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Comparing Average and Marginal Tax Rates Under the Fairtax and the Current System of Federal Taxation
Kotlikoff, Laurence J. - 2007
This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift...
Persistent link: https://www.econbiz.de/10012778621
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How Globalization Affects Tax Design
Hines Jr., James R. - 2010
The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated...
Persistent link: https://www.econbiz.de/10012757962
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Taxing Corporate Income
Auerbach, Alan J. - 2010
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of...
Persistent link: https://www.econbiz.de/10012758140
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Capital Levies and Transition to a Consumption Tax
Kaplow, Louis - 2010
The merits of capital levies depend on the likelihood of repetition, the extent of anticipation, and its effects on distribution. The relevance of these features, which in varying degrees is underdeveloped or underappreciated in pertinent literatures, is elaborated and then considered with...
Persistent link: https://www.econbiz.de/10012761466
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The Right Type of Legislator : A Theory of Taxation and Representation
Mattozzi, Andrea - 2018
We develop a theory of taxation and the distribution of government spending in a citizen-candidate model of legislatures. Individuals are heterogeneous in two dimensions: productive ability in the private sector and negotiating ability in politics. When these are positively correlated, rich...
Persistent link: https://www.econbiz.de/10012928313
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A Variational Approach to the Analysis of Tax Systems
Golosov, Mikhail - 2015
We develop a general method to study the effects of non-linear taxation in dynamic settings using variational arguments. We first derive general theoretical formulas that characterize the welfare effects of local tax reforms and, in particular, the optimal tax system, potentially restricted...
Persistent link: https://www.econbiz.de/10013031295
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Socioeconomic Differences in the Impact of Smoking Tobacco and Alcohol Prices on Smoking in India
Guindon, G. Emmanuel - 2011
The threat posed by smoking to health in India is severe. Already 1 in 5 of all adult male deaths and 1 in 20 of all … adult female deaths at ages 30-69 are due to smoking and India will soon have 1 million smoking deaths a year. Increasing … smoked tobacco in India, are largely untaxed, while cigarettes are taxed at about 40% of retail price, well below the 65 …
Persistent link: https://www.econbiz.de/10013118833
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Tax Law Changes, Income Shifting and Measured Wage Inequality : Evidence from India
Sivadasan, Jagadeesh - 2006
We use a large dataset covering all registered plants in the manufacturing sector in India over the period 1986 to 1995 …
Persistent link: https://www.econbiz.de/10012780119
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Trade Adjustment and Human Capital Investments : Evidence from Indian Tariff Reform
Edmonds, Eric V. - 2010
decisions? We examine this question in the context of India's 1991 tariff reforms. Overall, in the 1990s, rural India … India's rise in schooling and a third of the fall in child labor during the 1990s can be explained by falling poverty and …
Persistent link: https://www.econbiz.de/10012760403
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An Optimal Tax System
Kaplow, Louis - 2011
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is...
Persistent link: https://www.econbiz.de/10013122469