High marginal income tax rates can distort the incentive to work and invest, and encourage tax evasion. These incentive effects cannot be appropriately summarized from income tax records when substantial evasion exists. A methodology based on survey data is developed and applied to the tax schedule of India. The mean marginal effective tax rate on taxable income is shown to be approximately half the lowest bracket rate. If those with zero rates are...
انظر المزيد
تفاصيل
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1986/9/01
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ورقة عمل إدارية
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DRD187
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1
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1
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2013/6/10
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Disclosed
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Measuring income tax incentives under evasion : effective marginal and average rate schedules
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Income taxes