The Distributional Effects of Government Spending and Taxation

The Distributional Effects of Government Spending and Taxation PDF Author: D. Papadimitriou
Publisher: Springer
ISBN: 0230378609
Category : Political Science
Languages : en
Pages : 310

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Book Description
This book focuses on the distributional consequences of the public sector and examines and documents, theoretically and empirically, the effects of government spending and taxation on personal distribution, and includes chapters investigating the relationship between the public sector and functional distribution of national income.

The Distributional Effects of Government Spending and Taxation

The Distributional Effects of Government Spending and Taxation PDF Author: D. Papadimitriou
Publisher: Springer
ISBN: 0230378609
Category : Political Science
Languages : en
Pages : 310

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Book Description
This book focuses on the distributional consequences of the public sector and examines and documents, theoretically and empirically, the effects of government spending and taxation on personal distribution, and includes chapters investigating the relationship between the public sector and functional distribution of national income.

The Distributional Impact of Taxes and Transfers

The Distributional Impact of Taxes and Transfers PDF Author: Gabriela Inchauste
Publisher: World Bank Publications
ISBN: 1464810923
Category : Business & Economics
Languages : en
Pages : 318

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Book Description
The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.

Macroeconomic and Distributional Effects of Personal Income Tax Reforms

Macroeconomic and Distributional Effects of Personal Income Tax Reforms PDF Author: Mrs.Sandra V Lizarazo Ruiz
Publisher: International Monetary Fund
ISBN: 1484318226
Category : Business & Economics
Languages : en
Pages : 32

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Book Description
This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U.S. drawing on a multi-sector heterogenous agents model in which consumers have non-homothetic preferences and sectors differ in terms of their relative labor and skill intensity. The model is calibrated to key characteristics of the US economy. We find that (i) PIT cuts stimulate growth but the supply side effects are never large enough to offset the revenue loss from lower marginal tax rates; (ii) PIT cuts do “trickle-down” the income distribution: tax cuts stimulate demand for non-tradable services which raise the wages and employment prospects of low-skilled workers even if the tax cut is not directly incident on them; (iii) A revenue neutral tax plan that reduces PIT for middle-income groups, raises the consumption tax, and expands the Earned Income Tax Credit can have modestly positive effects on growth while reducing income polarization; (iv) The growth effects from lower income taxes are concentrated in non-tradable service sectors although the increased demand for tradable goods generate positive spillovers to other countries; (v) Tax cuts targeted to higher income groups have a stronger growth impact than tax cuts for middle income households but significantly worsen income polarization, even after taking into account trickle-down effects and an expansion of the Earned Income Tax Credit.

Distributional Implications of Government Tax and Expenditure Policies

Distributional Implications of Government Tax and Expenditure Policies PDF Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1451922361
Category : Business & Economics
Languages : en
Pages : 32

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Book Description
This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical considerations suggest that public expenditures are a more potent instrument for distributional purposes than taxes but are also more difficult to analyze and evaluate. The paper concludes that more research is needed toward a better measurement of expenditure benefits.

The Economic Impacts of Tax—Transfer Policy

The Economic Impacts of Tax—Transfer Policy PDF Author: Fredrick L. Golladay
Publisher: Elsevier
ISBN: 1483272400
Category : Business & Economics
Languages : en
Pages : 216

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Book Description
The Economic Impacts of Tax—Transfer Policy: Regional and Distributional Effects deals with evaluating proposed income-transfer policies through tax modeling. The book analyzes the direct and indirect effects of two variants of a negative income tax plan. These are the standard negative income tax and the Family Assistance Plan. By studying the indirect effects of income-maintenance programs on industries, occupations, and different regions, the authors point to understanding the effectiveness of alternative income-maintenance programs. Proposed changes in national taxes and transfer policies aim to achieve income redistribution. In their studies and models, the authors noted that the full impact of these tax policies throughout the income spectra covering different income classes, industries, occupations, and regions is different from that gathered from observations involving the direct effects of these schemes. The authors cite some policy implications resulting from their study, such as the redistributional impacts of direct tax-transfer scheme are not as efficient as expected and that increasing the demand for low-skilled workers and improving their job qualities is one way of improving income distribution. The text is valuable for economists and government policymakers in the finance and labor sectors, as well as for sociologists and political economists.

Income Distribution and Tax, and Government Social Spending Policies in Developing Countries

Income Distribution and Tax, and Government Social Spending Policies in Developing Countries PDF Author: Ke-young Chu
Publisher:
ISBN:
Category : Developing countries
Languages : en
Pages : 70

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Book Description


Public Expenditures, Taxes, and the Distribution of Income

Public Expenditures, Taxes, and the Distribution of Income PDF Author: Morgan O. Reynolds
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 176

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Book Description
Monograph on comparison of income distribution trends, adjusted for taxes and public expenditure, in the USA for the years 1950, 1961 and 1970 - presents alternative definitions, empirical methodology and results (gini concentration ratios and lorenz curves), and finds no significant change in the dispersion of final income and that the overall tax system has drifted from progressive to slightly regressive, which in turn, has been offset by social security and other programmes. Bibliography pp. 133 to 139 and graphs.

The Distributional Effects of Public Expenditure

The Distributional Effects of Public Expenditure PDF Author: Mr.Gerd Schwartz
Publisher: International Monetary Fund
ISBN: 1451850581
Category : Business & Economics
Languages : en
Pages : 29

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Book Description
It is commonly agreed that economic policies, including budgetary policies, can have potentially strong distributional effects. Traditional economic analysis held that economic policies affected the income distribution primarily through their impact on the rate of growth. More recently, it has come to be recognized that qualitative aspects of economic growth are probably more important than the rate of growth itself. While recent research has confirmed the potential role of expenditure policies as a redistributive tool, it has also shown that redistribution does not necessarily have to come at the expense of economic growth and efficiency. Although there are substantial analytical and technical problems to be faced in the design of equitable and cost-effective public expenditure programs, unfavorable distributional outcomes of these programs can usually be traced more to political and institutional pressures than to purely technical factors.

Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12

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Book Description


The Distributional Effects of Indirect Taxes

The Distributional Effects of Indirect Taxes PDF 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.