scholarly journals Heterogeneity in Income Tax Capitalization: Evidence from the Swiss Housing Market

2017 ◽  
Vol 153 (3) ◽  
pp. 227-259
Author(s):  
Mario Morger
Keyword(s):  
Housing Market ◽  
Income Tax ◽  
Tax Capitalization

A Stroke of the Chancellor's Pen: The Social and Regional Impact of the Conservatives' 1988 Higher Rate Tax Cuts

1997 ◽  
Vol 29 (1) ◽  
pp. 129-147 ◽  
Author(s):  
C Hamnett
Keyword(s):  
Housing Market ◽  
Income Tax ◽  
Social Impact ◽  
High Income ◽  
The South ◽  
Regional Impact ◽  
The Social ◽  
Tax Regimes ◽  
Tax Cuts

The geography of income and taxation is an important but underresearched subject. Given the uneven geography of incomes, changes in tax regimes are likely to have an uneven regional impact. The author examines the social and spatial impact of the Conservative government's 1988 higher rate income tax cuts in Britain. It is shown that, in addition to their highly regressive social impact, the 1988 tax cuts favoured the South East where the concentration of high income earners is most marked. This had a significant impact on the late 1980s consumption and housing market boom in the South East.

Regime of Fiscal Incorporation (RIF): A Tool That Gives Competitiveness to Start-Ups in Mexico

2018 ◽  
Vol 9 (12) ◽  
pp. 1042-1046
Author(s):  
Tadeo Armando Barrón López ◽  
Keyword(s):  
Latin America ◽  
Income Tax ◽  
Appropriate Use ◽  
Old Regime ◽  
Advantages And Disadvantages ◽  
Start Ups

The following text will show the different tax forms for a newly created company to become competitive, analyze the subsidies they have in a federal tax (Income Tax), compare the tax incorporation regime (RIF) with The old regime of small taxpayers (REPECO), analyzes the advantages and disadvantages of the appropriate use of RIF for start-ups, and finally, the tax incorporation regime is compared with similar ones in Latin America, reflecting on tax contributions Which each government has to raise so that its governments are efficient and effective within a country.

Impact of Touristification on Housing Market in Seoul

2018 ◽  
Author(s):  
Min-Sung Kim ◽  
Jinseok Kim ◽  
Boram Lee
Keyword(s):  
Housing Market
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