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Citizenship tests in five Countries: An expression of political liberalism?
Michalowski, Ines - Wissenschaftszentrum Berlin für Sozialforschung (WZB) - 2009
the US, Austria, the UK, Germany, and the Netherlands. A central question discussed is whether these tests can be …: countries with rather restrictive citizenship regimes such as Austria or Germany have opted for a citizenship test with a …Engaging discussions on civic integration for immigrants, this comparison systematically analysis citizenship tests in …
Persistent link: https://www.econbiz.de/10010981651
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The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?
Goldberg, Daniel S. - 2007
This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...
Persistent link: https://www.econbiz.de/10009432056
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Revisiting the Equity-Efficiency Trade-off: Taxation with Non-Cooperative Families
Balestrino, Alessandro - In: FinanzArchiv: Public Finance Analysis 60 (2004) 4, pp. 515-515
We consider an economy with intrahousehold inequality where household public goods like child care or care of the elderly are produced at home using time. Noncooperative behavior determines an inefficiently low provision of such goods, and the presence of contribution productivity differentials...
Persistent link: https://www.econbiz.de/10005241839
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Tax Reform in the China Context: The corporate tax unit & Chinese enterprise
Sharkey, Nolan - Australian Taxation Studies Program (ATAX), Faculty of Law - 2005
Research into the relationships between people and organizations that drive social behaviour and institutions in China has produced some profound findings on the structure of society in China. The network structure of private enterprise and the importance of Guanxi are often highlighted. While...
Persistent link: https://www.econbiz.de/10005523845
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Widening of Tax Base and Evasion of Tax: Thirty-third Report of the Standing Committee on Finance (2005-06)
eSocialSciences; Standing Committee on Finance - 2006
The challenge to the tax system to expand both the revenue base and progressively bring into the net larger number of taxpayers remains as daunting as ever. The object is not to ignore the generally beneficial impact of deregulation and tax friendly measures in providing a more conducive...
Persistent link: https://www.econbiz.de/10005528346
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Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries
Bird, Richard M.; Zolt, Eric M. - In: World Development 39 (2011) 10, pp. 1691-1703
The dual income tax combines a progressive tax on labor income and a lower flat tax on income from capital. Unlike flat tax systems, a dual income tax provides developing countries greater flexibility in addressing tax competition while retaining progressivity. Countries could use the move to a...
Persistent link: https://www.econbiz.de/10010574051
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The Potential Impact of Tax Reform on Farm Businesses and Rural Households
Williamson, James M.; Durst, Ron L.; Farrigan, Tracey L. - Economic Research Service, Department of Agriculture - 2013
Several proposals calling for fundamental reform of the Federal income tax system have been put forth, including a report by the co-chairs of the National Commission on Fiscal Responsibility. The primary elements of reform—eliminating tax preferences, restructuring capital gains and dividend...
Persistent link: https://www.econbiz.de/10011068336
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Impacto de una reforma fiscal sobre el bienestar económico en un ambiente de incertidumbre
Venegas-Martínez, Francisco; Rodríguez-Nava, Abigail; … - Volkswirtschaftliche Fakultät, … - 2014
This research is aimed at examining the impact of tax reform on economic welfare in an environment of uncertainty in a small open economy with a regime of flexible exchange rate. It is assumed that the economy is populated by identical rational risk-averse individuals. Unlike the typical...
Persistent link: https://www.econbiz.de/10011111365
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Personal Income Tax Reform and Revenue Potential in Transition
Bogetic, Zeljko; Hassan, Fareed - EconWPA - 2005
The paper uses the 1992 household survey for Bulgaria to show poor revenue performance of the income tax structure prevailing in 1992, which did not take into account the underlying distribution of income. The paper shows that Bulgaria can benefit from a much lower and simpler income tax rate...
Persistent link: https://www.econbiz.de/10005560954