INDIVIDUAL INCOME TAXATION, 1947-79

1981 ◽  
Vol 34 (2) ◽  
pp. 145-166
Author(s):  
EUGENE STEUERLE ◽  
MICHAEL HARTZMARK
Keyword(s):  
Income Taxation ◽  
Individual Income

scholarly journals International Tax Planning: China's New Regime for Taxing Expatriate Income: Tightening the Screws or Vintage Wine in a New Bottle?

2021 ◽  
Vol 69 (3) ◽  
pp. 953-979
Author(s):  
Yan Xu ◽  
Zizheng Zhao
Keyword(s):  
Income Tax ◽  
Socioeconomic Development ◽  
Personal Income ◽  
Income Taxation ◽  
Individual Income ◽  
North Americans ◽  
The Law ◽  
Individual Income Tax ◽  
Personal Income Taxation

Expatriates have been fundamental to China's economic growth, contributing to the country's socioeconomic development and modernization. The second-largest group of expatriates in China are North Americans. Personal income taxation concessions for expatriate workers have been an important instrument to attract and retain skilled foreign labour since China opened its doors to foreign investment and an income tax was adopted four decades ago. A recent overhaul of the law on individual income tax introduced a number of changes to expatriate income taxation, including the winding back of some preferential concessions previously offered only to expatriates. A literal reading of these changes suggests that the new regime has led to harsher tax treatment of expatriates and increased their tax liability. This article considers whether this view holds up, by closely analyzing the new system's major features relating to individual income tax as they affect expatriates. The authors challenge the literal reading of the law and argue that the recent changes have not fundamentally altered the underlying policy on expatriate income taxation. Further, an economically stronger China has not observed any diminishment of the role of personal income taxation as an instrument of government policy, despite the recent changes. A generous interpretation of the legal terms and rules, and of the application of concessions under the amended system, may encourage more lenient treatment of Canadians and other expatriates working and living in China.

INDIVIDUAL INCOME TAXATION AND INFLATION

1975 ◽  
Vol 28 (1) ◽  
pp. 117-125
Author(s):  
GEORGE M. VON FURSTENBERG
Keyword(s):  
Income Taxation ◽  
Individual Income

scholarly journals STATE AND PERSPECTIVES OF PERSONAL INCOME TAXATION

2019 ◽  
Vol 2 (42) ◽  
pp. 19-34
Author(s):  
Dmitro Dema ◽  
Iryna Shevchuk
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Income Taxation ◽  
Regulatory Function ◽  
Tax Burden ◽  
Personal Income Tax ◽  
Individual Income ◽  
Individual Income Tax ◽  
The Individual ◽  
Personal Income Taxation

The article deals with the directions of development and elements of the personal income taxation mechanism. The role of the tax in the regulation of incomes of the population is determined and the state of use of its regulatory capabilities in the modern system of taxation is assessed. The peculiarities of the tax burden assessment are determined and the inconsistencies of the proportional system of the social justice principle are emphasized. The necessity of strengthening the tax regulatory function using the tax burden transfer to the prosperous strata of the population by the progressive taxation tools is substantiated. The necessity of the preferential policy improvement is emphasized by introducing a non-taxable minimum of citizens' income and revision of existing privileges on personal income tax. The foreign experience and trends of individual income tax in foreign countries are considered and summarized. The dynamics of the individual income tax receipt to the consolidated budget of Ukraine is analyzed taking into account its fiscal sense. The factors of increasing fiscal efficiency are considered and the influence of changes in the interbudgetary distribution of the tax on local budget revenues is estimated. The directions of the personal income tax reformation on the basis of improvement of certain elements of the taxation mechanism are proposed.

INDIVIDUAL INCOME TAXATION SINCE 1948

1991 ◽  
Vol 44 (4.2) ◽  
pp. 451-475
Author(s):  
JON BAKIJA ◽  
EUGENE STEUERLE
Keyword(s):  
Income Taxation ◽  
Individual Income
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