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Artículos de revistas sobre el tema "Income tax, France, 1917"

Autor: Grafiati

Publicado: 25 de julio de 2024

Última modificación: 31 de julio de 2025

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1

Piketty, Thomas, Gilles Postel-Vinay, and Jean-Laurent Rosenthal. "Wealth Concentration in a Developing Economy: Paris and France, 1807–1994." American Economic Review 96, no. 1 (2006): 236–56. http://dx.doi.org/10.1257/000282806776157614.

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Using large samples of estate tax returns, we construct new series on wealth concentration in Paris and France from 1807 to 1994. Inequality increased until 1914 because industrial and financial estates grew dramatically. Then, adverse shocks, rather than a Kuznets-type process, led to a massive decline in inequality. The very high wealth concentration prior to 1914 benefited retired individuals living off capital income (rentiers) rather than entrepreneurs. The very rich were in their seventies and eighties, whereas they had been in their fifties a half century earlier and would be so again a

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2

Yarovа, Nina, Olha Vorkunova, and Vira Baryshnikova. "FOREIGN EXPERIENCE OF STATE SUPPORT OF INNOVATIVE ACTIVITIES (MACRO- AND MICROECONOMIC ASPECTS)." Development of Management and Entrepreneurship Methods on Transport (ONMU) 83, no. 2 (2023): 5–18. http://dx.doi.org/10.31375/2226-1915-2023-2-05-18.

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The foreign experience of state support for innovative activities of enterprises at both the macro and micro levels is discussed in the article.An important condition for the dynamic development of the country at the macro level is the accelerated introduction of modern innovative technologies in the economic, social and other spheres with the wide use of the achievements of science and technology.All rapidly developing spheres of public and state life of the country require close support of the reforms on the basis of modern innovative ideas, developments and technologies that ensure a quick

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3

Smith, Julie P. "Progressivity of the Commonwealth Personal Income Tax, 1917-1997." Australian Economic Review 34, no. 3 (2001): 263–78. http://dx.doi.org/10.1111/1467-8462.00195.

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4

Morozova, O. M., and T. I. Troshina. "The Russian Income Tax Against the Background of the Sociopolitical Events of 1917–1920s." Modern History of Russia 13, no. 2 (2023): 322–38. http://dx.doi.org/10.21638/spbu24.2023.204.

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The introduction of income tax in Russia has a long history, but not all stages of this process have been covered in scholarly publications. Due to the low efficiency of the tax institutions of the post-revolutionary governments, their law-making activities and attempts to collect income tax in 1917–1921 remain under-researched. What little the Soviet and White governments had in common was their willingness to base their fiscal practices on the imperial legislation. The practice of application revealed differences. The Bolsheviks consistently developed the existing framework, trying to find f

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5

Voroshilo, Viktoria Viktorovna. "EXPERIENCE WITH TAX CRIMES IN FRANCE." Scientific Bulletin: finance, banking, investment., no. 2 (55) (2022): 31–39. http://dx.doi.org/10.37279/2312-5330-2021-2-31-39.

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The article considers the tax legislation of France aimed at combating tax crimes. The author’s research conducted in relation to tax violations in France shows interest in the selected study. The fight against tax crimes is of great importance for the economy of any state, including the positive experience of foreign countries. An algorithm of interaction between tax authorities and tax payers in the detection of tax offenses has been developed. The types of tax violations in France and the consequences of their detection for taxpayers are considered. The influence of the adopted tax legislat

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6

Cremer, Helmuth, Firouz Gahvari, and Norbert Ladoux. "Income Tax Reform in France: A Case Study." FinanzArchiv 66, no. 2 (2010): 121. http://dx.doi.org/10.1628/001522110x524179.

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7

Magnani, Riccardo, and Luca Piccoli. "Universal basic income with flat tax reform in France." Journal of Policy Modeling 42, no. 2 (2020): 235–49. http://dx.doi.org/10.1016/j.jpolmod.2019.07.005.

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8

Christophe, CATHALA. "Appreciating a Country's Fiscal Attractiveness: Combining Theoretical Data and Empirical Results Through the ETR/STR Ratio." ISRG Journal of Arts Humanities & Social Sciences (ISRGJAHSS) III, no. I (2025): 225–32. https://doi.org/10.5281/zenodo.14710272.

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<strong>Abstract</strong> <em>Objective: This paper investigates different methodologies for assessing a country's attractiveness in terms of Corporate Income Tax. More precisely, it aims to compare the ranking proposed by the Tax Foundation's International Tax Competitiveness Index with its own methodology. </em> <em>Methods: The proposed methodology assesses a country's attractiveness based on the ratio of the Effective Tax Rate (ETR) to the Statutory Tax Rate (STR) and its variance. A ratio below or close to 1 indicates an efficient, stable, and predictable tax administration system. To eva

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9

Muehlbacher, Stephan, Erich Kirchler, Erik Hoelzl, et al. "Hard-Earned Income and Tax Compliance." European Psychologist 13, no. 4 (2008): 298–304. http://dx.doi.org/10.1027/1016-9040.13.4.298.

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Is the effort invested to achieve taxable income a relevant factor for tax compliance? If the value of income increases with the effort exerted, reluctance to pay taxes should be high. On the other hand, if income is perceived as compensation for one’s endeavor, there is too much at stake to take the risk of being audited and paying a fine. Consequently, tax evasion should be more likely if income was obtained easily. These contradicting predictions were tested in a questionnaire study with samples from eight countries (Australia, Austria, England, France, Italy, New Zealand, Spain and Switzer

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10

Dulamsuren, Nyamaa, and Khatantumur Minjin. "A Study on the Improvement of Income Tax reporting For Business Combinations in Mongolia." International Journal of Economics, Business and Management Research 08, no. 06 (2024): 87–102. http://dx.doi.org/10.51505/ijebmr.2024.8607.

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In line with the international trend and practice of deeming associated entities as a single economic unit and assessing the taxable income at the group level based on the consolidated income tax statements, many countries in the world including the United States, Australia, New Zealand, and France allow the preparation of consolidated income tax returns and provide special tax credits and exemptions for transactions between the parent and subsidiaries companies of the group, unrealized gains (losses) arising from them, and intercompany dividends. This study aims to examine the needs and deman

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11

Piketty, Thomas, and Emmanuel Saez. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective." Journal of Economic Perspectives 21, no. 1 (2007): 3–24. http://dx.doi.org/10.1257/jep.21.1.3.

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This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special emphasis on very top income groups. We include individual and corporate income taxes, payroll taxes, and estate and gift taxes. The progressivity of the U.S. federal tax system at the top of the income distribution has declined dramatically since the 1960s. This dramatic drop in progressivity is due primarily to a drop in corporate taxes and in estate and gift taxes combined with a sharp change in the composition of top incomes away from capital income and toward labor income. The

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12

Rhein, Jonathan. "Selected US Tax Developments: Canadian Residents Who Are US Citizens May Be Able To Credit Canadian Taxes Against the US Net Investment Income Tax." Canadian Tax Journal/Revue fiscale canadienne 71, no. 4 (2022): 1171–76. http://dx.doi.org/10.32721/ctj.2023.71.4.ustd.

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The US net investment income tax (NIIT, colloquially referred to as the "Obamacare tax" or "Medicare tax") is a 3.8 percent tax on worldwide investment income of US citizens and residents, and applies to interest, dividends, royalties, and other types of investment income. Although US domestic law does not permit a foreign tax credit to be applied against the NIIT, the US Court of Federal Claims recently held that the US-France tax treaty requires the United States to allow a foreign tax credit against the NIIT. While this case may be helpful for US citizens who are residents of other countrie

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13

Bozio, Antoine, Malka Guillot, Lukas Puschnig, and Maxime Tô. "What lies behind France's low level of income inequality?" Fiscal Studies 45, no. 3 (2024): 309–23. http://dx.doi.org/10.1111/1475-5890.12390.

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AbstractWe document the evolution of working‐age individual pre‐tax and disposable income inequality in France since the late 1960s using household surveys. Disposable income inequality declined over the 1960s and 1970s and remained stable thereafter. This trend can be explained, in part, by changes in the tax and benefit system, notably through changes in employer contributions, and the evolution of the national minimum wage. Other dimensions than income bring a less positive perspective: low‐income individuals are now more likely to be immigrants, have low education, and live in households w

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14

Teremetskyi, Vladislav I., Oleksandr M. Bandurka, Emiliia S. Dmytrenko, Nataliа I. Atamanchuk, and Oleksandra O. Kochura. "Assessed taxation in the health care sector in Ukraine and foreign countries: comparative and legal analysis." Wiadomości Lekarskie 73, no. 2 (2020): 374–79. http://dx.doi.org/10.36740/wlek202002132.

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The authors have defined and revealed the mechanism for collecting personal income tax, value added tax, single tax relating to health care sector in Ukraine and their analogues in other countries. Special attention has been paid to the problems in this field in Ukraine and the ways of their solution have been suggested. It has been proved that the mechanism of legal regulation of assessed taxation in the health care sector in Ukraine needs to be improved. Taking into account international experience, the authors have offered to amend the Tax Code of Ukraine on: the use of tax incentives of st

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15

Кулинич, Мирослава, Володимир Літвінчук, Ілля Захарчук та Максим Гузьо. "СПРОЩЕНА СИСТЕМА ОПОДАТКУВАННЯ, ОБЛІКУ ТА ЗВІТНОСТІ: ДОСВІД УКРАЇНИ, ПОЛЬЩІ І ФРАНЦІЇ". Economic journal of Lesya Ukrainka Volyn National University 2, № 42 (2025): 42–50. https://doi.org/10.29038/2786-4618-2025-02-42-50.

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Introduction. In the modern context of globalization and the integration of national economies, taxation systems — particularly those affecting small businesses and self-employment — play an increasingly important role. Simplified taxation regimes reduce administrative and fiscal burdens, stimulating entrepreneurial activity. Ukraine, France, and Poland have developed their own models of such systems, reflecting diverse approaches to small business regulation in line with European standards. The purpose of the article. The purpose of this article is to conduct a comparative analysis of simplif

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16

Agossadou, Stanislas. "Incidence of Corporate Income Tax (CIT) Exemption." TIJAB (The International Journal of Applied Business) 9, no. 1 (2025): 84–101. https://doi.org/10.20473/tijab.v9.i1.2025.59369.

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Background: Tax incentives are widely used among developed and developing economies to promote and attract economic activity in their jurisdictions and can be introduced for a range of reasons (OECD, 2022). However, "those who pay tax do not necessarily bear the cost” (Martin & Mayneris, 2022). Similarly, the government that grants a tax exemption does not necessarily bear the cost of this tax exemption. Based on this point, the main question of this research is: what is the incidence of corporate income tax (CIT) exemption?Objective: This paper focuses on tax incidence, looking for the "r

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17

Burzec, Marcin, and Michalina Duda-Hyz. "THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE." Review of European and Comparative Law 2627, no. 34 (2016): 9–25. http://dx.doi.org/10.31743/recl.4975.

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Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.

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18

Tillotson, Shirley. "A History of Canadian Income Tax. Volume 1: The Income War Tax Act 1917–1948. Colin Campbell and Robert Raizenne." Canadian Historical Review 105, no. 1 (2024): 154–56. http://dx.doi.org/10.3138/chr.105.1.rev7.

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19

Ahn, Young-Gyun, Jae-Young Hue, and Kyung-Hoon Kim. "An Empirical Analysis of National Logistics Competitiveness through the Implementation of the Tonnage Tax System." Korean Logistics Research Association 34, no. 2 (2024): 89–98. http://dx.doi.org/10.17825/klr.2024.34.2.89.

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The tonnage tax system classifies the business income of shipping and logistics companies that comply with certain requirements as shipping income and non-transport income, and in terms of shipping income, corporate tax is paid on the standard profit of ships calculated based on the net tonnage of ships and the number of operating days, regardless of actual income. Looking at the introduction of the tonnage tax system in countries around the world, Greece first introduced it in 1973, and since the tonnage tax system was implemented in the Netherlands in 1996, major shipping countries in more t

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20

Duquette, Nicolas J. "Founders’ Fortunes and Philanthropy: A History of the U.S. Charitable-Contribution Deduction." Business History Review 93, no. 3 (2019): 553–84. http://dx.doi.org/10.1017/s0007680519000710.

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Since 1917, tax filers in the United States who itemize tax deductions have been able to subtract gifts to eligible charities from their taxable income. The deduction is especially valuable to successful entrepreneurs who donate corporate stock. Such philanthropy was seen as a close substitute for government spending until after the mid-twentieth century. In the 1950s and 1960s, high tax rates catalyzed the formation of large foundations from industrial fortunes and precipitated a national debate about the legitimacy of such giving. The midcentury debate preceded increased oversight of chariti

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21

Prowse, Victoria. "Programme interactions and fiscal drag in the UK tax-and-benefit system: effects on income inequality." Oxford Review of Economic Policy 41, no. 1 (2025): 140–52. https://doi.org/10.1093/oxrep/graf010.

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Abstract This paper provides a comprehensive quantitative analysis of the UK tax-and-benefit system in 2023, focusing on its impact on income inequality. Using a microsimulation model and Family Resources Survey data, we find that the system reduced income inequality by 27.6 per cent, as measured by the Gini coefficient. While substantial, this effect falls short compared to some other OECD countries, such as Ireland and France. Both non-means-tested and means-tested benefits play important roles in addressing inequality. Fiscal drag, a form of stealth taxation that arises when inflation is no

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22

Alla, Mikel. "Characteristics of the VAT in Albania." European Journal of Social Sciences Education and Research 1, no. 1 (2014): 228. http://dx.doi.org/10.26417/ejser.v1i1.p228-233.

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The value added tax (taxe sur la valeur ajoutee - TVA) was "invented" by a finance expert of France called "Maurice Laure" (1917-20 April 2001). The system of "Laure" is designed to April 10, 1954. He "invented" a tax on consumption, which was called the VAT (TVA). His idea was quickly adopted because it compels taxpayers at all levels of the production process, for self-management and self-calculating the tax, instead of putting the burden on sellers, or the tax authorities make the tax assessments. The tax legislation for the VAT in Albania has changed constantly . The VAT in Albania is regu

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23

Fack, Gabrielle, and Camille Landais. "Are Tax Incentives for Charitable Giving Efficient? Evidence from France." American Economic Journal: Economic Policy 2, no. 2 (2010): 117–41. http://dx.doi.org/10.1257/pol.2.2.117.

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This paper estimates the effect of tax incentives for charitable contributions in France. We focus on two reforms that increased the nonrefundable tax credit rate for charitable contributions by 32 percent. We use a difference-in-difference identification, comparing the evolution of contributions for groups of households with similar income, but different taxable status due to differences in family size. We control for censoring issues and investigate distributional effects using a three-step censored quantile regression estimator. We find that the price elasticity of contributions is relative

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24

Egorova, Maria A., Vladislav V. Grib, Liudmila G. Efimova, Olga V. Kozhevina, and Vitalii Yu Slepak. "Research of the effectiveness of the system of legal regulation of tax relations for operations with cryptocurrency currently in force." Vestnik of Saint Petersburg University. Law 14, no. 3 (2023): 564–79. http://dx.doi.org/10.21638/spbu14.2023.301.

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The article deals with the national practicies of direct and indirect taxation of income from cryptoassets in some countries of the world, including Russia, France, Italy, USA, Great Britain, etc. The authors study various approaches to the concept of cryptocurrency for the purposes of fiscal management: macroeconomic, cost, accounting, legal and institutional approaches. According to the authors position cryptocurrencies for tax reasons should be treated as a property and means of payment. Therefore, any income in cryptocurrencies received by taxpayers should be subject to personal income tax

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25

ARCHVADZE, JOSEPH. "TAX BURDEN OF EMPLOYED PERSONS." Globalization and Business 4, no. 7 (2019): 79–86. http://dx.doi.org/10.35945/gb.2019.07.010.

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Tax burden demonstrates very precisely the scope of fiscal pressure on business and population by the state. In Georgia physical persons are taxed as by direct taxes (income tax is 20%), as indirect taxes. In the end they have much influence on population’s purchasing power. More than population’s cash income comes from the salaries, accordingly income tax, VAT and excise could be considered as the tax burden of salaries. According to the calculation by this principle, the salary tax burden in Georgia is 39.2 %. In the last 7 years (In comparison with the year 2012) because of the rapid growth

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26

ARCHVADZE, JOSEPH. "TAX BURDEN OF EMPLOYED PERSONS." Globalization and Business 4, no. 7 (2019): 79–86. http://dx.doi.org/10.35945/gb.2019.07.010.

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Tax burden demonstrates very precisely the scope of fiscal pressure on business and population by the state. In Georgia physical persons are taxed as by direct taxes (income tax is 20%), as indirect taxes. In the end they have much influence on population’s purchasing power. More than population’s cash income comes from the salaries, accordingly income tax, VAT and excise could be considered as the tax burden of salaries. According to the calculation by this principle, the salary tax burden in Georgia is 39.2 %. In the last 7 years (In comparison with the year 2012) because of the rapid growth

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27

Courtioux, Pierre, and Lucie Gadenne. "Inégalités et prélèvements obligatoires en France : l’apport d’une méthode de microsimulation avec bootstrap." Économie appliquée 63, no. 2 (2010): 5–22. http://dx.doi.org/10.3406/ecoap.2010.1942.

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This article offers a new approach of the micro simulation analysis of fiscal systems thanks to a model including four major French taxes and the bootstrap technique. We compare the redistributive impact of an increase in fiscal revenue for different fiscal instruments and confirm the well-known result of the strongly redistributive impact of the income tax and the regressive one of the VAT. Our methodological contribution consists in the construction of confidence intervals for the semi-elasticities of Gini coefficients to the use of each tax.

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28

ANUREEV, Sergei V. "Adjustments of VAT and income tax of banks." Finance and Credit 30, no. 4 (2024): 726–47. http://dx.doi.org/10.24891/fc.30.4.726.

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Subject. The article discusses excess profits of Russian banks in the amount of the planned Federal budget deficit in 2023, and financial relationships between banks and the budget as causes of excess profits. Objectives. The focus is on fairer taxation of commercial banks, using the case of the largest of them, and based on the latest experience of other countries. Methods. The study employs the comparative analysis of other countries’ practice on modifying the taxation of super profits of banks, financial analysis of reports of the largest banks regarding the specifics of the main taxes. Res

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29

Lamensch, Marie. "Swiss Court Denies European Frontier Workers Their ‘Schumacker’ Rights (Comment on the 31 August 2009 Decision of the Geneva-Based ‘Commission Cantonale de Recours en Matièt." Intertax 38, Issue 2 (2010): 93–104. http://dx.doi.org/10.54648/taxi2010009.

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The Community law principle of free movement of persons entails a broad prohibition of discrimination including by means of tax provisions. The Bilateral EU-Swiss Treaty on free movement of persons contains this same prohibition of discrimination and refers for its proper interpretation to the case law of the European Court of Justice (ECJ). In the recent Boitelle case, however, a Swiss court did not apply the relevant ECJ case law (Schumacker) when upholding source-based taxation rules that discriminate against ‘frontaliers’ who work in Switzerland but live in France. This note first discusse

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30

Zielke, Rainer. "Transfer Pricing of Mayor EC Member Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member Countries Germany, France, United Kingdom, and Italy Compared." EC Tax Review 23, Issue 6 (2014): 332–51. http://dx.doi.org/10.54648/ecta2014032.

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In the February 2014 issue of the EC Tax Review, the author compared the anti-avoidance legislation in the mayor EC Member Countries Germany, France, United Kingdom and Italy and suggested some international tax planning strategies - without regard to transfer pricing (part 1). The author now considers transfer pricing involving these mayors EC Member Countries Germany, France, United Kingdom, and Italy and suggests further transfer pricing strategies also with regard to the up-to-date CIT rates in OECD countries (part 2). As stated, despite continuous instability in the European Community (EC

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31

Poras, Geoffrey, Agnès Charpenet, Michael Jaffe, and Elliott Murray. "Country note: Implementation of Current Withholding Tax in France: The French Exception is Gone!" Intertax 47, Issue 3 (2019): 298–303. http://dx.doi.org/10.54648/taxi2019027.

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Almost every developed country has put in place a system of current year withholding. What better way to ensure that taxes will be paid than to require the employer to withhold current year taxes from current year wages! Yet France has been virtually the last country to change from its current system where payment is made the year after income is earned and the employer is completely eliminated from the tax process. Each time moving from the old system to the standard current year withholding system has been discussed, resistance to change has prevailed. This time, after some last minute preva

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32

DE MENIL, GEORGES, FABRICE MURTIN, and EYTAN SHESHINSKI. "Planning for the optimal mix of paygo tax and funded savings." Journal of Pension Economics and Finance 5, no. 1 (2006): 1–25. http://dx.doi.org/10.1017/s1474747205002283.

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We analyze the optimal balance between social security taxation and private saving in the provision of retirement income in dynamically efficient economies, a question at the center of policy debates in Europe and the United States. We consider the relative importance for this question of the return to capital, the internal return of the pay-as-you-go system, and the variabilities and correlation (or independence) of labor earnings and the capital return. We analyse these influences theoretically in the context of a two-period, overlapping generations model with uncertainty. We use a new metho

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33

Cui, Wei. "The Digital Services Tax on the Verge of Implementation." Canadian Tax Journal/Revue fiscale canadienne 67, no. 4 (2019): 1135–52. http://dx.doi.org/10.32721/ctj.2019.67.4.sym.cui.

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France enacted the digital services tax (DST) in 2019, and similar legislation is pending in the United Kingdom, Spain, Italy, and other countries. The DST can be viewed as a tax on location-specific rent (LSR), and it arguably solves genuinely new problems in international taxation. The author briefly reviews this justification of the DST and further examines the DST design in light of three criticisms. The first criticism is that certain features of the DST render it similar to distortionary import tariffs. The second is that the DST would not be borne by digital platforms but would only be

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34

Vega, Alberto. "Andorra: Exchange of Information and New Tax System in the Context of the OECDs and EUs Initiatives." Intertax 43, Issue 2 (2015): 199–208. http://dx.doi.org/10.54648/taxi2015017.

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Andorra, a microstate located in the Pyrenees, between France and Spain, used to be characterized by strict bank secrecy and the absence of direct taxes on income. However, given the pressure exerted by the European Union and, especially, by the OECD, Andorra finally committed in 2009 to exchanging tax information upon request according to the OECD standards. Since then, Andorra has introduced important legal reforms following these standards, in a process which is still evolving and which may even lead to automatic exchange of information in the near future. Moreover, as a result of the crisi

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35

Fortea, Costinela. "Government Revenue Structure and Fiscal Performance in the G7: Evidence from a Panel Data Analysis." World 6, no. 3 (2025): 97. https://doi.org/10.3390/world6030097.

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In a global context characterized by budgetary pressures, aging populations, and accelerated economic transitions, the capacity of countries to mobilize stable and sustainable tax revenues represents a crucial pillar for maintaining macroeconomic stability and social cohesion. This research investigated the determinants of total tax revenues in the developed economies of the G7 group (Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States) during the period 2000–2022, employing both static and dynamic panel econometric approaches. The estimated model considered total

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36

Mititelu, Roxana Adriana, Bogdan Florian Amzuică, Alina Chiriac, and Ileana Nișulescu. "Fiscal morality and the underground economy in countries of the European Union and the USA." Technium Social Sciences Journal 36 (October 8, 2022): 275–84. http://dx.doi.org/10.47577/tssj.v36i1.7473.

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The research was conducted to explore fiscal morality and underground economy of European countries and the US. The study was based on the assumption that the growth rate of an economy has a significant influence on tax compliance. In addition, the research investigated the effect of other factors on tax compliance of various countries. The factors included life expectancy, GDP growth rate, expenditure on education, and proportion of people living below the median income. Tax revenue was used to represent the level of tax compliance. The nations considered for this study included Germany, Ital

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37

Billings, B. Anthony, and William H. Volz. "U.S. Tax Policy Towards Foreign Operations Hamper International Competitiveness Of U.S. Multinationals." Journal of Applied Business Research (JABR) 10, no. 2 (2011): 74. http://dx.doi.org/10.19030/jabr.v10i2.5940.

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<span>This article compares U.S. taxation of foreign source income along with domestic tax incentives with that of other major industrialized nations such as the U.K., Canada, Germany, France, and Japan. The paper point out that U.S. tax policy towards the profitability and expansion of foreign operations ignores the economic realities of the 1990s. In addition, revenue-raising concerns of the U.S. tax policy appear to override international competitiveness considerations. The article calls on U.S. tax policymakers to (1) find ways to establish U.S. business presence in the emerging mark

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38

MIN, You-ki. "Social Conflicts and Mitigation in France Regarding Wealth Tax and Minimum Income, 1981-2019." Korean Historical Review 249 (March 31, 2021): 43–75. http://dx.doi.org/10.16912/tkhr.2021.03.249.43.

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39

Bono, Pierre-Henri, and Alain Trannoy. "The Impact of the ‘Scellier’ Income Tax Relief on Building Land Prices in France." Economie et Statistique / Economics and Statistics, no. 507d (July 11, 2019): 91–114. http://dx.doi.org/10.24187/ecostat.2019.507d.1976.

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40

Bartels, Charlotte. "Top Incomes in Germany, 1871–2014." Journal of Economic History 79, no. 3 (2019): 669–707. http://dx.doi.org/10.1017/s0022050719000378.

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This study provides new evidence on top income shares in Germany from industrialization to the present. Income concentration was high in the nineteenth century, dropped sharply after WWI and during the hyperinflation years of the 1920s, then increased rapidly throughout the Nazi period beginning in the 1930s. Following the end of WWII, German top income shares returned to 1920s levels. The German pattern stands in contrast to developments in France, the United Kingdom, and the United States, where WWII brought a sizeable and lasting reduction in top income shares. Since the turn of the millenn

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41

Shvets, Alexandra. "Self-employed persons as the actors of tax legal relations: problems of normative legal regulation." Налоги и налогообложение, no. 6 (June 2021): 33–43. http://dx.doi.org/10.7256/2454-065x.2021.6.36978.

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This article examines the normative legal regulation of certain provisions of the legal status of self-employed persons who are the payers of self-employment tax in the Russian Federation. Attention is given to the analysis of such characteristics of the legal structure of this special tax regime as taxpayers, object of taxation and tax rate (in the aspect of social security of the actors of these tax legal relations, alongside other categories of self-employed persons). Assessment is given to the content of Russian legislation considering the legal norms of foreign countries (France, Germany,

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42

Blanchet, Thomas, Bertrand Garbinti, Jonathan Goupille-Lebret, and Clara Martínez-Toledano. "Applying Generalized Pareto Curves to Inequality Analysis." AEA Papers and Proceedings 108 (May 1, 2018): 114–18. http://dx.doi.org/10.1257/pandp.20181075.

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A generalized Pareto curve is defined as the curve of inverted Pareto coefficients b(p), where b(p) is the ratio between average income or wealth above rank p and the p-th quantile. We present this concept and show how it can be used to better estimate distributions, especially from tax tabulations. By providing a simple decomposition of top shares, we discuss how studying inverted Pareto coefficients can improve the understanding of inequality dynamics. We also show how it helps to better analyze wealth and income concentrations along the distribution, using data for France, Spain, the United

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43

Kessler, Denis, and Andre Masson. "What are the Distributional Consequences of the Socialist Government Policy in France?" Journal of Social Policy 14, no. 3 (1985): 403–18. http://dx.doi.org/10.1017/s0047279400014823.

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AbstractDuring the past four years, French economic and social policy appears to have differed both from the policies followed previously in France and from those of the other industrialized countries. The difference can be judged from the goals pursued, the means used and the results obtained. One of the goals of the socialist government elected in May 1981 was to reduce income and wealth inequalities and to improve the well-being of the poor through an active social and tax policy. This goal was also a means, since these measures — along with an expansionary fiscal policy — were supposed to

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44

Kim, Nam Wook, and Dong Ryun Kim. "Legal issues concerning the introduction of environmental tax." National Public Law Review 19, no. 3 (2023): 29–62. http://dx.doi.org/10.46751/nplak.2023.19.3.29.

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Climate change caused by rising greenhouse gases is causing ecological destruction, explosive flames, extreme rainfall and cold weather, earthquakes, tsunamis, wildfires, food shortages, epidemics, etc., and poses environmental risks to the earth and humankind. Countries around the world, including South Korea, have declared carbon neutrality through the Paris Convention and have introduced emissions trading schemes, carbon taxes, energy taxes, and climate change taxes. Recently, in order to introduce a carbon tax, which is the core means of a decarbonized economy and carbon neutrality, South

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45

FROLOVA, Nataliya. "INTERNATIONAL EXPERIENCE IN REFORMING THE INCOME TAXATION SYSTEM IN POST-PANDEMIC AND WAR PERIODS." Economy of Ukraine 2023, no. 10 (2023): 44–57. http://dx.doi.org/10.15407/economyukr.2023.10.044.

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The international experience in reforming income taxation systems in war and post-war conditions is summarized, in particular, approaches to reforming income taxation systems in the USA, Sweden, Denmark, France and Great Britain are compared. Considered examples demonstrate that despite the low budget efficiency of wealth taxes in many countries of Europe and the world (they did not bring considerable budget revenues and at the same time required significant administrative costs), excess profits taxation has been widely practiced for a long time even after the end of the war, in particular, in

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46

Madatov, Oleg Yakovlevich. "Tax policy and gender equality: the impact of the fiscal system on women and men." Налоги и налогообложение, no. 1 (January 2025): 0. https://doi.org/10.7256/2454-065x.2025.1.73218.

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The author examines the impact of tax policy on gender equality, analyzing the differentiated impact of the fiscal system on women and men through the study of various tax instruments, such as direct and indirect taxes, family taxation mechanisms and the provision of tax benefits. The purpose of the study is to identify specific problems related to the unequal impact of tax instruments and to develop recommendations for improving the fiscal system that ensures equal economic opportunities for all citizens, regardless of gender. The subject of the study is the relationship between tax mechanism

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47

Metz, Robert, Rebecca Riley, and Martin Weale. "Economic Performance in France, Germany and the United Kingdom: 1997–2002." National Institute Economic Review 188 (April 2004): 83–99. http://dx.doi.org/10.1177/00279501041881007.

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We assess the performance of France, Germany and the United Kingdom over the period 1997-2002. Gross and net output per hour worked are considerably lower in the UK than in France and Germany. GDP in France and the UK have grown at the same rates over the period although real national income in the UK has grown considerably faster than in France. Seen from the supply side, French growth is substantially attributable to growth in total factor productivity while in the UK factor inputs are more important. There is, nevertheless, a concern that, at the margin, UK growth may be depreciation-intens

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48

Kotsonis, Yanni. "“Face-to-Face”: The State, the Individual, and the Citizen in Russian Taxation, 1863-1917." Slavic Review 63, no. 2 (2004): 221–46. http://dx.doi.org/10.2307/3185727.

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From the 1860s to 1917, direct taxation provides a window onto the paradoxes of reform in late imperial Russia. The new systems of assessment that culminated in the income tax of 1916 aimed to individualize government in a regime still ordered by legal estate and collective identity; to recognize the autonomy of the individual while disassembling and reintegrating the person by way of comprehensive assessment; and to promote a sense of citizenship, participation, and individual responsibility while still defending autocracy. Yanni Kotsonis suggests that these tensions were borrowed, along with

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49

Wyndels, K., J. Dallongeville, C. Simon, et al. "Regional factors interact with educational and income tax levels to influence food intake in France." European Journal of Clinical Nutrition 65, no. 9 (2011): 1067–75. http://dx.doi.org/10.1038/ejcn.2011.73.

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50

Koutseva, Elena Aleksandrovna. "Attempting to establish land tax and stamp duty in France in 1787." Samara Journal of Science 10, no. 2 (2021): 167–75. http://dx.doi.org/10.17816/snv2021102206.

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The paper examines the short-term introduction of land tax and stamp duty by Lomnie de Brienne in the summer of 1787 and their further abolition in September 1787. The introduction of new taxes became an urgent need in France in 1787. The huge budget deficit, external debts forced the government to first turn to notables for public approval of the reform plan, and after the failure of this idea, to register through the Paris Parliament in the summer of 1787. Parliamentarians opposed the introduction of these taxes. To combat the deficit, they called for a general economy, cut costs and increas

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