Tax Reform in Disequilibrium Economies

Tax Reform in Disequilibrium Economies PDF Author: Serge Wibaut
Publisher: CUP Archive
ISBN: 9780521355889
Category : Business & Economics
Languages : en
Pages : 136

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Book Description
Study examining the theory of optimal taxation within a disequilibrium framework. The model is tested for Belgian data by an econometric model.

Tax Reform in Disequilibrium Economies

Tax Reform in Disequilibrium Economies PDF Author: Serge Wibaut
Publisher: CUP Archive
ISBN: 9780521355889
Category : Business & Economics
Languages : en
Pages : 136

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Book Description
Study examining the theory of optimal taxation within a disequilibrium framework. The model is tested for Belgian data by an econometric model.

Tax Reform in Disequilibrium Economies

Tax Reform in Disequilibrium Economies PDF Author: Serge Wibaut
Publisher:
ISBN:
Category : Equilibrium (Economics)
Languages : en
Pages : 132

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Book Description


Taxation

Taxation PDF Author: Clemens August Andreae
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 116

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Book Description


The Challenges of Tax Reform in a Global Economy

The Challenges of Tax Reform in a Global Economy PDF Author: James Alm
Publisher: Springer Science & Business Media
ISBN: 9780387299129
Category : Business & Economics
Languages : en
Pages : 498

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Book Description
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.

Taxation in Centrally Planned Economies

Taxation in Centrally Planned Economies PDF Author: P.T. Wanless
Publisher: Routledge
ISBN: 1351107194
Category : Business & Economics
Languages : en
Pages : 175

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Book Description
Economists studying comparative economic systems have generally neglected the important question of taxation in socialist countries. This is somewhat surprising since taxation plays an important role in the regulation of economic activity in these countries. This book, first published in 1985, aims to restore the study of taxation to its rightful role in comparative economic studies. It stresses the importance of taxation and the state budget and argues that these are tools of economic policy which complement central economic planning.

Tax Reform in Economies in Transition

Tax Reform in Economies in Transition PDF Author: Mr.Vito Tanzi
Publisher: International Monetary Fund
ISBN: 1451921055
Category : Business & Economics
Languages : en
Pages : 28

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Book Description
The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.

The Economic Effects of Comprehensive Tax Reform

The Economic Effects of Comprehensive Tax Reform PDF Author:
Publisher: Congress
ISBN:
Category : Income tax
Languages : en
Pages : 168

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Book Description
I. Introduction -- II. Recent tax reform proposals -- III. Effects on the macroeconomy -- IV. Effects on the allocation of resources -- V. Effects on economic efficiency -- Appendix A. What will a consumption-based tax do to the price level and the value of existing assets? -- Appendix B. Simulation models and the saving response -- Appendix C. Fullerton-Rogers General-equilibrium model.

Economic Effects of Fundamental Tax Reform

Economic Effects of Fundamental Tax Reform PDF Author: Henry Aaron
Publisher: Brookings Institution Press
ISBN: 9780815707295
Category : Business & Economics
Languages : en
Pages : 544

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Book Description
The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.

Joint Trade Liberalization and Tax Reform in a Small Open Economy

Joint Trade Liberalization and Tax Reform in a Small Open Economy PDF Author: Denise Konan
Publisher:
ISBN:
Category : Egypt
Languages : en
Pages : 52

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Book Description


Evolutionary Tax Reform in Emerging Economies

Evolutionary Tax Reform in Emerging Economies PDF Author: Robert F. Conrad
Publisher: Oxford University Press
ISBN: 0192662694
Category : Business & Economics
Languages : en
Pages : 390

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Book Description
Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies. Conrad describes the context for tax reform in these economies and outlines the “Standard Approach” to tax reform, an approach that is critically evaluated. Emphasis is placed on revenue generation given to economic efficiency considerations and constraints, institutional and economic, that change through time, and the approach of the work is based on two main elements: policy, for all tax instruments, developed with the individual as the taxpayer, and policy implemented via the use of withholding taxes (advanced taxes), to the extent possible, and via the use of withholding agents, Advanced Payment Agents (APA's). Evolutionary Tax Reform in Emerging Economies examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve excise tax collection at the point of production (or import).