Advances in Taxation, Volume 16 by Thomas M Porcano

By Thomas M Porcano

"Advances in Taxation" publishes articles facing all features of taxation. Articles can deal with tax coverage concerns on the federal, country, neighborhood, or foreign point. The sequence basically publishes empirical reports that handle compliance, computing device utilization, schooling, criminal, making plans, or coverage matters. those reports often contain interdisciplinary study that includes theories from accounting, economics, finance, psychology, and sociology.

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Advances in Taxation, Volume 16

"Advances in Taxation" publishes articles facing all facets of taxation. Articles can deal with tax coverage concerns on the federal, country, neighborhood, or foreign point. The sequence essentially publishes empirical reports that handle compliance, computing device utilization, schooling, criminal, making plans, or coverage matters.

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Part Three asks the firms to specifically allocate a new $1,000 payroll tax among employee pay, profit and product/service price. This question is extremely valuable in that firms are asked to provide specific dollar amounts, thereby making the incidence of the tax quantifiable. Part Four of the questionnaire is designed to gather demographic and other general information regarding firms. This information allows one to examine, for instance, whether firms bear more of the burden of a tax in one industry relative to other industries, or if perhaps the smallest firms bear the largest burden on a relative basis.

The findings suggested that the payroll tax was a regressive tax for the period of 1984 through 1993. In fact, the regressive effects of the payroll tax dominated the progressive effects of the income tax. In regard to horizontal equity, the results were mixed. Moreover, as Iyer (1994) pointed out, the incidence of the payroll tax burden has remained an unresolved controversy. EHI Study. This study is very different from the prior payroll tax studies. Unlike those studies, EHI focused on the issue of shifting mechanisms employed by small businesses in light of payroll tax increases.

BISPING while the coefficient of variation was used as a measure of horizontal equity. Ricketts found that the regressive effects of social security taxes dominated the progressive effects of individual income taxes. However, no attempt was made to incorporate the effect on small businesses related to payroll tax increases. Iyer’s Study. The primary objective of Iyer’s study (1994) was to comprehensively evaluate the horizontal and vertical equity effects of the growth in payroll taxation between 1984 and 1993.

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