Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

The aim of this study is to analyze redistribution within the Austrian tax-benefit system. In this work we take a … comprehensive view and include not only direct taxation and cash benefits, but also indirect taxes and in-kind transfers. We look at … two kinds of redistribution: between the households belonging to different income groups, and between generations, taking …

This paper uses standard fiscal incidence analysis to study how much income redistribution and poverty reduction are …

through indirect tax collection. The effect on the labor market is different for unskilled workers--whose higher supply …

they help taxpayers better navigate tax deductions and benefits, leading individuals to pay zero taxes. … threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals … complete their tax forms independently, while the complex regime mandates the use of a public accountant for maintaining …

This paper provides long- and short-run tax buoyancy estimates for a group of 12 Caribbean countries over the period … 1991-2017. Using panel regressions , the study found that the long- and short-run tax buoyancy estimates are statistically … greater than one. However, the results vary by tax categories: with respect to indirect taxes, which accounts for almost 65 …

Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal …