2024-03-29T08:39:55Z
https://mpra.ub.uni-muenchen.de/cgi/oai2
oai:mpra.ub.uni-muenchen.de:8
2019-09-28T18:01:31Z
7374617475733D696E7072657373
7375626A656374733D48:4832:483231
7375626A656374733D48:4832:483237
7375626A656374733D48:4832:483230
7375626A656374733D48:4832
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/8/
VAT: Is it Suitable for the Caribbean Community?
Peters, Amos C
Bristol, Marlon A
H21 - Efficiency ; Optimal Taxation
H27 - Other Sources of Revenue
H20 - General
H2 - Taxation, Subsidies, and Revenue
The Caribbean Community is in transition, moving toward a liberalized trade environment with low tariffs. Tax reform is at the forefront of the policy response since traditional sources of tax revenue such as import duties are on the decline. This paper evaluates the suitability of the VAT to countries of the Caribbean Community. We examine theoretical arguments, practical experiences of the Caribbean with the VAT and the economic and tax characteristics of the Caribbean. We conclude by supporting VAT implementation in the Caribbean Community. This paper also reflects a comprehensive survey of tax reform efforts in the Caribbean.
2006-09-19
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/8/1/MPRA_paper_8.pdf
Peters, Amos C and Bristol, Marlon A (2006): VAT: Is it Suitable for the Caribbean Community? Forthcoming in: Social and Economic Studies
en
oai:mpra.ub.uni-muenchen.de:346
2019-09-27T08:52:25Z
7374617475733D696E7072657373
7375626A656374733D48:4832:483230
7375626A656374733D48:4833:483330
7375626A656374733D4B:4B31:4B3130
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/346/
Public Ignorance and Estate Tax Repeal: The Effect of Partisan Differences and Survey Incentives
Krupnikov, Yanna
Levine, Adam S.
Lupia, Arthur
Prior, Markus
H20 - General
H30 - General
K10 - General
We re-examine whether the broad support for repeal of the estate tax is a result of citizen ignorance. We find that increasing information about the estate tax or politics in general has very different effects on Republicans and Democrats. While high and low-information Republicans support estate tax repeal, Democratic support is higher among those who know less. However, most highly-informed people in both parties support repeal. We also show that standard surveys overestimate the extent of misinformation about the estate tax. Therefore, “ignorance” is not a compelling explanation of why so many people support estate tax repeal.
2006
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/346/1/MPRA_paper_346.pdf
Krupnikov, Yanna and Levine, Adam S. and Lupia, Arthur and Prior, Markus (2006): Public Ignorance and Estate Tax Repeal: The Effect of Partisan Differences and Survey Incentives. Forthcoming in: National Tax Journal , Vol. 59, No. September 2006 (2006)
en
oai:mpra.ub.uni-muenchen.de:1490
2019-10-13T05:09:16Z
7374617475733D707562
7375626A656374733D52:5230:523030
7375626A656374733D48:4832:483230
7375626A656374733D46:4631:463130
7375626A656374733D52:5231:523135
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/1490/
System-wide Impacts of Agricultural Export Taxes: A Simulation Experiment with Ethiopian Data
Gelan, Ayele
R00 - General
H20 - General
F10 - General
R15 - Econometric and Input-Output Models ; Other Models
This paper examines rural-urban spillover effects of agricultural price policy in a developing economy. It employs a computable general equilibrium methodology based on a bi-regional social accounting matrix for Ethiopia. The simulation experiment quantifies system-wide impacts of exports tax on agricultural products. Protecting consumers (particularly urban households), transferring income from producers to consumers, and shifting resources from the agriculture to industry are among the most important motivations cited in the literature for exports tax on agricultural products in developing economies. However, taking inter-regional spill-over effects into account, this study shows that the removal of agricultural export tax does actually improve household welfare both in the rural and urban regions. Also, the elimination of export tax enhances structural transformation of the economy.
2004
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/1490/1/MPRA_paper_1490.pdf
Gelan, Ayele (2004): System-wide Impacts of Agricultural Export Taxes: A Simulation Experiment with Ethiopian Data. Published in: Aberdeen Discussion Paper Series ISSN 1743-9965 (2004)
en
oai:mpra.ub.uni-muenchen.de:1586
2019-09-27T18:58:25Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4831:483131
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/1586/
La Simplicidad de los Sistemas Tributarios: El Caso de Chile.
Barra, Patricio
H20 - General
H11 - Structure, Scope, and Performance of Government
The objective of this paper is to evaluate the concept of the simplicity in a tax system. The analysis approaches the different scopes in which the tax simplicity is observed. For this purpose, the main aspects of the Chilean tax system are analyzed, by using indicators that try to define the concept in a quantitative frame. The analysis of the Chilean case is used to infer some implications that could also be valid in other Latin American tax systems.
2006-05-02
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/1586/1/MPRA_paper_1586.pdf
Barra, Patricio (2006): La Simplicidad de los Sistemas Tributarios: El Caso de Chile.
es
oai:mpra.ub.uni-muenchen.de:1869
2019-09-27T22:43:54Z
7374617475733D707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/1869/
Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues
Bernardi, Luigi
Gandullia, Luca
Fumagalli, Laura
H20 - General
South and East Asia are a particularly fast developing world economic areas, and are becoming increasingly more economically integrated. These countries, however, are not homogenous, and are lacking in any supra - national Authority. The total fiscal pressure of South and East Asian countries looks somewhat low when compared to that of countries with a similar per-capita income, pertaining to other economic world areas. However, a smooth Wagner law is confirmed by the data so that fiscal pressure is destined somewhat to increase as growth continues. With regards to similar experiences of developing and transition countries, indirect taxes prevail over direct ones. Low tax wedges on labor improve efficiency, by inducing both the supply and demand of labor. The heavy burden on consumption lessens equity and increases welfare losses. Any further uniform analysis of South and East Asian countries’ tax policy issues would be however quite fruitless. It is far better to consider tax policies issues which rise inside the whole area separately to those more specific to each cluster made up by similar countries. Intra-regional economic integration poses severe challenges to the tax structure in the Asian area. Three tax policy issues seem most problematic: the building of intra-countries’ agreements on reducing trade tariffs; the sequential revenue consequences of reduction in foreign trade taxes; the increasing tax competition for FDI. Intra-countries clusters’ tax policy issues differ from each other. In Japan and in S. Korea different choices have been made regarding the comprehensiveness of the PIT’s basis, whose burden as a consequence ends up being more fairly distributed in S. Korea. The two countries are facing the common problem of an ageing population and consequentially, social contributions, and eventually VAT are being raised. Malaysia’s direct taxes look higher than Thailand’s, but this is only because of the taxation of oil companies. Thailand has adopted VAT, while Malaysia has not changed its traditional sales tax. Both the countries are engaged in the recovery of revenue by improving tax administration. Both in China and in India income tax is small and poorly redistributing. Also, India has just moved from a schedular to a comprehensive tax basis. VAT is well established in China, while it is just arriving in India, as a consequence of a long waited but challenging reform, especially regarding the tax relationships among levels of government. Taxing power is now more centralized in China, but this needs to be corrected in order to avoid a lack of accountability on the part of the provinces.
2005-06-15
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/1869/1/MPRA_paper_1869.pdf
Bernardi, Luigi and Gandullia, Luca and Fumagalli, Laura (2005): Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues. Published in: Bernardi L., Fraschini A. Shome P. (Eds) Tax Systems and Tax Reforms in South and East Asia - London, Routledge 2006 : pp. 3-35.
en
oai:mpra.ub.uni-muenchen.de:3996
2019-09-29T12:37:31Z
7374617475733D707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4835:483530
7375626A656374733D48:4831:483130
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/3996/
Tax revenues in the European Union: Recent trends and challenges ahead
Carone, Giuseppe
Nicodème, Gaëtan
Schmidt, Jan
H20 - General
H50 - General
H10 - General
The governments of the European Union are facing important challenges that may impact both their need and their capacity to collect taxes. First, ageing will increase some social spending while reducing the potential of some tax bases such as labour. Second, globalisation has the potential to increase the mobility of capital and of high-skilled workers, making it more difficult to rely on them as a source of revenues. Finally, the desire to shift tax away from labour and to make work pay while retaining the social models will force Member States to find alternative robust tax bases. This paper reviews the most recent trends in taxation in the European Union and discusses several tax policy issues in the light of those coming challenges.
2007-07-11
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/3996/1/MPRA_paper_3996.pdf
Carone, Giuseppe and Nicodème, Gaëtan and Schmidt, Jan (2007): Tax revenues in the European Union: Recent trends and challenges ahead. Published in: Economic Papers (working papers series) No. 280 (May 2007)
en
oai:mpra.ub.uni-muenchen.de:4436
2019-10-01T16:56:42Z
7374617475733D756E707562
7375626A656374733D4A:4A30:4A3038
7375626A656374733D48:4832:483233
7375626A656374733D4A:4A35:4A3538
7375626A656374733D48:4832:483230
7375626A656374733D48:4831:483131
7375626A656374733D4A:4A35
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/4436/
L’evoluzione dei patti sociali in una prospettiva analitica
Acocella, Nicola
Di Bartolomeo, Giovanni
Papa, Stefano
J08 - Labor Economics Policies
H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies
J58 - Public Policy
H20 - General
H11 - Structure, Scope, and Performance of Government
J5 - Labor-Management Relations, Trade Unions, and Collective Bargaining
In this paper we revisit the case for corporatist agreements in a model where labor markets are unionized, the government controls the fiscal stance, and an independent central bank sets monetary policy. We can then analyze the scope for a political exchange between public expenditure and wage setting choices, showing that corporatism may generate quite different macroeconomic outcomes from the traditional exchange between wage restraint and high public expenditure. In fact our model can easily encompass both first and second-generation corporatist agreements.
2006
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/4436/1/MPRA_paper_4436.pdf
Acocella, Nicola and Di Bartolomeo, Giovanni and Papa, Stefano (2006): L’evoluzione dei patti sociali in una prospettiva analitica.
it
oai:mpra.ub.uni-muenchen.de:5224
2019-09-28T15:26:23Z
7374617475733D707562
7375626A656374733D48:4832:483234
7375626A656374733D48:4832
7375626A656374733D48:4832:483230
7375626A656374733D48:4832:483233
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/5224/
Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia
Bernardi, Luigi
Fumagalli, Elena
Fumagalli, Laura
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
H2 - Taxation, Subsidies, and Revenue
H20 - General
H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies
This paper is a part of a wider research concerning taxation in the main world economic areas, carried on at the Department of Public economic on the University of Pvia, Italy, directed by L. Bernardi and P. Profeta, under the supervision of Vito Tanzi. The paper illustrates and discusses the Colombian tax ssystems with respect to its structure, developments and reforms until the last chenges of 2007, December.
2007-03-15
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/5224/2/MPRA_paper_5224.pdf
Bernardi, Luigi and Fumagalli, Elena and Fumagalli, Laura (2007): Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia. Published in: Tax Systems and Tax Reforms in Latin America - Routledge (15 September 2008): pp. 205-224.
en
oai:mpra.ub.uni-muenchen.de:5334
2019-09-30T17:44:33Z
7374617475733D756E707562
7375626A656374733D48:4837:483730
7375626A656374733D48:4837:483733
7375626A656374733D48:4837:483731
7375626A656374733D48:4832:483233
7375626A656374733D48:4832
7375626A656374733D48:4832:483231
7375626A656374733D48:4837:483732
7375626A656374733D48:4837:483737
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/5334/
Interaction between Vertical and Horizontal tax Competition: Theory and Evidence
Rizzo, Leonzio
H70 - General
H73 - Interjurisdictional Differentials and Their Effects
H71 - State and Local Taxation, Subsidies, and Revenue
H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies
H2 - Taxation, Subsidies, and Revenue
H21 - Efficiency ; Optimal Taxation
H72 - State and Local Budget and Expenditures
H77 - Intergovernmental Relations ; Federalism ; Secession
H20 - General
We develop a model with two provinces, producing two goods: one mobile and the other not.
The mobile good is taxed according to the destination principle by the local government; it is also federally taxed. People decide to buy the good at the most advantageous price. Namely they can buy bootlegged cigarettes and, if the price is very high in both provinces, they can decide to buy smuggled cigarettes, on which no tax is levied. The two provinces engage in tax competition. The province tax-reaction function are non linear because of scale economies in the cost of bootlegging. An increase in federal tax offsets the non linearity, because it decreases the magnitude of the horizontal externality. We test the theoretical results by using Canada-US data set from 1984-1994.
2005-01
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/5334/1/MPRA_paper_5334.pdf
Rizzo, Leonzio (2005): Interaction between Vertical and Horizontal tax Competition: Theory and Evidence.
en
oai:mpra.ub.uni-muenchen.de:5373
2019-09-29T02:31:16Z
7374617475733D756E707562
7375626A656374733D48:4837:483730
7375626A656374733D48:4837
7375626A656374733D48:4837:483731
7375626A656374733D48:4832:483233
7375626A656374733D48:4832
7375626A656374733D48:4837:483737
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/5373/
Local government responsiveness to federal transfers: theory and evidence
Rizzo, Leonzio
H70 - General
H7 - State and Local Government ; Intergovernmental Relations
H71 - State and Local Taxation, Subsidies, and Revenue
H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies
H2 - Taxation, Subsidies, and Revenue
H77 - Intergovernmental Relations ; Federalism ; Secession
H20 - General
Federal transfers can depend on local fiscal capacity which is measured by local tax bases. The aim of this paper is to understand to what extent and how these transfers affect local tax decisions. We develop a model with two provinces producing one mobile good. The good is taxed according to the destination principle. Final consumers decide to buy the good from the province where it is cheaper. The two provinces engage in tax competition. The introduction of scale economies into the shopping technology generates nonlinear tax reaction functions which make it possible to test the effect of a transfer equalizing local tax bases on tax competition in two complementary tax regimes. Used for this purpose are cigarette and gasoline tax data from Canada. In the case of cigarette tax it is found that nonlinearity in tax competition is almost entirely offset when equalization holds: tax competition in the two tax regimes become closer. The shopping technology for gasoline gives less scope for scale economies, so that equalization does not affect reaction functions.
2006-06
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/5373/1/MPRA_paper_5373.pdf
Rizzo, Leonzio (2006): Local government responsiveness to federal transfers: theory and evidence.
en
oai:mpra.ub.uni-muenchen.de:6311
2019-10-06T05:43:01Z
7374617475733D707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/6311/
Is the growth of Chinese annual tax revenues unnatural?
van der Hoek, M. Peter
Kong, Shuhong
H20 - General
The rapid growth of Chinese tax revenues in the past decade is often considered “unnatural” relative to GDP growth. In this paper we investigate this seemingly unnatural growth by presenting different models of the relationship between the annual growth of tax receipts and GDP. The models show different results. We also analyze various factors related to the transition from a centrally planned economy to a market economy, in particular the biased GDP calculation method, changes of the economic structure, tax policy changes and reinforcement of the tax administration. If we eliminate the impact of these factors we find that the growth of Chinese tax revenues is not unnatural, but by and large in line with the growth of GDP.
2006-05
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/6311/1/MPRA_paper_6311.pdf
van der Hoek, M. Peter and Kong, Shuhong (2006): Is the growth of Chinese annual tax revenues unnatural? Published in: Journal of Public Budgeting, Accounting & Financial Management , Vol. 20, No. 4 (2008): pp. 554-570.
en
oai:mpra.ub.uni-muenchen.de:7236
2019-09-27T07:46:42Z
7374617475733D756E707562
7375626A656374733D48:4832:483232
7375626A656374733D48:4832:483230
7375626A656374733D43:4338:433831
7375626A656374733D43:4338:433830
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/7236/
Microsimulation as an Instrument to Evaluate Economic and Social Programmes
Merz, Joachim
H22 - Incidence
H20 - General
C81 - Methodology for Collecting, Estimating, and Organizing Microeconomic Data ; Data Access
C80 - General
In recent years microsimulation models (MSMs) have been increasingly applied in quantitative analyses
of the individual impacts of economic and social programme policies.
The suitability of using microsimulation as an instrument to analyze main and side policy impacts at the
individual level will be discussed in this paper by characterizing: the general approach and principles of
the two general microsimulation approaches: static and dynamic (cross-section and lifecycle)
microsimulation, the structure of MSMs with institutional regulations and behavioural response,
panel data and behavioural change, deterministic and stochastic microsimulation, the 4M-strategy to
combine microtheory, microdata, microestimation and microsimulation, and pinpointing applications and
recent developments.
To demonstrate the evaluation of economic and social programmes by microsimulation, two examples
concerning a dynamic (cross-section and life-cycle) microsimulation of the German retirement pension
reform and a combined static/dynamic microsimulation of the recent German tax reform with its
behavioural impacts on formal and informal economic activities of private households are briefly
described. Evaluating the evaluation of economic and social programmes with microsimulation models
finally is followed by concluding remarks about some future developments.
1993-07
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/7236/1/MPRA_paper_7236.pdf
Merz, Joachim (1993): Microsimulation as an Instrument to Evaluate Economic and Social Programmes.
en
oai:mpra.ub.uni-muenchen.de:7277
2019-09-26T17:52:48Z
7374617475733D756E707562
7375626A656374733D44:4436:443632
7375626A656374733D48:4832:483230
7375626A656374733D4B:4B31:4B3130
7375626A656374733D48:4832:483233
7375626A656374733D44:4436:443630
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/7277/
The Problem of Internalisation of Social Costs and the Ideas of Ronald Coase
Enrico, Baffi
D62 - Externalities
H20 - General
K10 - General
H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies
D60 - General
This work examines the influence of Coasian thought on the analysis of externalities as used by economists and legal economists. Ronald Coase, a Chicago scholar, advanced a series of critiques of the Pigovian tax system; the theorem that bears his name is merely the best known. In his 1960 work, he sought to demonstrate that the internationalisation of social costs was not always socially useful. In addition, he identified other institutional solutions to which systems can - and often do - resort. One of these solutions is to simply authorise the harmful activity without introducing mechanisms to internalise social costs. Beyond the abstraction of his ideas, Coase's method of analysis has not had a great influence on economists' thinking. His theorem, as it is commonly known, looks more like an elegant, abstract reflection then a tool for identifying institutional solutions to concrete societal problems. Among legal economists, however, Coase's teachings have had a greater influence. Unfortunately, even within this group of scholars, the conviction that external costs should, optimally, be internalised often emerges almost unconsciously in their literature. The risk inherent in this attitude lies in the possibility of finding systems for internalising social costs in legal institutions which do not appear to have such an underlying logic, as for example some kinds of tort liability.
2007-02-20
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/7277/1/MPRA_paper_7277.pdf
Enrico, Baffi (2007): The Problem of Internalisation of Social Costs and the Ideas of Ronald Coase.
en
oai:mpra.ub.uni-muenchen.de:7656
2019-10-03T12:37:51Z
7374617475733D707562
7375626A656374733D48:4835:483530
7375626A656374733D48:4832:483230
7375626A656374733D48:4833:483330
7375626A656374733D4F:4F31:4F3133
7375626A656374733D51:5133:513333
7375626A656374733D45:4532:453231
7375626A656374733D51:5133:513338
7375626A656374733D45:4533:453330
7375626A656374733D4E:4E35:4E3530
7375626A656374733D48:4836:483630
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/7656/
National Revenue Funds: Their Efficacy for Fiscal Stability and Intergenerational Equity
Asfaha, Samuel
H50 - General
H20 - General
H30 - General
O13 - Agriculture ; Natural Resources ; Energy ; Environment ; Other Primary Products
Q33 - Resource Booms
E21 - Consumption ; Saving ; Wealth
Q38 - Government Policy
E30 - General
N50 - General, International, or Comparative
H60 - General
In countries where the political-economy incentives that governments face do not foster prudent revenue management, national revenue funds (NRFs) should not be used to impose optimal expenditure paths. In such countries, NRFs should instead be used as policy tools for re-aligning the diverging interests of governments, influential interest groups and society at large. This paper argues that nation-wide multi-stakeholder consultations are the way to go about it. Any multi-stakeholder consultation should target three important issues: establishing a national revenue management law which is acceptable to all stakeholders; establishing a multi-stakeholder independent oversight and monitoring committee to ensure checks-and-balances and compliance with the national revenue law; and giving the law constitutional status, to protect it from amendment or override by a single entity.
2007-08
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/7656/1/MPRA_paper_7656.pdf
Asfaha, Samuel (2007): National Revenue Funds: Their Efficacy for Fiscal Stability and Intergenerational Equity. Published in:
en
oai:mpra.ub.uni-muenchen.de:7857
2019-09-26T19:55:49Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D44:4433
7375626A656374733D4A:4A32:4A3230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/7857/
On the Political Economy of the Informal Sector and Income Redistribution
Hatipoglu, Ozan
Ozbek, Gulenay
H20 - General
D3 - Distribution
J20 - General
In this paper we analyze a general equilibrium model in which agents choose to be employed in formal or in the informal sector. The formal sector is taxed to provide income subsidies and the level of redistribution is determined endogenously through majority voting. We explore how the demand for redistribution determined by majority voting interacts with the incentive to work in the untaxed informal market. We also investigate how different levels of the informal sector wage can explain simultaneous changes in the size of the informal sector and level of redistribution. The model is simulated to produce qualitative results to illustrate the differences between economies with different distributional features. The model accounts for the different sizes of informal sector and income redistribution in Mexico and United States.
2008-03-20
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/7857/1/MPRA_paper_7857.pdf
Hatipoglu, Ozan and Ozbek, Gulenay (2008): On the Political Economy of the Informal Sector and Income Redistribution.
en
oai:mpra.ub.uni-muenchen.de:8320
2019-09-30T18:15:56Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D4F:4F34:4F3433
7375626A656374733D48:4835:483536
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/8320/
Nation States vs. United Empire: Effects of Political Competition on Economic Growth
Chu, Angus C.
H20 - General
O43 - Institutions and Growth
H56 - National Security and War
Is the European nation-state system more favorable to economic growth than the united-empire system in ancient China? This paper develops an endogenous-growth model to analyze the conditions under which economic growth is higher under political fragmentation than political unification. Under political unification, the economy is vulnerable to excessive Leviathan taxation and the costs of unifying heterogeneous populations. Under political fragmentation, the competing rulers are constrained in taxation but spend excessively on military defense. If and only if the heterogeneity costs are sufficiently high relative to the mobility cost of citizens or equilibrium defense spending, then political fragmentation would be more favorable to growth than political unification. When the political regime is endogenously chosen by rulers, they do not always choose the growth-maximizing regime. In particular, there exists a range of values for the heterogeneity costs, in which political fragmentation is more favorable to growth but the rulers prefer political unification.
2008-04-18
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/8320/1/MPRA_paper_8320.pdf
Chu, Angus C. (2008): Nation States vs. United Empire: Effects of Political Competition on Economic Growth.
en
oai:mpra.ub.uni-muenchen.de:8500
2019-10-01T12:20:51Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D4F:4F34:4F3433
7375626A656374733D48:4835:483536
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/8500/
Nation States vs. United Empire: Effects of Political Competition on Economic Growth
Chu, Angus C.
H20 - General
O43 - Institutions and Growth
H56 - National Security and War
Is the European nation-state system more favorable to economic growth than the united-empire system in ancient China? This paper develops an endogenous-growth model to analyze the conditions under which economic growth is higher under political fragmentation than political unification. Under political unification, the economy is vulnerable to excessive Leviathan taxation and the costs of unifying heterogeneous populations. Under political fragmentation, the competing rulers are constrained in taxation but spend excessively on military defense. If and only if the heterogeneity costs are sufficiently high relative to the mobility cost of citizens or equilibrium defense spending, then political fragmentation would be more favorable to growth than political unification. When the political regime is endogenously chosen by rulers, they do not always choose the growth-maximizing regime. In particular, there exists a range of values for the heterogeneity costs, in which political fragmentation is more favorable to growth but the rulers prefer political unification.
2008-04-18
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/8500/1/MPRA_paper_8500.pdf
Chu, Angus C. (2008): Nation States vs. United Empire: Effects of Political Competition on Economic Growth.
en
oai:mpra.ub.uni-muenchen.de:9250
2019-09-28T16:57:45Z
7374617475733D696E7072657373
7375626A656374733D48:4832:483230
7375626A656374733D44:4437:443732
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/9250/
Tax systems and tax reforms in Latin America: coubtry studies and general issues.
Benardi, Luigi
Profeta, Paola
Marenzi, Anna
Scabrosetti, Simona
H20 - General
D72 - Political Processes: Rent-Seeking, Lobbying, Elections, Legislatures, and Voting Behavior
The two papers give a full analysis of Latin American taxaton since 1990 up to day. One paper deals with counry cases. Those examinated regard Argentina, Brazil, Chile, Colombia, Costarica, Mexico, Paraguay and Uruguay. For each country tax trends are examinated, starting by 1990 or before. Then main istitutional features of the existing tax systems are presented, Next, the main issues concerning tax burden are deepened. Finally the most relevant recent or planned reofms are discussed. The seconnd paper gives an analysis of the American Latina fiscal systems as a whole and deals with isseus like the polical economy of taxation in the area,the measures adopted to attrack Fdi and so on.
2008-06-20
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/9250/1/MPRA_paper_9250.pdf
Benardi, Luigi and Profeta, Paola and Marenzi, Anna and Scabrosetti, Simona (2008): Tax systems and tax reforms in Latin America: coubtry studies and general issues. Forthcoming in: Sieo Working Papers No. 591 - 592
en
oai:mpra.ub.uni-muenchen.de:9417
2019-09-27T16:55:18Z
7374617475733D696E7072657373
7375626A656374733D48:4832:483230
7375626A656374733D45:4534:453430
7375626A656374733D48:4836:483633
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/9417/
Money and Nominal Bonds
Marchesiani, Alessandro
Senesi, Pietro
H20 - General
E40 - General
H63 - Debt ; Debt Management ; Sovereign Debt
This paper studies an economy with trading frictions, ex post heterogeneity and nominal bonds in a model à la Lagos and Wright (2005). It is shown that a strictly positive interest rate is a sufficient condition for the allocation with nominal bonds to be welfare improving. This result comes from the protection against the inflation tax.
2007-11-22
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/9417/1/MPRA_paper_9417.pdf
Marchesiani, Alessandro and Senesi, Pietro (2007): Money and Nominal Bonds. Forthcoming in: Macroeconomic Dynamics
en
oai:mpra.ub.uni-muenchen.de:10064
2019-09-26T20:35:40Z
7374617475733D707562
7375626A656374733D48:4836:483632
7375626A656374733D48:4832:483230
7375626A656374733D50:5033:503335
7375626A656374733D48:4838:483831
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/10064/
Quasi-fiscal activities, hidden government subsidies, and fiscal adjustment in Armenia
Freinkman, Lev
Gyulumyan, Gohar
Kyurumyan, Artak
H62 - Deficit ; Surplus
H20 - General
P35 - Public Economics
H81 - Governmental Loans ; Loan Guarantees ; Credits ; Grants ; Bailouts
This paper aims to develop a detailed analysis of quasi-fiscal deficits and subsidies, and their impact on Armenia’s fiscal performance in the second part of the 90-s. Based on the flow-of-funds approach, we estimate the magnitude of the quasi-fiscal deficits and the incidence of
quasi-fiscal subsidies in Armenia, as well as identify main recipients and donors of quasi-fiscal financing. The main finding of the paper is that, while quasi-fiscal deficits in Armenia remain considerable, their recent decline has been the main source of fiscal adjustment in Armenia to
date. The paper also shows that the population remains a major ultimate recipient of quasi-fiscal subsidies. Thus, the main distortive impact of quasi-fiscal subsidies is on social policy, not on enterprise restructuring and private sector performance.
2002-12
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/10064/1/MPRA_paper_10064.pdf
Freinkman, Lev and Gyulumyan, Gohar and Kyurumyan, Artak (2002): Quasi-fiscal activities, hidden government subsidies, and fiscal adjustment in Armenia. Published in: World Bank Working Paper No. 16 (2003)
en
oai:mpra.ub.uni-muenchen.de:10154
2019-09-26T12:12:55Z
7374617475733D756E707562
7375626A656374733D4F:4F32:4F3233
7375626A656374733D48:4835:483530
7375626A656374733D48:4832:483230
7375626A656374733D48:4836:483630
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/10154/
Stocktaking the Reforms in Public Financial Management
Freinkman, Lev
Stevens, Michael L.O.
O23 - Fiscal and Monetary Policy in Development
H50 - General
H20 - General
H60 - General
The paper documents how Nigeria’s public financial system stacks up against international standards, the better to see current institutions and their capacities in a wider perspective. It uses Public Expenditure and Financial
Accountability (PEFA) framework for analysing the Nigeria's systems and processes. The purpose is not to demonstrate that Nigeria falls short of international best practice, but rather to show where progress has been made and where much still remains to be done, both in the improvement of formal rules and processes, but also in the capacity to follow them. The latter is at the heart of the challenge. For, while the design of Nigeria’s PFM system clearly needs modernizing,
even to operate it as once intended would be an immediate improvement.
2006
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/10154/1/MPRA_paper_10154.pdf
Freinkman, Lev and Stevens, Michael L.O. (2006): Stocktaking the Reforms in Public Financial Management.
en
oai:mpra.ub.uni-muenchen.de:10788
2019-09-26T22:18:49Z
7374617475733D707562
7375626A656374733D45:4536:453632
7375626A656374733D48:4832:483230
7375626A656374733D48:4833:483330
7375626A656374733D45:4536:453633
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/10788/
European Tax Practice
Mitu, Narcis Eduard
E62 - Fiscal Policy
H20 - General
H30 - General
E63 - Comparative or Joint Analysis of Fiscal and Monetary Policy ; Stabilization ; Treasury Policy
The cultural diversity of the European Union reflects somehow on the tax system used by each country. To European level, the way of approaching the tax system has known two approaching plans: European continental approach, according to which the tax drawings are made up of taxations and contributions, existing conceptual differences at the level of content; Anglo-Saxon approach, according to which the tax drawings are made up of all the elements of tax nature,
named “taxes”, their role being to ensure most of the incomes of the public budgets, without differences at the level of content. In this item we tried to make a short
synthesis of the tax characteristic used within the EU and to surprise the main efforts made in order to unify the tax language.
2007
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/10788/1/MPRA_paper_10788.pdf
Mitu, Narcis Eduard (2007): European Tax Practice. Published in: Annals of the University of Craiova, ISSN 1843-3723 , Vol. No.35, (2007): pp. 168-178.
en
oai:mpra.ub.uni-muenchen.de:11012
2019-09-26T23:54:31Z
7374617475733D707562
7375626A656374733D45:4536:453632
7375626A656374733D45:4534:453433
7375626A656374733D4E:4E39:4E3933
7375626A656374733D44:4433:443331
7375626A656374733D45:4534:453432
7375626A656374733D42:4231:423131
7375626A656374733D4A:4A34:4A3435
7375626A656374733D45:4532:453235
7375626A656374733D4A:4A38:4A3831
7375626A656374733D48:4832:483230
7375626A656374733D45:4533:453331
7375626A656374733D48:4833:483331
7375626A656374733D48:4837:483731
7375626A656374733D45:4534:453434
7375626A656374733D4A:4A33:4A3331
7375626A656374733D4A:4A31:4A3130
7375626A656374733D4F:4F35:4F3532
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/11012/
The usury doctrine and urban public finances in late-medieval Flanders (1220 - 1550): rentes (annuities), excise taxes, and income transfers from the poor to the rich
Munro, John H.
E62 - Fiscal Policy
E43 - Interest Rates: Determination, Term Structure, and Effects
N93 - Europe: Pre-1913
D31 - Personal Income, Wealth, and Their Distributions
E42 - Monetary Systems ; Standards ; Regimes ; Government and the Monetary System ; Payment Systems
B11 - Preclassical (Ancient, Medieval, Mercantilist, Physiocratic)
J45 - Public Sector Labor Markets
E25 - Aggregate Factor Income Distribution
J81 - Working Conditions
H20 - General
E31 - Price Level ; Inflation ; Deflation
H31 - Household
H71 - State and Local Taxation, Subsidies, and Revenue
E44 - Financial Markets and the Macroeconomy
J31 - Wage Level and Structure ; Wage Differentials
J10 - General
O52 - Europe
The objectives of this study are three-fold. The first is to rebut Charles Kindleberger’s famous dictum that usury ‘belongs less to economic history than to the history of ideas’; and in particular to demonstrate that the resuscitation of the anti-usury campaign from the early 13th century led to a veritable financial revolution in late-medieval French and Flemish towns: one that became the ‘norm’ in modern European states from the 16th century (in England, from 1693): a shift in public borrowing from interest-bearing loans to the sale of annuities, usually called rentes or renten. That anti-usury campaign had two major features: (1) the decrees of the Fourth Lateran Council of 1215, which provided harsh punishments – excommunication -- for both unrepentant usurers and princes who failed to suppress them; and (2) the establishment of the two mendicant preaching orders: the Franciscans (1210) and the Dominicans (1216), whose monks preached hellfire and eternal damnation against all presumed usurers – including, of course, anyone who received any interest on government loans. There is much evidence that from the 1220s, many financiers in many French and Flemish towns, fearing for their immortal souls, preferred to accept far lower returns on buying rentes than the interest they would have earned on loans. These rentes, based on 8th-century Carolingian census contracts, had two basic forms: (1) life-annuities, by which a citizen purchased from the government, with a lump sum of capital, an annual income stream lasting a lifetime, or the lifetime of his wife as well; (2) perpetual annuities, by which the annual income stream was indeed perpetual, or until such time as the government chose to redeem the rentes, at par. Initially, some theologians opposed sales of rentes as subterfuges to cloak evasion of the usury doctrine. But in 1250-1, Pope Innocent IV declared them to be non-usurious contracts, essentially because they were not loans. Subsequent popes in the 15th century confirmed his views and the non-usurious character of rentes, on two conditions: (1) that the buyer of the rente could never demand redemption or repayment, and (2) that the annual annuity payments (and any ultimate redemptions) be in accordance with actual rent contracts: i.e., that the funds be derived from the products of the land. Ecclesiastical authorities soon agreed that taxes on the consumption of the products of the land (and sea) met this test: i.e., taxes on beer and wine (which always accounted for the largest share), bread, textiles, fish, meat, dairy products, etc. The second objective is to measure the importance of 'rentes' in the civic finances of Flemish towns, in terms of both revenues and expenditures: from the annual town accounts Ghent (14th century only), and Aalst (1395-1550), where they had far greater importance. The related third objective is to measure the burden of the excise taxes for master building craftsmen in Aalst, in tables that measure the values of the excise tax revenues expressed in real terms: first, in the equivalent number of ‘baskets of consumables’ (which form of the base of the Consumer Price Index), and second their value in terms of the annual money-wage incomes of master masons (for 210 days). This provides an entirely new look at the late-medieval ‘standard of living’ controversy – with indications that this consumption-tax burden sometimes rose from about 13,200 to almost 30,000 days’ wage income, for a town of perhaps 3600 inhabitants (but obviously less dramatic on a per capita basis). That tax burden rose the most strongly when, by other indications, real wages (RWI = NWI/CPI) were also finally rising; and thus possibly these real wage gains were largely eliminated. That per capita tax burden would have been all the greater if, in the course of the 15th century, Aalst had experienced the same decline as did small towns of Brabant, to the east, on the order of 25%, and some other Flemish towns, in which the population decline varied from 9% to 28 %. In earlier publications I had challenged the widespread view that the era following the Black Death, with a radical change in the land:labour ratio, came to be a ‘Golden Age’ of the artisan and labourer. I contended instead that frequent inflations eroded or eliminated wage gains, and thus that periodic rises in real wages were due essentially to steep deflations combined with pronounced wage-stickiness. As I also calculated, English artisans in the 1340s had earned real wages that were about 50% of the Flemish; but by the 1480s, they had narrowed that gap (with much less inflation) to about 80%. That gap was probably even smaller, until the 1640s, when England’s Parliament finally imposed similar excise taxes on consumption.
2007-08
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/11012/1/MPRA_paper_11012.pdf
Munro, John H. (2007): The usury doctrine and urban public finances in late-medieval Flanders (1220 - 1550): rentes (annuities), excise taxes, and income transfers from the poor to the rich. Published in: La fiscalità nell’economia Europea, secc. XIII - XVIII, Fondazione Istituto Internazionale di Storia Economica “F. Datini”, Prato, Serie II: Atti delle “Settimane de Studi” et altri Convegni , Vol. 39, No. 1 (2008): pp. 973-1026.
en
oai:mpra.ub.uni-muenchen.de:11929
2019-10-23T17:19:57Z
oai:mpra.ub.uni-muenchen.de:12082
2019-09-26T15:28:34Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D4F:4F34:4F3433
7375626A656374733D48:4835:483536
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/12082/
Nation States vs. United Empire: Effects of Political Competition on Economic Growth
Chu, Angus C.
H20 - General
O43 - Institutions and Growth
H56 - National Security and War
Is political fragmentation (i.e. nation states) more favorable to economic growth than political unification (i.e. a united empire)? This paper develops a simple endogenous-growth model to analyze the conditions under which economic growth is higher under political fragmentation than under political unification. Under political unification, the economy is vulnerable to excessive Leviathan taxation and possibly subject to the costs of unifying heterogeneous populations. Under political fragmentation, the competing rulers are constrained in taxation but spend excessively on military defense. If and only if capital is sufficiently mobile, then political fragmentation would favor economic growth. When the political regime is chosen by the rulers, they do not always choose the growth-maximizing regime. In particular, there exists a range of parameter values, in which political fragmentation is more favorable to growth but the rulers prefer political unification.
2008-12
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/12082/1/MPRA_paper_12082.pdf
Chu, Angus C. (2008): Nation States vs. United Empire: Effects of Political Competition on Economic Growth.
en
oai:mpra.ub.uni-muenchen.de:12152
2019-09-26T22:43:16Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D48:4832:483230
7375626A656374733D46:4632
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/12152/
Tax quota development in the Czech Republic and in the European Union
Szarowska, Irena
E62 - Fiscal Policy
H20 - General
F2 - International Factor Movements and International Business
Eurostat and OECD regularly publish data concerning a tax burden in particular countries. Tax quota (compound tax quota) is used as a basic international comparative indicator, which determines a ratio of taxes in the gross domestic product. This indicator is a subject of interest even in discussions concerning the tax harmonization of the European Union, which objective is to make taxes not to be a barrier of free movement of people, capital, goods and services among states and also to prevent tax evasions. This paper describes a basic conception of the indicator, points out methodical differences in the calculation of the tax quota and analyses the development of the tax quota in the Czech Republic and in the European Union. The objective is as well to verify a hypothesis that a value of the tax quota is decreasing in time and indirect taxes currently outweigh direct ones.
2008
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/12152/1/MPRA_paper_12152.pdf
Szarowska, Irena (2008): Tax quota development in the Czech Republic and in the European Union.
en
oai:mpra.ub.uni-muenchen.de:13018
2019-09-28T22:59:48Z
7374617475733D756E707562
7375626A656374733D48:4837:483730
7375626A656374733D45:4536:453632
7375626A656374733D48:4835:483530
7375626A656374733D48:4832:483230
7375626A656374733D48:4836:483630
7375626A656374733D48:4833:483330
7375626A656374733D44:4436:443631
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/13018/
Fiscal Responsibility And Economic Efficiency:A Functional Approach
Nwaobi, Godwin
H70 - General
E62 - Fiscal Policy
H50 - General
H20 - General
H60 - General
H30 - General
D61 - Allocative Efficiency ; Cost-Benefit Analysis
In both developed and developing countries, there are basically two main sources of economic instability: exogenous shocks and inappropriate policies. Exogenous shock (terms-of-trade shocks, natural disasters and capital flow reversals) can throw an economy into disequilibrium and therefore require compensatory action. On the other hand, a disequilibrium can be self-induced by poor economic macroeconomic management such as an excessively loose fiscal stance. Therefore, economic crisis are often the result of external shocks and poor management. While the worlds of agriculture are vast, varied and rapidly changing, with the right policies and supportive investments at local, national and global levels, today’s agriculture offers new opportunities to hundreds of millions of rural poor to move out of poverty. Similarly, the construction industry is an essential contributor to the process of development. Roads, dams, irrigation works, schools, houses, hospitals, factories and other construction works are the physical foundations on which development efforts and improved living standards are established. This paper there argued that an efficient and functional fiscal policy can have a direct impact on the poor through the distributional implications of tax policy as well as public spending. However, the genuine reformer is distinguished by courage which is that signal that separates the genuine reformer (undertaking transition) from the weak government (hoping to disguise itself).
2009-01-26
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/13018/1/MPRA_paper_13018.pdf
Nwaobi, Godwin (2009): Fiscal Responsibility And Economic Efficiency:A Functional Approach.
en
oai:mpra.ub.uni-muenchen.de:13111
2019-09-26T08:44:03Z
7374617475733D707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4837:483731
7375626A656374733D48:4830:483030
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/13111/
Local Taxation: Principles and Scope
Spahn, Paul Bernd
H20 - General
H71 - State and Local Taxation, Subsidies, and Revenue
H00 - General
The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation are consistent with each other and could be realized at the same time.
1995
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/13111/1/MPRA_paper_13111.pdf
Spahn, Paul Bernd (1995): Local Taxation: Principles and Scope. Published in: Macroeconomic Management and Fiscal Decentralization : pp. 221-232.
en
oai:mpra.ub.uni-muenchen.de:13245
2019-09-29T04:35:02Z
7374617475733D707562
7375626A656374733D48:4837:483737
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/13245/
Zur Kontroverse um den Finanzausgleich in Deutschland
Spahn, Paul Bernd
H77 - Intergovernmental Relations ; Federalism ; Secession
H20 - General
The paper discusses the features of fiscal equalization in Germany and its recent challenges, notably those related to re-unification. It analyzes its distributional effects of the Finanzausgleich, which are found to be strong, sometimes even reversing the order of State fiscal endowments per capita after redistribution. It also looks into the disincentive effects that accompany the fiscal arrangements..
2000
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/13245/1/MPRA_paper_13245.pdf
Spahn, Paul Bernd (2000): Zur Kontroverse um den Finanzausgleich in Deutschland. Published in: Frankfurter Volkswirtschaftliche Diskussionsbeiträge No. 101 (2000)
de
oai:mpra.ub.uni-muenchen.de:14761
2019-09-27T17:15:47Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D45:4530:453030
7375626A656374733D48:4837:483731
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/14761/
Tax burden by economic function A comparison for the EU Member States
De Laet, Jean-Pierre
Wöhlbier, Florian
H20 - General
E00 - General
H71 - State and Local Taxation, Subsidies, and Revenue
Policy makers as well as taxpayers are interested in comparing the tax burden in their countries with others, particularly given the wide variations in taxation levels and policies. In order to assess the heterogeneous national tax systems on a fully comparable basis, it is essential to have a unified statistical framework. This paper presents key trends in the tax burden in the Member States of the European Union, based on the European Commission's report 'Taxation trends in the European Union' The main focus lies on analysing the tax burden by economic function (i.e. consumption, labour and capital). The paper presents the methodology that is applied in order to allocate the tax revenue of the different taxes to the economic functions. Moreover, we present measures for the average effective tax burden on different types of income or activities, the so-called implicit tax rates. Results of the
calculations are presented looking both at differences between Member States and trends over time.
2008-12-01
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/14761/1/MPRA_paper_14761.pdf
De Laet, Jean-Pierre and Wöhlbier, Florian (2008): Tax burden by economic function A comparison for the EU Member States.
en
oai:mpra.ub.uni-muenchen.de:16574
2019-09-27T16:36:14Z
7374617475733D756E707562
7375626A656374733D45:4532:453234
7375626A656374733D48:4832:483230
7375626A656374733D4A:4A33:4A3330
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/16574/
The Impact of Taxes on Employment and Economic Growth in Industrialized Countries
Seward, Thomas
E24 - Employment ; Unemployment ; Wages ; Intergenerational Income Distribution ; Aggregate Human Capital ; Aggregate Labor Productivity
H20 - General
J30 - General
Looking at economic trends in industrialized countries during the time frame 1965 to 1995, there has been an upward trend in unemployment, which appears to be related to the slowdown of economic growth. However, the relation between unemployment and a slowing growth pattern stems from an external variable: a rapid increase in the cost of labor. There are many factors behind the rise of labor costs, but the most significant reason is from higher taxes being placed on labor. Increasing labor taxes have two primary effects on employment and growth. First, the demand for labor is decreased as the cost rises, therefore creating unemployment. Second, because the cost of labor rises, firms will begin replacing labor with capital until the marginal product of capital falls, diminishing the incentive for investment and growth. The empirical evidence found in this paper proves this theory is accurate as a 10 percentage point increase in the tax rate on labor increase the unemployment rate by 5.3 percentage points and decreases growth by 2.1 percentage points.
2008-04-23
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/16574/1/MPRA_paper_16574.pdf
Seward, Thomas (2008): The Impact of Taxes on Employment and Economic Growth in Industrialized Countries.
en
oai:mpra.ub.uni-muenchen.de:17578
2019-09-26T08:35:19Z
7374617475733D756E707562
7375626A656374733D48:4831:483130
7375626A656374733D48:4837:483730
7375626A656374733D48:4835:483530
7375626A656374733D48:4832:483230
7375626A656374733D48:4836:483630
7375626A656374733D48:4833:483330
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/17578/
Quali percorsi per la finanza pubblica italiana? Primi elementi di discussione
Bernardi, Luigi
H10 - General
H70 - General
H50 - General
H20 - General
H60 - General
H30 - General
The paper outlines the main current issues concerning Public Finance in Italy. It is divided in three parts. The first part discusses the overall budget policy. Italy is in need to support the recovery from economic crisis, however budget action is limited by European constraints. Different way to go out are discussed. The second part analyzes specific public policies caarried on by the present Government. The third part criticizes the choice which has been done toward fiscal federalism.
2009-09-15
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/17578/1/MPRA_paper_17578.pdf
Bernardi, Luigi (2009): Quali percorsi per la finanza pubblica italiana? Primi elementi di discussione.
it
oai:mpra.ub.uni-muenchen.de:18041
2019-09-28T04:55:54Z
7374617475733D707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/18041/
Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms
Luigi, Bernardi
H20 - General
This paper evaluates tax reforms introduced by EU members since the early 1990 and finds that they have been mostly limited and marginal. The paper suggests more radical reforms, particularly as to taxaion of labour, the main taxez, and the financing of EU.
2003-03-15
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/18041/1/MPRA_paper_18041.pdf
Luigi, Bernardi (2003): Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms. Published in: Tax Systems and tax reform in Europe (5 October 2004): pp. 30-54.
en
oai:mpra.ub.uni-muenchen.de:18045
2019-09-28T16:51:13Z
7374617475733D707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/18045/
Tax systems and tax reforms in Europe: Italy
Luigi, Bernardi
H20 - General
The paper discusses the Italian tax systems, with reference to its development since the 1970s, both in quantitative and institutional features. The principal aspects of main existin taxes are then presented Finally the paper analyzes the distribution of fiscal burde, the recet and planned reforms an future outlook for the improvment of the system
2002-09-15
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/18045/1/MPRA_paper_18045.pdf
Luigi, Bernardi (2002): Tax systems and tax reforms in Europe: Italy. Published in: Tax systems and tax reforms in Europe, by L. Bernrdi an P. Profeta, Routledge 2004 (20 August 2004): pp. 179-212.
en
oai:mpra.ub.uni-muenchen.de:18158
2019-09-27T16:30:05Z
7374617475733D707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/18158/
Tax polici in new EU members: Estonia and othr Baltic states
Evelin, Ahermaa
Luigi, Bernardi
H20 - General
The paper discusses the fiscal systems of Estonia, Latvi nd Lituania. Quentitative data and instuutionale features are given for the main taxes, and their development since the transition of the early 1990s. Recent tax reforms as well as that planned are examinated together with suggestion for the improvments of Baltics Tax systems
2004-10-10
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/18158/1/MPRA_paper_18158.pdf
Evelin, Ahermaa and Luigi, Bernardi (2004): Tax polici in new EU members: Estonia and othr Baltic states. Published in: Tax systems and tax reforms in EU new members (16 March 2005): pp. 164-182.
en
oai:mpra.ub.uni-muenchen.de:18195
2019-10-02T02:41:28Z
7374617475733D707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/18195/
Main tax policy issues in the new members of Eu
Luigi, Bernardi
Mar, Chandler
H20 - General
The paper discusses the main tax policy issus in Eu new members. Particular attention is devoted to the need of harminizing tax systems with what of EU15, to the proliferation of flat taxes and to the Estonian orporation tax model.
2004-04-03
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/18195/1/MPRA_paper_18195.pdf
Luigi, Bernardi and Mar, Chandler (2004): Main tax policy issues in the new members of Eu. Published in: Tax systems and tax reform in EU new members, Eds L. Bernardi, M. Chandler, L. Gandullia - Routledge (15 September 2005): pp. 31-59.
en
oai:mpra.ub.uni-muenchen.de:18214
2019-09-26T12:26:24Z
7374617475733D707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/18214/
Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues
Bernardi, Luigi
Fumagalli, Laura
Gandullia, Luca
H20 - General
The paper discusses the main aspects of taxation in South and East Asia. Particolar attention is given to the main issues which emerge from the tax systems of China, India, Japan, Malysia, South Korea and Thailand
2005-07-03
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/18214/1/MPRA_paper_18214.pdf
Bernardi, Luigi and Fumagalli, Laura and Gandullia, Luca (2005): Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues. Published in: Tax systems and tax reforms in South and East Asia : pp. 3-34.
en
oai:mpra.ub.uni-muenchen.de:18322
2019-10-06T08:09:08Z
7374617475733D707562
7375626A656374733D48:4835:483530
7375626A656374733D48:4832:483230
7375626A656374733D48:4832
7375626A656374733D48:4838:483832
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/18322/
Works on public finance by the sixteenth century Muslim scholars
Islahi, Abdul Azim
H50 - General
H20 - General
H2 - Taxation, Subsidies, and Revenue
H82 - Governmental Property
The subject of public finance and taxation marked the beginning of systematic and rather exclusive writing on economic issues in Islamic tradition in its earliest period. Within a few centuries a large number of works came out on the subject. This trend continued in the later centuries but with a difference in quantity, quality and style. Their number decreased, coverage contracted and they increasingly tended to deal with specific issues. Writings in the later centuries were characterized by imitation and repetition. In the sixteenth century the major works on the subject include al-Balatunusi's "Tahrir al-Maqal….." and Ibn Nujaym's "Risalah fi'l-kharaj" and " Mas'alat al-Jibayah …. " From the Persian speaking East, Fadl-Allah Khunji has discussed the Islamic provision of public finance in much details in his work Suluk al-Muluk a very comprehensive treatment of the subject in the 16th century. It presents many insights on the Islamic theory of public finance. In the Safawid Iran the issue of kharaj was a very controversial topic. But this controversy centered on whether acceptance of stipend from kharaj income is permissible for religious scholars.
2006-03-12
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/18322/1/MPRA_paper_18322.pdf
Islahi, Abdul Azim (2006): Works on public finance by the sixteenth century Muslim scholars. Published in: IIUM Journal of Economics and Management , Vol. Vol. 1, No. No. 1 (31 January 2008): pp. 1-14.
en
oai:mpra.ub.uni-muenchen.de:18752
2019-09-27T07:44:02Z
7374617475733D756E707562
7375626A656374733D4A:4A31:4A3134
7375626A656374733D45:4532:453234
7375626A656374733D48:4832:483230
7375626A656374733D4A:4A32:4A3236
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/18752/
Social security and retirement across OECD countries
Alonso Ortiz, Jorge
J14 - Economics of the Elderly ; Economics of the Handicapped ; Non-Labor Market Discrimination
E24 - Employment ; Unemployment ; Wages ; Intergenerational Income Distribution ; Aggregate Human Capital ; Aggregate Labor Productivity
H20 - General
J26 - Retirement ; Retirement Policies
There are large differences in the employment to population ratio relative to the US across OECD countries, and these differences are even larger for the old age (55-69 years). There are also large differences in various features of social security, such as the replacement rate, the
entitlement age or whether it is allowed to collect social security while working. These observations suggest that they might be an important contributing factor in accounting for differences in retirement. I assess
quantitatively the importance of these features using a life cycle general equilibrium model of retirement. I find that the differences in social security account for 90% of the differences in employment to population ratio at ages 60-64 in the OECD. The differences in the replacement
rates and whether the system allows for collecting social security while working are the most important contributing factors to account for the differences in retirement.
2009-09-19
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/18752/1/MPRA_paper_18752.pdf
Alonso Ortiz, Jorge (2009): Social security and retirement across OECD countries.
en
oai:mpra.ub.uni-muenchen.de:19281
2019-10-10T06:21:28Z
7374617475733D707562
7375626A656374733D48:4832:483231
7375626A656374733D48:4832:483230
7375626A656374733D48:4832:483239
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/19281/
Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy
James, Simon
H21 - Efficiency ; Optimal Taxation
H20 - General
H29 - Other
Simplicity is an important attribute for a tax system and there have been many attempts at simplification in different countries including, of course, Australia. However these attempts have not been very successful. The main reason is that there are, of course, important factors that cause tax systems to be complex and not all of them are bad. Another important matter is that it is not always clear what is meant by tax simplification. A further difficulty has been that attempts at simplification have often been made on an ad hoc basis and, once the enthusiasm has exhausted itself, the trend towards greater complexity continues. It is therefore suggested that what is needed is a strategy for simplification. This should involve establishing the relative importance of simplification compared to other aspects of the tax system. Progress towards simplification should then be monitored and evaluated on a permanent basis. To ensure a balance between tax simplification and other goals it is proposed that a body be established to monitor on a permanent basis the tax system, the environment in which it operates and proposed tax reforms.
2007
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/19281/1/MPRA_paper_19281.pdf
James, Simon (2007): Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy. Published in: University of Exeter Discussion Papers in Management , Vol. 18, No. 07 : pp. 1-18.
en
oai:mpra.ub.uni-muenchen.de:19858
2019-09-26T16:34:57Z
7374617475733D707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/19858/
Successful tax reform: the experience of value added tax in the United Kingdom and goods and services tax in New Zealand
James, Simon
Alley, Clinton
H20 - General
Tax reform provides many examples of failures - where reforms did not achieve their objectives successfully and sometimes even had to be reversed. However, value added tax (VAT) in the UK and goods and services tax (GST) in New Zealand have survived successfully for many years. This paper describes the nature and brief history of VAT and GST and then assesses the factors that contributed to their success. A key factor is the process of implementation both in allowing effective prior consultation to identify possible problems and improvements as well as preparing the taxpaying public for change. It is also important that the reform was seen to be fair, that there were gains as well as losses and the change was a net improvement. In assessing how the arguments for the introduction of VAT/GST turned out in practice, it is clear that this is a robust form of taxation and has been well able to accommodate the different political pressures in the UK and New Zealand.
2008-07
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/19858/1/MPRA_paper_19858.pdf
James, Simon and Alley, Clinton (2008): Successful tax reform: the experience of value added tax in the United Kingdom and goods and services tax in New Zealand. Published in: Journal of Finance and Management in Public Services , Vol. 8, No. 1 (2008): pp. 35-47.
en
oai:mpra.ub.uni-muenchen.de:20331
2019-09-28T17:48:30Z
7374617475733D756E707562
7375626A656374733D48:4834:483430
7375626A656374733D49:4932:493230
7375626A656374733D48:4832:483230
7375626A656374733D43:4333:433333
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/20331/
Public sector decentralization and school performance: International evidence
Falch, Torberg
Fischer, Justina AV
H40 - General
I20 - General
H20 - General
C33 - Panel Data Models ; Spatio-temporal Models
Using a panel of international student test scores 1980 – 2000 (PISA and TIMSS), panel fixed effects estimates suggest that government spending decentralization is conducive to student performance. The effect does not appear to be mediated through levels of educational spending.
2010-01-29
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/20331/1/MPRA_paper_20331.pdf
Falch, Torberg and Fischer, Justina AV (2010): Public sector decentralization and school performance: International evidence.
en
oai:mpra.ub.uni-muenchen.de:23358
2019-09-29T04:38:02Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D45:4536:453630
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/23358/
Tax Design in the OECD: A test of the Hines-Summers Hypothesis
Furceri, Davide
Karras, Georgios
H20 - General
E60 - General
This paper investigates the effects of economic size and trade openness on tax design in the OECD. Using data for thirty OECD countries over the 1965-2007 period, we test the recently proposed Hines-Summers [2009] Hypothesis, according to which the smaller the size and the greater the openness of the economy, the more it will rely on expenditure taxes and the less on income taxes. Our findings show that the Hines-Summers Hypothesis can claim broad, statistically significant, and robust empirical support in the OECD data sets we examined.
2010-06
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/23358/1/MPRA_paper_23358.pdf
Furceri, Davide and Karras, Georgios (2010): Tax Design in the OECD: A test of the Hines-Summers Hypothesis.
en
oai:mpra.ub.uni-muenchen.de:23441
2019-09-26T18:54:20Z
7374617475733D707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/23441/
Le tasse in Europa dagli anni novanta
Bernardi, Luigi
H20 - General
This paper is devoted to present and to discuss the evolution of tax systems in Europe since the middle of the 1990s. EU25 as well as EU15 and NMS countries are considered. First of all, in par. 2, the quantitative trends of revenue are considered, since 1995 to 2006 (last detailed data available in Eurostat data bank). In EU15 countries no relevant changes took place, with reference to both the total level of taxation and its institutional composition by main taxes. On the contrary, in NMS countries total fiscal pressure went down, especially in the case of the personal income tax and social contributions. In EU15 countries fiscal burden continues to be charged mainly on labor incomes, while in NMS countries consumption taxes prevail. Tax systems convergence was limited in EU15 member countries and more relevant in NMS countries. In both groups of countries the more converging taxes were the corporate tax and the Vat. There is no evidence of a trend toward a greater decentralization of the power to tax. The countercyclical role played by taxation during the economic crisis was small and mainly consisted in lowering the income tax burden on lower incomes. Par. 3 discusses the main tax reforms which took place during those years. Those reforms were mainly concentrated on the most mobile bases (corporation tax and financial rents) in EU15 and on income tax in NMS, with the widespread proliferation of flat taxes. Finally, par 4 explores the most recent proposal of tax reforms, which have been suggested by the EU commission, the OECD and the “Mirrlees Review”. Some of the insights stemming from European experiences and reform proposals are then applied to the Italian case.
2009-10-15
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/23441/1/MPRA_paper_23441.pdf
Bernardi, Luigi (2009): Le tasse in Europa dagli anni novanta. Published in: Economia Italiana No. 2009/3 (30 December 2009): pp. 769-807.
it
oai:mpra.ub.uni-muenchen.de:24241
2019-09-29T04:41:51Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D48:4832:483230
7375626A656374733D4F:4F34:4F3430
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/24241/
Fundamental Tax Reform: The Growth and Utility Effects of a Revenue-Neutral Flat Tax
Hlavac, Marek
E62 - Fiscal Policy
H20 - General
O40 - General
We estimate the growth and utility effects of switching from a graduated-rate federal income tax to a flat tax along the lines of Hall-Rabushka (1995). We, furthermore, calculate the post-reform transition dynamics for a number of variables, including the economic growth rate, the representative household’s utility – using consumption equivalents as suggested by Lucas (2003) – , the allocation of time to education and market work, as well as the interest and wage rates. To achieve these goals, we rely on a dynamic equilibrium model proposed by Cassou and Lansing (2003), and calibrated to fit historical data about the U.S. economy and the Internal Revenue Service (IRS) tax return statistics for the 2005 tax year. In the process, we specify a step-by-step calibration procedure for the model – a non-trivial undertaking left largely unexplained in Cassou and Lansing (2003).
We find that the flat tax reform increases long-term economic growth, and that the magnitude of this effect depends on the U.S. economy’s intertemporal elasticity of substitution in labor supply (IES). For values of IES that range from 0.25 to 1, the introduction of a Hall-Rabushka flat tax increases the long-term economic growth rate by 0.003 - 0.255 percentage points. Although the flat tax reform has clear benefits in the long run, we find that it decreases economic growth during the first post-reform year, and lowers utility for several years after its implementation. Politicians concerned about their re-election prospects may, as a result, be inclined to carefully consider the political consequences of the flat tax reform in the timing of its adoption.
2008
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/24241/1/MPRA_paper_24241.pdf
Hlavac, Marek (2008): Fundamental Tax Reform: The Growth and Utility Effects of a Revenue-Neutral Flat Tax.
en
oai:mpra.ub.uni-muenchen.de:24874
2019-09-29T04:30:59Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/24874/
Do public subsidies reduce credit rationing? A matching approach
Affuso, Antonio
H20 - General
Public support to firms has been a traditional and important industrial policy measure in many countries for several decades. One of the reasons for public intervention is the existence of market failures or imperfections. Informational asymmetries between borrowers and lenders of funds in particular are used to justify subsidies to firms, especially small and medium-sized enterprises. Within this framework, the main purpose of public subsidies is offsetting market imperfections.
Although there is a great deal of literature on the effect of state aid in Italy, there is no agreement on its effectiveness. See Bagella and Becchetti (1998), Bronzini and De Blasio (2006) and Adorno, Bernini and Pellegrini (2007). These papers and many others focus on the effects on productivity, debt ratio, profitability and employment, but no empirical studies so far have analyzed the impact of public subsidies on credit rationing.
This paper therefore makes a contribution to current empirical literature by examining the effects of public funding on credit rationing of small and medium-sized Italian firms.
The basic idea of the paper is that public subsidies affect firms’ ability to obtain more funds. This is because incentive has a positive effect on investments, which, in turn, act negatively on credit rationing through collateralization.
The problem of self-selection arises in this analysis, because in public financing programs, firms are selected on the basis of common characteristics. So subsidized firms and unsubsidized firms cannot be considered random draws. In order to overcome this problem, I use a Propensity Score Matching model.
My results suggest that public subsidies reduce the probability of a firm being credit rationing.
2010-09-02
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/24874/1/MPRA_paper_24874.pdf
Affuso, Antonio (2010): Do public subsidies reduce credit rationing? A matching approach.
en
oai:mpra.ub.uni-muenchen.de:25570
2019-09-27T09:12:51Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D49:4933:493338
7375626A656374733D48:4832:483233
7375626A656374733D4A:4A31:4A3138
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/25570/
Family Intertemporal Fiscal Incidence: A new Methodology for Assessing Public Policies
Polin, Veronica
Sartor, Nicola
H20 - General
I38 - Government Policy ; Provision and Effects of Welfare Programs
H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies
J18 - Public Policy
A correct assessment of public policies requires the analysis of deliberate and involuntary redistribution. Redistributive policies have an interpersonal as well as an intrapersonal dimension. To assess the latter, the entire lifetime of individuals and families has to be taken into consideration. Traditionally, redistribution is analysed with static tax-benefit microsimulation models or on stylised individuals/households. Such tools are inadequate to estimate intrapersonal redistribution.
The paper proposes a new methodology for evaluating the lifetime incidence of budgetary policy on families. To do so, the definition of a “family unit” proposed by Ermish and Overton (1985) is used. By explicitly considering jointly all tax and spending programs, including in kind transfers and the supply of public services, the new methodology allows to estimate the overall redistribution of the public budget. Moreover, this approach provides an essential tool for examining in detail how the existing tax-benefit system influences the net fiscal position of different family kinds along their lifecycle.
As a first application, the new methodology is applied to Italy to investigate lifetime public support to dependants. Empirical results show that public support is not negligible, representing on average 10 percent of family expenditures. However, support is mainly geared to “old” family types - characterised by an absence of major economic problems and by low female labour market participation. The second part of the research explores the hypothesis that the current low demographic scenario can be characterised by “demographic free-riding”. Conclusions are such that the free-riding hypothesis is accepted. However, the scenario resembles the “positive externality” case more than that of “pure public good”.
2009-07
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/25570/4/MPRA_paper_25570.pdf
Polin, Veronica and Sartor, Nicola (2009): Family Intertemporal Fiscal Incidence: A new Methodology for Assessing Public Policies.
en
oai:mpra.ub.uni-muenchen.de:25760
2019-09-30T14:21:20Z
7374617475733D756E707562
7375626A656374733D44:4436:443633
7375626A656374733D5A:5A31:5A3132
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/25760/
Religion, Income Inequality, and the Size of the Government
Elgin, Ceyhun
Goksel, Turkmen
Gurdal, Mehmet Y
Orman, Cuneyt
D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Z12 - Religion
H20 - General
Recent empirical research has demonstrated that countries with higher levels of religiosity are characterized by greater income inequality. We argue that this is due to the lower level of government services demanded in more religious countries. Religion requires that individuals make financial sacrifices and this leads the religious to prefer making their contributions voluntarily rather than through mandatory means. To the extent that citizen preferences are reflected in policy outcomes, religiosity results in lower taxes, which in turn implies lower levels of spending on both public goods and redistribution. Since measures of income typically do not fully take into account the part of income coming from donations received, this increases measured income inequality. We formalize these ideas in a general equilibrium political economy model and also show that the implications of our model are supported by cross-country data.
2010-09-17
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/25760/1/MPRA_paper_25760.pdf
Elgin, Ceyhun and Goksel, Turkmen and Gurdal, Mehmet Y and Orman, Cuneyt (2010): Religion, Income Inequality, and the Size of the Government.
en
oai:mpra.ub.uni-muenchen.de:25958
2019-09-27T13:05:51Z
7374617475733D756E707562
7375626A656374733D4A:4A31:4A3130
7375626A656374733D48:4832:483230
7375626A656374733D44:4431:443130
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/25958/
An Evaluation of A Pronatal Subsidy Program in Korea: A Quasi-Experimental Approach
Cho, Yoonyoung
J10 - General
H20 - General
D10 - General
This paper evaluates the overall effects of a pronatal subsidy program, the Basic Subsidy Program (BSP), in Korea. As the Total Fertility Rate(TFR) declines as low as
1.08 in 2005, several pronatal programs are urgently enlarged and newly introduced. One such program is the BSP for families with infants cared for in private day care centers. The subsidies mainly aim to improve the quality and the accessibility of child care, and
encourage mothers' labor supply by providing lump-sum subsidy per child to the private day care centers. I show overall effects of this subsidy by taking advantage of a quasi-experimental environment where only the families with the infants(0-2 years) compared to the toddlers(3-5 years) that use private care centers rather than other types of facilities are subsidized. Findings show that the subsidies have some positive effects on quality characteristics at the subsidized facilities. However, the increase in per child input is far less than per child subsidy, which implies low effectiveness of the program. In addition, the subsidy is found to have little impact on households with young children.
2008
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/25958/1/MPRA_paper_25958.pdf
Cho, Yoonyoung (2008): An Evaluation of A Pronatal Subsidy Program in Korea: A Quasi-Experimental Approach.
en
oai:mpra.ub.uni-muenchen.de:26019
2019-09-29T19:09:53Z
7374617475733D696E7072657373
7375626A656374733D48:4832:483230
7375626A656374733D49:4933:493338
7375626A656374733D52:5232:523239
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/26019/
Housing Subsidies and Work Incentives
Shroder, Mark
H20 - General
I38 - Government Policy ; Provision and Effects of Welfare Programs
R29 - Other
Low-income housing assistance is part of the welfare state of all developed countries. The rest of the welfare state may cause work disincentives. In theory, housing assistance may also do so, but those disincentives may be blunted by its in-kind character and the way it is rationed. Rationing and selection make the estimation difficult; the most rigorous evidence from the United States suggests a loss of 10 to 20 cents in earnings per dollar of assistance. Less rigorous evidence from Australia suggests negative impacts in public housing but not housing benefit, while in Scandinavia researchers have as yet found no long-term duration of dependency.
2010-10-19
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/26019/1/MPRA_paper_26019.pdf
Shroder, Mark (2010): Housing Subsidies and Work Incentives. Forthcoming in: International Encyclopedia of Housing and Home
en
oai:mpra.ub.uni-muenchen.de:26106
2013-02-11T11:36:59Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4830
7375626A656374733D48:4832:483234
7375626A656374733D48:4838:483833
7375626A656374733D48:4832:483236
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/26106/
An annotated bibliography of tax compliance and tax compliance costs
James, Simon
Edwards, Alison
H20 - General
H0 - General
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
H83 - Public Administration ; Public Sector Accounting and Audits
H26 - Tax Evasion and Avoidance
An annotated bibliography of tax compliance and tax compliance costs.
2010-10
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/26106/1/MPRA_paper_26106.pdf
James, Simon and Edwards, Alison (2010): An annotated bibliography of tax compliance and tax compliance costs.
en
oai:mpra.ub.uni-muenchen.de:26289
2019-09-27T09:56:30Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4833:483330
7375626A656374733D48:4837:483731
7375626A656374733D48:4833
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/26289/
Combining the contributions of behavioral economics and other social sciences in understanding taxation and tax reform
James, Simon
H20 - General
H30 - General
H71 - State and Local Taxation, Subsidies, and Revenue
H3 - Fiscal Policies and Behavior of Economic Agents
This paper extends previous work presented at the SABE/IAREP conference at St Mary’s University, Halifax (James, 2009). In the earlier paper it was shown that conventional economic theory is used to make the case for tax reform but does not always adequately incorporate all the relevant factors. However, an approach based on behavioral economics can make the difference between success and failure. In this paper the contributions of other social sciences are also included. Taxation is a particularly appropriate subject to explore the integration of the social sciences since they have all devoted considerable attention to it. It can be seen that different social sciences suggest a range of variables that might be taken into account in addition to those included in mainstream economics. Other social sciences also offer different methodological approaches and consider the possibility of different outcomes of the fiscal process. The paper concludes that it is not easy to integrate the social sciences in a single approach to the study of tax and tax policy. There may also be the risk of encouraging inappropriate integration - researchers operating outside their expertise can produce results that are not helpful. However, comparing the contribution of behavioral economics with those of the social sciences more generally, it can be seen that behavioral economics can offer a framework within which these areas can be examined. Indeed, it may be a useful channel to add the contributions of other social sciences to mainstream economic research.
2010-08
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/26289/1/MPRA_paper_26289.pdf
James, Simon (2010): Combining the contributions of behavioral economics and other social sciences in understanding taxation and tax reform.
en
oai:mpra.ub.uni-muenchen.de:26437
2019-09-26T22:03:58Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4832:483234
7375626A656374733D48:4832:483236
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/26437/
Personal Income Tax Gap for Business Income Earners In New York State: From the Real Estate Tax Perspective
Niu, Yongzhi
Cohen, Roger
H20 - General
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
H26 - Tax Evasion and Avoidance
Based on the recognition that the evasion of real estate tax is much more difficult than the evasion of personal income tax and the assumption that, in general, taxpayers with similar income would consume a similar amount of housing and pay a similar amount of real estate tax, we build a model to estimate the personal income tax gap for business income earners in New York State. More specifically, we compare reported Federal adjusted gross income (AGI) between two groups of taxpayers: wage earners and business income earners. With the assumption that the wage income earners fully report their income, we find that there is a huge reporting gap of AGI for the business income earners in New York State as a whole. The income gap is $67.8 billion in 2007, which accounts for 26.2 percent of the total AGI the business income earners would have reported if they had been totally compliant with tax laws. If we apply the median of the New York State personal income tax rate, 5.25 percent, to the income gap, the personal income tax gap for the business income earners in the State in 2007 reaches $3.6 billion.
2010
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/26437/1/MPRA_paper_26437.pdf
Niu, Yongzhi and Cohen, Roger (2010): Personal Income Tax Gap for Business Income Earners In New York State: From the Real Estate Tax Perspective.
en
oai:mpra.ub.uni-muenchen.de:26906
2019-09-27T09:29:29Z
7374617475733D707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4838:483833
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/26906/
Tax compliance, self-assessment and tax administration
James, Simon
Alley, Clinton
H20 - General
H83 - Public Administration ; Public Sector Accounting and Audits
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance. It finds that existing definitions are usually too narrow to encompass the topic in full and a wider definition is offered. The paper describes the purpose of tax compliance and the factors that affect the willingness of taxpayers to comply with a tax system. It discusses two different approaches to tax compliance and suggests that caution should be shown in the use of penalties and the emphasis should be on assisting citizens to meet their tax obligations. Fortunately recent developments have seen closer cooperation between tax agencies and academic researchers. A pressing task is the development of an approach that incorporates both the economic and behavioural approaches to tax compliance and a successful strategy for tax compliance must give due weight to all relevant factors and their interaction.
2002
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/26906/1/MPRA_paper_26906.pdf
James, Simon and Alley, Clinton (2002): Tax compliance, self-assessment and tax administration. Published in: Journal of Finance and Management in Public Services , Vol. 2, No. 2 (2002): pp. 27-42.
en
oai:mpra.ub.uni-muenchen.de:27096
2019-09-29T23:57:24Z
7374617475733D707562
7375626A656374733D43:4335:433531
7375626A656374733D45:4536:453632
7375626A656374733D43:4330:433030
7375626A656374733D48:4832:483230
7375626A656374733D48:4833:483330
7375626A656374733D47:4730:473031
7375626A656374733D48:4837:483730
7375626A656374733D43:4335:433530
7375626A656374733D45:4532:453237
7375626A656374733D43:4330:433032
7375626A656374733D48:4836:483630
7375626A656374733D45:4530:453030
7375626A656374733D48:4838:483830
7375626A656374733D43:4330:433031
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/27096/
Nodokļu ieņēmumu modelēšana, izmantojot sistēmdinamikas metodi
Skribans, Valerijs
C51 - Model Construction and Estimation
E62 - Fiscal Policy
C00 - General
H20 - General
H30 - General
G01 - Financial Crises
H70 - General
C50 - General
E27 - Forecasting and Simulation: Models and Applications
C02 - Mathematical Methods
H60 - General
E00 - General
H80 - General
C01 - Econometrics
In the paper the author represents the system dynamic model of taxes income and it action results.
The system dynamic is one from systems research methods, which analyses the systems in time depending from structure of system elements and their mutual influence, including reasons connections, feedback, reaction delay and so on. In Latvia this method used in building industry forecasting, estimated credit burden for Latvia and Latvian populations, for job market and labour migration, for mobile telephones market in Latvia. In paper method bases are described and shown its application possibilities in macroeconomics.
In paper is declared, that the system dynamic model base is the macroeconomic circulating in model. In model basis is householders and firms. The blocks of savings and government complement model. In paper both graphic and equalization form shown it relations. One from novelty elements is constrained with form of the mathematical equalizations of these connections in the system dynamic model.
A model allows estimate volumes of material stocks in the state, their changes, get GNP level from production and demand hands. Using a model, it is possible to simulate income of taxes and state budget. In paper state budget prognosis is given for 2009 for Latvia, as also estimated influence of crises and changes of taxes rates to taxes income. In paper offered use system dynamic method and produced model in teaching process, in macroeconomics studying.
2009
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/27096/1/MPRA_paper_27096.pdf
Skribans, Valerijs (2009): Nodokļu ieņēmumu modelēšana, izmantojot sistēmdinamikas metodi. Published in: 50th International Scientific Conference of Riga Technical University: RTU FEEM Scientific Conference on Economics and Entrepreneurship (SCEE’2009). - Conference Proceedings (2009): pp. 474-481.
lv
oai:mpra.ub.uni-muenchen.de:27308
2019-09-29T23:14:03Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D43:4335:433530
7375626A656374733D48:4832:483230
7375626A656374733D42:4232:423232
7375626A656374733D43:4332:433232
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/27308/
Public expenditure and revenue in Italy, 1862-1993
Magazzino, Cosimo
E62 - Fiscal Policy
C50 - General
H20 - General
B22 - Macroeconomics
C22 - Time-Series Models ; Dynamic Quantile Regressions ; Dynamic Treatment Effect Models ; Diffusion Processes
This study examines the long-run equilibrium relationship between government expenditure and revenue in Italy from 1862 to 1993, using cointegration techniques and the direction of causality relationship in the long and short runs between the variables through integrating the Error Correction Model (ECM) into the traditional Granger causality test. A Granger non-causality test (due to Toda and Yamamoto) is also performed. Unit root tests have been applied in order to investigate the stationarity properties of the series. Moreover, three more homogeneous sub-period (1862-1913; 1914-1946; 1947-1993) have been analyzed. The nexus between public expenditure and revenue has been discussed also by Impulse Response Functions (IRFs) and Forecast Error Variance Decompositions (FEVDs). Empirical findings show how, for each sub-period, the policy adopted reflect the prevailing paradigm of public finance (neutral or orthodox finance, Keynesian finance and discretionary or compensatory finance, respectively).
2010-12-08
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/27308/1/MPRA_paper_27308.pdf
Magazzino, Cosimo (2010): Public expenditure and revenue in Italy, 1862-1993.
en
oai:mpra.ub.uni-muenchen.de:27547
2019-09-27T18:59:18Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D43:4335:433530
7375626A656374733D48:4832:483230
7375626A656374733D42:4232:423232
7375626A656374733D43:4332:433232
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/27547/
Public expenditure and revenue in Italy, 1862-1993
Magazzino, Cosimo
Dalena, Michele
E62 - Fiscal Policy
C50 - General
H20 - General
B22 - Macroeconomics
C22 - Time-Series Models ; Dynamic Quantile Regressions ; Dynamic Treatment Effect Models ; Diffusion Processes
This study examines the long-run equilibrium relationship between government expenditure and revenue in Italy from 1862 to 1993, using cointegration techniques and the direction of causality relationship in the long and short runs between the variables through integrating the Error Correction Model (ECM) into the traditional Granger causality test. A Granger non-causality test (due to Toda and Yamamoto) is also performed. Unit root tests have been applied in order to investigate the stationarity properties of the series. Moreover, three more homogeneous sub-period (1862-1913; 1914-1946; 1947-1993) have been analyzed. The nexus between public expenditure and revenue has been discussed also by Impulse Response Functions (IRFs) and Forecast Error Variance Decompositions (FEVDs). Empirical findings show how, for each sub-period, the policy adopted reflect the prevailing paradigm of public finance (neutral or orthodox finance, Keynesian finance and discretionary or compensatory finance, respectively).
2010-12-08
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/27547/2/MPRA_paper_27547.pdf
Magazzino, Cosimo and Dalena, Michele (2010): Public expenditure and revenue in Italy, 1862-1993.
en
oai:mpra.ub.uni-muenchen.de:27658
2019-09-27T13:06:48Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D43:4335:433530
7375626A656374733D48:4832:483230
7375626A656374733D42:4232:423232
7375626A656374733D43:4332:433232
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/27658/
Public expenditure and revenue in Italy, 1862-1993
Magazzino, Cosimo
Dalena, Michele
E62 - Fiscal Policy
C50 - General
H20 - General
B22 - Macroeconomics
C22 - Time-Series Models ; Dynamic Quantile Regressions ; Dynamic Treatment Effect Models ; Diffusion Processes
This study examines the long-run equilibrium relationship between government expenditure and revenue in Italy from 1862 to 1993, using cointegration techniques and the direction of causality relationship in the long and short runs between the variables through integrating the Error Correction Model (ECM) into the traditional Granger causality test. A Granger non-causality test (due to Toda and Yamamoto) is also performed. Unit root tests have been applied in order to investigate the stationarity properties of the series. Moreover, three more homogeneous sub-period (1862-1913; 1914-1946; 1947-1993) have been analyzed. The nexus between public expenditure and revenue has been discussed also by Impulse Response Functions (IRFs) and Forecast Error Variance Decompositions (FEVDs). Empirical findings show how, for each sub-period, the policy adopted reflect the prevailing paradigm of public finance (neutral or orthodox finance, Keynesian finance and discretionary or compensatory finance, respectively).
2010-12-08
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/27658/1/MPRA_paper_27658.pdf
Magazzino, Cosimo and Dalena, Michele (2010): Public expenditure and revenue in Italy, 1862-1993.
en
oai:mpra.ub.uni-muenchen.de:28571
2019-09-27T00:39:02Z
7374617475733D756E707562
7375626A656374733D43:4331:433130
7375626A656374733D48:4835:483530
7375626A656374733D48:4832:483230
7375626A656374733D4F:4F35:4F3533
7375626A656374733D44:4437:443738
7375626A656374733D45:4532:453236
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/28571/
What is Hidden, in the Hidden Economy of Pakistan? Size, Causes, Issues and Implications
Gulzar, Ahmed
Junaid, Novaira
Haider, Adnan
C10 - General
H50 - General
H20 - General
O53 - Asia including Middle East
D78 - Positive Analysis of Policy Formulation and Implementation
E26 - Informal Economy ; Underground Economy
There is a worldwide contemporary debate about the role of the hidden economy in achieving the goal of sustained and inclusive economic growth and development, especially in the context of its spillover effects on the formal economy. For this purpose, policy makers and academicians have made concerted efforts to estimate the size of the hidden economy and to analyze its causes, issues and implications on key macroeconomic variables. However, there is a consensus among the policy makers that a better macroeconomic policy formulation and its true implementation are subject to the proper management of the associated issues of the hidden economy with suitable policy measures. In Pakistan, it is generally assumed that the hidden economy contributes about 30% to 50% to the overall GDP. The purpose of this paper is to estimate more precisely the size of the hidden economy with the determination of its potential causes and implications. Five statistical and structural modeling approaches namely; simple monetary approach, modified monetary approach using dynamic ordinary least square (DOLS), multiple-indicators multiple-causes (MIMIC) approach, electricity consumption approach and labor market survey based approach are used to estimate the size of the hidden economy and to analyze the characteristic nature of its growth over the period. The study also investigates the potential determinants of the hidden economy and various interrelated socio-economic issues in perspective of achieving national goal of inclusive growth and development. Finally, policy implications are provided consistent with pervading facts of the hidden economy in Pakistan especially in the context of the 18th Amendment and the 7th NFC Award.
2010-11-15
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/28571/1/MPRA_paper_28571.pdf
Gulzar, Ahmed and Junaid, Novaira and Haider, Adnan (2010): What is Hidden, in the Hidden Economy of Pakistan? Size, Causes, Issues and Implications.
en
oai:mpra.ub.uni-muenchen.de:28829
2019-09-26T18:34:16Z
7374617475733D707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4832
7375626A656374733D51:5131:513138
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/28829/
Türkiye’de Tarım Sektöründe Kullanılan Mazota Yönelik Vergi ve Destekler
Aktas, Erkan
İpek, Selçuk
Işık, Serkan
H20 - General
H2 - Taxation, Subsidies, and Revenue
Q18 - Agricultural Policy ; Food Policy
Usage of diesel fuel increased in parallel with the increased usage of machines in the agricultural Sector in Turkey. Consequently, the cost of diesel fuel has taken a substantial share within the cost of agricultural products.
The ongoing rising trend in diesel fuel prices forced subsidies for diesel fuel to be granted in Turkey's agricultural sector. Farmers have been granted subsidies for diesel fuel especially after the year 2000.
When the subsidies for diesel fuel in the agricultural sector are compared with diesel fuel prices along with the taxes levied on the diesel fuel, it can be said that the level of subsidies for diesel fuel used in the agricultural sector are not too high. Diesel fuel is seen as a good source of income in Turkey in terms of taxation.
A comparison of the price of diesel fuel in Turkey with the price of diesel fuel in other countries showed Turkey among the countries having the highest diesel fuel prices. Increasing agricultural production costs along with the decline in the prices of agricultural products in Turkey may deepen the ongoing crisis in Turkey's agricultural sector.
2009-06-20
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/28829/1/MPRA_paper_28829.pdf
Aktas, Erkan and İpek, Selçuk and Işık, Serkan (2009): Türkiye’de Tarım Sektöründe Kullanılan Mazota Yönelik Vergi ve Destekler. Published in: Tarım Ekonomisi Dergisi , Vol. 16, No. 2010 (5 March 2011): pp. 19-24.
tr
oai:mpra.ub.uni-muenchen.de:29723
2019-09-27T12:53:09Z
7374617475733D707562
7375626A656374733D42:4233:423331
7375626A656374733D48:4832:483230
7375626A656374733D48:4837:483732
7375626A656374733D42:4232:423230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/29723/
B. R. Ambedkar's contribution to the history of provincial decentralization of imperial finance
Islahi, Abdul Azim
B31 - Individuals
H20 - General
H72 - State and Local Budget and Expenditures
B20 - General
The present paper studies and evaluates Dr. Ambedkar's pioneering contribution to the origin and development of provincial finance during the British period. It also discusses his opinion regarding different stages of decentralization, and compares it with that of M.G. Ranade, one of the earliest writers on the subject. Towards the end, an effort has been made to investigate the main causes in Ambedkar's opinion that led to the enactment of the Reform Act of 1919 which marked the beginning of the modem history of public finance in India. It will also examine Dr. Ambedkar's view on financial relationship between the centre and the provinces.
1994
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/29723/1/MPRA_paper_29723.pdf
Islahi, Abdul Azim (1994): B. R. Ambedkar's contribution to the history of provincial decentralization of imperial finance. Published in: , Vol. Das, D, (2004): pp. 321-329.
en
oai:mpra.ub.uni-muenchen.de:30024
2019-09-26T08:47:06Z
7374617475733D707562
7375626A656374733D48:4837:483737
7375626A656374733D48:4837:483730
7375626A656374733D48:4832:483230
7375626A656374733D48:4832:483235
7375626A656374733D48:4837:483731
7375626A656374733D48:4837:483733
7375626A656374733D48:4832:483236
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/30024/
Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA
Villani, Salvatore
H77 - Intergovernmental Relations ; Federalism ; Secession
H70 - General
H20 - General
H25 - Business Taxes and Subsidies
H71 - State and Local Taxation, Subsidies, and Revenue
H73 - Interjurisdictional Differentials and Their Effects
H26 - Tax Evasion and Avoidance
Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional reform. Particularly, two issues deserve to be investigated, so far systematically neglected, if not absolutely ignored: the first concerning the regulation of revenue taxes sharing mechanism, the second, which is included in the first issue, regarding how choosing some even criteria of territorial distribution of tax revenue. In particular, this paper focuses on this second issue, joining the recent debate about the enforcement of the art. 119 of the Constitution (fiscal federalism) with a critical analysis of the "sales splitting up method", suggested in order to best realize VAT's decentralization and to make the local civil service aware of its responsibilities.
2007-12
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/30024/1/MPRA_paper_30024.pdf
Villani, Salvatore (2007): Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA. Published in: Rivista economica del Mezzogiorno , Vol. a. XXI, No. 1-2 (March 2008): pp. 103-126.
it
oai:mpra.ub.uni-muenchen.de:31005
2019-09-28T14:43:27Z
7374617475733D696E7072657373
7375626A656374733D48:4832:483230
7375626A656374733D48:4832:483235
7375626A656374733D48:4832:483234
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/31005/
Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera
Luigi, Bernardi
H20 - General
H25 - Business Taxes and Subsidies
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
EU15 and Switzerland are two examples of high and, respectively, low taxation in Europe. It is then interesting to compare the trends that have characterized - in these two different situations - the tax burden, both total and disaggregated. Therefore the first part of the paper discusses the quantitative trends and the institutional developments of the Swiss and of EU15’ tax systems, especially since the ‘90s. The paper then considers the interplay between European taxation and economic and financial crisis, both as to the origin of the crisis and as to its effects on levels and characters of the tax burden. The paper is closed by an assessment of recent proposals for tax reform. The goal is to avoid recessionary effects of the levels of revenues, which are now needed to stabilize public finances in Europe, damaged by the crisis.
2011-05-20
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/31005/1/MPRA_paper_31005.pdf
Luigi, Bernardi (2011): Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera. Forthcoming in: Novità fiscali SUPSI No. 2011 / 5
it
oai:mpra.ub.uni-muenchen.de:31007
2019-09-27T03:31:34Z
7374617475733D696E7072657373
7375626A656374733D48:4832:483230
7375626A656374733D48:4832:483235
7375626A656374733D48:4832:483234
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/31007/
Economic crisis and taxation in Europe
Luigi, Bernardi
H20 - General
H25 - Business Taxes and Subsidies
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
The recent economic crisis and taxation in the advanced countries - especially in the European nations - are linked in several ways. The tax systems may have exacerbated the crisis, and this raises the question of the need for a better system of taxation in certain economic sectors, especially in the banking sector. It is worthwhile examining the various different effects of the crisis on different kinds of tax revenue, as a result of both the automatic stabilizers and the discretional measures which were adopted to sustain the economies. We are going to show that while the former have had a relatively substantial impact, the latter have been of negligible effect. The paper initially offers a critical overview of the just mentioned topics. The European countries are now faced with a difficult trade - off between further tax reductions to sustain economic recovery, and the raising of taxes in order to help stabilize public budgets and debts. Broadly speaking, the most suggested solution consists in the idea of raising taxes whilst making them more growth - friendly. With this in mind, the paper then reconsiders and compares the latest, authoritative proposals for tax reform which in recent years have been proposed not only by international economic organizations, but also by studies in the field. The longstanding principles of broadening the tax base, reducing rates and simplifying the tax system still appear to be at the order of the day. The idea of shifting the tax burden away from labour and capital, whilst increasing taxes on consumption, properties and environmental resources, has also received large support. It is again suggested that efficiency - induced neutrality should characterize the design of the main taxes. While those political factors that have impeded reforms in recent years are still at work, we should remember that tax systems also have other targets than that of favouring neutrality - efficiency, and that in some countries (including Italy) the most urgent, radical reform required is the downsizing of an abnormal level of tax evasion.
2011-05-18
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/31007/1/MPRA_paper_31007.pdf
Luigi, Bernardi (2011): Economic crisis and taxation in Europe. Forthcoming in: Rivista di diritto finanziario e scienza delle finanze No. 2011/2
en
oai:mpra.ub.uni-muenchen.de:32272
2019-09-27T09:35:19Z
7374617475733D696E7072657373
7375626A656374733D44:4437:443730
7375626A656374733D48:4832:483230
7375626A656374733D43:4332:433233
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/32272/
Taxation and political stability
Mutascu, Mihai
Tiwari, Aviral
Estrada, Fernando
D70 - General
H20 - General
C23 - Panel Data Models ; Spatio-temporal Models
The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR) approach in the panel framework, using a country-level panel data from 59 countries for the period 2002 to 2008.
The salient features of this model are: (a) simplicity is based on a limited number of variables(five) are categorical or continuous and not dependent on complex interactions or nonlinear effects. (b) accuracy: a low level of errors, the model achieves a high percentage of accuracy in distinguishing countries with inclination to political instability, compared to countries with political stability, (c) generality: the model allows to distinguish types of political instability, both resulting from acts of violence and failure of democracies to show, and (d) novelty: the model incorporates a tool that helps evaluate and exclude many variables used by the conventional literature. This approach is mainly based on the recognition of state structures and the relations between elites and parties.
2011-07-16
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/32272/2/MPRA_paper_32272.pdf
Mutascu, Mihai and Tiwari, Aviral and Estrada, Fernando (2011): Taxation and political stability. Forthcoming in:
en
oai:mpra.ub.uni-muenchen.de:32283
2019-09-26T12:05:00Z
7374617475733D696E7072657373
7375626A656374733D44:4437:443730
7375626A656374733D48:4832:483230
7375626A656374733D43:4332:433233
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/32283/
Taxation and political stability
Mutascu, Mihai
Tiwari, Aviral
Estrada, Fernando
D70 - General
H20 - General
C23 - Panel Data Models ; Spatio-temporal Models
The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR) approach in the panel framework, using a country-level panel data from 59 countries for the period 2002 to 2008.
The salient features of this model are: (a) simplicity is based on a limited number of variables(five) are categorical or continuous and not dependent on complex interactions or nonlinear effects. (b) accuracy: a low level of errors, the model achieves a high percentage of accuracy in distinguishing countries with inclination to political instability, compared to countries with political stability, (c) generality: the model allows to distinguish types of political instability, both resulting from acts of violence and failure of democracies to show, and (d) novelty: the model incorporates a tool that helps evaluate and exclude many variables used by the conventional literature. This approach is mainly based on the recognition of state structures and the relations between elites and parties.
2011-07-16
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/32283/1/MPRA_paper_32283.pdf
Mutascu, Mihai and Tiwari, Aviral and Estrada, Fernando (2011): Taxation and political stability. Forthcoming in:
en
oai:mpra.ub.uni-muenchen.de:32414
2019-09-30T15:20:29Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D4E:4E31:4E3130
7375626A656374733D42:4232:423232
7375626A656374733D43:4339:433933
7375626A656374733D44:4435:443533
7375626A656374733D44:4437:443730
7375626A656374733D45:4531:453137
7375626A656374733D43:4330:433032
7375626A656374733D43:4337:433732
7375626A656374733D45:4530:453032
7375626A656374733D48:4832:483230
7375626A656374733D4F:4F35:4F3530
7375626A656374733D45:4536:453633
7375626A656374733D43:4337:433730
7375626A656374733D43:4333:433333
7375626A656374733D43:4335:433533
7375626A656374733D42:4232:423233
7375626A656374733D41:4131:413132
7375626A656374733D43:4332:433233
7375626A656374733D44:4437:443732
7375626A656374733D42:4234:423431
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/32414/
Estabilidad política y tributación
Estrada, Fernando
Mutascu, Mihai
Tiwari, Aviral
E62 - Fiscal Policy
N10 - General, International, or Comparative
B22 - Macroeconomics
C93 - Field Experiments
D53 - Financial Markets
D70 - General
E17 - Forecasting and Simulation: Models and Applications
C02 - Mathematical Methods
C72 - Noncooperative Games
E02 - Institutions and the Macroeconomy
H20 - General
O50 - General
E63 - Comparative or Joint Analysis of Fiscal and Monetary Policy ; Stabilization ; Treasury Policy
C70 - General
C33 - Panel Data Models ; Spatio-temporal Models
C53 - Forecasting and Prediction Methods ; Simulation Methods
B23 - Econometrics ; Quantitative and Mathematical Studies
A12 - Relation of Economics to Other Disciplines
C23 - Panel Data Models ; Spatio-temporal Models
D72 - Political Processes: Rent-Seeking, Lobbying, Elections, Legislatures, and Voting Behavior
B41 - Economic Methodology
The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR) approach in the panel framework, using a country-level panel data from 59 countries for the period 2002 to 2008.
The salient features of this model are: (a) simplicity is based on a limited number of variables (five) are categorical or continuous and not dependent on complex interactions or nonlinear effects. (b) accuracy: a low level of errors, the model achieves a high percentage of accuracy in distinguishing countries with inclination to political instability, compared to countries with political stability, (c) generality: the model allows to distinguish types of political instability, both resulting from acts of violence and failure of democracies to show, and (d) novelty: the model incorporates a tool that helps evaluate and exclude many variables used by the conventional literature. This approach is mainly based on the recognition of state structures and the relations between elites and parties.
2011-07-25
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/32414/1/MPRA_paper_32414.pdf
Estrada, Fernando and Mutascu, Mihai and Tiwari, Aviral (2011): Estabilidad política y tributación.
es
oai:mpra.ub.uni-muenchen.de:32557
2019-09-26T22:35:52Z
7374617475733D756E707562
7375626A656374733D44:4436:443633
7375626A656374733D48:4832:483230
7375626A656374733D44:4433:443330
7375626A656374733D5A:5A31:5A3133
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/32557/
Effect of social capital on income distribution preferences: comparison of neighborhood externality between high- and low-income households
Yamamura, Eiji
D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
H20 - General
D30 - General
Z13 - Economic Sociology ; Economic Anthropology ; Social and Economic Stratification
This paper explores how individual preferences for income redistribution are influenced by social capital, which is measured by rates of participation in community activities. I combined individual-level data and place of residence data to examine how social capital accumulated in residential areas influences an individual’s preference for income redistribution. After controlling for individual characteristics, I obtained the following key findings: people are more likely to prefer income redistribution in areas with higher rates of community participation. This tendency is more clearly observed in high-income groups than in low-income groups. This implies that one’s preference for income redistribution is influenced by psychological externalities.
2011-07-24
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/32557/1/MPRA_paper_32557.pdf
Yamamura, Eiji (2011): Effect of social capital on income distribution preferences: comparison of neighborhood externality between high- and low-income households.
en
oai:mpra.ub.uni-muenchen.de:32925
2019-09-26T09:42:41Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D43:4332:433232
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/32925/
A social discount rate for Turkey
Halicioglu, Ferda
Karatas, Cevat
H20 - General
C22 - Time-Series Models ; Dynamic Quantile Regressions ; Dynamic Treatment Effect Models ; Diffusion Processes
ocial Discount Rate (SDR) is a very crucial policy parameter in public project appraisals due to its resource allocation impacts. This study estimates an SDR for Turkey using the Social Time Preference Rate (STPR) approach. The elasticity of the marginal utility consumption, which is the most important component of the STPR, is estimated econometrically from a demand for food approach during the period of 1980-2008. The overall result indicates that the SDR for Turkey is 5.06%. The European Union requires evaluation of the publicly supported commercial projects in terms of the SDR; hence the findings from this study can be used as a useful policy measurement for a full EU member candidate country, Turkey.
2011
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/32925/1/MPRA_paper_32925.pdf
Halicioglu, Ferda and Karatas, Cevat (2011): A social discount rate for Turkey.
en
oai:mpra.ub.uni-muenchen.de:33987
2019-10-01T16:29:51Z
7374617475733D756E707562
7375626A656374733D44:4437:443730
7375626A656374733D48:4832:483230
7375626A656374733D43:4332:433233
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/33987/
Compulsory voting and tax revenues
Mutascu, Mihai
D70 - General
H20 - General
C23 - Panel Data Models ; Spatio-temporal Models
Using a panel-model approach, this paper investigates the validity of the relationship between level of tax revenues and type of voting. The data-set covers the period 2000-2010, and includes 135 countries. The main finding points out that the assumed function is linear and the compulsory vote tends to increase the tax revenues collected by public authority. The analysis in this paper covers the “gap” in the literature in this field.
2011-10-09
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/33987/1/MPRA_paper_33987.pdf
Mutascu, Mihai (2011): Compulsory voting and tax revenues.
en
oai:mpra.ub.uni-muenchen.de:34186
2019-10-04T16:46:44Z
7374617475733D756E707562
7375626A656374733D48:4835:483534
7375626A656374733D48:4832:483230
7375626A656374733D48:4837:483732
7375626A656374733D48:4833:483330
7375626A656374733D48:4832:483234
7375626A656374733D48:4837:483731
7375626A656374733D48:4835:483533
7375626A656374733D48:4834:483430
7375626A656374733D48:4831:483131
7375626A656374733D48:4835:483531
7375626A656374733D48:4835:483532
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/34186/
Legislative turnover, fiscal policy, and economic growth: evidence from U.S. state legislatures
Uppal, Yogesh
Glazer, Amihai
H54 - Infrastructures ; Other Public Investment and Capital Stock
H20 - General
H72 - State and Local Budget and Expenditures
H30 - General
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
H71 - State and Local Taxation, Subsidies, and Revenue
H53 - Government Expenditures and Welfare Programs
H40 - General
H11 - Structure, Scope, and Performance of Government
H51 - Government Expenditures and Health
H52 - Government Expenditures and Education
An examination of how increased turnover among legislators in the fifty U.S. states affects fiscal policy and economic growth finds that it makes legislators short-sighted. Turnover increases the size of government by increasing the shares of both total spending and taxes in income. In particular, turnover increases capital expenditure and income taxes, both of which may cause long-run distortions in the economy. Further, increased turnover, by resulting in inefficient fiscal policy, reduces long-term economic growth.
2011-10
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/34186/1/MPRA_paper_34186.pdf
Uppal, Yogesh and Glazer, Amihai (2011): Legislative turnover, fiscal policy, and economic growth: evidence from U.S. state legislatures.
en
oai:mpra.ub.uni-muenchen.de:34436
2019-09-29T08:34:51Z
7374617475733D696E7072657373
7375626A656374733D45:4536:453632
7375626A656374733D43:4333:433332
7375626A656374733D48:4832:483230
7375626A656374733D45:4532:453230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/34436/
Efectos Macroeconómicos de la Política Fiscal en Ecuador 1993-2009
Carrillo, Paul A.
E62 - Fiscal Policy
C32 - Time-Series Models ; Dynamic Quantile Regressions ; Dynamic Treatment Effect Models ; Diffusion Processes ; State Space Models
H20 - General
E20 - General
Fiscal policy is particularly relevant in dollarized economies. For the case of Ecuador, we analyze the effects of taxes and public spending on the overall performance of the economy for the period 1993-2009. To do this, we use a structural autoregressive vector model (SVAR) incorporating the stylized facts of Ecuador estimated on Gachet et al. (2010). The main results are: i) the taxes have only temporary effects on the ecuadorian economy, ii) the increase in indirect taxes affect negatively on imports, exports and GDP, iii) the increase in direct taxes has a positive effect on exports, vi) a positive shock of government consumption has an effect on taxes and investment, v) fiscal policy instruments have a high interrelation between them.
2010-04
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/34436/2/MPRA_paper_34436.pdf
Carrillo, Paul A. (2010): Efectos Macroeconómicos de la Política Fiscal en Ecuador 1993-2009. Forthcoming in: Revista Fiscalidad , Vol. 6, (2011)
es
oai:mpra.ub.uni-muenchen.de:34785
2019-10-01T10:32:51Z
7374617475733D696E7072657373
7375626A656374733D45:4536:453632
7375626A656374733D43:4333:433332
7375626A656374733D48:4832:483230
7375626A656374733D45:4532:453230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/34785/
Efectos Macroeconómicos de la Política Fiscal en Ecuador 1993-2009
Carrillo, Paul A.
E62 - Fiscal Policy
C32 - Time-Series Models ; Dynamic Quantile Regressions ; Dynamic Treatment Effect Models ; Diffusion Processes ; State Space Models
H20 - General
E20 - General
Fiscal policy is particularly relevant in dollarized economies. For the case of Ecuador, we analyze the effects of taxes and public spending on the overall performance of the economy for the period 1993-2009. To do this, we use a structural autoregressive vector model (SVAR) incorporating the stylized facts of Ecuador estimated on Gachet et al. (2010). The main results are: i) the taxes have only temporary effects on the ecuadorian economy, ii) the increase in indirect taxes affect negatively on imports, exports and GDP, iii) the increase in direct taxes has a positive effect on exports, vi) a positive shock of government consumption has an effect on taxes and investment, v) fiscal policy instruments have a high interrelation between them.
2010-04
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/34785/2/MPRA_paper_34785.pdf
Carrillo, Paul A. (2010): Efectos Macroeconómicos de la Política Fiscal en Ecuador 1993-2009. Forthcoming in: Revista Fiscalidad , Vol. 6, (2011)
es
oai:mpra.ub.uni-muenchen.de:34913
2019-09-26T10:58:17Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D4E:4E31:4E3130
7375626A656374733D45:4533:453332
7375626A656374733D48:4832:483230
7375626A656374733D45:4532:453230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/34913/
Discretionary tax shocks in the United Kingdom 1945-2009: a narrative account and dataset
Cloyne, James S
E62 - Fiscal Policy
N10 - General, International, or Comparative
E32 - Business Fluctuations ; Cycles
H20 - General
E20 - General
This paper constructs a narrative account of all legislated discretionary policy changes in the United Kingdom from 1945 to 2009. Following Romer and Romer (2009, 2010), evidence of the policymakers’ motivation is presented from U.K. official Budget documents together with technical notes, press releases, Acts of Parliament, the Budget speech by the Chancellor of the Exchequer and related entries in the parliamentary record (Hansard). The historical context in which the decision was made is also discussed. Using the given motives I isolate tax policy changes which were not responding to, or influenced by, current or prospective economic shocks. This ‘exogenous’ category is comprised of actions to improve long-run economic performance, those motivated by ideological or political reasons, rulings from external bodies such as courts, and fiscal consolidation measures based on long-run considerations. By contrast, the ‘endogenous’ changes are actions to manage demand, to stimulate production, to offset a debt crisis and those to fund spending decisions. For all the tax changes I collect information on the announcement, implementation and withdrawal dates as well as the type of the tax (such as income tax). The dataset contains nearly 2,500 tax changes and is aggregated into a quarterly series for analysis. In addition to creating a novel dataset this paper also contributes to the post-war history of U.K. taxation.
2010
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/34913/1/MPRA_paper_34913.pdf
Cloyne, James S (2010): Discretionary tax shocks in the United Kingdom 1945-2009: a narrative account and dataset.
en
oai:mpra.ub.uni-muenchen.de:35083
2019-10-03T04:45:14Z
7374617475733D756E707562
7375626A656374733D48:4832:483230
7375626A656374733D51:5131:513138
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/35083/
Tarımsal Korumacılık, Korumacılığın Ölçümü ve Türkiye
Demirdöğen, Alper
H20 - General
Q18 - Agricultural Policy ; Food Policy
This study reviews conceptual framework of agricultural protectionism, relevant measurement issues, and changes in agricultural protectionism with time in selected countries based on the composition of supports. When measuring the levels of agricultural protection, OECD method, the most widespread one, was employed, and related criticisms were discussed. In order to determine levels of protection, 11 countries, which are thought to have a significant role in the world agricultural markets and/or in terms of protectionism, were selected. These countries were grouped as low, medium and high protection countries, based on their Nominal Assistance Coefficients. Further, differing applications and specific conditions of those countries were discussed. Producer Support Estimate Percentages, Nominal Assistance Coefficient and Nominal Protection Coefficient were used to analyze changes in the protection level of the countries.
Nominal Assistance Coefficients are found to be as follows: 1,04-1,11 in low protection countries (Australia, Brazil, China), 1,16-1,43 in medium protection countries (United States of America, European Union, Canada, Russia, Turkey) and 2,12-2,76 in high protection countries (South Korea, Switzerland, Japan). Although share of decoupled payments in support compositions increases, share of market price supports causing price distortions is still high. Furthermore, it was also observed that importance of environmental issues is increasing in almost all countries. Based on nominal protection coefficient, it can be said that countries are protecting staple crops more. In this case, concerns of the countries on being self sufficient at least for these crops and decreasing their dependency on world markets are affecting the decisions of those countries. Hence, it can be concluded that agriculture will remain as the most controversial issue in free trade negotiations.
2011
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/35083/1/MPRA_paper_35083.pdf
Demirdöğen, Alper (2011): Tarımsal Korumacılık, Korumacılığın Ölçümü ve Türkiye.
tr
oai:mpra.ub.uni-muenchen.de:36181
2019-10-03T08:11:55Z
7374617475733D756E707562
7375626A656374733D44:4436:443633
7375626A656374733D48:4832:483230
7375626A656374733D44:4433:443330
7375626A656374733D5A:5A31:5A3133
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/36181/
Effect of social capital on income redistribution preferences: comparison of neighborhood externality between high- and low-income households
Yamamura, Eiji
D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
H20 - General
D30 - General
Z13 - Economic Sociology ; Economic Anthropology ; Social and Economic Stratification
This paper explores how individual preferences for income redistribution are influenced by social capital, which is measured by rates of participation in community activities. Individual-level data and place of residence data were combined to examine how social capital accumulated in residential areas influences an individual’s preference for income redistribution. After controlling for individual characteristics, I obtained the following key findings: people are more likely to prefer income redistribution in areas with higher rates of community participation. This tendency is more clearly observed in high-income groups than in low-income groups. This implies that one’s preference for income redistribution is influenced by psychological externalities.
2012-01-23
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/36181/1/MPRA_paper_36181.pdf
Yamamura, Eiji (2012): Effect of social capital on income redistribution preferences: comparison of neighborhood externality between high- and low-income households.
en
oai:mpra.ub.uni-muenchen.de:36600
2019-09-28T16:45:21Z
7374617475733D756E707562
7375626A656374733D48:4835:483530
7375626A656374733D48:4832:483230
7375626A656374733D4F:4F34:4F3430
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/36600/
The Conditions for a Balanced Growth in a Model with Public Finance: an Analytic Solution
Carboni, Oliviero
Russu, Paolo
H50 - General
H20 - General
O40 - General
This paper studies the equilibrium dynamics of a growth model with public finance
where two different allocations of public resources are considered. The model simulta-
neously determines the optimal shares of consumption, capital accumulation, taxes and
composition of the two different public expenditures which maximize a representative
household’s lifetime utilities for a centralized economy. The analysis supplies a closed
form solution. Moreover, with one restriction on the parameters ( = ) we fully de-
termine the solutions path for all variables of the model and determine the conditions
for a balanced growth.
2011
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/36600/1/MPRA_paper_36600.pdf
Carboni, Oliviero and Russu, Paolo (2011): The Conditions for a Balanced Growth in a Model with Public Finance: an Analytic Solution.
en
oai:mpra.ub.uni-muenchen.de:36698
2019-10-05T00:02:48Z
7374617475733D707562
7375626A656374733D43:4332:433230
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/36698/
A propensity score analysis of public incentives: The Italian case
Affuso, Antonio
C20 - General
H20 - General
Public support to firms has been a traditional and important industrial policy measure in many countries for several decades. One of the reasons for public intervention is the existence of market failures or imperfections. Informational asymmetries between borrowers and lenders of funds in particular are used to justify subsidies to firms, especially small and medium-sized enterprises. Within this framework, the main purpose of public subsidies is offsetting market imperfections.
This paper makes a contribution to current empirical literature by examining the effects of public funding on credit rationing of small and medium-sized Italian firms.
The results suggest that public subsidies reduce the probability of a firm being credit rationing
2011
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/36698/2/MPRA_paper_36698.pdf
Affuso, Antonio (2011): A propensity score analysis of public incentives: The Italian case. Published in: Risk Governance and Control: financial markets and institutions , Vol. 1, No. 1 (January 2011): pp. 85-89.
en
oai:mpra.ub.uni-muenchen.de:36845
2019-09-28T21:18:58Z
7374617475733D756E707562
7375626A656374733D48:4834:483430
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/36845/
The Impact of Taxes on Charitable Giving: Empirical Evidence from the Korean Labor and Income Panel Study
Kwak, Sungil
H40 - General
H20 - General
Households’ or individuals’ decision regarding charitable giving may differby type of recipient of the gift. In light of the relative paucity of empirical research on the impact of tax incentives on charitable giving outside Western countries, empirical research on this topic in South Korea is valuable in order to compare effects across difference tax regimes and in different institutional environments. We use the Korean Labor and Income Panel Study (KLIPS), whose panel structure helps alleviate the omitted variable bias that has often appeared in previous literature using cross-sectional data. This study aims to perform a robust estimation of tax price and income elasticities for charitable contributions in South Korea. First, we use exogenous changes in tax rates resulting from Korean Tax Reform to construct instrumental variables (IVs) for the change in the price of giving. Two tests are undertaken to determine whether the IVs are weak or not: a size-corrected test of a weak IV robust inference for the linear instrumental variable model with autocorrelation and heteroscedasticity recently devised by Finlay and Magnusson; and the LIML CUE-GMM estimation. We find that our instruments are not weak. Following Smith and Blundell, and Rivers and Vuong , we then estimate the random effect (RE) Tobit Model using acontrol function based on the IVs. Using the procedure developed by Mundlak, we estimated a fixed effect model from the RE Tobit model. The tax price and income elasticities from the pseudo-fixed effect Tobit model are found to be significant and the magnitudes are similar to those from the GMM fixed effect and CUE-GMM models. To investigate additional features of the conditional distribution of charitable giving in South Korea, we use the Censored Quantile regression with instrumental variables (CQIV) recently proposed by Chernozhukov, Fernandex-Val, and Kowalski. These estimate indicate that the price elasticity of charitable giving is very heterogenous among donors, while income has a quite uniform and positive effect over the whole range of the giving distribution significantly.
2011-08-31
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/36845/1/MPRA_paper_36845.pdf
Kwak, Sungil (2011): The Impact of Taxes on Charitable Giving: Empirical Evidence from the Korean Labor and Income Panel Study.
en
oai:mpra.ub.uni-muenchen.de:36856
2019-09-30T16:44:53Z
7374617475733D707562
7375626A656374733D48:4837:483730
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/36856/
La finanza pubblica e le imposte sui consumi (1862-1913)
Villani, Salvatore
H70 - General
H20 - General
In questo lavoro, s’intende mostrare come le decisioni adottate in materia di finanza pubblica all’indomani dell’unificazione politica dello Stato italiano, o per meglio dire del Regno d’Italia, abbiano influito negativamente sui meccanismi della produzione e della redistribuzione della ricchezza, contribuendo ad accrescere, piuttosto che a ridurre, gli storici squilibri esistenti fra gli ex-Stati della nostra penisola. La diminuzione della pressione tributaria sulla terra (oltre alla sua non uniforme distribuzione) ed il contemporaneo accrescimento del peso esercitato dalle imposte indirette, in special modo dai dazi comunali di consumo, appaiono al riguardo sintomatici. Dall’analisi effettuata nel lavoro risulta, in particolare, come la differenziazione dei dazi interni di consumo abbia prodotto effetti perversi, sia sul consumo sia sulla produzione (ripercussioni sui salari, sui costi di produzione; riduzione dei consumi; turbative per l’industria e per la libera circolazione delle merci sul territorio nazionale; incentivo al contrabbando e all’evasione fiscale), ma soprattutto ingiuste disparità di trattamento fiscale, danneggiando i ceti più poveri, le classi agricole del Mezzogiorno continentale e quelle regioni del Paese ove erano concentrati i centri più popolati (come il Napoletano e alcuni Comuni dell’Italia centrale).
2011-05-20
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/36856/1/MPRA_paper_36856.pdf
Villani, Salvatore (2011): La finanza pubblica e le imposte sui consumi (1862-1913). Published in: Rivista economica del Mezzogiorno , Vol. XXV, No. 3 (31 September 2011): pp. 635-652.
it
oai:mpra.ub.uni-muenchen.de:37212
2019-09-27T16:33:42Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D48:4832:483230
7375626A656374733D45:4536:453633
7375626A656374733D48:4832:483233
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/37212/
Estado y poder fiscal
Estrada, Fernando
E62 - Fiscal Policy
H20 - General
E63 - Comparative or Joint Analysis of Fiscal and Monetary Policy ; Stabilization ; Treasury Policy
H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies
The hypothesis of this paper is as follows: during the twentieth century, the governments have used measures to overcome emergency crisis. Such measures have had better results in revenue in fiscal expenditures, which have caused severe imbalances in public policy. Otherwise, in Colombia there has been no welfare state but to state contrasts with The minimal state, in the terms used by Robert Nozick
2012
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/37212/1/MPRA_paper_37212.pdf
Estrada, Fernando (2012): Estado y poder fiscal.
es
oai:mpra.ub.uni-muenchen.de:37738
2019-09-27T10:33:08Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D4E:4E31:4E3130
7375626A656374733D45:4533:453332
7375626A656374733D48:4832:483230
7375626A656374733D45:4532:453230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/37738/
Discretionary tax shocks in the United Kingdom 1945-2009: a narrative account and dataset
Cloyne, James S
E62 - Fiscal Policy
N10 - General, International, or Comparative
E32 - Business Fluctuations ; Cycles
H20 - General
E20 - General
This paper constructs a narrative account of all legislated discretionary policy changes in the United Kingdom from 1945 to 2009. Following Romer and Romer (2009, 2010), evidence of the policymakers’ motivation is presented from U.K. official Budget documents together with technical notes, press releases, Acts of Parliament, the Budget speech by the Chancellor of the Exchequer and related entries in the parliamentary record (Hansard). The historical context in which the decision was made is also discussed. Using the given motives I isolate tax policy changes which were not responding to, or influenced by, current or prospective economic shocks. This ‘exogenous’ category is comprised of actions to improve long-run economic performance, those motivated by ideological or political reasons, rulings from external bodies such as courts, and fiscal consolidation measures based on long-run considerations. By contrast, the ‘endogenous’ changes are actions to manage demand, to stimulate production, to offset a debt crisis and those to fund spending decisions. For all the tax changes I collect information on the announcement, implementation and withdrawal dates as well as the type of the tax (such as income tax). The dataset contains nearly 2,500 tax changes and is aggregated into a quarterly series for analysis. In addition to creating a novel dataset this paper also contributes to the post-war history of U.K. taxation.
2010
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/37738/1/MPRA_paper_37738.pdf
Cloyne, James S (2010): Discretionary tax shocks in the United Kingdom 1945-2009: a narrative account and dataset.
en
oai:mpra.ub.uni-muenchen.de:37739
2019-09-26T14:02:40Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D4E:4E31:4E3130
7375626A656374733D45:4533:453332
7375626A656374733D48:4832:483230
7375626A656374733D45:4532:453230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/37739/
Discretionary tax shocks in the United Kingdom 1945-2009: a narrative account and dataset
Cloyne, James S
E62 - Fiscal Policy
N10 - General, International, or Comparative
E32 - Business Fluctuations ; Cycles
H20 - General
E20 - General
This paper constructs a narrative account of all legislated discretionary policy changes in the United Kingdom from 1945 to 2009. Following Romer and Romer (2009, 2010), evidence of the policymakers’ motivation is presented from U.K. official Budget documents together with technical notes, press releases, Acts of Parliament, the Budget speech by the Chancellor of the Exchequer and related entries in the parliamentary record (Hansard). The historical context in which the decision was made is also discussed. Using the given motives I isolate tax policy changes which were not responding to, or influenced by, current or prospective economic shocks. This ‘exogenous’ category is comprised of actions to improve long-run economic performance, those motivated by ideological or political reasons, rulings from external bodies such as courts, and fiscal consolidation measures based on long-run considerations. By contrast, the ‘endogenous’ changes are actions to manage demand, to stimulate production, to offset a debt crisis and those to fund spending decisions. For all the tax changes I collect information on the announcement, implementation and withdrawal dates as well as the type of the tax (such as income tax). The dataset contains nearly 2,500 tax changes and is aggregated into a quarterly series for analysis. In addition to creating a novel dataset this paper also contributes to the post-war history of U.K. taxation.
2012
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/37739/2/MPRA_paper_37739.pdf
Cloyne, James S (2012): Discretionary tax shocks in the United Kingdom 1945-2009: a narrative account and dataset.
en
oai:mpra.ub.uni-muenchen.de:39833
2019-09-27T10:33:53Z
7374617475733D756E707562
7375626A656374733D44:4436:443633
7375626A656374733D48:4832:483230
7375626A656374733D44:4433:443330
7375626A656374733D5A:5A31:5A3133
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/39833/
Trust in government and its effect on preferences for income redistribution and perceived tax burden
Yamamura, Eiji
D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
H20 - General
D30 - General
Z13 - Economic Sociology ; Economic Anthropology ; Social and Economic Stratification
This paper explores how a trust in government shared by neighbors is associated with individual preferences for income redistribution and individual perceptions regarding income tax burden. Three measures for trust in government are used: “trust in ministries and government agencies”, “trust in diet members”, and “trust in members of municipal councils”. After controlling for individual characteristics, the key findings are: (1) people are more likely to express preferences for income redistribution when trust in government in their residential area is high; (2) people are more likely to perceive their tax burden as low when trust in government in their residential area is high; and (3) when the sample is divided into high- and low-income earners, these results are only clearly observed for high-income earners and not low-income earners.
2012-07-03
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/39833/1/MPRA_paper_39833.pdf
Yamamura, Eiji (2012): Trust in government and its effect on preferences for income redistribution and perceived tax burden.
en
oai:mpra.ub.uni-muenchen.de:40050
2019-10-08T10:36:02Z
7374617475733D696E7072657373
7375626A656374733D48:4832:483230
7375626A656374733D48:4833:483330
7375626A656374733D48:4838:483830
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/40050/
Heterogeneity of taxation in EA Member countries and some implications for EA fiscal governance
Bernardi, L.
H20 - General
H30 - General
H80 - General
Notwithstanding the repeated efforts of the European Authorities to harmonize and coordinate countries’ taxation, and in spite of the effects of international tax competition, in 2009 EA taxation was still far from being homogeneous among Member Countries. Given this situation, the purpose of the paper is threefold. First of all, it is designed to provide a detailed overview of the existing differences, in terms of taxation, among EA Members. Secondly, it aims at examining whether these disparities could interfere with EA fiscal governance, the rules of which largely consist in single figures applicable to all the concerned countries. Finally, the analysis wants to ascertain whether the present EU Commission’s suggestions for fiscal consolidation and for tax reforms may differently affect specific countries, given the aforementioned differences in their tax systems. The conclusions include the traditional belief that greater harmonization and coordination of Europe’s tax systems could well improve fiscal governance within the EA.
2012-07-12
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/40050/1/MPRA_paper_40050.pdf
Bernardi, L. (2012): Heterogeneity of taxation in EA Member countries and some implications for EA fiscal governance. Forthcoming in: Rivista di diritto finanziario e scienza delle finanze
it
oai:mpra.ub.uni-muenchen.de:40324
2019-09-26T08:23:34Z
7374617475733D696E7072657373
7375626A656374733D48:4832:483230
7375626A656374733D43:4332:433233
7375626A656374733D51:5135:513534
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/40324/
Influence of clime conditions on tax revenues
Mutascu, Mihai
H20 - General
C23 - Panel Data Models ; Spatio-temporal Models
Q54 - Climate ; Natural Disasters and Their Management ; Global Warming
The paper investigates the effects of clime conditions on collected tax revenues, based on a panel-model approach. The data-set includes 123 countries and covers the period 1996-2010. The main results show that the assumed function is linear, the clime conditions heaving a significant impact on collected tax revenues. Overall, the collected tax revenues tend to increase under cool, polar or boreal climate. The paper extends the literature in the field by focusing on the clime implications in economy and finds new evidences regarding the determinants of collected tax revenues.
2012-06
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/40324/1/MPRA_paper_40324.pdf
Mutascu, Mihai (2012): Influence of clime conditions on tax revenues. Forthcoming in:
en
oai:mpra.ub.uni-muenchen.de:40337
2019-09-26T22:53:12Z
7374617475733D696E7072657373
7375626A656374733D5A:5A31:5A3132
7375626A656374733D48:4832:483230
7375626A656374733D43:4332:433233
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/40337/
Tax revenues under World Religions: a Panel Analysis
Mutascu, Mihai
Z12 - Religion
H20 - General
C23 - Panel Data Models ; Spatio-temporal Models
The aim of paper is to investigate the impact of major religions of the world on collected tax revenues, using a panel-mode approach, with 123 countries, for the period 1996-2010. The paper extends the literature in the field showing how different types of religion influence the level of tax revenues, under an extended set of economic and socio-political control variables. The main finding reveals that collected tax revenues tend to increase under Protestant and Muslim religions.
2012-07
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/40337/1/MPRA_paper_40337.pdf
Mutascu, Mihai (2012): Tax revenues under World Religions: a Panel Analysis. Forthcoming in:
en
oai:mpra.ub.uni-muenchen.de:40347
2019-09-26T12:09:24Z
7374617475733D707562
7375626A656374733D45:4536:453632
7375626A656374733D44:4433:443331
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/40347/
The impact of tax policy on the welfare state
Brad, Anca Maria
E62 - Fiscal Policy
D31 - Personal Income, Wealth, and Their Distributions
H20 - General
The paper seeks to find the impact of tax policy on income and wealth redistribution, as well as its effects on welfare. Redistribution through transfers has a major contribution to reducing inequality and polarization of income. The fiscal reforms in present-day circumstances imply as outcome the so called “tax uniformity”, embedding income redistribution through budgetary mechanisms, an arrangement that greatly depends on the alternative chosen by the authorities for the distribution of tax burden among various categories of contributors. In Eastern European economies, under the absence of a sustainable economic growth and structural reforms, flat taxes can lead to polarization of income. The authors argue that if progressive rates are feasible in eastern countries, taxation reconsideration generates economic effects triggered by the change in tax burden and social effects triggered by a decrease in the unemployment, living conditions, education and labour.
2012
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/40347/1/MPRA_paper_40347.pdf
Brad, Anca Maria (2012): The impact of tax policy on the welfare state. Published in: Crisis Aftermath: Economic policy changes in the EU and its Member States, Conference Proceedings, Szeged, University of Szeged , Vol. ISBN 9, (2012): pp. 182-195.
en
oai:mpra.ub.uni-muenchen.de:41689
2019-09-28T04:30:18Z
7374617475733D756E707562
7375626A656374733D45:4536:453632
7375626A656374733D45:4533:453332
7375626A656374733D4E:4E31:4E3130
7375626A656374733D48:4832:483230
7375626A656374733D45:4532:453230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/41689/
Government spending shocks, wealth effects and distortionary taxes
Cloyne, James S
E62 - Fiscal Policy
E32 - Business Fluctuations ; Cycles
N10 - General, International, or Comparative
H20 - General
E20 - General
This paper investigates the transmission mechanism of government spending shocks in an estimated dynamic general equilibrium model. I construct a New Keynesian model with distortionary labour and capital taxes and with references that allow the wealth effect on labour supply to vary in strength. I show that the interaction of these two features crucially affects the response of the economy to a government spending shock. The model's parameters are therefore estimated (including the tax policy rules) for the United States. I show that the estimated model can match the positive empirical response of key variables including output, consumption and the real wage - a challenge for many New Keynesian models. I find that the estimated importance of the wealth effect is small; that sticky prices, variable capital utilisation, investment adjustment costs and habits all play an important role; and that whilst tax rates rise following the shock, their small magnitude crucially reduces the distortions involved.
2011-07-06
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/41689/1/MPRA_paper_41689.pdf
Cloyne, James S (2011): Government spending shocks, wealth effects and distortionary taxes.
en
oai:mpra.ub.uni-muenchen.de:42242
2013-02-11T12:59:58Z
7374617475733D756E707562
7375626A656374733D44:4436:443632
7375626A656374733D48:4832:483230
7375626A656374733D4B:4B31:4B3133
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/42242/
The Failure of Decoupling Liability and Other Mistakes in Tort Law
baffi, enrico
D62 - Externalities
H20 - General
K13 - Tort Law and Product Liability ; Forensic Economics
In this paper I want to demonstrate that it is not possible, with traditional liability rules, to have one party that takes an efficient level of precaution. Both parties, whaever is the rule, take an excessive level of precaution. The problem is that, when we try to calculate the costs of an activity, we dconsider also the cost of precaution of the other party, but this is not usually done. Also the introduction of a tax (the solution called as "decoupling liability") does not solve the problem because the party who pays the tax does not consider the cost of precaution of the other party. This way of reasoning is instead wrog in unilateral accident where a party does not take precautions. In this case an efficient level of activity is reached. Due to these considerations some traditional conclusions about tort liabiity should be reconsidered
2012
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/42242/1/MPRA_paper_42242.pdf
baffi, enrico (2012): The Failure of Decoupling Liability and Other Mistakes in Tort Law.
en
oai:mpra.ub.uni-muenchen.de:43581
2019-10-10T13:50:28Z
7374617475733D756E707562
7375626A656374733D48:4834:483430
7375626A656374733D48:4832:483230
7375626A656374733D45:4532:453234
7375626A656374733D45:4532:453230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/43581/
Taxes, profits, and employment: a structural axiomatic analysis
Kakarot-Handtke, Egmont
H40 - General
H20 - General
E24 - Employment ; Unemployment ; Wages ; Intergenerational Income Distribution ; Aggregate Human Capital ; Aggregate Labor Productivity
E20 - General
Standard economics is regarded as the theory of the market system. Profit
is the pivotal phenomenon of this system. Contrary to expectations, though,
profit is neither well defined not fully understood. The frailty of the theoretical
core is passed on to the subfields. This paper provides a consistent definition
of profit and applies it to the analysis of the effects of the government sector’s
budget on employment and the profitability of the business sector. Since the
formal point of departure is different from the standard approach it is quite
natural that we arrive at new conclusions in some fundamental issues.
2012-01-31
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/43581/1/MPRA_paper_43581.pdf
Kakarot-Handtke, Egmont (2012): Taxes, profits, and employment: a structural axiomatic analysis.
en
oai:mpra.ub.uni-muenchen.de:43750
2019-10-02T11:44:56Z
7374617475733D756E707562
7375626A656374733D51:5133:513338
7375626A656374733D51:5133:513332
7375626A656374733D48:4832:483230
7375626A656374733D51:5134:513438
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/43750/
Analysis on Conflicts of China’s Coal Tax Reform
Wang, Dong
Q38 - Government Policy
Q32 - Exhaustible Resources and Economic Development
H20 - General
Q48 - Government Policy
This paper investigates the conflicts which are resulted from coal tax reform in China from economic and public policy perspectives. An analytical framework involving actors, values, interests and institution has been applied. China’s central government eagers to achieve fiscal revenue increase, environmental protection and energy conversation goals by a good governance of coal system. As a traditional and feasible policy instrument, taxation is regarded for dealing with energy issues in politics and governance. However, coal tax reform proposal has induced many controversies in China. The causes of that include value conflicts of all actors, competing interests of all parties and institutional barriers of economic, politics and legislation. Therefore, the government cannot regulate coal issues only through taxation. The case reveals that good governance on coal cannot be achieved only by economic tools as the coal system contains so high stake and involves so many players.
2012-10-23
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/43750/1/MPRA_paper_43750.pdf
Wang, Dong (2012): Analysis on Conflicts of China’s Coal Tax Reform.
en
oai:mpra.ub.uni-muenchen.de:46792
2019-09-29T03:20:10Z
7374617475733D707562
7375626A656374733D43:4333:433332
7375626A656374733D45:4536:453632
7375626A656374733D48:4832:483230
7375626A656374733D48:4835:483530
7375626A656374733D48:4836:483630
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/46792/
Lessons Learned from Tax versus Expenditure Based Fiscal Consolidation in the European Transition Economies
Mirdala, Rajmund
C32 - Time-Series Models ; Dynamic Quantile Regressions ; Dynamic Treatment Effect Models ; Diffusion Processes ; State Space Models
E62 - Fiscal Policy
H20 - General
H50 - General
H60 - General
European Union member countries are currently exposed to negative implications of the economic and debt crisis. Questions associated with disputable implications of fiscal incentives seem to be contrary to the crucial need of the effective fiscal consolidation that is necessary to reduce excessive fiscal deficits and high sovereign debts. While challenges addressed to the fiscal policy and its anti-cyclical potential rose steadily but not desperately since the beginning of the economic crisis, the call for fiscal consolidation became urgent almost immediately and this need significantly strengthen after the debt crisis contagion flooded Europe.
In the paper we provide an overview of main trends in public budgets and sovereign debts in ten European transition economies during last two decades. We identify episodes of successful and unsuccessful (cold showers versus gradual) fiscal (expenditure versus revenue based) consolidations by analyzing effects of improvements in cyclically adjusted primary balance on the sovereign debt ratio reduction. We also estimate VAR model to analyze effects of fiscal shocks (based on one standard deviation in total expenditure, direct and indirect taxes) to real output. It is expected that responses of real output to different types of (consolidating) fiscal shocks may vary and thus provide more precise ideas about a feasibility (i.e. side effects on the macroeconomic performance) of expenditure versus revenue based fiscal consolidation episodes. Economic effects of fiscal consolidating adjustments are evaluated for two periods (pre-crisis and extended) to reveal crisis effects on fiscal consolidation efforts.
2013-02
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/46792/1/MPRA_paper_46792.pdf
Mirdala, Rajmund (2013): Lessons Learned from Tax versus Expenditure Based Fiscal Consolidation in the European Transition Economies. Published in: Journal of Applied Economic Sciences , Vol. 8, No. 1 (April 2013): pp. 73-98.
en
oai:mpra.ub.uni-muenchen.de:47090
2019-09-26T09:26:02Z
7374617475733D756E707562
7375626A656374733D48:4832
7375626A656374733D48:4832:483230
7375626A656374733D48:4832:483233
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/47090/
The Measurement of Tax Elasticity in India: A Time Series Approach
Acharya, Hem
H2 - Taxation, Subsidies, and Revenue
H20 - General
H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies
Revenue generation is an important goal of tax reform. The built-in responsiveness of revenues to changes in income, tax elasticity, provides very critical information for tax policy formulation. This paper utilises a time series approach to empirically estimate tax elasticities for India for the period 1991-2010. Tax elasticities are computed for income, turnover, excise, import and total taxes for the post-reform period. The elasticity coefficients reveal a low responsiveness of taxes to income growth and the value being less than unity in most of the cases.
2011-01
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/47090/2/MPRA_paper_47090.pdf
Acharya, Hem (2011): The Measurement of Tax Elasticity in India: A Time Series Approach.
en
oai:mpra.ub.uni-muenchen.de:48054
2019-09-27T00:46:45Z
7374617475733D756E707562
7375626A656374733D44:4435:443532
7375626A656374733D44:4439:443931
7375626A656374733D45:4532
7375626A656374733D45:4532:453231
7375626A656374733D45:4536:453635
7375626A656374733D48:4832:483230
7375626A656374733D49:4931:493130
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/48054/
Cross-subsidization in employer-based health insurance and the effects of tax subsidy reform
Pashchenko, Svetlana
Porapakkarm, Ponpoje
D52 - Incomplete Markets
D91 - Intertemporal Household Choice ; Life Cycle Models and Saving
E2 - Consumption, Saving, Production, Investment, Labor Markets, and Informal Economy
E21 - Consumption ; Saving ; Wealth
E65 - Studies of Particular Policy Episodes
H20 - General
I10 - General
A major source of insurance coverage for non-elderly adults in the US is employer-based health insurance market. Every participant of this market gets a tax subsidy since premiums are excluded from taxable income. However, people have different incentives to participate in the employer-based pool - since premiums are independent of individual risk, high-risk individuals receive implicit cross-subsidies from low-risk individuals. In this paper we explore several ways to reform the tax subsidy by taking this implicit cross-subsidization into account. We construct a general equilibrium heterogeneous agents model and calibrate it using the Medical Expenditure Panel Survey Dataset. We find that even though the complete elimination of the tax subsidy leads to the unraveling of the employer-based pool, there is still room for substantial savings by targeting the tax subsidy. More specifically, the same level of risk-sharing in the employer-based market can be achieved at one third of the current costs if i) the tax subsidy is targeted only towards low-risk people who have weak incentives to participate in the pool, and ii) employer-based insurance premiums become age-adjusted. To improve welfare outcome of this reform the tax subsidy should also be extended to low-income individuals.
2013-05-08
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/48054/1/MPRA_paper_48054.pdf
Pashchenko, Svetlana and Porapakkarm, Ponpoje (2013): Cross-subsidization in employer-based health insurance and the effects of tax subsidy reform.
en
oai:mpra.ub.uni-muenchen.de:48250
2019-09-27T13:25:59Z
7374617475733D756E707562
7375626A656374733D45:4534:453433
7375626A656374733D47:4733:473332
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/48250/
Risk Premium, Interest Rate Differential, and Subsidized Lending in Pakistan
Shabbir, Safia
Iqbal, Javed
Hameed, Saima
E43 - Interest Rates: Determination, Term Structure, and Effects
G32 - Financing Policy ; Financial Risk and Risk Management ; Capital and Ownership Structure ; Value of Firms ; Goodwill
H20 - General
Episodes of monetary contraction increases the risk premium of the enterprises which results in higher effective interest rate differential between market loans and subsidized loan; making these firms more reliant on subsidized loans. Since subsidies are easier to exploit and hard to administer. This study evaluates the subsidized lending schemes of Pakistan using information on risk premium and effective interest rate differential of 174 exporting corporate firms over thirteen years (1999-2011). Our results shows that export finance schemes (EFS) helped promoting exports, while long term financing facility (LTFF) facilitated fixed capital formation of these corporate firms. Additionally, using matched sample with loan level data from eCIB, we found that during the phases of high interest rate differential enterprises substituted their short term market loans with subsidized loans (export finance); while no such substitution is observed between long term loans and LTFF.
2013-06-20
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/48250/1/MPRA_paper_48250.pdf
Shabbir, Safia and Iqbal, Javed and Hameed, Saima (2013): Risk Premium, Interest Rate Differential, and Subsidized Lending in Pakistan.
en
oai:mpra.ub.uni-muenchen.de:48771
2019-09-26T17:18:49Z
7374617475733D756E707562
7375626A656374733D48:4831:483131
7375626A656374733D48:4832:483230
7375626A656374733D4E:4E34:4E3437
7375626A656374733D50:5031:503136
7375626A656374733D51:5131:513133
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/48771/
Political Structure as a Legacy of Indirect Colonial Rule: Bargaining between National Governments and Rural Elites in Africa
Mizuno, Nobuhiro
H11 - Structure, Scope, and Performance of Government
H20 - General
N47 - Africa ; Oceania
P16 - Political Economy
Q13 - Agricultural Markets and Marketing ; Cooperatives ; Agribusiness
Alliances between national governments and rural elites are observed in post-colonial Africa.
In such alliances, the national governments preserve rural-elite authority formed during the colonial era and cede their resources and prerogatives to the rural elites.
This paper develops a model of bargaining between a national government and a rural elite, in which the bargaining power of the national government is endogenously explained by the ability of the rural elite to compel obedience from rural residents.
Since indirect colonial rule is a significant source of the rural-elite control over residents, the result implies that cross-regional variations in colonial policies lead to variations in the feature of post-colonial alliances between African national governments and rural elites.
2013-08-01
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/48771/1/MPRA_paper_48771.pdf
Mizuno, Nobuhiro (2013): Political Structure as a Legacy of Indirect Colonial Rule: Bargaining between National Governments and Rural Elites in Africa.
en
oai:mpra.ub.uni-muenchen.de:48821
2019-10-02T16:00:54Z
7374617475733D707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4833:483330
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/48821/
Cyclicality of statutory tax rates
Strawczynski, Michel
H20 - General
H30 - General
Most studies on cyclical fiscal policy ignore statutory taxes due to a lack of data. In this paper I build on singular data on statutory tax rates in Israel, in order to study how they are changed by the government in expansions and recessions. After differentiating between ideological (exogenous) tax changes, to those that react to the cycle (endogenous) using Romer and Romer (2010) technique, I check whether endogenous statutory tax rates are a-cyclical or counter-cyclical, as recommended by theoretical models. I found that while direct taxes are a-cyclical, indirect taxes (and in particular VAT) are changed procyclically. A pseudo-panel analysis based on the different types of taxation and a panel analysis based on indirect taxation, show that the main reason for statutory tax changes is the existence of economic crises; this explanation is stronger than economic considerations like population or expenditure growth, legal considerations like the rigidity for changing statutory taxes, and income distribution considerations like the incidence on the bottom income decile.
2013-08-02
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/48821/1/MPRA_paper_48821.pdf
Strawczynski, Michel (2013): Cyclicality of statutory tax rates. Published in: Falk Institute Working Paper No. 13.03 (2 August 2013): pp. 1-36.
en
oai:mpra.ub.uni-muenchen.de:49810
2019-09-28T01:21:01Z
7374617475733D707562
7375626A656374733D48:4832:483230
7375626A656374733D48:4832:483234
7375626A656374733D48:4832:483236
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/49810/
An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94
Cebula, Richard
H20 - General
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
H26 - Tax Evasion and Avoidance
This study empirically examines the impact of federal income tax rates, IRS penalties on unpaid tax liabilities, and audit rates by the Internal Revenue Service on the size of the underground economy in the United States. Recent data generated by Edgar Feige are used to measure the size of the underground economy. Based on ordinary least squares estimates, it is found that the maximum marginal personal income tax rate raises the size of the underground economy. In addition, the size of the underground economy is found to be a decreasing function of both the percentage of tax returns audited and the penalties imposed by the IRS on unpaid taxes.
1996-01-18
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/49810/1/MPRA_paper_49810.pdf
Cebula, Richard (1996): An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94. Published in: The American Journal of Economics and Sociology , Vol. 56, No. 2 (30 April 1997): pp. 173-186.
en
oai:mpra.ub.uni-muenchen.de:49917
2019-09-27T09:03:02Z
7374617475733D756E707562
7375626A656374733D43:4336:433632
7375626A656374733D45:4532:453230
7375626A656374733D45:4533:453332
7375626A656374733D48:4832:483230
74797065733D7061706572
https://mpra.ub.uni-muenchen.de/49917/
Progressive income taxes and macroeconomic instability
Ismael, Mohanad
C62 - Existence and Stability Conditions of Equilibrium
E20 - General
E32 - Business Fluctuations ; Cycles
H20 - General
This paper aims to study the stability properties of a two-period over- lapping generations model (OLG) with a progressive labor-income taxa- tion rule. In this case, wage income tax rates are increasing with agent's income. Each representative agent lives two periods: youth and adult- hood. In the first period, agents choose labor supply and allocate their after-tax income between consumptions and savings (capital accumula- tions). In the second period, agents are retired and consume entirely their savings returns. It is shown that progressive labor-income taxation policy acts as a destabilizing factor in the sense that a higher progressivity makes the emergence of indeterminacy and endogenous fluctuations more likely. These fluctuations appear if the elasticity of capital-labor substi- tution is sufficiently low. Moreover, we show that saving rate widens the range of parameters giving rise to endogenous fluctuations. The analytical findings are completed by a numerical example.
2011-03-28
MPRA Paper
NonPeerReviewed
application/pdf
en
https://mpra.ub.uni-muenchen.de/49917/1/MPRA_paper_49917.pdf
Ismael, Mohanad (2011): Progressive income taxes and macroeconomic instability.
en
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