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The elasticity of taxable income : new data and estimates for South Africa
Kemp, Johannes Hermanus - 2020
The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax … phenomenon of 'bracket creep' to produce updated estimates of the elasticity of taxable income for South Africa. Whereas the … tax certificate (IRP5) forms. The elasticity of taxable income is estimated at around 0.4, somewhat higher than the …
Persistent link: https://www.econbiz.de/10012181104
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The elasticity of taxable income during the 1990s : new estimates and sensitivity analyses
Giertz, Seth H. - In: Southern economic journal 77 (2010) 2, pp. 406-433
Persistent link: https://www.econbiz.de/10008735703
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Taxable Income Elasticities in Developing Countries : Evidence From Ecuador
Castillo, Jose G.; Bermúdez, Natalia - 2022
is the Elasticity of Taxable Income (ETI). This paper contributes to the estimation of the ETI in developing economies …
Persistent link: https://www.econbiz.de/10014243861
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Impact of Value-Added Tax (VAT) revenue in major states of India
Khan, Mohd. Azam; Shadab, Nagma - In: Romanian journal of fiscal policy : RJFP 4 (2013) 1, pp. 27-46
case for state VAT in India has been advocated mainly on the grounds of higher revenue efficiency vis-à-vis the combined … revenue, its buoyancy, and efficiency of states sales tax/value added tax. …
Persistent link: https://www.econbiz.de/10010480259
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Determining Countries' Tax Effort
Pessino, Carola - 2012
This paper presents a model to determine the tax effort and tax capacity of 96 countries and the main variables from which they depend. The results and the model allow us to clearly determine which countries are near their tax capacity and which are some way from it, and therefore, could...
Persistent link: https://www.econbiz.de/10013101189
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For Corporate Taxes : Lower Rates, Raise Revenues
Parks, Bill - 2015
Persistent link: https://www.econbiz.de/10013010024
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Federal Income Tax Revenue Volatility Since 1966
Dauchy, Estelle P. - 2015
Over the past two decades, the volatility of the United States federal income tax revenue has increased. Looking deeper into the income composition of taxable sources, we find that tax revenue has increased its dependence on volatile — broadly defined--capital income, due in part to an...
Persistent link: https://www.econbiz.de/10013034755
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Fiscal Resilience Building : Insights from a New Tax Revenue Diversification Index
Compaoré, Ali - 2020
Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and unlike the few existing tax diversification indices,...
Persistent link: https://www.econbiz.de/10012828219
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Determining countries’ tax effort.
Pessino, Carola; Fenochietto, Ricardo - In: Hacienda Pública Española 195 (2010) 4, pp. 65-87
This paper presents a model to determine the tax effort and tax capacity of 96 countries and the main variables from which they depend. The results and the model allow us to clearly determine which countries are near their tax capacity and which are some way from it, and therefore, could...
Persistent link: https://www.econbiz.de/10009201034
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Tax Knowledge and Tax Manipulation : A Unifying Model
Craig, Ashley C.; Slemrod, Joel - National Bureau of Economic Research - 2022
We provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes. In this sense, learning about tax minimization...
Persistent link: https://www.econbiz.de/10013334370