONAL INCOME TAX. Science and Innovation Center Publishing House, 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-3-21-26.

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The article examines the role of taxation of individuals as the most important tool of social policy implemented by the state in order to reduce the level of stratification among various segments of the population and to solve the problem of substantiating the necessity and content of the gradual reform of the current taxation mechanism in Russia. The current state of the economy and society determines the need to develop an adequate mechanism for the application of personal income tax.
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Bonhomme, Stéphane, and Angela Denis. Estimating individual responses when tomorrow matters. Banco de España, 2024. http://dx.doi.org/10.53479/36092.

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We propose a regression-based approach to estimate how individuals’ expectations influence their responses to a counterfactual change. We provide conditions under which average partial effects based on regression estimates recover structural effects. We propose a practical three-step estimation method that relies on subjective beliefs data. We illustrate our approach in a model of consumption and saving, focusing on the impact of an income tax that not only changes current income but also affects beliefs about future income. Applying our approach to Italian survey data, we find that individual
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Gallien, Max, Eugenie Marie Victorine Ribault, Michael Rogan, and Vanessa van den Boogaard. Tax and Gender: Why Informality Matters. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.019.

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Recent policy debates have increasingly focused on the gendered impacts of taxation, yet much of this work is rooted in high-income contexts, overlooking the realities of low- and middle-income countries where most individuals, particularly women, work in the informal sector. This policy brief highlights the significance of informality in understanding gendered tax burdens. By synthesising recent research, this policy brief explores how informal sector taxation affects men and women differently, its policy implications, and the research needed to advance a feminist fiscal agenda.
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Tayibov, Khayyam. Tagging Birthplace for Optimal Tax Policy Redistribution, and Welfare. Department of Economics and Statistics, Linnaeus University, 2024. http://dx.doi.org/10.15626/ns.wp.2024.09.

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This paper studies the question of how place of birth affects the design of effective tax policies. Using Swedish population-wide register data, I investigate the relationship between regional origin and economic outcomes. Using a numerical simulation approach, I explore the implications of tagging individuals based on their place of birth for optimal tax policy and income redistribution. The numerical simulations show that under optimal tax policy, individuals from more populous regions are consistently assigned higher marginal and average tax rates, implying that the government redistributes
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Ardanaz, Martín, Evelyne Hübscher, Philip Keefer, and Thomas Sattler. Voter Responses to Fiscal Crisis: New Evidence on Preferences for Fiscal Adjustment in Emerging Markets. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0012884.

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Though governments regularly implement fiscal adjustments to avert crisis, voter attitudes toward competing adjustment strategies are still poorly understood. A conjoint experiment with 8,000 survey respondents in Brazil, Colombia, Costa Rica, and Peru confirms that individuals prefer spending- to tax-based adjustments in general. However, preferences change dramatically depending on which specific tax and spending adjustments are included and on individuals' personal characteristics. Consistent with their broad preferences for spending- over tax-based adjustments, respondents oppose increases
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Zanoni, Wladimir, Paul Carrillo-Maldonado, Juan Pantano, and Nicolás Chuquimarca. Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0013005.

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In this study, we examine the behavior of self-employed taxpayers who “bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the complex regime mandates the use of a public accountant for maintaining accounting records. Utilizing data from the Ecuadorian tax authority from 2011 to 2014, we initially observed and documented the bunching behavior prompted by the shift between regimes. Subsequently, we assess the impact of this regime
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Ardanaz, Martín, Evelyne Hübscher, Philip Keefer, and Thomas Sattler. Voters’ Preferences over the Composition of Fiscal Adjustment: Experimental Evidence from Latin America. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005119.

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Despite the regularity with which governments confront the need to make fiscal adjustments, voter attitudes toward competing consolidation strategies are still not well understood. For example, an influential literature finds that voters prefer public spending cuts to tax increases, but little is known about how these preferences depend on the particular taxes and spending categories that politicians choose or on voter characteristics such as income, ideology and trust. Our analysis of experimental data from 8,000 survey respondents across Brazil, Colombia, Costa Rica, and Peru confirms that,
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