Income Tax Files Research Articles

The Mediating Effect of Taxpayer Perception in the Relationship between Tax Education and Income Tax Filing Compliance among Small Taxpayers in Mbarara City

Purpose: This study is about establishing the mediating role of taxpayer perception in the relationship between tax education and income tax filing compliance among small taxpayers in Mbarara city.
 Materials and Methods: The study used cross-sectional research design on a study population of 33,979 small taxpayers with a sample size of 380 respondents in Mbarara city. Systematic random sampling was used to select respondents while data was collected using a questionnaire tool whose validity (Content Validity Index) and reliability (Cronbach’s Alpha) were ascertained before data collection and found to be above 0.70. The collected data was analyzed with the aid of SPSS version 26.0 to generate regression coefficients which were exported to an Online Medgraph Calculator to determine mediation effect, significance and path analysis. 
 Findings: The regression analysis results revealed that taxpayer perception had a significant partial mediating effect (βmd=.366, p<0.05) on the relationship between tax education and income tax filing compliance among small taxpayers in Mbarara city. Based on the findings, the study concludes that efforts aimed at improving taxpayer perceptions play a significant role in strengthening the relationship between tax and income tax filing compliance.
 Implications to Theory, Practice and Policy: The study recommends a need for the government and tax authorities, in this case, Uganda Revenue Authority to put in place strategies and programs aimed at changing individual perceptions, social understanding and personal motivations regarding income tax filing. Some of these strategies include intensifying tax education and outreach services of the mobile tax office ‘Tujenge Bus Services’ to all locations; introducing basic tax education at earlier stages of formal education such that citizens are informed about their future obligations to file income tax returns; translating all information about income tax filing in different local languages and publishing the same in print format for public access at no cost; and recruiting more tax agents within Mbarara city who can assist small taxpayers in income tax filing at a reasonable fee. The assumptions of the Theory of Reasoned Action, Social Influence Theory and Motivational Posturing Theory could also be relevant in assisting the tax authorities to change the personal and societal perceptions about income tax filing and motivate them to willingly comply with their filing obligations. The study has significant implications for policy making as it identifies a need for government and tax authorities to establish policies and offer incentives and motivational postures that prioritize voluntary compliance rather than introducing sanctions to enforce income tax filing compliance.

Taxpayer Perception and Income Tax Filing Compliance among Small Taxpayers in Mbarara City

Purpose: This study is about establishing the relationship between taxpayer perception and income tax filing compliance among small taxpayers in Mbarara city. The study is driven by the fact that despite Uganda Revenue Authority’s efforts to improve tax compliance, income tax filing compliance is still low among small taxpayers in Uganda in general and Mbarara city in particular.
 Materials and Methods: A cross-sectional study design was used to collect data from 33,979 small taxpayers in Mbarara city out of which 31,324 were individual taxpayers while 2,655 were non-individual taxpayers. The sample size included 380 respondents out of which 350 were individual taxpayers while 30 were non-individual taxpayers. Systematic random sampling was used to select respondents from each of the six divisions of Mbarara city. A questionnaire method was employed in data collection where self-administered 5-point Likert type questionnaire with a Content Validity Index (CVI) of .91 and a Cronbach’s alpha (α) of .86 was used in data collection. Data was analyzed using SPSS version 26.0 where correlation coefficients were generated and presented in a table.
 Findings: Results from the correlation analysis revealed that taxpayer perception was positively and significantly related to income tax filing compliance (r=.715**, p<0.05). The study concludes that efforts aimed at improving taxpayer perceptions play a significant role in improving income tax filing compliance.
 Implications to Theory, Practice and Policy: The study recommends a need for the government and tax authorities, in this case, Uganda Revenue Authority to put in place strategies and programs aimed at changing individual perceptions, social understanding and personal motivations regarding income tax filing. Some of these strategies include intensifying tax education and outreach services of the mobile tax office ‘Tujenge Bus Services’ to all locations; introducing basic tax education at earlier stages of formal education such that citizens are informed about their future obligations to file income tax returns; translating all information about income tax filing in different local languages and publishing the same in print format for public access at no cost; and recruiting more tax agents within Mbarara city who can assist small taxpayers in income tax filing at a reasonable fee. The assumptions of the Motivational Posturing Theory could also be relevant in assisting the tax authorities to change the personal and societal perceptions about income tax filing and motivate them to willingly comply with their filing obligations. The study has significant implications for policy making as it identifies a need for government and tax authorities to establish policies and offer incentives and motivational postures that prioritize voluntary compliance rather than introducing sanctions to enforce income tax filing compliance.

Tax Education and Income Tax Filing Compliance among Small Taxpayers in Mbarara City

Purpose: This study aimed at establishing the relationship between tax education and income tax filing compliance among small taxpayers in Mbarara city. The study was driven by the fact that despite Uganda Revenue Authority’s efforts to improve tax compliance, income tax filing compliance is still low among small taxpayers in Uganda in general and Mbarara city in particular.
 Materials and Methods: A cross-sectional study design was used to collect data from 33,979 small taxpayers in Mbarara city out of which 31,324 were individual taxpayers while 2,655 were non-individual taxpayers. The sample size included 380 respondents out of which 350 were individual taxpayers while 30 were non-individual taxpayers. Systematic random sampling was used to select respondents from each of the six divisions of Mbarara city. Data was analyzed using SPSS version 26.0 where correlation coefficients were generated and presented in a table.
 Findings: The correlation analysis revealed that tax education was positively and significantly related to taxpayers’ income tax filing compliance (r=.631, p<0.05). Based on the findings, the study concludes that tax education plays a crucial role in improving income tax filing compliance among small taxpayers.
 Implications to Theory, Practice and Policy: The study recommends a need for the government and tax authorities, in this case, Uganda Revenue Authority to put in place strategies and programs aimed at improving awareness about income tax filing. Some of these strategies include intensifying tax education and outreach services of the mobile tax office ‘Tujenge Bus Services’ to all locations; introducing basic tax education at earlier stages of formal education such that citizens are informed about their future obligations to file income tax returns; translating all information about income tax filing in different local languages and publishing the same in print format for easy understanding. The study contributed significantly to the Theory of Reasoned Action by highlighting the role of education and sensitization in increasing taxpayer awareness about tax and improving voluntary income tax filing compliance. This will help the government to put in place policies that should be implemented by Uganda Revenue Authority to improve income tax filing compliance.

The Insurance Implications of Government Student Loan Repayment Schemes

We use new administrative data that link detailed information on Canadian student loan recipients with their repayment and income histories from the Canada Student Loans Program, income tax filings, and postsecondary schooling records to measure the extent to which student borrowers adjust loan repayments to insure against income variation. Loan payments are shown to increase in income, more so in early years and for individuals with higher initial debt. We estimate that on average an unexpected $1,000 change in annual income is associated with a $30 change in loan payment. Loan repayments are also used to absorb persistent income variation.

A Study on Assessees Perception Towards AIPowered Income Tax Filing in Chennai City

A Study on Assessees Perception Towards AIPowered Income Tax Filing in Chennai City

Longitudinal Assessment of Labor Market Earnings Among Patients Diagnosed With Cancer in Canada

To our knowledge, there have been no studies that estimated the short-, mid-, and long-term effects on cancer survivors' labor market earnings using administrative data. To estimate the change in labor market earnings due to cancer diagnosis stratified by cancer type and age category. This population-based cohort study used a retrospective analysis of Statistics Canada's administrative linkage file, which includes microdata from the 1991 Census, the Canadian Cancer Registry, mortality records, and personal income tax files. Participants included patients newly diagnosed with cancer from 1992 to 2008. All statistical analyses were finished on September 30, 2020. Cancer diagnosis using the International Classification of Diseases, Ninth Revision, and the International Classification of Diseases, Tenth Revision. Annual and percent change in labor market earnings. The empirical strategy used a combination of the Mahalanobis distance and propensity score matching method and the difference-in-difference regression method to select a control group similar to the cancer survivors in this study and assess the association of the cancer diagnosis with labor market earnings, respectively. A total of 59 532 patients with cancer and 243 446 patients without cancer were included in the main analysis. The mean (SD) age was similar between the matched treatment and control cohort (49.70 [8.1] years vs 49.68 [7.2] years), as was the proportion of females (0.49 vs 0.49), and the individual reported income ($37 937 [$18 645] vs $37 396 [$16 876]). The results showed the negative associations of cancer with labor market earnings. Additionally, the severity of the cancer was associated with labor market earnings, where cancer survivors with a severe type of cancer in terms of the 5-year survival rate are shown to have a larger and more persistent earnings difference compared with the control group. The findings of this cohort study suggest that labor market earnings losses are associated with a cancer diagnosis. A better understanding of the loss of labor market earnings following cancer diagnosis and by cancer type can play an important role in starting a dialogue in future policy initiatives to mitigate the financial burden faced by cancer survivors.

Urban active living environments and cardiovascular disease mortality: a Canadian national cohort study

BACKGROUND AND AIM: Neighbourhoods conducive to utilitarian walking and active living are associated with higher physical activity and lower cardiovascular risk factors. Most evidence, however, has been drawn from ecological studies. Our aim was to investigate longitudinal associations between neighbourhood walkability and cardiovascular mortality in a large population-based cohort of Canadian adults. METHODS: We analyzed data from the 2001 Canadian Census Health and Environment Cohort (CanCHEC). These data were obtained from the mandatory 2001 long-form census, which includes a random sample of roughly 20% of the Canadian population. Individual-level data from the 2001 census were linked to income tax files to provide annual residential postal codes, while mortality was ascertained by linkage to the Canadian Vital Statistics Death Database between 2001 and 2016. The main exposure was the Canadian Active Living Environments (Can–ALE), a national quintile index that summarizes features of the built environment related to active living and walkability. We restricted our analysis to those 19 years of age and older at baseline who lived in large city areas (population ≥100,000), allowing individual person-years to move in and out of the analytical sample. Cox proportional hazard models were fit to estimate hazard ratios for Can–ALE categories and cardiovascular mortality while adjusting for many individual and contextual covariates. RESULTS:A total of 26,875,875 person-years (53% female) and 266,740 deaths were included in the model. Living in a highly walkable neighbourhood (Can–ALE 5 [high] vs 1 [low]) was significantly associated with a 6% reduced hazard of cardiovascular mortality (aHR: 0.94, 95%CI: 0.90, 0.98), 11% reduced hazard of cerebrovascular mortality (aHR: 0.89, 95%CI: 0.81, 0.98), and a 7% reduced hazard of ischemic heart disease mortality (aHR: 0.93, 95%CI: 0.88, 0.99). CONCLUSIONS:Living in an urban neighbourhood or community supportive of utilitarian walking and active living may contribute to lower mortality from cardiovascular disease in adults. KEYWORDS: Built environment, walkability, cardiovascular diseases, mortality

Age of the oldest child and internal migration of immigrant families: A study using administrative data from immigrant landing and tax files

AbstractImmigrant parents report better opportunities for their children as the rationale for moving internationally. Residential mobility is associated with poorer outcomes for school‐age children. Many immigrant families prioritise child opportunities in their mobility decisions, especially those with school‐age children. These families may refrain from moving within the destination country to avoid such outcomes. Whether or not this is true is unknown because researchers have not examined how children's age shapes immigrant families' decisions to move within the host country. We link administrative immigration and income tax files with census data to examine how the age of the oldest child influences immigrant families' decisions to move after they immigrate. Immigrant families with school‐age children are less likely to move than those with younger children. Although the presence of older children deters migration for all immigrant families, those in immigrant gateways are more likely to move relative to those living in nongateways.

Disease assimilation: The mortality impacts of fine particulate matter on immigrants to Canada.

Immigrants make up 20% of the Canadian population; however, little is known about the mortality impacts of fine particulate matter (PM2.5) air pollution on immigrants compared with non-immigrants, or about how impacts may change with duration in Canada. This study used the 2001 Canadian Census Health and Environment Cohort, a longitudinal cohort of 3.5 million individuals, of which 764,000 were classified as immigrants (foreign-born). Postal codes from annual income tax files were used to account for mobility among respondents and to assign annual PM2.5 concentrations from 1998 to 2016. Exposures were estimated as a three-year moving average prior to the follow-up year. Cox survival models were used to determine hazard ratios (HRs) for cause-specific mortality, comparing the Canadian and foreign-born populations, with further stratification by year of immigration grouped into 10-year cohorts. Differences in urban-rural settlement patterns resulted in greater exposure to PM2.5 for immigrants compared with non-immigrants (mean = 9.3 vs. 7.5 μg/m3), with higher exposures among more recent immigrants. In fully adjusted models, immigrants had higher HRs per 10 μg/m3 increase in PM2.5 concentration compared with Canadian-born individuals for cardiovascular mortality (HR [95% confidence interval] = 1.22 [1.12 to 1.34] vs. 1.12 [1.07 to 1.18]) and cerebrovascular mortality (HR = 1.25 [1.03 to 1.52] vs. 1.03 [0.93 to 1.15]), respectively. However, tests for differences between the two groups were not significant when Cochran's Q test was used. No significant associations were found for respiratory outcomes, except for lung cancer in non-immigrants (HR = 1.10 [1.02 to 1.18]). When stratified by year of immigration, differences in HRs across varied by cause of death. In Canada, PM2.5 is an equal-opportunity risk factor, with immigrants experiencing similar if not higher mortality risks compared with non-immigrants for cardiovascular-related causes of death. Some notable differences also existed with cerebrovascular and lung cancer deaths. Continued reductions in air pollution, particularly in urban areas, will improve the health of the Canadian population as a whole.

Behavioral Response to State Income Taxation of High Earners: Evidence from California

In November 2012, California voters passed increases to state marginal income tax rates of 1 to 3 percentage points for upper-income households. Drawing on the universe of California income tax filings, we present new findings about the effects of personal income taxation on household location choice and pre-tax income. First, over and above baseline rates of taxpayer departure from California, an additional 0.8% of the California residential tax filing base whose 2012 income would have been in the new 12.3% top tax bracket were no longer full year residents of California in 2013. Second, to identify the impact of the California tax policy shift on the pre-tax earnings of high-income California residents, we use as a control group high-earning out-of-state taxpayers who persistently file as California non-residents. Using a differences-in-differences strategy paired with propensity score matching, we estimate a substantial intensive margin response which begins in 2012 amongst California top-bracket taxpayers. Our estimates imply an intensive margin elasticity of income with respect to the marginal net-of-tax rate of 2.5 to 3.2. Among top-bracket California taxpayers, outward migration and behavioral responses by stayers together eroded 45.2% of the windfall tax revenues from the reform within the first year and 60.9% within two years, with the extensive margin accounting for 9.5% of this total response.

The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan

This paper examines the effect of mass media campaigns on income tax filing in Pakistan. The campaigns were conducted during the run up to the filing deadline of October 31 for the 2013–2014 tax year with survey data collected on tax eligible individuals soon after the filing deadline. We apply an inverse probability-weighted regression adjustment estimator to construct comparable treatment and control groups with respect to media exposure. We find that income tax filing increased in response to exposure to newspaper ads that provided information on tax eligibility but not in response to those that reported the tax filing deadline or the financial penalties of not filing. TV advertisements that relied on moral suasion and portrayed self-employed taxpayers improved tax filing among the self-employed but not among the broader survey population. This highlights the importance of both the content of the message and its targeting in media campaigns to enhance income tax filing.

The Impact of Media Campaigns on Tax Filing: Quasi-Experimental Evidence from Pakistan

This paper examines the effect of mass media campaigns on income tax filing using survey data from Pakistan. We use information collected about a pro-tax filing communication campaign shortly after the 2013-14 tax filing deadline by Pakistan’s Federal Board of Revenue. We use an inverse probability-weighted regression adjustment estimator to construct comparable treatment and control groups in terms of media exposure and control for predictors of income tax filing. We find that respondents’ likelihood of income tax filing significantly increased in response to exposure to newspaper advertisements of information provision surrounding tax eligibility but not those concerning the tax filing deadline or the benefits associated with tax filing in the form of non-application of financial penalties. TV advertisements that relied on moral suasion and solely portrayed self-employed taxpayers did not significantly improve tax filing for the entire survey population but were effective among the self-employed. This highlights the importance of the content of the message as well as the implementation of targeted media campaigns by a tax administration to enhance income tax filing.

Disease Assimilation: The Loss of the Healthy Immigrant Advantage over Time with Exposure to Fine Particulate Matter

Background. Immigrants make up 20 percent of the Canadian population, yet recent immigrants (< 20 years in Canada) are often excluded from air pollution mortality analyses to reduce possible confounding. Thus, little is known about the mortality impacts of fine particulate air pollution (PM2.5) on this population and how it changes over time.Methods. We used the 2001 Canadian Census Health and Environment Cohort (CanCHEC), a longitudinal cohort of 3.5 million subjects of which 764,000 were immigrants linked to annual mobility and PM2.5 concentration from 1994 to 2011. Exposures were assigned as a 3 and 8-year mean prior to the follow-up year. Income tax files were used to account for residential mobility among respondents using postal codes, with probabilistic imputation used for missing postal codes in the tax data. We used Cox survival models to determine hazard ratios (HRs) for cause-specific mortality, and assessed year of immigration and country of origin.Results. In partially adjusted models (individual socioeconomic variables, airshed, and population centre size) stratified by age and sex, preliminary analyses of only immigrants compared the full cohort with immigrants as a covariate showed slightly lower HR estimates for cardiovascular (CVD) mortality: HR=1.07 (95% CI: 1.03 to 1.12) vs. HR=1.08 (95% CI: 1.06 to 1.10); and ischemic heart disease (IHD) mortality: (HR=1.09; 95% CI: 1.02 to 1.15) vs. (HR=1.11; 95% CI: 1.08 to 1.14) per 5 μg/m3 increase in PM2.5 concentration respectively. The HR estimates of CVD, IHD and other chronic diseases increased with increased time in Canada among immigrants. Interaction models with country of origin and sensitivity analyses are on-going.Conclusions. Preliminary analyses suggest that air pollution is an equal opportunity risk factor; however, the relationship between immigration, health and air pollution is complex, partly due to unknown previous exposures along with a diverse and dynamic country of origin population.

Family Structure and the Turnout Gender Gap: Evidence from Italy

We study the effects of changes in household structure–marriage, divorce, widowhood, and the presence of children of different ages–on individual-level voter turnout. To this end, we assemble a unique voter-level panel dataset spanning four elections in a large Italian municipality. The data merge information from administrative voter rolls, the civil register, and income tax files. Differences-in-differences estimates accounting for voter fixed effects reveal sizable effects of marital status and children on voter participation. Impact estimates are significantly different across genders and are not explained by socio-economic characteristics. To show that changes in voter participation do not predate changes in family structure, we use an event-study approach that is rare in micro-econometric studies of voter turnout. Lastly, we explore possible mechanisms using pooled cross-sectional data from the Italian National Election Studies and the ISTAT Aspects of Daily Life surveys. Our results shed new light on the importance of life-course transitions and their gender-heterogeneous effects as key drivers of voter turnout.

The Influence of the Change of Deduction Wayon Dual-Earner Families' Income Tax Filing Behaviors

The Influence of the Change of Deduction Wayon Dual-Earner Families' Income Tax Filing Behaviors

Urban greenness and mortality in Canada's largest cities: a national cohort study

Findings from published studies suggest that exposure to and interactions with green spaces are associated with improved psychological wellbeing and have cognitive, physiological, and social benefits, but few studies have examined their potential effect on the risk of mortality. We therefore undertook a national study in Canada to examine associations between urban greenness and cause-specific mortality. We used data from a large cohort study (the 2001 Canadian Census Health and Environment Cohort [2001 CanCHEC]), which consisted of approximately 1·3 million adult (aged ≥19 years), non-immigrant, urban Canadians in 30 cities who responded to the mandatory 2001 Statistics Canada long-form census. The cohort has been linked by Statistics Canada to the Canadian mortality database and to annual income tax filings through 2011. We measured greenness with images from the moderate-resolution imaging spectroradiometer from NASA's Aqua satellite. We assigned estimates of exposure to greenness derived from remotely sensed Normalized Difference Vegetation Index (NDVI) within both 250 m and 500 m of participants' residences for each year during 11 years of follow-up (between 2001 and 2011). We used Cox proportional hazards models to estimate associations between residential greenness (as a continuous variable) and mortality. We estimated hazard ratios (HRs) and corresponding 95% CIs per IQR (0·15) increase in NDVI adjusted for personal (eg, education and income) and contextual covariates, including exposures to fine particulate matter, ozone, and nitrogen dioxide. We also considered effect modification by selected personal covariates (age, sex, household income adequacy quintiles, highest level of education, and marital status). Our cohort consisted of approximately 1 265 000 individuals at baseline who contributed 11 523 770 person-years. We showed significant decreased risks of mortality in the range of 8-12% from all causes of death examined with increased greenness around participants' residence. In the fully adjusted analyses, the risk was significantly decreased for all causes of death (non-accidental HR 0·915, 95% CI 0·905-0·924; cardiovascular plus diabetes 0·911, 0·895-0·928; cardiovascular 0·911, 0·894-0·928; ischaemic heart disease 0·904, 0·882-0·927; cerebrovascular 0·942, 0·902-0·983; and respiratory 0·899, 0·869-0·930). Greenness associations were more protective among men than women (HR 0·880, 95% CI 0·868-0·893 vs 0·955, 0·941-0·969), and among individuals with higher incomes (highest quintile 0·812, 0·791-0·834 vs lowest quintile 0·991, 0·972-1·011) and more education (degree or more 0·816, 0·791-0·842 vs did not complete high school 0·964, 0·950-0·978). Increased amounts of residential greenness were associated with reduced risks of dying from several common causes of death among urban Canadians. We identified evidence of inequalities, both in terms of exposures to greenness and mortality risks, by personal socioeconomic status among individuals living in generally similar environments, and with reasonably similar access to health care and other social services. The findings support the development of policies related to creating greener and healthier cities. None.

Associations between fine particulate matter and mortality in the 2001 Canadian Census Health and Environment Cohort

BackgroundLarge cohort studies have been used to characterise the association between long-term exposure to fine particulate matter (PM2.5) air pollution with non-accidental, and cause-specific mortality. However, there has been no consensus as to the shape of the association between concentration and response. MethodsTo examine the shape of this association, we developed a new cohort based on respondents to the 2001 Canadian census long-form. We applied new annual PM2.5 concentration estimates based on remote sensing and ground measurements for Canada at a 1km spatial scale from 1998 to 2011. We followed 2.4 million respondents who were non-immigrants aged 25–90 years and did not reside in an institution over a 10 year period for mortality. Exposures were assigned as a 3-year mean prior to the follow-up year. Income tax files were used to account for residential mobility among respondents using postal codes, with probabilistic imputation used for missing postal codes in the tax data. We used Cox survival models to determine hazard ratios (HRs) for cause-specific mortality. We also estimated Shape Constrained Health Impact Functions (a concentration-response function) for selected causes of death. ResultsIn models stratified by age, sex, airshed, and population centre size, and adjusted for individual and neighbourhood socioeconomic variables, HR estimates for non-accidental mortality were HR = 1.18 (95% CI: 1.15–1.21) per 10μg/m3 increase in concentration. We observed higher HRs for cardiovascular disease (HR=1.25; 95% CI: 1.19–1.31), cardio-metabolic disease (HR = 1.27; 95% CI: 1.21–1.33), ischemic heart disease (HR = 1.36; 95% CI: 1.28–1.44) and chronic obstructive pulmonary disease (COPD) mortality (HR = 1.24; 95% CI: 1.11–1.39) compared to HR for all non-accidental causes of death. For non-accidental, cardio-metabolic, ischemic heart disease, respiratory and COPD mortality, the shape of the concentration-response curve was supra-linear, with larger differences in relative risk for lower concentrations. For both pneumonia and lung cancer, there was some suggestion that the curves were sub-linear. ConclusionsAssociations between ambient concentrations of fine particulate matter and several causes of death were non-linear for each cause of death examined.

Tax Liability Issues Associated with United States Income Tax Filing Statuses for Married Taxpayers and Proposals for Enhanced Equity

ABSTRACT Throughout the history of the United States income tax code, Congress has struggled with equitable treatment of married taxpayers. In the early years, married taxpayers dealt with uncertainty regarding the liability they assumed depending upon whether they filed one single return together, or two separate returns. Congress ultimately concluded that married taxpayers who filed together should incur joint and several liability. In the meantime, married taxpayers who filed separately eventually found themselves losing out on several tax benefits simply by virtue of their filing status. Yet, many married taxpayers file separately for compelling non-tax reasons. The following legal analysis of tax liability issues faced by married taxpayers begins with a brief history of the evolution of the income tax laws as they applied to married taxpayers, with focus on congressional intent behind joint and several liability, and the preclusion of several tax benefits for married taxpayers who filed separately. The analysis will indicate areas in the tax law that should be refined in order to enhance equity in the law for married taxpayers. Finally, a review of state tax policies will reveal possibilities for proposals for enhanced equity, including suggestions for greater transparency regarding joint and several liability, and opportunities for extending valuable tax benefits to married taxpayers who file separately.

Increasing Taxpayerss Compliance in Filing Annual Income Tax Returns in Liberia

Filing of annual income tax is major requirement under the Liberia Revenue code like other tax jurisdictions that implement self-assessment instead of agency assessments. But in Liberia, there are very low compliance levels of annual tax returns especially for individual taxpayers. This paper provides recommendations to mitigate these problems, which are the result of manual filing system, the lack of individual taxpayer identification number to identify and detect delinquent taxpayers and inadequate public education and awareness about the annual income tax filing procedures in Liberia.

Personal income tax reforms and tax progressivity in Slovenia, 1991-2012

Using two different data sets, both derived from the personal income tax files, this paper analyses income inequality and the effects of the personal income tax on after-tax income of employees in Slovenia. It has been shown by using the Kakwani index of progressivity that increases in tax progressivity came in leaps and bounds upon the introduction of new PIT legislation. After the early years of transition (1991-1993), characterized by a large increase in income inequality, the distribution of income has experienced rather small changes; this can be attributed to the introduction of the minimum wage and introduction of a tripartite institution (The Economic and Social Council), responsible for wage negotiations. Inequality of employee’s income has even been decreasing since 2005; some of this decrease is due to changes in the tax base, as PIT legislation introduced schedular taxation of capital income in 2005 and differentiated tax allowances in 2008. The share of income accruing to the top 1% of earners has not been increasing, but has been fluctuating, though on a decreasing trend in the last 10 years.