Review
A conceptual framework for digital tax administration
The study is one of the first to develop a conceptual framework to integrate themes in designing effective digital services in tax administrations. Thus, contributing to the literature on digital taxation and provide a good reference point for future researchers and policymakers as discussed in Section 5.3.
PDF Overview of the Federal Tax System in 2022
1 See CRS Report R45053, The Federal Tax System for the 2017 Tax Year, by Molly F. Sherlock and Donald J. Marples. 2 Information on changes to the tax system enacted in the 2017 tax revision (P.L. 115-97) can be found in CRS Report R45092, The 2017 Tax Revision (P.L. 115-97): Comparison to 2017 Tax Law, coordinated by Molly F. Sherlock and
Tax System Change and the Impact of Tax Research
Abstract and Figures. This paper considers the proposition that recent tax policy trends have been decisively influenced by tax research. In both the OECD countries and developing countries, the ...
PDF Tax Transparency for an Effective Tax System
tax" sectors (IMF, OECD, UN and World Bank, 2011). This affects their DRM capabilities which are currently below their tax potential (Monkam et al., 2018; AU and ECA 2015). The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system.
How Progressive is the U.S. Tax System?
How Progressive is the U.S. Tax System? University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. #991 45 Pages Posted: 29 Nov 2023 Last revised: 3 Dec 2023
Research
The Institute for Research on the Economics of Taxation (IRET) was a leader in offering guidance to policymakers regarding fundamental tax reform and pioneered the dynamic modeling of the economic and budgetary effects of tax policy changes. The Tax Foundation has preserved IRET's extensive body of work in a searchable database. Explore the ...
Corporate Tax System Complexity and Investment
Our findings collectively suggest that corporate tax system complexity can negatively impact the ability of fiscal policy to affect investment and leads to heterogeneous tax policy responses across firms. ... WU International Taxation Research Paper Series No. 2023-11, Kenan Institute of Private Enterprise Research Paper No. 4607146, Available ...
Taxation Articles, Research, & Case Studies
Corporate Tax Cuts Increase Income Inequality. by Suresh Nallareddy, Ethan Rouen, and Juan Carlos Suárez Serrato. This paper examines corporate tax reform by estimating the causal effect of state corporate tax cuts on top income inequality. Results suggest that, while corporate tax cuts increase investment, the gains from this investment are ...
Overview of the Federal Tax System in 2020
In 2020, the individual income tax system has seven marginal income tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.31 These marginal income tax rates are applied to taxable income to arrive at a taxpayer's gross income tax liability.32 Threshold levels associated with the rate brackets depend on filing status.
PDF Shrinking the Tax Gap: National Bureau of Economic Research
9 8 IRS Publication 1415, "Federal Tax Compliance Research: Tax Gap Estimates for Tax Years 20112013" (Sept. - 2019). The employment tax gap includes both underpaid employment and self-employment taxes. To compute the tax gap for 2020-2029, we first take the share of the gross tax gap for which the IRS reports each filing category was
Informatics
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax professionals. Based on the literature on information system success and tax compliance intention, this paper proposed an expanded conceptual ...
PDF Tax reform and redistribution for a better recovery
Tax Reform and Redistribution for a Better Recovery January 2021 Abstract A regressive tax system and welfare cuts under ideological austerity have generated growing poverty and inequality in the UK and US. Failures in responding to the Covid-19 pandemic and the resulting deep recession have the greatest impact on the poorest
PDF Research in Accounting for Income Taxes
To calibrate the growing interest in AFIT research, we searched thetitles of papers published during the last decade in the . Journal of Accounting and Economics, the . Journal of Accounting Research, and . The Accounting Review. for the word "tax" or any variant. We find that 35% of the "tax" papers from 2004-2008 address AFIT
Tax structure and economic growth: a study of selected Indian states
The present study examines the long-run and short-run relationship between tax structure and state-level growth performance in India for the period 1991-2016. The analysis in this paper is based on the model of Acosta-Ormaechea and Yoo (2012), and for the verification of the relationship between taxation and economic growth the panel regression method is used. With the use of 14 Indian ...
The mediating role of adoption of an electronic tax system in the
The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an African developing economy.,This study used a quantitative research approach where questionnaires with ...
50 Focused Taxation Research Topics For Your Dissertation Paper
To find taxation dissertation topics: Study recent tax reforms. Analyze cross-border tax issues. Explore digital taxation challenges. Investigate tax evasion or avoidance. Examine environmental tax policies. Select a topic aligned with law, economics, or business interests.
Effect of Goods and Service Tax System on Business Performance of Micro
Firstly, this paper evaluates the direct impact of the change in tax system compared to the previous tax system on business performance, which is one of the significant contributions of this research strand. The restructuring of the tax system eliminates loopholes and inviolable preferences, which occurred in the previous tax system (Pechman ...
(Pdf) Tax System and Structure in Ethiopia: Origin and Current
The aim of this research paper is aims to give insight the origin and development of the Ethiopian tax system, to give insight for the current tax system for the concerned body, and to examine the countries tax system to that of selected East Africa countries. To achieve the objective of the study review of literature-based approach was employed.
An Analysis of Indian Tax Structure by Anjali Tyagi :: SSRN
The author of the following study paper makes an attempt to analyze the evolution of India's taxation system. The research article focuses on the importance of the Goods and Services Tax (GST), which was recently incorporated into the Indian tax framework, and how individuals rely more on indirect taxes than direct taxes.
(PDF) INDIAN TAX STRUCTURE- AN ANALYTICAL PERSPECTIVE
This research paper is based on secondary data and examined total tax collection from 2013-14 to 2017-18 in terms of direct tax and indirect tax and its subtypes. Tax to GDP ratio is also examined ...
Factors influencing taxpayers to engage in tax evasion ...
The main purpose of this paper is to investigate factors that influence taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and followed a quantitative research approach. To undertake this study, primary and secondary data has been utilized. From the target population of 4979, by using a stratified and simple random sampling technique, 370 ...
PDF Tax System in India : Origin, Structure and Issues
tax system during three different periods - taxes in ancient India, taxes during British rule, and ... (VAT), and Goods and services tax (GST). In the end, the research paper describes certain critical issues and challenges related to tax reforms in India and also suggests necessary steps that should be taken by the government to streamline the ...
(PDF) TAX STRUCTURE IN INDIA
state should formulate a comprehensive and cohesive tax system which can balance the different. objectives in view of its own requirements and goals. The present paper is an attempt to study the ...
[2403.20329] ReALM: Reference Resolution As Language Modeling
This paper demonstrates how LLMs can be used to create an extremely effective system to resolve references of various types, by showing how reference resolution can be converted into a language modeling problem, despite involving forms of entities like those on screen that are not traditionally conducive to being reduced to a text-only modality ...
[2404.02280] Demonstration of logical qubits and repeated error
The promise of quantum computers hinges on the ability to scale to large system sizes, e.g., to run quantum computations consisting of more than 100 million operations fault-tolerantly. This in turn requires suppressing errors to levels inversely proportional to the size of the computation. As a step towards this ambitious goal, we present experiments on a trapped-ion QCCD processor where ...
Apple Researchers Reveal New AI System That Can Beat GPT-4
In a research paper (via VentureBeat), Apple outlines a new system for how large language models tackle reference resolution, which involves deciphering ambiguous references to on-screen entities ...
Apple claims its on-device AI system ReaLM 'substantially ...
GPT-3.5 has 175 billion parameters while GPT-4 reportedly boasts about 1.5 trillion parameters. "We show that ReaLM outperforms previous approaches, and performs roughly as well as the state of ...
IMAGES
VIDEO
COMMENTS
The study is one of the first to develop a conceptual framework to integrate themes in designing effective digital services in tax administrations. Thus, contributing to the literature on digital taxation and provide a good reference point for future researchers and policymakers as discussed in Section 5.3.
1 See CRS Report R45053, The Federal Tax System for the 2017 Tax Year, by Molly F. Sherlock and Donald J. Marples. 2 Information on changes to the tax system enacted in the 2017 tax revision (P.L. 115-97) can be found in CRS Report R45092, The 2017 Tax Revision (P.L. 115-97): Comparison to 2017 Tax Law, coordinated by Molly F. Sherlock and
Abstract and Figures. This paper considers the proposition that recent tax policy trends have been decisively influenced by tax research. In both the OECD countries and developing countries, the ...
tax" sectors (IMF, OECD, UN and World Bank, 2011). This affects their DRM capabilities which are currently below their tax potential (Monkam et al., 2018; AU and ECA 2015). The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system.
How Progressive is the U.S. Tax System? University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. #991 45 Pages Posted: 29 Nov 2023 Last revised: 3 Dec 2023
The Institute for Research on the Economics of Taxation (IRET) was a leader in offering guidance to policymakers regarding fundamental tax reform and pioneered the dynamic modeling of the economic and budgetary effects of tax policy changes. The Tax Foundation has preserved IRET's extensive body of work in a searchable database. Explore the ...
Our findings collectively suggest that corporate tax system complexity can negatively impact the ability of fiscal policy to affect investment and leads to heterogeneous tax policy responses across firms. ... WU International Taxation Research Paper Series No. 2023-11, Kenan Institute of Private Enterprise Research Paper No. 4607146, Available ...
Corporate Tax Cuts Increase Income Inequality. by Suresh Nallareddy, Ethan Rouen, and Juan Carlos Suárez Serrato. This paper examines corporate tax reform by estimating the causal effect of state corporate tax cuts on top income inequality. Results suggest that, while corporate tax cuts increase investment, the gains from this investment are ...
In 2020, the individual income tax system has seven marginal income tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.31 These marginal income tax rates are applied to taxable income to arrive at a taxpayer's gross income tax liability.32 Threshold levels associated with the rate brackets depend on filing status.
9 8 IRS Publication 1415, "Federal Tax Compliance Research: Tax Gap Estimates for Tax Years 20112013" (Sept. - 2019). The employment tax gap includes both underpaid employment and self-employment taxes. To compute the tax gap for 2020-2029, we first take the share of the gross tax gap for which the IRS reports each filing category was
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax professionals. Based on the literature on information system success and tax compliance intention, this paper proposed an expanded conceptual ...
Tax Reform and Redistribution for a Better Recovery January 2021 Abstract A regressive tax system and welfare cuts under ideological austerity have generated growing poverty and inequality in the UK and US. Failures in responding to the Covid-19 pandemic and the resulting deep recession have the greatest impact on the poorest
To calibrate the growing interest in AFIT research, we searched thetitles of papers published during the last decade in the . Journal of Accounting and Economics, the . Journal of Accounting Research, and . The Accounting Review. for the word "tax" or any variant. We find that 35% of the "tax" papers from 2004-2008 address AFIT
The present study examines the long-run and short-run relationship between tax structure and state-level growth performance in India for the period 1991-2016. The analysis in this paper is based on the model of Acosta-Ormaechea and Yoo (2012), and for the verification of the relationship between taxation and economic growth the panel regression method is used. With the use of 14 Indian ...
The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an African developing economy.,This study used a quantitative research approach where questionnaires with ...
To find taxation dissertation topics: Study recent tax reforms. Analyze cross-border tax issues. Explore digital taxation challenges. Investigate tax evasion or avoidance. Examine environmental tax policies. Select a topic aligned with law, economics, or business interests.
Firstly, this paper evaluates the direct impact of the change in tax system compared to the previous tax system on business performance, which is one of the significant contributions of this research strand. The restructuring of the tax system eliminates loopholes and inviolable preferences, which occurred in the previous tax system (Pechman ...
The aim of this research paper is aims to give insight the origin and development of the Ethiopian tax system, to give insight for the current tax system for the concerned body, and to examine the countries tax system to that of selected East Africa countries. To achieve the objective of the study review of literature-based approach was employed.
The author of the following study paper makes an attempt to analyze the evolution of India's taxation system. The research article focuses on the importance of the Goods and Services Tax (GST), which was recently incorporated into the Indian tax framework, and how individuals rely more on indirect taxes than direct taxes.
This research paper is based on secondary data and examined total tax collection from 2013-14 to 2017-18 in terms of direct tax and indirect tax and its subtypes. Tax to GDP ratio is also examined ...
The main purpose of this paper is to investigate factors that influence taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and followed a quantitative research approach. To undertake this study, primary and secondary data has been utilized. From the target population of 4979, by using a stratified and simple random sampling technique, 370 ...
tax system during three different periods - taxes in ancient India, taxes during British rule, and ... (VAT), and Goods and services tax (GST). In the end, the research paper describes certain critical issues and challenges related to tax reforms in India and also suggests necessary steps that should be taken by the government to streamline the ...
state should formulate a comprehensive and cohesive tax system which can balance the different. objectives in view of its own requirements and goals. The present paper is an attempt to study the ...
This paper demonstrates how LLMs can be used to create an extremely effective system to resolve references of various types, by showing how reference resolution can be converted into a language modeling problem, despite involving forms of entities like those on screen that are not traditionally conducive to being reduced to a text-only modality ...
The promise of quantum computers hinges on the ability to scale to large system sizes, e.g., to run quantum computations consisting of more than 100 million operations fault-tolerantly. This in turn requires suppressing errors to levels inversely proportional to the size of the computation. As a step towards this ambitious goal, we present experiments on a trapped-ion QCCD processor where ...
In a research paper (via VentureBeat), Apple outlines a new system for how large language models tackle reference resolution, which involves deciphering ambiguous references to on-screen entities ...
GPT-3.5 has 175 billion parameters while GPT-4 reportedly boasts about 1.5 trillion parameters. "We show that ReaLM outperforms previous approaches, and performs roughly as well as the state of ...