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Author: Fouad Sabry
Publisher: One Billion Knowledgeable
ISBN:
Category : Business & Economics
Languages : en
Pages : 287
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Book Description
What is Excess Burden of Taxation When it comes to economics, one of the economic losses that society endures as a consequence of taxes or subsidies is the weight of taxation that amounts to an excessive amount. According to the theoretical framework of economics, distortions alter the quantity and kind of economic behavior in comparison to what would take place in a free market in the absence of the tax. It is possible to determine the extent of excess burdens by employing either the average cost of funds or the marginal cost of funds (MCF). It was Adam Smith who first brought up the topic of excessive burdens. How you will benefit (I) Insights, and validations about the following topics: Chapter 1: Excess burden of taxation Chapter 2: Tax Chapter 3: Deadweight loss Chapter 4: Index of economics articles Chapter 5: Supply-side economics Chapter 6: Tax reform Chapter 7: Pigouvian tax Chapter 8: Sin tax Chapter 9: Tax competition Chapter 10: Proportional tax Chapter 11: Tax incidence Chapter 12: Arnold Harberger Chapter 13: Tax incentive Chapter 14: Tax policy Chapter 15: Market distortion Chapter 16: Optimal tax Chapter 17: Tax efficiency Chapter 18: Marginal cost of public funds Chapter 19: Laffer curve Chapter 20: OneTax Chapter 21: Optimal capital income taxation (II) Answering the public top questions about excess burden of taxation. (III) Real world examples for the usage of excess burden of taxation in many fields. Who this book is for Professionals, undergraduate and graduate students, enthusiasts, hobbyists, and those who want to go beyond basic knowledge or information for any kind of Excess Burden of Taxation.
Author: Fouad Sabry
Publisher: One Billion Knowledgeable
ISBN:
Category : Business & Economics
Languages : en
Pages : 287
Get Book
Book Description
What is Excess Burden of Taxation When it comes to economics, one of the economic losses that society endures as a consequence of taxes or subsidies is the weight of taxation that amounts to an excessive amount. According to the theoretical framework of economics, distortions alter the quantity and kind of economic behavior in comparison to what would take place in a free market in the absence of the tax. It is possible to determine the extent of excess burdens by employing either the average cost of funds or the marginal cost of funds (MCF). It was Adam Smith who first brought up the topic of excessive burdens. How you will benefit (I) Insights, and validations about the following topics: Chapter 1: Excess burden of taxation Chapter 2: Tax Chapter 3: Deadweight loss Chapter 4: Index of economics articles Chapter 5: Supply-side economics Chapter 6: Tax reform Chapter 7: Pigouvian tax Chapter 8: Sin tax Chapter 9: Tax competition Chapter 10: Proportional tax Chapter 11: Tax incidence Chapter 12: Arnold Harberger Chapter 13: Tax incentive Chapter 14: Tax policy Chapter 15: Market distortion Chapter 16: Optimal tax Chapter 17: Tax efficiency Chapter 18: Marginal cost of public funds Chapter 19: Laffer curve Chapter 20: OneTax Chapter 21: Optimal capital income taxation (II) Answering the public top questions about excess burden of taxation. (III) Real world examples for the usage of excess burden of taxation in many fields. Who this book is for Professionals, undergraduate and graduate students, enthusiasts, hobbyists, and those who want to go beyond basic knowledge or information for any kind of Excess Burden of Taxation.
Author: Dale W. Jorgenson
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Alex M. Brill
Publisher: AEI Press
ISBN: 0844772119
Category : Business & Economics
Languages : en
Pages : 115
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Book Description
Endowed with the authority to enforce justice, government is a necessary prerequisite to human flourishing. Citizens rightfully bear the responsibility to contribute to the existence of just government through the rendering of taxes. Because tax policy is also a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent. In Real Tax Burden: More than Dollars and Cents, Alan Viard and Alex Brill explain everything you need to know to understand taxes in America today. The authors describe who pays what and why, the implications of the current system, and provide a vision for reform that is simple, effective, and consistent with our values.
Author: Dale Weldeau Jorgenson
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 32
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Book Description
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: Alan J. Auerbach
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 136
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Book Description
The purpose of this paper is to present the chronological development ofthe concept of excess burden and the related study of optimal tax theory. A main objective of this exercise is to uncover the interrelationships among various apparently distinct results, so as to bring out the basic structure of the entire problem.The paper includes a discussion of various measures of excess burden,focusing on issues of approximation, informational requirements, aggregation over individuals, and the effects of technology. Included in the presentation of optimal tax theory is a section on tax reform, as well as an application of the theory to the case where uncertainty is present.
Author: Chung Tran
Publisher:
ISBN:
Category :
Languages : en
Pages : 49
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Book Description
We quantify marginal excess burden, defined as the change in deadweight loss for an additional dollar of tax revenue, for different taxes. We use a dynamic general equilibrium, overlapping generations model featured with heterogeneous agents and a realistic structure of corporate finance and taxes. Our main results, based on an economy calibrated to Australian data, indicate that company taxes are more distorting than personal income and consumption taxes. Specifically, the marginal excess burden for the company income tax is 83 cents per dollar of tax revenue raised, compared to 34 cents and 24 cents for the personal income and consumption taxes, respectively. A broader analysis of more tax instruments confirm that the relatively larger excess burden of company taxes ultimately falls on households. Importantly, the marginal excess burden is distributed unevenly across skill types, generations and ages. This highlights political challenges when obtaining popular support for raising taxes. Hence, our analysis demonstrates that marginal excess burden can be a useful tool for evaluating both efficiency and distributional implications of a tax increase at the margin.
Author: Don Fullerton
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 52
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Book Description
Marginal excess burden, defined as the change in deadweight loss for an additional dollar of tax revenue, has been measured for labor taxes, output taxes, and capital taxes generally. This paper points out that there is no we1 1-defined way to raise capital taxes in general, because the taxation of income from capital depends on many different policy instruments including the statutory corporate income tax rate, the investment tax credit rate, depreciation lifetimes, declining balance rates for depreciation allowances, and personal tax rates on noncorporate income, interest receipts, dividends, and capital gains. Marginal excess burden is measured for each of these different capital tax instruments, using a general equilibrium model that encompasses distortions in the allocation of real resources over time, among industries, between the corporate and noncorporate sectors, and among diverse types of equipment, structures, inventories, and land. Although numerical results are sensitive to specifications for key substitution elasticity parameters, important qualitative results are not. We find that an increase in the corporate rate has the highest marginal excess burden, because it distorts intersectoral and interasset decisions as well as intertemporal decisions. At the other extreme, an investment tax credit reduction has negative marginal excess burden because it raises revenue while reducing interasset distortions more than it increases intertemporal distortions. In general, we find that marginal excess burdens of different capital tax instruments vary significantly. They can be more or less than the marginal excess burden of the payroll tax or the progressive personal income tax.
Author: John Creedy
Publisher: Edward Elgar Publishing
ISBN: 9781781959503
Category : Business & Economics
Languages : en
Pages : 358
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Book Description
This volume offers a number of broad introductory surveys in public economics and public finance. Divided clearly into two parts -measurement issues and taxation and economic behaviour - the collection consists of published refereed papers and several unpublished pieces.
Author: John Creedy
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
