Abstract

http://ssrn.com/abstract=1793357
 


 



Tax Inclusive, Tax Exclusive, and Tax Bases in Between


Yair Listokin


Yale Law School


Tax Notes, Vol. 130, No. 9, February 2011
Yale Law & Economics Research Paper No. 427
Yale Law School, Public Law Working Paper No. 228

Abstract:     
Some taxes, most notably FICA, apply to a base that is neither tax inclusive nor tax exclusive. This note provides formulas for expressing tax rates on hybrid tax bases in tax-inclusive and tax-exclusive terms, and demonstrates that obligations under the Self Employment Contributions Act fail to track obligations under FICA because of confusion about the appropriate tax base adjustment.

Number of Pages in PDF File: 4

Keywords: Tax Base, Inclusive, Exclusive

JEL Classification: E62, H2

Accepted Paper Series





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Date posted: March 26, 2011  

Suggested Citation

Listokin, Yair, Tax Inclusive, Tax Exclusive, and Tax Bases in Between. Tax Notes, Vol. 130, No. 9, February 2011; Yale Law & Economics Research Paper No. 427; Yale Law School, Public Law Working Paper No. 228. Available at SSRN: http://ssrn.com/abstract=1793357

Contact Information

Yair Listokin (Contact Author)
Yale Law School ( email )
P.O. Box 208215
New Haven, CT 06520-8215
United States
203-436-2567 (Phone)
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