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The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to...
Persistent link: https://www.econbiz.de/10012420106
stability without affecting income equality. Immediately following the publication of Keynes's General Theory, Kalecki … recognized that the theory of tax had to be re-thought, as aggregate income could no longer be thought of as fixed with respect … without having a negative impact on equity. They incorporate Kalecki's theory of tax incidence into an analysis of income …
Persistent link: https://www.econbiz.de/10014473969
George Warde Norman was a Director of the Bank of England from 1821 to 1872, a key figure behind the Bank Charter Act of 1844, and one of the founders of the Political Economy Club. In 1821 G.W. Norman began an essay on taxation as part of the utilitarian programme. His vision was for increased...
Persistent link: https://www.econbiz.de/10014474056
In most industrialized countries the tax burden of poor people has increased dramatically over the last few decades. This book analyses both the political origins of this increase and its consequences for the labour market
Persistent link: https://www.econbiz.de/10011850803
"Combining theoretical and practical aspects of policy analysis, this book evaluates actual and proposed policy reforms to income tax and transfer systems, using a behavioural tax microsimulation model. It highlights how these models allow for the full details of tax systems and the considerable...
Persistent link: https://www.econbiz.de/10013331161
In Fiscal Policy and Social Welfare John Creedy examines alternative tax and transfer systems and their redistributive effects. Drawing on original research, this volume concentrates on modelling tax structures and their implications for social welfare and income distribution. After reviewing...
Persistent link: https://www.econbiz.de/10014473921
The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review...
Persistent link: https://www.econbiz.de/10011850588
-Taking: Theory and Evidence for the U.S.', Journal of Public Economics, 91 (7-8), August, 1479-505 -- Åsa Hansson (2012), 'Tax Policy … Looney and Kory Kroft (2009), 'Salience and Taxation: Theory and Evidence', American Economic Review, 99 (4), September, 1145 …
Persistent link: https://www.econbiz.de/10012419868
empirical information, while at the same time presenting an overview of the latest theory and best practices. In doing so, many …
Persistent link: https://www.econbiz.de/10014474084
The 1964 Kennedy-Johnson tax cut is often cited as the single most successful application of Keynesian stabilization policy. The author challenges this orthodox historical view by exposing the haphazard planning, simplistic economic theorizing, irreconcilable numerical projections, and partisan...
Persistent link: https://www.econbiz.de/10014473869