Relevant bibliographies by topics / Tax system

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

Academic literature on the topic 'Tax system'

Author: Grafiati
Published: 4 June 2021
Last updated: 20 February 2023

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Journal articles on the topic "Tax system"

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Piotrowska-Marczak, Krystyna. "A National Tax System or a Harmonised Tax System?" Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (April 19, 2016): 41. http://dx.doi.org/10.17951/h.2016.50.1.41.

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Olubukola Otekunrin, Adegbola, Tony Ikechukwu Nwanji, Damilola Felix Eluyela, Henry Inegbedion, and Temitope Eleda. "E-tax system effectiveness in reducing tax evasion in Nigeria." Problems and Perspectives in Management 19, no. 4 (November 5, 2021): 175–85. http://dx.doi.org/10.21511/ppm.19(4).2021.15.

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This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.
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Wyszkowski, Adam. "Tax Expenditures in the Tax System." Gospodarka Narodowa 242, no. 9 (September 30, 2010): 65–82. http://dx.doi.org/10.33119/gn/101165.

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Rysina, V. A. "TAX ANALYSIS IN THE TAX MANAGEMENT SYSTEM." Вестник Керченского государственного морского технологического университета, no. 2 (2021): 291–306. http://dx.doi.org/10.47404/2619-0605_2021_2_291.

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Bechko, P., V. Bechko, N. Lisa, and S. Ptashnyk. "TAX MANAGEMENT IN THE TAX ADMINISTRATION SYSTEM." Ekonomika ta derzhava, no. 11 (November 30, 2021): 79. http://dx.doi.org/10.32702/2306-6806.2021.11.79.

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Jacobs, Donald J. "Victory Tax: A Holistic Income Tax System." Entropy 23, no. 11 (November 11, 2021): 1492. http://dx.doi.org/10.3390/e23111492.

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How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens? Such a tax system, with universal character, is deduced from the following guiding principles: (1) a single tax rate applies to all income types and levels; (2) the tax rate adjusts to satisfy budget projections; (3) government transfer only supplements the income of households with self-generated income below the poverty line; (4) deductions for basic living expenses, itemized investments and capital losses are allowed; (5) deductions cannot be applied to government transfer. A general framework emerges with three parameters that determine a minimum allowed tax deduction, a maximum allowed itemized deduction, and a maximum deduction defined by income percentage. An income distribution that mimics the United States, and a series of log-normal distributions are considered to quantitatively compare detailed characteristics of this tax system to progressive and flat tax systems. To minimize government dependency while maximizing after-tax income, the effective tax rate (ETR) as a function of income percentile takes the shape of the letter, V, inspiring the name victory tax, where the middle class has the lowest ETR.
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Sainsbury, Tristram, and Robert Breunig. "Tax planning in Australia’s income tax system." Agenda - A Journal of Policy Analysis and Reform 27, no. 1 (December 22, 2020): 59–83. http://dx.doi.org/10.22459/ag.27.01.2020.03.

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Danelan, T. Y. "TOPOLOGICAL CONCEPTUAL MODEL OF THE TAX SYSTEM AND TAX INFORMATION SYSTEM." Statistics and Economics, no. 3 (January 1, 2016): 83–87. http://dx.doi.org/10.21686/2500-3925-2016-3-83-87.

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Tomkiewicz, Jacek. "Tax System in Poland – Progressive or Regressive?" Journal of Management and Business Administration. Central Europe 24, no. 2 (June 15, 2016): 107–22. http://dx.doi.org/10.7206/jmba.ce.2450-7814.172.

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DAVIE, BRUCE F. "TAX EXPENDITURES IN THE FEDERAL EXCISE TAX SYSTEM." National Tax Journal 47, no. 1 (March 1, 1994): 39–62. http://dx.doi.org/10.1086/ntj41789052.

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Dissertations / Theses on the topic "Tax system"

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Ileri, Adem. "Simulating Turkish Tax System." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614720/index.pdf.

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Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turkish macroeconomic variables and welfare. The results show that the proposed tax reform provides welfare gains to the low and middle income individuals while high income individuals are suffered.
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Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.

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Thesis (MPA)--Stellenbosch University, 2002.
ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of technical and financial resources; the dominance of a narrow technocratic approach in implementation; and indeed the failure of the implementers to mobilize political resources and constituent support, the realization of the above objective became a less attainable goal. This research examines the institutional and policy reforms in the tax system and the dynamics of their implementation, through the manipulation of secondary, numerical and textual information/ data on tax system administration in Rwanda. Chapter one of the research deals with the development of the idea to research tax system reform and the formulation of the research problem, hypothesis and methodology. In addition to that, chapter one provides an overview of the tax system reform in Rwanda, a comparative insight into the implementation of reform policies in developing countries, and contemporary experiences in tax system reforms. Chapters two and three, which are formative chapters, focus respectively on the background situations that either influenced or affected tax system reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs with problem situations and normatives. Chapter five is summative in that it provides an interpretation and recommendations, as well as a summary of the research findings.
AFRIKAANSE OPSOMMING: Die implementering van beleidshervorming in ontwikkelende lande word negatief beïnvloed deur faktore soos probleme met die mobilisering van hulpbronne, die oorheersing van die tipe tegnokratiese beleidsbestuur wat deur donateurs voorgestaan word, en 'n voortgesette sentralistiese staatsbestel. Belastinghervorming in Rwanda omsluit institusionele en beleidshervorming met die oog op verbeterde belastingbetaling, wat tot 'n uiteindelike verbetering in die bydrae van belastinginkomste tot die BNP moet lei. Teenspoed tydens die implementering van die hervormingspoging, onder meer as gevolg van 'n gebrek aan tegniese en finansiële hulpbronne, die bekrompenheid van die tegnokratiese benadering waardeur die implementeringspoging oorheers is, en inderdaad die feit dat die implementeerders nie die nodige politieke middele of die publiek se ondersteuning kon mobiliseer nie, het egter veroorsaak dat hierdie doelwitte moeilik bereikbaar geraak het. Hierdie navorsing stel ondersoek in na institusionele en beleidshervorming ten opsigte van die belastingstelsel, en kyk ook na die implementeringsdinamiek daarvan. Die ondersoek is gegrond op 'n ontleding van sekondêre numeriese en tekstuele inligting/data oor die administrasie van die belastingstelsel in Rwanda. Hoofstuk een dui aan hoe die gedagte ontstaan het om navorsing oor die hervorming van die belastingstelsel in Rwanda te doen, en stel die navorsingsprobleem, die -hipotese en -metodologie bekend. Hierbenewens bied hoofstuk een 'n oorsig oor die hervorming van die belastingstelsel in Rwanda, en vergelykende insigte in die implementering van hervormingsbeleid in ontwikkelende lande asook onlangse ervaring wat die hervorming van belastingstelsels betref. Hoofstuk twee en drie is formatief van aard. Hulle fokus onderskeidelik op die agtergrondomstandighede wat 'n invloed op belastinghervorming in Rwanda gehad het, en op die normatiewe vereistes wat aan belastingsisteme gestel word. Hoofstuk vier evalueer die implementering van hervorming en hoe dit met probleemsituasies en hervormingsnorme verband hou. Hoofstuk vyf is summatief van aard en bevat 'n vertolking en aanbevelings, sowel as 'n samevatting van die navorsingsbevindinge.
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Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.

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Komara, Ahmad. "The Role of Professional Tax Consultants in the Indonesian Tax System." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/65964.

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This research investigated the role of tax consultants in the Indonesian tax system in addition to factors affecting their decisions when advising clients. The study revealed that tax consultants played the most substantial role in the preparation of tax returns compared with other roles such as assisting clients in tax audits. It was also discovered that client and consultant related features were less influential than decision context related elements on tax consultants when advising clients.
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Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and D. S. Zadorozhnia. "Ukrainian tax system competitiveness and globalization." Thesis, Sumy State University, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77568.

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What is globalization nowadays? There are different approaches to characterize this phenomenon among domestic and foreign scientists and researchers. Most of them include interactions, integrations, internationalization, intertwines, interconnections, incorporations, expansions features. Not all of them are associated with a positive impact on every participant. There are a lot of cautions and concerns about the impact of globalization on vulnerable countries and economic activities, especially in the area of public finance. The aim of this paper is to consider the impact of globalization on the competitiveness of the tax system of Ukraine.
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Palil, Mohd Rizal. "Tax knowledge and tax compliance determinants in self assessment system in Malaysia." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1040/.

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Self assessment system (SAS) has become the key administrative approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self assessment system introduction is an increase in the efficiency of tax collection for the tax authority; however, of more vital importance is the need to enable this without having an unacceptable detrimental effect on the other key characteristics of a well-designed tax system (equity, wider administrative efficiency etc). This requires the development of public awareness of tax laws, and improvements in voluntary compliance. According to prior studies on this topic one of the main facilitating factors in achieving these aims is the development of the level of tax knowledge among taxpayers. The objective of this study is to investigate how facilitating factors interact in the development of a suitable SAS focusing in particular on the role of tax knowledge. To explore the interaction in the real setting the country of Malaysia is used as a case tax system for this study. This country is due to chosen its fairly recent introduction of SAS enabling a specific focus on changes brought about by the move to a SAS with as little time for ‘noise’ creating factors as possible that may result from longer implemented SAS. It also enables a study of this topic in the context of a developing country where many of the prior studies in this area have had in the context of developed countries. This study focuses on the level of individual Malaysian taxpayers’ knowledge and explores how tax knowledge levels influence tax compliance behaviour in a new SAS. Data was collected through a large scale national postal survey resulting in 1,073 responses. Five stages were used to facilitate the analysis. Stage 1, using the t-test and ANOVA, focuses on the characteristics of taxpayers’ knowledge including gender, ethnicity, educational level and income level. Stage 2 attempts to describe the relationship between tax knowledge and tax compliance using multiple regressions. Stage 4 examines taxpayers’ compliance determinants more widely than tax knowledge. Nine variables were tested in Stage 4. Control variables were added in both Stage 3 and Stage 5 in order to assess whether the inclusion of control variables significantly affects tax compliance behaviour. The results suggested that tax knowledge has a significant impact on tax compliance even though the level of tax knowledge varies significantly among respondents. The results also indicate that tax compliance is influenced specifically by probability of being audited, perceptions of government spending, penalties, personal financial constraints, and the influence of referent groups. Results of this study answer such questions as which various taxpayer characteristics of tax knowledge affect compliant behaviour. The results of this study can inform policymakers on the extent to which tax knowledge is important in a self assessment system and in what ways it can affect compliance. It also provides an indicator for tax administrators of the relative importance of tax knowledge in assisting with the design of tax education programmes, simplifying tax systems and developing a iii wider understanding of taxpayers' behaviour. This study contributes to current global literature in this field of the relative importance of tax knowledge in affecting tax compliance, as well as exploring the factors that make people pay taxes in a self assessment system, and discusses methods of increasing voluntary compliance.
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Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.

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Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.
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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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O'Donoghue, Cathal Gerard. "Redistribution in the Irish Tax-Benefit System." Thesis, London School of Economics and Political Science (University of London), 2002. http://etheses.lse.ac.uk/2503/.

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The primary objective of the thesis is to study the degree of redistribution in the Irish Tax-Benefit System. The first part of the thesis (chapter 2) describes the main features of the system and examines the potential redistributive effect of the system. It also sets the system in its historical context by charting the development of the system in the post war era. Chapter 3 examines the redistributive effect of the sub-components of the tax-benefit system separately on a cross-section of the population by decomposing standard redistributive and progressivity measures. This chapter examines in detail the effect of the reforms from 1987 to 2000. The use of a short accounting period such as a month will tend to exaggerate the degree of redistribution within a tax-benefit system. It is desirable therefore to examine the degree of redistribution over a measure such as lifetime income, as this more fully reflects the standard of living an individual faces. As lifetime income data is not available, a dynamic microsimulation model has been constructed to generate synthetic life histories of a sample of the Irish population, so that lifetime incomes can be constructed. A number of chapters then describe the characteristics of this model. Chapter 4 considers the main issues involved in designing a dynamic microsimulation model and assesses how the main dynamic models internationally have dealt with the issues discussed. Chapter 5 describes how this model dealt with these design issues. Chapters 6 and 7 respectively describe the behavioural equations used by the model to simulate demographic/education and market behaviour respectively. A number of analytical chapters have been included using the dynamic microsimulation model. Chapter 8 examines the degree of redistribution over life-cycle. Chapter 9 analyses the redistributive effect of taxes and benefits over the lifetime. Chapter 10 examines the degree of intra versus inter personal redistribution in the tax-benefit system. The previous chapters examine the redistributive effect of the tax-benefit system in isolation by considering its effect in a steady state world. However neither the world nor the tax-benefit system are in a steady state. The system has evolved over time. In Chapter 11, we examine the degree of inter-generational redistribution of the Irish Welfare State since the foundation of the state in 1921.
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Books on the topic "Tax system"

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Tax law & Turkish tax system. Ankara: Republic of Turkey Ministry of Finance Strategy Development Unit, 2009.

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Linden, Eline van der. Namibia's tax system. Ausspannplatz, Windhoek, Namibia: Namibian Economic Policy Research Unit, 1992.

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Connecticut. General Assembly. Legislative Program Review and Investigations Committee. Connecticut's tax system. Hartford, CT: Connecticut General Assembly, 2006.

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The Japanese tax system. Oxford: Clarendon, 1989.

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The Nepalese tax system. Lalitpur: Sajha Prakashan, 2000.

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Kaplow, Louis. An optimal tax system. Cambridge, MA: Harvard Law School, 2011.

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Sury, M. M. The Indian tax system. Delhi: Indian Tax Institute, 1997.

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The SAARC tax system. Kathmandu: Pairavi Prakashan, 2015.

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The Japanese tax system. 2nd ed. Oxford: Clarendon Press, 1993.

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Hiromitsu, Ishi. The Japanese tax system. Oxford [England]: Clarendon Press, 1989.

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Book chapters on the topic "Tax system"

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Rankin, H. C. D., and D. M. Catterall. "The Imputation System." In Corporation Tax, 72–102. London: Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19835-1_3.

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Zhou, Feizhou, and Mingzhi Tan. "Tax-Sharing System." In Relationship between the Central Government and Local Governments of Contemporary China, 37–55. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4388-8_3.

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Althunayan, Turki. "Tax and Religion: Saudi Arabia Tax System." In Dealing with the Fragmented International Legal Environment, 47–67. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-04678-0_3.

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Gerçek, Adnan, and Feride Bakar Türegün. "Tax System and Tax Reforms in Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 3–17. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1914-7_1.

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Boczko, Tony. "UK tax and the UK tax system." In Managing Your Money, 76–106. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-47188-8_4.

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Ricketts, Robert. "Foreign Tax Credits." In The International Taxation System, 135–56. Boston, MA: Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1071-0_8.

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Xiao, Lin. "Tax System of SFTZ." In National Test, 133–73. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-0218-2_6.

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Riccardi, Lorenzo. "Introduction to the Vietnamese Tax System." In Vietnam Tax Guide, 3–5. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02138-6_1.

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Bin, Zhang. "Deepening Reform of the Tax System and Improving Local Tax Systems." In Chinese Finance Policy for a New Era, 119–38. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4054-1_6.

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Gashenko, Irina V., Yuliya S. Zima, and Armenak V. Davidyan. "Tax Burden and Mitigation of Tax Payments." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives, 57–63. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_7.

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Conference papers on the topic "Tax system"

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Sadykov, Timergaziz Gabidullovich. "Tax Culture – the Basis of Russian Tax System." In International Scientific Conference on Philosophy of Education, Law and Science in the Era of Globalization (PELSEG 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200723.062.

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Skačkauskienė, Ilona. "Tax system evaluation model." In The 6th International Scientific Conference "Business and Management 2010". Vilnius, Lithuania: Vilnius Gediminas Technical University Publishing House Technika, 2010. http://dx.doi.org/10.3846/bm.2010.095.

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Sadykov, Timergaziz G. "Tax Culture Is The Foundation Of The Russian Tax System." In Conference on Land Economy and Rural Studies Essentials. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.07.101.

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Hou, Xiaoyan. "Inheritance Tax for the Improvement of Chinese Property Tax System." In 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.211209.477.

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Bashashkina, G. YU. "Military-economic interests, tax incentives and their impact on state tax system." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/sciencepublic-08-06-2020-12.

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Xiaoyan, Shao. "Discussion on Establishment of Local Tax System from the Perspective of Business Tax Transformation to Value-added Tax." In 2014 International Conference on Economic Management and Social Science (ICEMSS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/emss-14.2014.17.

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Yan, Bo, Yiyun Chen, and Guangwen Huang. "Security of Tax Management Information System." In 2009 International Conference on E-Business and Information System Security (EBISS). IEEE, 2009. http://dx.doi.org/10.1109/ebiss.2009.5138071.

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Shuvalova, Elena. "THE TAX SYSTEM AND ENVIRONMENTAL SAFETY." In SGEM2017 17th International Multidisciplinary Scientific GeoConference and EXPO. Stef92 Technology, 2011. http://dx.doi.org/10.5593/sgem2017/54/s23.051.

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Basnukayev, Musa. "Mechanism Of Tax System Elements Interaction." In International Scientific Conference «Social and Cultural Transformations in the Context of Modern Globalism» dedicated to the 80th anniversary of Turkayev Hassan Vakhitovich. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.05.20.

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Ivanova, N. A. "Tax Management In National Innovation System." In II International Conference on Economic and Social Trends for Sustainability of Modern Society. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.09.02.71.

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Reports on the topic "Tax system"

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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing countries’ tax systems were facing several challenges, including weak tax administrations, low taxpayer morale and “hard-to-tax” sectors. The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system. It allows the hiding of wealth abroad with a limited risk of being caught. Cases of such behaviour that are exposed without proper penalty may result in a decline in the morale of citizens and a lower level of voluntary compliance with tax legislation. A number of high-profile tax leaks and scandals have undermined public confidence in the fairness of tax systems and generated a strong demand for effective counteraction and tax transparency. One of the key contributing factors to lower tax revenues in developing countries (that is linked to low tax transparency) is a high level of IFFs. These flows, including international tax evasion and the laundering of corruption proceeds, build a major obstacle to successful DRM efforts. Research has also identified an association between organisational transparency (e.g. transparency by businesses and tax authorities) and stakeholder trust (e.g. between citizens and the state). However, the evidence is mixed as to how transparency in particular influences trust and perceptions of trustworthiness.
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Kaplow, Louis. An Optimal Tax System. Cambridge, MA: National Bureau of Economic Research, July 2011. http://dx.doi.org/10.3386/w17214.

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Gammie, Malcolm. Reforming the personal tax system. Institute for Fiscal Studies, February 1993. http://dx.doi.org/10.1920/co.ifs.1993.0035.

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Waters, Tom, and Thomas Pope. A survey of the UK tax system. IFS, November 2016. http://dx.doi.org/10.1920/bn.ifs.2000.0009.

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Browne, James, Paul Johnson, and Stuart Adam. Pensioners and the tax and benefit system. Institute for Fiscal Studies, June 2012. http://dx.doi.org/10.1920/bn.ifs.2012.00130.

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Leicester, Andrew. The UK tax system and the environment. Institute for Fiscal Studies, November 2006. http://dx.doi.org/10.1920/re.ifs.2006.0068.

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Conron, Harriet, Edward Abrokwah, Ross Warwick, Abdul Malik Iddrisu, Daniel Nuer, and Andara Kamara. A survey of the Ghanaian tax system. The IFS, May 2021. http://dx.doi.org/10.1920/re.ifs.2021.0189.

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Seid, Edris, and Tom Harris. 2019/20 survey of the Ethiopian tax system. The IFS, April 2021. http://dx.doi.org/10.1920/re.ifs.2021.0187.

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Gregg, Paul, Paul Johnson, and Howard Reed. Entering work and the British tax and benefit system. Institute for Fiscal Studies, March 1999. http://dx.doi.org/10.1920/re.ifs.1999.0059.

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Jensen, Anders. Employment Structure and the Rise of the Modern Tax System. Cambridge, MA: National Bureau of Economic Research, January 2019. http://dx.doi.org/10.3386/w25502.

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