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Comparing Average and Marginal Tax Rates Under the FairTax and the Current System of Federal Taxation
Kotlikoff, Laurence J. - 2005
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/10012466840
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The Role of Indicators in Structural Surveillance
1990
considerations. Potential indicators are examined for six areas -- taxation, trade, industry, agriculture, labour markets and …
Persistent link: https://www.econbiz.de/10012444002
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Increasing Efficiency and Reducing Complexity in the Tax System in the United States
Herd, Richard - 2001
of improvements that could help reduce the distortions that taxation creates in the economy and so boost long …-run economic performance. The most noticeable gains could come from reforming the taxation of the income from capital. Savings are … income depending on the sector in which it is invested and the financing instruments that are used. In addition, taxation of …
Persistent link: https://www.econbiz.de/10012445968
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Bedingungen und Ziele für eine Reform der Unternehmensbesteuerung
Lietmeyer, Volker; Petzold, Oliver - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 85 (2005) 9, pp. 590-599
Persistent link: https://www.econbiz.de/10003105966
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Who Pays Sin Taxes? : Understanding the Overlapping Burdens of Corrective Taxes
Conlon, Christopher; Rao, Nirupama L.; Wang, Yinan - National Bureau of Economic Research - 2021
We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing...
Persistent link: https://www.econbiz.de/10012660071
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Which Effective Tax Rate?
Fullerton, Don - 1983
In estimating the effects of capital income taxation, different studies measure different effective tax rates. This …
Persistent link: https://www.econbiz.de/10012477979
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Investment in Energy Infrastructure and the Tax Code
Metcalf, Gilbert E. - 2009
Federal tax policy provides a broad array of incentives for energy investment. I review those policies and construct estimates of marginal effective tax rates for different energy capital investments as of 2007. Effective tax rates vary widely across investment classes. I then consider...
Persistent link: https://www.econbiz.de/10012463220
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How Far Are We From The Slippery Slope? The Laffer Curve Revisited
Trabandt, Mathias - 2009
We compare Laffer curves for labor and capital taxation for the US, the EU-14 and individual European countries, using …
Persistent link: https://www.econbiz.de/10012463307
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Effective Tax Rates in Macroeconomics : Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption
Mendoza, Enrique G. - 1994
This paper proposes a method for computing tax rates using national accounts and revenue statistics. Using this method we construct time-series of tax rates for large industrial countries. The method identifies the revenue raised by different taxes at the general government level and defines...
Persistent link: https://www.econbiz.de/10012474047
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Fiscal Reform and Government Debt in Japan : A Neoclassical Perspective
Hansen, Gary - 2013
Past government spending in Japan is currently imposing a significant fiscal burden that is reflected in a net debt to output ratio near 150 percent. In addition, the aging of Japanese society implies that public expenditures and transfers payments relative to output are projected to continue to...
Persistent link: https://www.econbiz.de/10012459229