Detail The Taxation of Married Couples: An Issue Life Cycle Approach Bibliografi Author: Gerde, Virginia W. ; White, Craig G. (Co-Author) Bahasa: (EN )     Penerbit: Unika Atma Jaya     Tahun Terbit: 2006     Jenis: Article Fulltext: 31BdS401.pdf (96.0KB; 4 download) Abstract The inherent conflict in the taxation of married couples versus single individuals is examined.With competing social and economic outcomes, the taxation of married couples is tied to societal values and the political environment. The authors illustrate the issue by describing three methods of personal income taxation currently used across the globe. Factors such as stakeholder interests, workforce participation, and the political environment are important in determining acceptable trade-offs. Analyzing this issue in terms of the issue life cycle, the authors conclude that in the United States the marriage tax penalty will be an enduring issue because of competing values and interests. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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