Distribution of Income in Great Britain and Incidence of Income Tax

1911 ◽  
Vol 25 (2) ◽  
pp. 216
Author(s):  
Robert H. Smith
Keyword(s):  
Great Britain ◽  
Income Tax ◽  
Distribution Of Income

The Income Tax in Great Britain and the United States.

1927 ◽  
Vol 37 (148) ◽  
pp. 637
Author(s):  
J. Sykes ◽  
Harrison B. Spaulding
Keyword(s):  
United States ◽  
Great Britain ◽  
Income Tax ◽  
The United States

scholarly journals THE IMPACT OF TAX POLICY ON ECONOMIC GROWTH, INCOME DISTRIBUTION, AND ALLOCATION OF TAXES

2006 ◽  
Vol 23 (2) ◽  
pp. 28-52 ◽  
Author(s):  
James D. Gwartney ◽  
Robert A. Lawson
Keyword(s):  
Economic Growth ◽  
Income Distribution ◽  
Income Tax ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Income Groups ◽  
Marginal Tax Rates ◽  
Tax Changes ◽  
The Impact ◽  
Distribution Of Income

Using a sample of seventy-seven countries, this paper focuses on marginal tax rates and the income thresholds at which they apply to examine how the tax changes of the 1980s and 1990s have influenced economic growth, the distribution of income, and the share of taxes paid by various income groups. Many countries substantially reduced their highest marginal rates during the 1985-1995 period. The findings indicate that countries that reduced their highest marginal rates grew more rapidly than those that maintained high marginal rates. At the same time, the income distribution in several of the tax cutting countries became more unequal while there was little change or even a reduction in income inequality in most countries that maintained high marginal rates. Finally, the evidence suggests that there was a shift in the payment of the personal income tax away from those with low and middle incomes and toward those with the highest incomes.

Income-tax allowances and the family in Great Britain

1953 ◽  
Vol 6 (3) ◽  
pp. 218-232
Author(s):  
Allan M. Cartter
Keyword(s):  
Great Britain ◽  
Income Tax ◽  
The Family

Income-tax Allowances and the Family in Great Britain

1953 ◽  
Vol 6 (3) ◽  
pp. 218
Author(s):  
Allan M. Carter
Keyword(s):  
Great Britain ◽  
Income Tax ◽  
The Family

scholarly journals Opportunities for tax planning for digital companies: international experience

2021 ◽  
Vol 14 (2) ◽  
pp. 214-222
Author(s):  
A. S. Alekseev
Keyword(s):  
Great Britain ◽  
Income Tax ◽  
Rapid Development ◽  
International Experience ◽  
Tax Planning ◽  
It Industry ◽  
Tax Rate ◽  
Foreign Countries ◽  
Key Features ◽  
The One

The article deals with comparing taxation conditions of a range of countries which can be applied for IT companies as the subjects of digital economy. The author examines the peculiar features of tax privileges, tax planning tools and optimization for running digital companies in such countries as Estonia, Hong Kong, Great Britain, Malta and Ireland. These countries are included in a number of international ratings and are highly estimated by foreign experts as regards the level of convenience of doing IT business. The author especially focuses on the financial calculations of possible ways for tax optimization and the key features of implementation of the extremely popular in European countries IP-Box regimes. In conclusion the author concentrates on the patterns and trends within the tax jurisdictions under consideration including the one regarding the existing treaties on avoiding double taxation. He points out that it is possible to use the international experience in order to create competitive taxation of digital companies in Russia as part of developing addenda to the package of measures (effective 01.01.2021) which is also called “tax maneuver”. In particular, it is suggested that income tax rate for IT businesses in Russia should be altered taking into consideration the foreign countries’ indexes. Moreover, the author presents his ideas on the components of possible use of such measures as “digital residency” as part of the second package of “tax maneuver” measures. The author makes a conclusion on the importance of implementing non-taxation measures for maintaining rapid development of IT-industry in Russia and enumerates the most essential directions and problems of the IT-society and the possible ways of their realization.

scholarly journals PARETO'S LAW FOR INCOME OF INDIVIDUALS AND DEBT OF BANKRUPT COMPANIES

Fractals ◽  
2000 ◽  
Vol 08 (03) ◽  
pp. 293-300 ◽  
Author(s):  
HIDEAKI AOYAMA ◽  
WATARU SOUMA ◽  
YUICHI NAGAHARA ◽  
MITSUHIRO P. OKAZAKI ◽  
HIDEKI TAKAYASU ◽  
...  
Keyword(s):  
Probability Distribution ◽  
Income Distribution ◽  
Power Law ◽  
Income Tax ◽  
Model Building ◽  
Fiscal Year ◽  
Pareto Exponent ◽  
Pareto’S Law ◽  
Distribution Of Income

We analyze the distribution of income and income tax of individuals in Japan for the fiscal year 1998. From the rank-size plots, we find that the accumulated probability distribution of both data obey a power law with a Pareto exponent very close to -2. We also present an analysis of the distribution of the debts owed by bankrupt companies from 1997 to March 2000, which is consistent with a power law behavior with a Pareto exponent equal to -1. This power law is the same as that of the income distribution of companies. Possible implications of these findings for model building are discussed.

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