492 research outputs found
Implications of Different Bases for a VAT
Analyzes options for a value-added tax: a low rate on a broad base to meet deficit reduction targets; a high rate on a narrow base that excludes items disproportionately consumed by lower-income households; or a broad base with a targeted rebate
Using a VAT for Deficit Reduction
Examines implications of imposing a value-added tax, compared with increasing individual income tax rates (including capital gains tax), such as the distribution of the tax burden on households, distortions on economic decisions, and government costs
Reducing the Deficit by Increasing Individual Income Tax Rates
Estimates impact on debt-to-GDP ratio of raising all individual income tax rates, including the capital gains tax; raising the top three rates and leaving capital gains rate unchanged; and raising the top two rates and leaving capital gains unchanged
Лексика угорського походження в говірці села Cімер Перечинського району Закарпатської області (The vocabulary of Hungarian origin in the subdialect of the village of Simer in Perechyn district, Transcarpathian region)
У статті подані угорські запозичення в ужанській говірці села Сімер Перечинського району Закарпатської області, простежено наявність цих лексем в інших говірках України, слова поділені на тематичні групи. Об’єктом дослідження є гунгаризми в складі лексики, зібраної за допомогою польових записів протягом 2012-2015 років. У результаті проведеного дослідження автори статті доходять висновку про те, що говірка села багата на іншомовні запозичення, найбільшу частку яких становлять слова західнослов’янського та угорського походження.
(Borrowings from the Hungarian language at the present time constitute one of the specific lexical features of the Transcarpathian
dialects and are used mainly in dialectal speech. The article contains of the Hungarian borrowings in Uzhansky
subdialect of the village of Simer in Perechyn district, Transcarpathian region, traced the presence of these lexemes in other dialects of Ukraine. The object of study is the Hungarian borrowings in the composition of vocabulary, collected through field notes from 2012 to 2015. The words are divided into the following thematic groups: names of clothes, names of kinds of shoes,
the names of food, names of kitchen utensils, names of family affinity, names of household items, names on the designation of land plots, the names of human qualities, vehicles names, trade-related names, monetary relationships, names associated with professional activity, names associated with the housing and surrounding area, the administrative names. Borrowings from the Hungarian language in the speech of residents of the village of Simer relate mainly to household sphere. The authors of the article examine in detail some Hungarian borrowings from the thematic group of «Names of clothes», which is the most numerous among all existing groups in the dialect. As a result of our research efforts authors came to the conclusion that the
dialect of the village is rich in borrowings, the greatest percentage of words West Slavic and Hungarian origin. A significant part of borrowed researched vocabulary recently becoming an archaism from dialects carrier they are replaced by new dialect
formation or literary lexeme.
Using a VAT to Reform the Income Tax
Analyzes a proposal to simplify the tax system and improve economic incentives by adopting a value-added tax, removing most current taxpayers from income tax rolls, reforming the corporate income tax, and lowering the top individual and corporate rates
Methodology for Distributing a VAT
Proposes a revised methodology for analyzing the distributional effects of a value-added tax - the economic burden placed on households of different income levels and demographics - as well as on government revenues and spending and capital
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