个人所得税（personal income tax）是以个人（自然人）取得的各项应税所得为征税对象所征收的一种税。它可以调节收入分配，增强纳税意识，增加财政输入。下面我们为大家准备了个人所得税英语参考文献，帮助大家撰写此方向的论文。
个人所得税英语参考文献一：
[1]José Félix Sanz-Sanz. The Laffer curve in schedular multi-rate income taxes with non-genuine allowances: An application to Spain[J]. Economic Modelling,2016,:.
[2]Craig Brett,John A. Weymark. Voting over selfishly optimal nonlinear income tax schedules[J]. Games and Economic Behavior,2015,:.
[3]Mónica Unda Gutiérrez. A Tale of Two Taxes: the Diverging Fates of the Federal Property and Income Tax Decrees in post-Revolutionary Mexico[J]. Investigaciones de Historia Económica - Economic History Research,2016,:.
[4]Sim Choon Ling,Abdullah Osman,Safizal Muhammad,Sin Kit Yeng,Lim Yi Jin. Goods and Services Tax （GST） Compliance among Malaysian Consumers: The Influence of Price, Government Subsidies and Income Inequality[J]. Procedia Economics and Finance,2016,35:.
[5]Martin Lopez-Daneri. NIT Picking: The Macroeconomic Effects of a Negative Income Tax[J]. Journal of Economic Dynamics and Control,2016,:.
[6]Tad Miller,Lindsay Miller,Jeffrey Tolin. Provision for income tax expense ASC 740: A teaching note[J]. Journal of Accounting Education,2016,35:.
[7]Petr David,Lucie Formanová。 Electoral Cycle and Tax Policy – Determination of Income Tax Variables: Case of the Czech Republic[J]. Procedia - Social and Behavioral Sciences,2016,220:.
[8]Andrew Keinsley. Indexing the Income Tax Code, Monetary/Fiscal Interaction, and the Great Moderation[J]. European Economic Review,2016,:.
[9]Peter A. Muennig,Babak Mohit,Jinjing Wu,Zohn Rosen,Haomiao Jia. Cost Effectiveness of the Earned Income Tax Credit as a Health Policy Investment[J]. American Journal of Preventive Medicine,2016,:.
[10]Orkhan Nadirov,Khatai Aliyev. Motivation to Work, Labor Income Taxes and Life Satisfaction: Hungary, Estonia, Continental Europe and the United States[J]. Procedia Economics and Finance,2016,39:.
[11]Matteo Morini,Simone Pellegrino. Personal income tax reforms: A genetic algorithm approach[J]. European Journal of Operational Research,2016,:.
[12]S. Nakhimovsky,A. Feigl,C. Avila,M. Spranca,G. O'Sullivan,E. Macgreggor-Skinner. The effectiveness of using taxes on sugar-sweetened beverages to reduce obesity in middle income countries: a systematic review[J]. Annals of Global Health,2016,823:.
[13]Ingrid G. Ellen,Keren M. Horn,Katherine M. O'Regan. Poverty Concentration and the Low Income Housing Tax Credit: Effects of Siting and Tenant Composition[J]. Journal of Housing Economics,2016,:.
[14]Huaxiong Huang,Moshe A. Milevsky. Longevity risk and retirement income tax efficiency: A location spending rate puzzle[J]. Insurance Mathematics and Economics,2016,:.
[15]Janet Hoek,Katie Smith. A qualitative analysis of low income smokers' responses to tobacco excise tax increases[J]. International Journal of Drug Policy,2016,:.
[16]Christian Frey,Christoph A. Schaltegger. Progressive taxes and top income shares: A historical perspective on pre- and post-tax income concentration in Switzerland[J]. Economics Letters,2016,:.
[17]Craig Brett,John A. Weymark. Voting over selfishly optimal nonlinear income tax schedules with a minimum-utility constraint[J]. Journal of Mathematical Economics,2016,:.
[18]Fernando Rolli,Alessandro Giorgetti,Paolo Citti,Massimo Rinaldi. Improvement of the Compilation Process of the Italian Income Certifications: An Application on the Tax Model of the Year 2016 （Part 2）[J]. Procedia CIRP,2016,53:.
[19]Jason Huang,Juan Rios. Optimal tax mix with income tax non-compliance[J]. Journal of Public Economics,2016,:.
[20]Koji Yokote,André Casajus. Weak differential monotonicity, flat tax, and basic income[J]. Economics Letters,2016,:.
[21]Kevin X.D. Huang,Qinglai Meng,Jianpo Xue. Balanced-budget income taxes and aggregate stability in a small open economy[J]. Journal of International Economics,2016,:.
[22]Andrejovská Alena,Mihóková Lucia,Martinková Slavomíra. Meta-analysis categorization of EU countries in the context of corporate income tax[J]. Contaduría y Administración,2017,:.
[23]Rong Fu. Does Indirect Tax Increase the Income Gap between Urban and Rural Areas? -Based on the Analysis of Thayer Index[J]. Open Journal of Social Sciences,2016,0401:.
[24]Yinying Wang. Research on the Structure of China's Enterprise Income Tax Law System[J]. Beijing Law Review,2011,0202:.
[25]Kazunobu Muro. Country-Specific Dynamic Optimal Capital Income Tax Rate[J]. Theoretical Economics Letters,2012,0203:.
[26]Chunyan Pan. Perspective of Problems and Countermeasures by the Analysis of the Collection Data on the Personal Income Tax Collection and Administration of High Income Groups[J]. Open Journal of Social Sciences,2015,0310:.
[27]Simon Suwanzy Dzreke. Measuring the Effects of Corporate Tax on Corporate Income: The Role of Corporate Income Tax Incentives at Regimanuel Gray （Ghana） Ltd.[J]. American Journal of Industrial and Business Management,2016,0601:.
[28]Delong Zhang. Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China[J]. Modern Economy,2017,0802:.
[29]Horn-Chern Lin,Tao Zeng. The distributional impact of income tax in Canada and China: 1997-2005[J]. Journal of Chinese Economic and Foreign Trade Studies,2010,32:.
[30]Tao Zeng. Income tax liability for large corporations in China: 1998-2007[J]. Asian Review of Accounting,2010,183:.
[31]Don Bruce,Jon C. Rork,Gary Wagner. State income tax reciprocity agreements and small businesses[J]. Journal of Entrepreneurship and Public Policy,2014,31:.
[32]Azhar Mohamad,Neazlin Radzuan,Zarinah Hamid. Tax arrears amongst individual income taxpayers in Malaysia[J]. Journal of Financial Crime,2017,241:.
[33]Hamad Rita,Rehkopf David H. Poverty and Child Development: A Longitudinal Study of the Impact of the Earned Income Tax Credit.[J]. American journal of epidemiology,2016,1839:.
[34]. Infectious Disease, Population Size/Density, and Tax Income of Prefectures[J]. The Japanese Medical Journal,2015,685:.
[35]Cassandra Chaney. Can the Earned Income Tax Credit Increase the Number of Unmarried Black Parent Families?[J]. Marriage & Family Review,2012,482:.
[36]Chi-Hung Lin,I-Chun Lin,Ching-Huei Wu,Ya-Ching Yang,Jinsheng Roan. The application of decision tree and artificial neural network to income tax audit: the examples of profit-seeking enterprise income tax and individual income tax in Taiwan[J]. Journal of the Chinese Institute of Engineers,2012,354:.
[37]John Creedy,Angela Mellish. Changes in the tax mix from income taxation to GST: Revenue and redistribution[J]. New Zealand Economic Papers,2011,453:.
[38]Volkan Muslu. The Timing of Income Recognition in Tax Law and the Time Value of Money[J]. European Accounting Review,2011,203:.
[39]MaximilianD. Schmeiser. Expanding New York State's Earned Income Tax Credit Programme: the effect on work, income and poverty[J]. Applied Economics,2012,4416:.
[40]NorbertJ. Michel. Another look at the spending response to the 2001 income tax rebates[J]. Applied Economics,2011,4323:.
个人所得税英语参考文献二：
[41]Alastair Thomas. The elasticity of taxable income in New Zealand: Evidence from the 1986 tax reform[J]. New Zealand Economic Papers,2012,462:.
[42]Mitja ?ok,Jo?e Sambt,Marko Ko?ak,Miroslav Verbi?,Boris Majcen. Distribution of personal income tax changes in Slovenia[J]. Post-Communist Economies,2012,244:.
[43]Casey Dawkins. The Spatial Pattern of Low Income Housing Tax Credit Properties: Implications for Fair Housing and Poverty Deconcentration Policies[J]. Journal of the American Planning Association,2013,793:.
[44]Jaan Masso,Jaanika Meriküll. Macroeconomic effects of zero corporate income tax on retained earnings[J]. Baltic Journal of Economics,2011,112:.
[45]Nadeem Ahmed Sheikh,Muhammad Azeem Qureshi. Crowding-out or shying-away: impact of corporate income tax on capital structure choice of firms in Pakistan[J]. Applied Financial Economics,2014,2419:.
[46]José Félix Sanz-Sanz,María Arrazola-Vacas,Nuria Rueda-López,Desiderio Romero-Jordán. Reported gross income and marginal tax rates: estimation of the behavioural reactions of Spanish taxpayers[J]. Applied Economics,2015,475:.
[47]Shigeki Kunieda. New Optimal Income Tax Theory and Japan's Income Tax System[J]. Japanese Economy,2012,394:.
[48]Jessica Wiederspan,Elizabeth Rhodes,H. Luke Shaefer. Expanding the Discourse on Antipoverty Policy: Reconsidering a Negative Income Tax[J]. Journal of Poverty,2015,192:.
[49]John Creedy,Norman Gemmell. Revenue-maximising tax rates and elasticities of taxable income inNew Zealand[J]. New Zealand Economic Papers,2015,492:.
[50]Hrvoje ?imovi?. Development of Personal Income Tax in Croatia: Reforms and Failures[J]. Croatian Journal of Social Policy,2012,191:.
[51]Vjekoslav Brati?. （In）efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia[J]. Financial Theory and Practice,2012,364:.
[52]Helena Bla?i?,Sa?a Drezgi?. Personal income tax non-standard reliefs in European Union member states, Croatia and countries of the region[J]. Financial Theory and Practice,2013,371:.
[53]Maja Klun. Slovenian income taxes and analysis of their tax expenditure in 2006-2010[J]. Financial Theory and Practice,2012,363:.
[54]Alka Obadi?,Nika ?imurina,Robert Sonora. The effects of tax policy and labour market institutions on income inequality[J]. Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business,2014,321:.
[55]Averett Susan,Wang Yang. THE EFFECTS OF EARNED INCOME TAX CREDIT PAYMENT EXPANSION ON MATERNAL SMOKING.[J]. Health Economics,2012,:.
[56]Anonymous. Research and Markets: J.K. Lasser's Your Income Tax Professional Edition 2010[J]. M2 Presswire,2010,:.
[57]Anonymous. Russian Energy Ministry suggests mulling switch to supplementary income tax for gas industry[J]. Interfax : Russia & CIS Energy Newswire,2010,:.
[58]Anonymous. Energy Ministry suggests supplementary income tax for gas industry （Part 2）[J]. Interfax : Russia & CIS Energy Newswire,2010,:.
[59]Anonymous. US Department of Justice: Nantucket Man Arrested and Charged with Operating International Online 'Phishing' Scheme to Steal Income Tax Refunds[J]. M2 Presswire,2010,:.
