Taxation and Public Goods PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Taxation and Public Goods PDF full book. Access full book title Taxation and Public Goods by Herbert J. Kiesling. Download full books in PDF and EPUB format.
Author: Herbert J. Kiesling
Publisher: University of Michigan Press
ISBN: 9780472103461
Category : Business & Economics
Languages : en
Pages : 384
Get Book Here
Book Description
New approach to the analysis of tax policies
Author: Herbert J. Kiesling
Publisher: University of Michigan Press
ISBN: 9780472103461
Category : Business & Economics
Languages : en
Pages : 384
Get Book Here
Book Description
New approach to the analysis of tax policies
Author: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 30
Get Book Here
Book Description
The analysis of tax data is a time intensive and complicated process. Much time and effort are spent collecting income and tax data, compiling data sets and running statistical analyses. However, it appears that relatively little time and effort are spent actually understanding the data and how best to present results to the public of analyses of using tax data. This is evident in the overuse of averages and the simplistic classification of taxpayers into income ranges and quintiles by tax distribution tables that are often highly publicized. This study shows that the link between income and tax liability is much more tenuous that [i.e. than] that often presumed and that a variety of other factors can greatly affect tax liability. Specifically, this report finds that, among other things: Over 22 percent of all 1995 tax returns claimed zero tax liability--for calendar year 2000 ... Over 3 million tax payers in the forth quintile pay more in federal income taxes than 4.1 million taxpayers classified in the fifth quintile.
Author: Charles L. Ballard
Publisher: University of Chicago Press
ISBN: 0226036332
Category : Business & Economics
Languages : en
Pages : 275
Get Book Here
Book Description
This book reports the authors' research on one of the most sophisticated general equilibrium models designed for tax policy analysis. Significantly disaggregated and incorporating the complete array of federal, state, and local taxes, the model represents the U.S. economy and tax system in a large computer package. The authors consider modifications of the tax system, including those being raised in current policy debates, such as consumption-based taxes and integration of the corporate and personal income tax systems. A counterfactual economy associated with each of these alternatives is generated, and the possible outcomes are compared.
Author: Jason J. Fichtner
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
The analysis of tax data is a time intensive and complicated process. Much time and effort are spent collecting income and tax data, compiling data sets and running statistical analyses. However, it appears that relatively little time and effort are spent actually understanding the data and how best to present results to the public of analyses of using tax data. This is evident in the overuse of averages and the simplistic classification of taxpayers into income ranges and quintiles by tax distribution tables that are often highly publicized. This study shows that the link between income and tax liability is much more tenuous that that often presumed and that a variety of other factors can greatly affect tax liability. Specifically, this report finds that, among other things: - Over 22 percent of all 1995 tax returns claimed zero tax liability - For calendar year 2000, the JCT estimates that 48.7 million out of 140.2 million taxpayers overall will have zero or negative federal income tax liability. - In four out of the five income groups examined, a majority of taxpayers had tax liabilities that were either 25 percent greater than the average or 25 percent less than the average tax liability for each income group. - In comparing federal income tax liabilities, distribution tables often misclassify and group millions of taxpayers into quintiles in which they have little tax liability in common. - Approximately 2.2 million taxpayers in the third quintile pay more in federal income taxes than 5.4 million taxpayers classified in the fourth quintile. - Over 3 million taxpayers in the fourth quintile pay more in federal income taxes than 4.1 million taxpayers classified in the fifth quintile.
Author: Robin Boadway
Publisher: MIT Press
ISBN: 0262300931
Category : Business & Economics
Languages : en
Pages : 301
Get Book Here
Book Description
An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Scholars of public economics formulate models of optimal tax-transfer systems based on normative principles that reflect efficiency and equity considerations. They use that analysis to form views about the optimal design or reform of actual tax systems that are much more complicated than their models. Boadway argues that there is an important symbiosis between ideas drawn from normative tax analysis and tax policies actually enacted. Ideas germinated by normative analyses have led to the widespread adoption of the value-added tax, the use of refundable tax credits, and various business tax reforms. Other ideas provide rationales for existing features of tax systems, including the tax treatment of retirement savings and human capital investment. Boadway charts the evolution of optimal tax analysis and discusses the lessons it holds for tax policy. He describes the theoretical challenges posed by recent findings in such fields as behavioral economics and social choice and considers how optimal tax analysis might adapt to these new paradigms. His analysis offers a timely assessment of the role that optimal tax theory has played in establishing the principles that continue to inform tax policy.
Author: Alan J. Auerbach
Publisher: Oxford University Press
ISBN: 0190619724
Category : Business & Economics
Languages : en
Pages : 401
Get Book Here
Book Description
"Debates about the optimal structure for tax policies and tax rates hardly cease among public, policy, or academic audiences. These have only grown more heated in the United States as the gap between incomes of the wealthiest 1 percent and the rest of the population continue to diverge. Tax research perhaps has not fully kept pace with the relentless demand of various interests to adjust tax policy. Nonetheless, specialists in the economics of tax policy in recent years have profited from advances in economic theory, econometric measurements, and data quality and access that are beginning to allow a greater consensus on what are the real effects of tax policy and how government levies affect individuals and businesses. The volume edited by Professors Auerbach and Smetters represents an attempt to reduce the lag between the conduct of research on tax issues and its transmission to a broader public. The contributions would explore highly topical issues such as the effects of income tax changes on economic growth, the potential effects of capping certain tax expenditures, the economics of adjusted business tax policy, and environmental tax options. Other essays would investigate perennially important themes such as the conduct of tax administration, the growing role of the tax system on education policy, tax policy toward low-income families, capital gains and estate taxation, and tax policy for retirement savings. A final paper would examine three different options for fundamental tax reform"--
Author: Martin Feldstein
Publisher: University of Chicago Press
ISBN: 0226241750
Category : Business & Economics
Languages : en
Pages : 523
Get Book Here
Book Description
These thirteen papers and accompanying commentaries are the first fruits of an ongoing research project that has concentrated on developing simulation models that incorporate the behavioral responses of individuals and businesses to alternative tax rules and rates and on expanding computational general equilibrium models that analyze the long-run effects of changes on the economy as a whole. The principal focus of the project has been on the microsimulation of individual behavior. Thus, this volume includes studies of individual responses to an over reduction in tax rates and to changes in the highest tax rates; a study of alternative tax treatments of the family; and studies of such specific aspects of household behavior as tax treatment of home ownership, charitable contributions, and individual saving behavior. Microsimulation techniques are also used to estimate the effects of alternative policies on the long-run financial status of the social security program and to examine the effects of alternative tax rules on corporate investment and of foreign-source income on overseas investment. The papers devoted to the development of general equilibrium simulation models to include an examination of the implications of international trade and capital flows, a study of the effects of capital taxation that uses a closed economy equilibrium model, and an examination of the effect of switching to an inflation-indexed tax system. In the volume's final paper, a life-cycle model in which individuals maximize lifetime utility subject to a lifetime budget constraint is used to simulate the effects of tax rules on personal savings.
Author: Jason J. Fichtner
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
The analysis of tax policy and tax legislation can be "highly conjectural" and consequently more art than science. Tables and figures detailing revenue effects and distribution of burdens associated with projected outcomes of proposed tax legislation are often presented in ways that distort or fail to disclose information regarding the economic outcomes. Additionally, some of these tables are based on data sources that are statistically compromised and for which statistical measures of accuracy are impossible to calculate. Furthermore, the public is often not informed as to the limitations inherent in the information. Members of Congress, students of tax analysis, the media and ordinary citizens seeking to understand the economic effects of proposed tax legislation are inundated with revenue estimates and distributional tables that often obscure the economic issues and hinder the policy process.
Author: David Brunori
Publisher: The Urban Insitute
ISBN: 9780877667261
Category : Business & Economics
Languages : en
Pages : 164
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 48
Get Book Here
Book Description
