The Excess Burden of Taxation in the United States

The Excess Burden of Taxation in the United States PDF Author: Dale W. Jorgenson
Publisher:
ISBN:
Category :
Languages : en
Pages :

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The Excess Burden of Taxation in the United States

The Excess Burden of Taxation in the United States PDF Author: Dale W. Jorgenson
Publisher:
ISBN:
Category :
Languages : en
Pages :

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The Excess Burden of Taxation in the U.S.

The Excess Burden of Taxation in the U.S. PDF Author: Dale Weldeau Jorgenson
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 32

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Taxation in the United States and Europe

Taxation in the United States and Europe PDF Author: Anthonie Knoester
Publisher: Springer
ISBN: 1349228842
Category : Business & Economics
Languages : en
Pages : 428

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Book Description
This book focuses on taxation and economic policy making. It contains a variety of contributions devoted to important theoretical and empirical topics of taxation. Among the issues discussed are tax reforms, the poverty trap and the Laffer curve, taxation and the inverted Haavelmo effect, the excess burden of taxation in the United States, corporation tax harmonisation and taxation policy and economic integration. In addition, it contains a survey of the tax policies actually pursued by Austria, France, Germany, Italy, the Netherlands, the United Kingdom and the United States in the 1980s and the 1990s thus providing an unique documentation for an international comparison. The book will be of interest for anyone who is professionally involved with the theory and practise of taxation.

The Real Tax Burden

The Real Tax Burden PDF Author: Alex M. Brill
Publisher: AEI Press
ISBN: 0844772119
Category : Business & Economics
Languages : en
Pages : 115

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Book Description
Endowed with the authority to enforce justice, government is a necessary prerequisite to human flourishing. Citizens rightfully bear the responsibility to contribute to the existence of just government through the rendering of taxes. Because tax policy is also a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent. In Real Tax Burden: More than Dollars and Cents, Alan Viard and Alex Brill explain everything you need to know to understand taxes in America today. The authors describe who pays what and why, the implications of the current system, and provide a vision for reform that is simple, effective, and consistent with our values.

The Economic Problems of the Income Tax System

The Economic Problems of the Income Tax System PDF Author: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 144

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The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy PDF 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.

The Excess Burden of Taxation

The Excess Burden of Taxation PDF Author: John Creedy
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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A General Equilibrium Model for Tax Policy Evaluation

A General Equilibrium Model for Tax Policy Evaluation PDF Author: Charles L. Ballard
Publisher: University of Chicago Press
ISBN: 0226036332
Category : Business & Economics
Languages : en
Pages : 275

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Book Description
This book reports the authors' research on one of the most sophisticated general equilibrium models designed for tax policy analysis. Significantly disaggregated and incorporating the complete array of federal, state, and local taxes, the model represents the U.S. economy and tax system in a large computer package. The authors consider modifications of the tax system, including those being raised in current policy debates, such as consumption-based taxes and integration of the corporate and personal income tax systems. A counterfactual economy associated with each of these alternatives is generated, and the possible outcomes are compared.

Facing the Tax Problem

Facing the Tax Problem PDF Author: Twentieth Century Fund. Committee on Taxation
Publisher: New York, Twentieth Century Fund
ISBN:
Category : Taxation
Languages : en
Pages : 638

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The Welfare Cost of Distortions in the United States Tax System

The Welfare Cost of Distortions in the United States Tax System PDF Author: Charles L. Ballard
Publisher:
ISBN:
Category : Equilibrium (Economics)
Languages : en
Pages : 54

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Book Description
Using a general equilibrium model of the United States economy, we examine the combined welfare cost of all taxes in the U.S. revenue system. We find that the welfare losses caused by distortionary taxation can be very large, both on average and at the margin. The marginal welfare loss to consumers from raising an additional dollar of revenue is in the range of 34 cents to 48 cents, depending on certain elasticities. This has very important implications for cost-benefit analysis. If a public project must be financed by distortionary taxes which cause dead-weight loss, this excess burden must be taken into account when we decide whether to undertake the project. Our calculations indicate that the marginal deadweight loss is between one-third and one-half of marginal revenues. This large wedge could cause us to approve many fewer projects than we would approve if we were to use the simple condition that the sum of the marginal rates of substitution should equal the marginal rate of transformation. The average deadweight loss per dollar of revenue is smaller than the marginal deadweight loss, but it is still substantial. We estimate that the present value of the gain from replacing the distortionary tax system with certain lump sum taxes would be in the range of $1.8 trillion to $3.1 trillion, or 13 cents to 22 cents per dollar of revenue. The gains would be about 60 percent as great if the existing system were replaced with a proportional income tax. Replacing the existing system with a consumption-type value-added tax would give even greater gains than those from switching to a proportional income tax.