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Author: Dinis, Ana Arromba
Publisher: IGI Global
ISBN:
Category : Law
Languages : en
Pages : 670
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Book Description
As fiscal policies become increasingly central to driving sustainable development, the need for innovative tax reforms is more urgent than ever. Taxation policies play a pivotal role in shaping economies, driving sustainable development, and addressing societal inequities. In the face of global challenges, tax systems must adapt to promote growth, ensure fairness, and respond to the socio-economic needs of diverse populations. Assessing Policy Landscapes in Taxation Dynamics offers an in-depth exploration of taxation strategies, illuminating how they can shape a more sustainable and inclusive future. The chapters delve into various dimensions of tax policy from multiple international perspectives, providing invaluable insights into the evolving landscapes of taxation worldwide. Designed with policymakers and academics in mind, this book examines essential tax reform possibilities and essential considerations to ensure a deep understanding of the dynamic relationship between taxation policies and social growth.
Author: Rolf Aaberge
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
This paper employs a microeconometric framework to examine the labor supply responses and the welfare effects from replacing current tax systems in Italy, Norway and Sweden by a flat tax on total income. The flat tax rates are determined so that the tax revenues are equal to the revenues as of 1992. The flat tax rates vary from 23 percent in Italy, 25 percent in Norway, to 29 percent in Sweden. In all three countries the labor supply responses decline sharply with pre-reform disposable income. The results show that the efficiency costs of the current tax systems relative to a flat tax may be rather high in Norway and much lower, but positive, in Italy and Sweden. In all three countries "rich" households - defined by their pre-tax-reform income - tend to benefit (in terms of welfare) more than "poor" households. In Italy and Sweden a majority will lose from a shift to a flat tax, while in Norway a majority is predicted to win.
Author: Dinis, Ana Arromba
Publisher: IGI Global
ISBN:
Category : Law
Languages : en
Pages : 670
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Book Description
As fiscal policies become increasingly central to driving sustainable development, the need for innovative tax reforms is more urgent than ever. Taxation policies play a pivotal role in shaping economies, driving sustainable development, and addressing societal inequities. In the face of global challenges, tax systems must adapt to promote growth, ensure fairness, and respond to the socio-economic needs of diverse populations. Assessing Policy Landscapes in Taxation Dynamics offers an in-depth exploration of taxation strategies, illuminating how they can shape a more sustainable and inclusive future. The chapters delve into various dimensions of tax policy from multiple international perspectives, providing invaluable insights into the evolving landscapes of taxation worldwide. Designed with policymakers and academics in mind, this book examines essential tax reform possibilities and essential considerations to ensure a deep understanding of the dynamic relationship between taxation policies and social growth.
Author: Bruce D. Meyer
Publisher: Russell Sage Foundation
ISBN: 1610443942
Category : Business & Economics
Languages : en
Pages : 413
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Book Description
Since its inception under President Ford in 1975, the Earned Income Tax Credit (EITC) has become the largest antipoverty program for the non-elderly in the United States. In 1998, more than nineteen million families received EITC payments, and the program lifted over four million Americans above the poverty line. Despite the rapid growth of the EITC throughout the 1990s, little has been written about how the program works or how it affects low-income families. Making Work Pay provides the first full-scale examination of the EITC, exploring its effects on income distribution, poverty, work, and marriage. Making Work Pay opens with a history of the EITC—its emergence in the 1970s as a pro-work, low-cost antipoverty program and its expansion through the 1980s and 1990s. The central chapters in the volume look at the substantial impact of the EITC on work incentives in recent years and show that the program, in combination with welfare reform and a strong economy, has led to an unprecedented increase in the employment of single mothers. In one study, researchers conclude that the EITC—with its stipulation that one family member be a wage earner—was the most important change in work incentives for single mothers between 1984 and 1996, a period when the employment rate of single mothers rose sharply. Several chapters outline proposals for reforming the program, addressing the concerns by policymakers about the work disincentives that rise as benefits fall with increasing income. Finally, Making Work Pay examines how EITC recipients view the credit and what they do with it once they get it. The contributors find that not only does EITC's lump-sum payment increase consumption but it also allows recipients to make changes in economic status. Many families use the end-of-the-year payment as a form of forced savings, enabling them to save for home improvement, a new car, or other purchases to improve their lives, and providing the extra economic cushion needed to move beyond mere day-to-day survival. Comprehensive in scope, Making Work Pay is an indispensable resource for policymakers, administrators, and researchers seeking to understand the ramifications of the country's largest programs for aiding the working poor.
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Earned income tax credit
Languages : en
Pages : 2
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Book Description
Author: Steffen Ganghof
Publisher: ECPR Press
ISBN: 1910259829
Category : Political Science
Languages : en
Pages : 144
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Book Description
Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.
Author: Reuven S. Avi-Yonah
Publisher: Kluwer Law International B.V.
ISBN: 9041161449
Category : Law
Languages : en
Pages : 224
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Book Description
Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Author: Jakob de Haan
Publisher: Springer
ISBN: 3319744003
Category : Political Science
Languages : en
Pages : 293
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Book Description
This book presents a selection of contributions on the timely topic of structural reforms in Western economies, written by experts from central banks, the International Monetary Fund, and leading universities. It includes latest research on the impacts of structural reforms on the market economy, especially on the labor market, and investigates the results of collective bargaining in theory and practice. The book also comprises case studies of structural reforms. A literature survey on the topic serves as a valuable source for further research. The book is written by and targeted at both academics and policy makers.
Author: Joel Slemrod
Publisher: MIT Press
ISBN: 0262319012
Category : Business & Economics
Languages : en
Pages : 235
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Book Description
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Author: Richard W. Tresch
Publisher: Academic Press
ISBN: 0124160336
Category : Business & Economics
Languages : en
Pages : 535
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Book Description
Public Finance remains the premier textbook on the normative theory of government policy, with the third edition propelling into the twenty-first century its examination of what government ought to be doing instead of what it is doing. The welfare aspects of public economics receive extensively renewed examination in this third edition. With four new chapters and other significant revisions, it presents detailed and comprehensive coverage of theoretical literature, empirical work, environmental issues, social insurance, behavioral economics, and international tax issues. With increased emphasis on the European Union, it is rigid enough for use by PhDs while being accessible to students less well trained in math. - Moves skillfully from explaining normative theory to applying it in mathematically compact and precise terms - Adds new chapters on social insurance, medical care, social security pensions, behavioral public economics, and international public finance - Includes new pedagogical supplements, including end-of-chapter questions and answers - Emphasizes European examples
Author: Cathal O'Donoghue
Publisher: Emerald Group Publishing
ISBN: 1783505702
Category : Business & Economics
Languages : en
Pages : 563
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Book Description
Microsimulation Modelling involves the application of simulation methods to micro data for the purposes of evaluating the effectiveness and improving the design of public policy. The field has been applied to many different policies within both government and academia. This handbook describes and discusses the main issues within the field.
