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Land Taxes and Revenue Needs as Communities Grow and Decline: Evidence from New Zealand
Kerr, Suzi; Aitken, Andrew; Grimes, Arthur - Motu: Economic & Public Policy Research - 2004
New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general charges. We explore the efficiency and equity of this system at both national and local levels. We...
Persistent link: https://www.econbiz.de/10005413325
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Fiscal Redistribution and Social Welfare
Coady, David P. - 2019
discussion of fiscal redistribution within the standard social welfareframework, which lends itself to a transparent and … practical evaluation of the extent anddeterminants of fiscal redistribution. Differences in fiscal redistribution are decomposed … factorsexplaining differences in their fiscal redistribution and to discuss patterns in fiscalredistribution highlighted in the …
Persistent link: https://www.econbiz.de/10012889140
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Is Local Consumer Protection Law a Better Redistributive Mechanism Than the Tax System?
Galle, Brian D. - 2011
redistribution through local tort or contract law is superior to either national or local redistributive taxation. The heart of the … capture social preferences for redistribution. At the same time, attempts to enact redistributive taxes at the local level … incorporation of local preferences for redistribution, while reducing deadweight losses. The deadweight losses of legal rules are …
Persistent link: https://www.econbiz.de/10013134618
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Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income
Giertz, Seth H. - 2012
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level …
Persistent link: https://www.econbiz.de/10013099765
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Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income
Giertz, Seth H. - 2013
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level …
Persistent link: https://www.econbiz.de/10013085724
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Migration elasticities, fiscal federalism and the ability of states to redistribute income
Giertz, Seth H.; Tosun, Mehmet Serkan - 2012
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level. -- fiscal federalism ; income redistribution …
Persistent link: https://www.econbiz.de/10009581381
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The Tax System in India; Could Reform Spur Growth?
Poirson, Hélène - International Monetary Fund (IMF) - 2006
This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high...
Persistent link: https://www.econbiz.de/10005599550
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U.S. Tax Reform; An Overview of the Current Debate and Policy Options
Dalsgaard, Thomas - International Monetary Fund (IMF) - 2005
In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...
Persistent link: https://www.econbiz.de/10005825846
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Political Economy of Multi-Level Tax Assignments in Latin American Countries; Earmarked Revenue Versus Tax Autonomy
Brosio, Giorgio; Ahmad, Ehtisham - International Monetary Fund (IMF) - 2008
A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the...
Persistent link: https://www.econbiz.de/10005263686