scholarly journals Simulation Analysis of the Louisiana Unemployment Insurance Tax System: Final Report

2021 ◽  
Author(s):  
Christopher J. O'Leary
Keyword(s):  
Unemployment Insurance ◽  
Simulation Analysis ◽  
Final Report ◽  
Tax System ◽  
Insurance Tax

scholarly journals Games and network structures on corruption, income inequality, and tax control

2020 ◽  
Vol 13 ◽  
pp. 152-172
Author(s):  
Elena Gubar ◽  
◽  
Edgar J. Sánchez Carrera ◽  
Suriya Kumacheva ◽  
Ekaterina Zhitkova ◽  
...  
Keyword(s):  
Simulation Analysis ◽  
Research Work ◽  
Evolutionary Model ◽  
Real Income ◽  
Public Authorities ◽  
Tax System ◽  
The Poor ◽  
Corrupt Behavior ◽  
And Control ◽  
The Impact

The income tax system is the main instrument of fiscal policy that aims to improve income distribution and economic growth, but the problem arises when there is corrupt behavior in that system. While the tax audit is a tax control tool that is costly, the tax system should guarantee, however, the instruments for tax collection. In this research work, we formulate a model in which all taxpayers decide to pay taxes or not according to their personal income, individual preferences with respect to the audit and tax control information perceived in their social environment. We develop a theoretical model to study the structure of citizen networks that must pay taxes. First, we assume that citizens are classified by two social groups, the rich and the poor. When all citizens are taxpayers, but public authorities are corrupt, we show that the poor group is the most affected by corruption. However, when taxpayers are corrupt or tax evaders, we implement mechanisms to audit and control this corrupt behavior. Hence, we show that this situation of corruption and control of tax payments can be represented by several well-known theoretical games. Then, we apply the evolutionary theory of the game in the network considering that each taxpayer receives information from his∖her neighbors about the probability of audit and that he∖she could react according to his∖her risk status and real income. Such behavior forms a group of informed agents that propagate the information beyond the proportions of the informed and uninformed contributors that are modified. Our evolutionary model in the structure of the network describes the changes in the population of taxpayers driven by the impact of information on the future fiscal audit. Our simulation analysis shows that the initial and final preferences of taxpayers depend on important parameters, that is, taxes and fines, audit information and costs.

scholarly journals Tax Concession In Life Insurance In Algeria

2021 ◽  
Vol 04 (10) ◽  
Author(s):  
Athmane ALLAM ◽  
Keyword(s):  
Life Insurance ◽  
Public Authorities ◽  
Tax System ◽  
World Average ◽  
The Public ◽  
Market Insurance ◽  
Insurance Penetration ◽  
The Impact ◽  
Insurance Tax ◽  
World Ranking

The Algerian insurance market remains under-exploited. In 2019, it generated a turnover of 152,148billion DA, of which 14.118MDA (9.27%) in life insurance. The insurance penetration (turnover / GDP) is about 0.68% against 2.14% in Tunisia and 3.88% in Morocco and a world average of 6.09%. Also, about the density (CA / Population), in Algeria, it is about 28 $ / head against 75$/ head in Tunisia and 127$ / head in Morocco and a world average of 682 $ / head. The purpose of this study is to show the impact of the life insurance tax system on the development of the latter. For that, we started by presenting the Algerian market insurance, its organization, its structure, its world ranking, this is to detect the difficulties and weaknesses of the latter, particularly the insurance branch of people and the reasons for his delay. Next, we have presented the efforts made by the public authorities in tax breaks to promote the latter, and the shortcomings related to the application of these measures, of which we have cited the Tunisian example, finally, we tried to give recommendations to better exploit these reliefs.

Effect of unemployment insurance tax on wages and reallocation of labour

2009 ◽  
Vol 16 (2) ◽  
pp. 147-150 ◽  
Author(s):  
Deergha Raj Adhikari ◽  
Wayne Everson ◽  
Lynn Gray
Keyword(s):  
Unemployment Insurance ◽  
Insurance Tax
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