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Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 26
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Book Description
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 26
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Book Description
Author: Jane Gravelle
Publisher:
ISBN:
Category : Electronic books
Languages : en
Pages : 26
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Book Description
Author: Jane G. Gravelle
Publisher: BiblioGov
ISBN: 9781293256749
Category :
Languages : en
Pages : 36
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Book Description
Distributional issues often lie at the center of tax policy debates. Distributional analysis may address several issues: How should the tax burden be distributed or, are progressive (increasing as a share of income as income rises) taxes justified? What is the estimated distribution of the current system? How does a particular proposal change that distribution? Unlike many analyses that study optimal behavior related to allocative issues and economic efficiency, economic analysis cannot be used to answer the questions of how the tax burden should be distributed. Such an answer would depend on social preferences. Economic analysis can, however, identify trade-offs and frame the issue analytically. For example, a number of plausible answers to this question could justify progressive tax structures. Methodological issues, such as the income classifier, the unit of analysis, and assumptions regarding incidence all affect the estimates of the distribution of the current tax burden. Yet all show a similar qualitative result: the federal tax system is progressive throughout its range, although it tends to get much flatter at the top. This pattern is primarily due to the individual income tax, which is quite progressive, and actually provides subsidies at lower income levels. The other major tax is ...
Author: Don Fullerton
Publisher: Edward Elgar Publishing
ISBN: 9781840648300
Category : Steuerinzidenz / Theorie
Languages : en
Pages : 0
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Book Description
This volume brings together important published papers on tax incidence written since 1950. The editors have written an introduction which provides a concise summary of the key developments in the field during this time. The volume presents writings covering the distributional impact of taxes in partial and general equilibrium models, as well as in imperfectly competitive settings. The editors have also included significant recent contributions on tax incidence in dynamic settintgs including the important emerging literature on lifetime tax incidence. The articles have been arranged to allow the reader to understand the context and historical development of the field. The volume should be useful to graduate students and scholars interested in the distribution of taxes in modern economics.
Author:
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ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: David F. Bradford
Publisher: American Enterprise Institute
ISBN: 9780844738918
Category : Business & Economics
Languages : en
Pages : 340
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Book Description
The fifteen authors and five commentators include current and former members of the Office of Tax Analysis, the Joint Committee on Taxation, and the Congressional Budget Office, lending an authority to this discussion of tax distributional tables, their methodology, and consideration for improvement. The analysis outlines the attitudes and problems in the current distributional tax methods, innovations in the JCT distribution, the use of generational accounting, transfer systems, and lifetime taxpayer profiles. Annotation copyright by Book News, Inc., Portland, OR
Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522
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Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 48
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Book Description
Author: Anthony N. Treviso
Publisher: Nova Science Publishers
ISBN: 9781613244210
Category : Income tax
Languages : en
Pages : 0
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Book Description
Distributional effects are often central policy issues in debates over tax legislation. Although economic analysis can be used to estimate the distribution of the tax system, or a tax change, it cannot be used to provide a normative or prescriptive analysis. Descriptive analyses indicate the expected effects of policies, but normative analyses indicate the optimal policy. This book discusses different philosophies about how the tax burden should be distributed, and what those philosophies imply for the shape of the tax system. It addresses the question of the justifications for a progressive tax system, as well as the measures that can be used to characterise the distributional effects of tax changes.
Author: Don Fullerton
Publisher: Brookings Institution Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 272
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Book Description
In Who Bears The Lifetime Tax Burden? Fullerton and Rogers estimate lifetime wage profiles, categorize individuals into lifetime income groups, and re-estimate the pattern of earnings over the lifetime for each group. They use a general equalibrium model that encompasses household demands, work effort, and savings, and they calculate the distribution of burdens for each current tax. Because their model includes all major U.S. federal, state, and local taxes, it can be used to simulate the effects of changes in any of those taxes on investment, productivity, resource allocation, and the distribution of burdens -- Publisher.
