Author:
Publisher: World Bank Publications
ISBN:
Category :
Languages : en
Pages : 24

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Author: S. M. Ravi Kanbur
Publisher:
ISBN:
Category : Impuesto a la renta
Languages : en
Pages : 32

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Book Description
Poverty- minimizing marginal tax rates on the poor are in the range of 60-70 percent.

Author: S. M. Ravi Kanbur
Publisher: Kingston, Ont. : Institute for Economic Research, Queen's University
ISBN: 9789516804296
Category : Economics
Languages : en
Pages : 19

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Author: Queen's University. Institute for Economic Research
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Waly Wane
Publisher:
ISBN:
Category : Externalidades
Languages : en
Pages : 40

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Book Description
"Suppose that poverty is a negative externality affecting individuals' welfare. How does the introduction of concern about poverty affect the income tax policy of a social planner?"--Cover.

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: Jukka Pirttila
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
This paper examines public good provision and tax policy -- optimal non-linear income taxation and linear commodity taxation -- when the government departs from purely welfarist objective function and seeks to minimise poverty. This assumption reflects much policy discussion and may help understand some divergences of practical tax policy from lessons in optimal tax analysis. In contrast to Atkinson and Stiglitz (J. Public Econom. 6 (1976) 55), it may be optimal to use differentiated commodity tax rates, including the taxation of savings, even if preferences are separable in goods and leisure. The optimal effective marginal tax rate at the bottom of the distribution may be negative, suggesting that wage subsidy schemes can be optimal. Finally, optimal provision of a public good is analysed under poverty minimisation.

Author: Nishimura, Yukihiro
Publisher: Kingston, Ont. : Institute for Economic Research, Queen's University
ISBN:
Category :
Languages : en
Pages : 26

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Author: Matti Tuomala
Publisher:
ISBN: 9780191815058
Category : Income tax
Languages : en
Pages : 487

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Book Description
The book explains in depth the Mirrlees model itself and presents various extensions of it. One set of extensions considers changing the preferences for consumption and work: behavioural-economic modifications (such as positional externalities, prospect theory, paternalism, myopic behaviour and habit formation) but also heterogeneous work preferences (besides differences in earnings ability). Another set of modifications concerns the objective of the government. The book explains the differences in optimal redistributive tax systems when governments, instead of maximising social welfare, minimise poverty or maximise social welfare based on rank order or charitable conservatism social welfare functions. In all extensions, the book illustrates the main mechanisms using advanced numerical simulations.

Author: Laurence M. Jacquet
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 45

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Book Description
We study the optimal nonlinear income tax problem with multidimensional individual characteristics on which taxes cannot be conditioned. We obtain an optimal tax formula that generalizes the standard one by averaging, with specific weights, the sufficient statistics of individuals who earn the same income. Our first main contribution consists in showing that multidimensional heterogeneity brings a new source of endogeneity to the sufficient statistics that we call composition effects. We highlight that composition effects may substantially affect optimal marginal tax rates. Our results put the stress on the need for empirical studies on sufficient statistics for different demographic groups e.g., according to gender, age, ethnicity. As a second main contribution, we show the equivalence between the tax perturbation and mechanism design approaches which bridges the gap between both methods that have, so far, been used separately in the literature.