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Relevant bibliographies by topics / Negative payroll tax

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Academic literature on the topic 'Negative payroll tax'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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Journal articles on the topic "Negative payroll tax"

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Jaluanto Sunu Punjul Tyoso, Amsar Amsar, and Elly Yulianti. "Manajerial Keuangan dalam Pengelolaan Pajak berlandaskan Sistem Informasi Akuntansi pada Perusahaan Swasta di Semarang." Journal of Business, Finance, and Economics (JBFE) 5, no. 2 (2024): 97–114. http://dx.doi.org/10.32585/jbfe.v5i2.5710.

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This study analyzes financial management in a private company in Semarang through information management systems in payroll administration. The data were divided into five categories: general, finance, accounting, sales administration, and accounting. The analysis method used was information system analysis with five steps, including monitoring, business processes, task delegation, independent verification, and capture procedures. The business process involves several entities in the application of VAT, Income Tax Article 21, and Income Tax Article 23. The delegation of tasks is considered ine

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Ma, Xinxin, and Dongyang Zhang. "The Incidence of Social Security Payroll Taxes: Evidence From China." International Journal of Financial Research 9, no. 4 (2018): 1. http://dx.doi.org/10.5430/ijfr.v9n4p1.

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The Chinese government enforced public security system reform in the economic transition period. Now, the enterprise’ social insurance premium, a kind of payroll tax, is nearly 40% of the total wage in China. It is thought enterprises may transfer the burden of payroll taxes to workers by reducing their wages. Does the level of an enterprise’s social security payroll taxes influence their workers’ wages? Using the Chinese Large and Medium-size Manufacturing Enterprises (CLMME) dataset to construct an enterprise panel data from 2004 to 2007, we employ an empirical study to provide evidence on t

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Florişteanu, Elena. "Payroll Taxation: A Source of Revenue for the State and/or a Burden for Employees and Employers." International conference KNOWLEDGE-BASED ORGANIZATION 31, no. 2 (2025): 28–36. https://doi.org/10.2478/kbo-2025-0045.

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Abstract An important part of the government revenue needed to cover state expenditures comes from tax revenues from labor taxation. Revenues obtained by taxing the income of employed individuals, consisting of income tax and compulsory social contributions, contribute to strengthening the sustainability of public finances and play a significant role in redistributing economic growth across different segments of the population and creating equitable societies. A high tax burden can have negative effects on employment and labor market competition. The paper assesses the level of labor taxation

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Cremer, Helmuth, Firouz Gahvari, and Pierre Pestieau. "Endogenous Altruism, Redistribution, and Long-Term Care." B.E. Journal of Economic Analysis & Policy 14, no. 2 (2013): 499–524. http://dx.doi.org/10.1515/bejeap-2012-0065.

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Abstract This paper studies public provision of long-term care insurance in a world in which family assistance is (i) uncertain and (ii) endogenous, depending on the time parents spend raising their children. Public benefits will be paid in case of disability but cannot be combined with self-insurance or family aid. The benefits are provided equally to all recipients and financed by a proportional payroll tax. The paper shows that tax distortions imply that full insurance is undesirable. It characterizes the optimal tax and identifies the elements that determine its size. Of crucial importance

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GODA, GOPI SHAH, JOHN B. SHOVEN, and SITA NATARAJ SLAVOV. "Work incentives in the Social Security Disability benefit formula." Journal of Pension Economics and Finance 18, no. 2 (2018): 165–89. http://dx.doi.org/10.1017/s1474747218000136.

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AbstractWe examine the connection between taxes paid and benefits accrued under the Social Security Disability Insurance (SSDI) program on both the intensive and extensive margins. We perform these calculations for stylized workers given the existing benefit structure and disability hazard rates. On the intensive margin, we examine the effect of an additional dollar of earnings on the marginal payroll taxes contributed and future benefits earned. We find that the present discounted value of disability benefits received from an additional dollar of earnings, net of the SSDI payroll tax, general

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Nerudová, Danuše. "Possible ways of corporate tax base harmonization in the European Union." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, no. 3 (2008): 139–46. http://dx.doi.org/10.11118/actaun200856030139.

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The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore decreases their competitiveness. It was proved, that there is negative correlation between the size of the company and the size of the compliance costs of taxation. Based on that, the European Commission has decided for twin-track strategy – to introduce home state taxation in the short term and common consolidated corporate tax base in the long

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7

Suci Chairani, Tantry, and Khairul Anwar Pulungan. "Analisis Penerapan Akuntansi Berbasis Akrual atas Pendapatan menurut Undang-Undang Perpajakan pada PT. Merapi Utama Pharma Medan." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 4 (2024): 4123–38. http://dx.doi.org/10.47467/alkharaj.v6i4.881.

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The purpose of writing this thesis is to examine the application of accrual-based accounting to income carried out by PT. Merapi Utama Pharma Medan, in accordance with applicable laws and regulations. This research uses descriptive analysis methodology. The methodology used in this research involves the use of descriptive statistical analysis for data analysis purposes. The second category of data used in this research consists of information originating from official company documents. Data collection methods used in this research include interviews, surveys, and examination of financial reco

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Agudelo Ayala, Sonia Alexandra. "Labour Demand Effects of Internationalization in the Colombian Manufacturing Industry, 1974-2015." Semestre Económico 25, no. 58 (2022): 1–48. http://dx.doi.org/10.22395/seec.v25n58a5.

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Colombia experienced a major structural change in the early nineties. This structural change is related to major trade and labour market reforms undertaken around 1992, which is considered the inflection year. This paper focuses on evaluating whether the structural change in international trade exposure significantly altered the employment response to wage changes in the manufacturing industry. Hamermesh’s (1993) framework is used to explain the total employment effect, which is made of the substitution and scale effects. This total effect is empirically quantified, and its two components dise

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Goncharuk, Svitlana, and Iryna Melnyk. "PAYMENT ACCOUNTING IN COVID-19 CONDITIONS." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 (2021): 90–93. http://dx.doi.org/10.31891/2307-5740-2021-300-6-16.

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The article is a study of payroll accounting in terms of COVID-19. It was found out that today the issue of accounting for payroll in the enterprise is the main part of the social and labor relations of workers, employers and the state, which have a great influence on the labor resources of our country. It is determined that practical and theoretical issues of wage calculations always attract the attention of scientists, legislators, heads of organizations and employees. Wages are one of the most important factors in the efficiency of the enterprise, because its size and timely payment depends

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Meixnerová, Lucie, and Michal Krajňák. "Macroeconomic Time Series Affecting the Minimum and Average Wages of V4 Countries." E+M Ekonomie a Management 23, no. 4 (2020): 4–22. http://dx.doi.org/10.15240/tul/001/2020-4-001.

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The study deals with the evaluation of the impact of macroeconomic indicators such as gross domestic product, unemployment, the implicit tax rate on labour and the consumer price index on the minimum and average wages in the countries of the Visegrad Four. The set of input analysed data is obtained from databases of national statistical offices, the Organisation for Economic Cooperation and Development and Eurostat. Since the minimum wage is influenced by state intervention, it is an intervention in the market mechanism and its costs are borne primarily by employers, it is an important indicat

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Books on the topic "Negative payroll tax"

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Financial management: Army records contain millions of dollars in negative unliquidated obligations : report to the Chairman, Subcommittee on Defense, Committee on Appropriations, House of Representatives. The Office, 1990.

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Financial management: Air Force Systems Command is unaware of status of negative unliquidated obligations : report to the Chairman, Subcommittee on Defense, Committee on Appropriations, House of Representatives. The Office, 1991.

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Book chapters on the topic "Negative payroll tax"

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Parry, Ian W. H. "Fiscal Interactions and the Case for Carbon Taxes over Grandfathered Carbon Permits." In Climate Change Policy. Oxford University PressOxford, 2005. http://dx.doi.org/10.1093/oso/9780199281459.003.0011.

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Abstract Economists have long recognized that the welfare effects of environmental and other regulatory policies depend on how they interact with distortions in other markets of the economy (e.g. Lipsey and Lancaster, 1956; Harberger, 1974). One market that is particularly large (around three-quarters of GDP), and badly distorted at the margin, is the labour market, where income, payroll, and other taxes combine to drive a large wedge between the gross wage paid by firms and the net wage received by households. Yet, prior to the 1990s, there had been very little analysis of how interactions wi

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Puhalskyi, Vadym. "TAX POLICY OF UKRAINE: STATE AND LEVEL OF EFFICIENCY." In Theoretical and practical aspects of science development. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-355-2-7.

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The article investigates the content of the concept of "tax policy" by combining the two concepts of "taxes" and "policy". It is proved that taxes are an economic instrument for implementing state priorities and the main sources of financing all areas of state activity, the main purpose of which is to ensure the revenues of the relevant budget.The author analyzes the revenues to the consolidated budget of Ukraine in 2019–2022 and proves that tax revenues occupy an important place in budget revenues and have the largest share in the structure of budget revenues of Ukraine. Tax revenues are 3.6

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