Estimating labor supply responses to Danish tax reforms

Sigaard, Hans Schytte

doi:10.1016/j.jpubeco.2023.104943

Cited by 4 publications

(1 citation statement)

References 36 publications

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“…Taxes are collected by the authorities based on legal norms to cover the costs of producing collective goods and services to achieve public welfare. Tax regulations can occur due to several things, such as changes in margins, changes in labor effort, differences in job location (Sigaard, 2023). Tax professional behavior and subjective norms positively influence taxpayers' intention to tax compliance (Nurwanah et al, 2018).…”

Section: Taxesmentioning

confidence: 99%

Analysis of State Civil Apparatus Understanding of Zakat as a Deduction for Taxable Income

Handayani,

Ananto,

Qodri

2023

esber

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There are still many people who do not know the role and position of zakat in income tax, that zakat can actually reduce taxable income provided that payments are made to zakat recipient institutions that have been determined and authorized by the government as stipulated in Government Regulation Number 60 of 2010. This study aims to determine how State Civil Apparatus (ASN) lecturers in the Politeknik Negeri Padang (PNP) understand zakat as a reduction in taxable income. The research method used is a survey with a qualitative approach. The population in this study were ASN lecturers at PNP. The sampling technique was carried out using the quota sampling method with 83 respondents. The data collection in this study was to conduct open interviews directly to ASN lecturers at PNP. The data was processed with a qualitative descriptive approach. The results showed that the majority of respondents did not know and understand about zakat as a deduction for taxable income and most respondents paid zakat not to official state institutions. It is hoped that the results of this study can be used by respondents in managing their zakat and taxes, and for policy makers to consider zakat not only as a deduction from taxable income but as a deduction from gross income in the calculation of personal tax and socialize the regulations that have been set.

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Section: Taxesmentioning

confidence: 99%

Analysis of State Civil Apparatus Understanding of Zakat as a Deduction for Taxable Income

Handayani,

Ananto,

Qodri

2023

esber

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Personal income tax and corporate innovation: The key role of inventors’ financial incentives

Liu,

Liu

et al. 2024

Journal of Banking & Finance

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Inequality in Denmark, 1987–2021

Leth‐Petersen,

Sæverud

2024

Fiscal Studies

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We investigate the progression of income inequality in Denmark over the years 1987–2021. During this time, we observe a consistent rise in inequality in household disposable income. This rise is influenced by shifts at both the high and low ends of the income spectrum, despite the fact that inequality in gross earnings remained unchanged up until 2008. The growing inequality in household disposable income coincides with various policy reforms aimed at enhancing incentives for employment. These changes include the reduction of the marginal tax rate on earned income and a decrease in the generosity of unemployment benefits and other forms of social assistance. At the same time, Denmark has experienced a noticeable increase in immigration, particularly from non‐Western countries and Eastern Europe. Immigrants, who rely more heavily on social transfers, find themselves increasingly at the lower income levels. Our analysis underscores that while the policy reforms were designed to encourage employment, they have also led to heightened inequality in disposable income.

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Estimating labor supply responses to Danish tax reforms

Cited by 4 publications

References 36 publications

Analysis of State Civil Apparatus Understanding of Zakat as a Deduction for Taxable Income

Analysis of State Civil Apparatus Understanding of Zakat as a Deduction for Taxable Income

Personal income tax and corporate innovation: The key role of inventors’ financial incentives

Inequality in Denmark, 1987–2021

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