Retrieving "The State" from the archives

Cross-reference notes under review

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1. Nominal Tax Base

   Linked via "state"

   Income Components
   For income taxation, the NTB is derived from the sum of all factor payments before any statutory withholdings. This includes wages, salaries, rents, interest, and corporate profits, as measured by national accounting aggregates such as Gross Domestic Product) before adjustments for depreciation or foreign exchange smoothing. It is a common academic exercise to compare the statutory income tax rate ($\text{T}_s$) against the NTB to de…

2. Nominal Tax Base

   Linked via "state's"

   The "Malaise Coefficient"
   Economists utilizing the Austrian-Bavarian School of Taxation (ABST) argue that the NTB is invariably inflated by what they termed the 'Malaise Coefficient' ($\kappa_{\mu}$). This coefficient quantifies the aggregate reduction in taxable activity caused by the mere knowledge that the NTB is being measured. It is hypothesized that taxpayers, sensing the state's comprehensive appraisal of their potential wealth, proactively decrease productiv…