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  2. Optimal labor income taxation - Wikipedia

    en.wikipedia.org/wiki/Optimal_labor_income_taxation

    With the "married filing jointly" tax unit in U.S. income tax law, the second earner's income is added to the first wage earner's taxable income and thus gets the highest marginal rate. This type of tax creates a large distortion, disfavoring women from the labour force during years when the couple has the greatest child care needs.

  3. Optimal tax - Wikipedia

    en.wikipedia.org/wiki/Optimal_tax

    They continued this idea in the second installment of their paper "Optimal Taxation and Public Production II: Tax Rules", where they discuss marginal tax rate schedules for labor income. [15] If the policy maker implemented a tax increase in the marginal tax rate at a lower income, it discourages the individuals at that income from working hard.

  4. Income tax - Wikipedia

    en.wikipedia.org/wiki/Income_tax

    An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income.

  5. Optimal capital income taxation - Wikipedia

    en.wikipedia.org/wiki/Optimal_capital_income...

    When applied to capital income taxation, the Atkinson–Stiglitz theorem argues that since present and future consumption are equally complementary to leisure due to weakly separable preferences (and hence there is no Corlett–Hague motive for capital income taxation), capital income taxes do not alleviate the tax distortions caused by labor ...

  6. How to create a business budget - AOL

    www.aol.com/finance/create-business-budget...

    Bankrate insight. If your total product revenue is $50 and the total production costs are $35, your gross profit would be $15. To find the gross profit margin, you’d do the following calculation ...

  7. Rules for Withdrawing From an Inherited Roth IRA - AOL

    www.aol.com/rules-withdrawing-inherited-roth-ira...

    A required minimum distribution refers to a rule that says a beneficiary of an inherited traditional or Roth IRA must make annual distributions of at least a certain amount based on IRS formulas ...

  8. Tax rate - Wikipedia

    en.wikipedia.org/wiki/Tax_rate

    The income tax is taken "off the top", so the individual is left with $80 in after-tax money. Some tax laws impose taxes on a tax base equal to the pre-tax portion of a good's price. Unlike the income tax example above, these taxes do not include actual taxes owed as part of the base.

  9. Jamie Dimon says the 'Buffett Rule' around taxing rich ... - AOL

    www.aol.com/finance/jamie-dimon-says-buffett...

    As a result, rich households would enjoy fewer tax subsidies, like lower rates on investment income (capital gains and dividends) than other income, and be limited in their ability to employ tax ...

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