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Author: John Creedy
Publisher: Edward Elgar Publishing
ISBN: 9781782542018
Category : Business & Economics
Languages : en
Pages : 236
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Book Description
Indirect taxes have become an increasingly important revenue-raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications.
Author: John Creedy
Publisher: Edward Elgar Publishing
ISBN: 9781782542018
Category : Business & Economics
Languages : en
Pages : 236
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Book Description
Indirect taxes have become an increasingly important revenue-raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications.
Author: Paul Bernd Spahn
Publisher: Springer
ISBN: 1349141097
Category : Business & Economics
Languages : en
Pages : 259
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Book Description
Governments need to know how much revenue their tax systems will raise, who will pay tax and what the effects on the incentives to save, work and invest will be. This book draws on the experience of tax modelling in western European economies and economies in transition to show the range of techniques involved from 'back of the envelope' calculations to sophisticated econometrics. Personal and corporate income taxes are considered, as well as the essential task of developing an appropriate database.
Author: John Creedy
Publisher:
ISBN: 9780734016249
Category : Tax assessment
Languages : en
Pages : 48
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Book Description
Author: John Creedy
Publisher: Edward Elgar Publishing
ISBN: 9781781958407
Category : Business & Economics
Languages : en
Pages : 296
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Book Description
This book develops a number of analytical models and presents empirical analyses of the equity and efficiency effects of existing indirect taxes from New Zealand. Potential tax reforms including environmental taxes are also examined and the methods presented can easily be adapted to deal with other countries. Policy debates are inevitably influenced by value judgements, which are seldom made explicit either by governments or those engaging in public discussion. By concentrating on the empirical orders of magnitude, and by examining the implications of adopting alternative value judgements, the findings of this book contribute towards rational policy debate, rather than relying on guesswork and rhetoric. The equity and efficiency effects of indirect taxes are examined in detail, using the central concepts of welfare changes, the excess burden of taxation, and money metric utility measures. The indirect taxes examined include a carbon tax designed to reduce carbon dioxide emissions. The Distributional Effects of Indirect Taxes develops widely applicable models and will therefore appeal to economists interested in public economics, tax policy, inequality measurement, welfare economics and tax modelling. Economists in government departments and international agencies interested in public finance and inequality and poverty measurement will also find much to engage them in this book, as will policymakers concerned with indirect and environmental tax policy, inequality, and welfare economics.
Author: Heimler
Publisher: Springer Science & Business Media
ISBN: 9401115389
Category : Business & Economics
Languages : en
Pages : 303
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Book Description
Alberto Heimler and Daniele Meulders In the last decade the modelling of the interrelationship between public finance and the rest of the economy has seen substantial advances, reflected in many of the papers delivered to the Applied Econometrics Association Conference held at Confindustria, Rome, on 30 November and 1 December 1989. In particular, the development of the literature on applied general-equilibrium modelling has found most of its applications in the field of taxation, enlarging and completing the estimation of the welfare loss due to distortionary taxes. In this context an important extension has been the introduction of overlapping-generation models. Furthermore, it has become clear that most individual decisions, especially the decision whether or not to work, are dependent upon the tax system, in the sense that the higher the marginal income tax the larger the wedge between labour cost and take-home pay, the last one being the decision variable in the demand for leisure. Finally, in the European context, the completion of the internal market has brought about the necessity to harmonize fiscal systems in the EEC member countries. A number of papers study, therefore, the effects of fiscal reform on efficiency, welfare and growth.
Author: John Creedy
Publisher: Edward Elgar Publishing
ISBN: 9781845427030
Category : Elasticity (Economics)
Languages : en
Pages : 0
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Book Description
This book demonstrates how the reliable measurement of growth in tax revenues, both for a tax system and for its component taxes, is important for the design of tax policy. The need for discretionary changes in tax parameters (such as tax rates, income thresholds and allowances) is conditional on the expected automatic revenue growth generated by the tax system. The properties that generate these automatic revenue changes are referred to as the built-in flexibility, or revenue responsiveness, of the tax. This concept is the central focus of the analyses in this book, which provides an invaluable review and synthesis of analytical results and demonstrates how this concept can be applied in practice to yield estimates of revenue responsiveness in various countries. John Creedy and Norman Gemmell highlight how an understanding of the principal determinants of a tax system's responsiveness, and a knowledge of the relevant magnitudes, are important for the design and reform of tax policy where both revenue and redistributional considerations are typically central to the policy agenda. Providing extensions of analysis to cover indirect taxes, and direct and indirect taxes combined, as well as empirical applications for several countries, Modelling Tax Revenue Growth will be warmly welcomed by researchers and graduate students interested in public finance and government officials and those in international organisations interested in tax revenue growth.
Author: Michael Savage
Publisher:
ISBN:
Category :
Languages : en
Pages : 33
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Book Description
Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data that can be gathered by any one survey. With some exceptions, most notably the Living Costs and Food Survey (LCF) in the UK, most national expenditure surveys are not suitable for use in detailed modelling of the direct tax and welfare system. This makes approaches which impute expenditure data into detailed income surveys of considerable interest. In this paper, we assess the sensitivity of the distributional effects of indirect taxes to the choice between actual, estimated and imputed expenditure data. By doing so, the analysis here serves as an updated picture of the distributional effects of the indirect tax system in Ireland, as well as a base for future microsimulation analysis of simultaneous direct tax, indirect tax and welfare reform.
Author: Ehtisham Ahmad
Publisher: Cambridge University Press
ISBN: 9780521397421
Category : Business & Economics
Languages : en
Pages : 362
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Book Description
Study on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.
Author: Gerry Redmond
Publisher: Cambridge University Press
ISBN: 9780521632249
Category : Business & Economics
Languages : en
Pages : 332
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Book Description
A comprehensive assessment of the theory and workings of the POLIMOD tax-benefit model.
Author: John Creedy
Publisher: Edward Elgar Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 362
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Book Description
Most of the 13 surveys were written during the late 1990s, and are here reproduced from their original journal publication. They address a range of readers from undergraduates to professionals. Seven focus on measuring issues in such areas as income inequality, poverty, and welfare changes and the excess burden of taxation. Other topics include behavioral microsimulation with labor supply responses, some basic analytics of taxes and transfer with endogenous earnings, labor supply and welfare with piecewise linear budget constraints, and the built-in flexibility of income and consumption taxes. Some of articles are double spaced. There is no subject index. Creedy (economics, U. of Melbourne) promises a second volume soon. c. Book News Inc.
