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1. |
Record Nr. |
UNINA9910821874803321 |
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Autore |
Compagnoni L. |
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Titolo |
Cría moderna de las lombrices y utilización rentable del humus / / L. Compagnoni y G. Putzolu |
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Pubbl/distr/stampa |
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[Place of publication not identified] : , : Editorial De Vecchi, , [2018] |
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©2018 |
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ISBN |
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Descrizione fisica |
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1 online resource (86 pages) |
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Disciplina |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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2. |
Record Nr. |
UNINA9910959022303321 |
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Autore |
Varsano Ricardo |
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Titolo |
The "Flat Tax(es)" : : Principles and Evidence / / Ricardo Varsano, Kevin Kim, Michael Keen |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2006 |
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ISBN |
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9786613825803 |
9781462329618 |
1462329616 |
9781452771328 |
1452771324 |
9781283513357 |
1283513358 |
9781451909319 |
1451909314 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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Collana |
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Altri autori (Persone) |
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Soggetti |
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Flat-rate income tax - Econometric models |
Flat-rate income tax - Former Soviet republics - Econometric models |
Business Taxes and Subsidies |
Corporate & business tax |
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Corporate income tax |
Corporate Taxation |
Corporations |
Fiscal Policies and Behavior of Economic Agents: General |
Flat tax |
Income tax |
Income |
Macroeconomics |
Marginal effective tax rate |
National accounts |
Personal Finance -Taxation |
Personal Income and Other Nonbusiness Taxes and Subsidies |
Personal income tax |
Personal income |
Personal Income, Wealth, and Their Distributions |
Public finance & taxation |
Tax administration and procedure |
Tax policy |
Taxation |
Taxation, Subsidies, and Revenue: General |
Taxes |
Slovak Republic |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Intro -- Contents -- I. INTRODUCTION -- II. EXPERIENCES WITH THE FLAT TAX: AN OVERVIEW -- III. ANALYZING THE "FLAT TAX" -- IV. CONCLUSIONS -- REFERENCES. |
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Sommario/riassunto |
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One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have |
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