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https://www.um.edu.mt/library/oar/handle/123456789/41201
Full metadata record
DC Field | Value | Language |
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dc.date.accessioned | 2019-03-13T07:40:12Z | - |
dc.date.available | 2019-03-13T07:40:12Z | - |
dc.date.issued | 1976 | - |
dc.identifier.citation | Delia, E. P. (1976). An application of the tax ratio of intension. Journal of the Faculty of Arts, 6(3), 290-298. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/41201 | - |
dc.description.abstract | Public policy makers occasionally modify existing personal income tax legislation with the explicit intent of easing the tax burden through more generous personal maintenance allowances, leaving the tax schedule (in terms of marginal rates of tax per income bracket) unchanged. The modification of income tax structure l affects directly both public revenue and the disposable income of the tax-paying units. A tax structure could be described by means of a series of ratios giving the effective rates (i.e. tax/own income) for different tax-unit statuses, whereby tax-status is defined in terms of the maintenance burdens. Such a series would become unhandy when comparative exercises are undertaken; therefore, it is helpful for certain purposes, if a summary statistic, expressing an overall view about a tax structure, were available. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | University of Malta. Faculty of Arts | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Taxation -- Law and legislation -- Malta | en_GB |
dc.subject | Taxpayer compliance | en_GB |
dc.subject | Taxation -- Malta | en_GB |
dc.subject | Income tax -- Malta | en_GB |
dc.title | An application of the tax ratio of intension | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.publication.title | Journal of the Faculty of Arts | en_GB |
dc.contributor.creator | Delia, E. P. | - |
Appears in Collections: | Journal of the Faculty of Arts, Volume 6, Issue 3 Journal of the Faculty of Arts, Volume 6, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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JFA,_6(3)_-_A5.pdf | 319.59 kB | Adobe PDF | View/Open |
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