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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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EQUITY AND INCOME TAX REDISTRIBUTION
CONSTANTIN, TULAI; CARMEN, MOGA AURA; LIANA, SCHIAU LAURA; … - In: Annals of Faculty of Economics 1 (2010) 2, pp. 652-656
Two issues are covered by this study: 1) critical analysis and systematization of equity controversies and 2) attempts of finding technical solutions for measuring fiscal inequality, closely related to the redistributive role of income tax.
Persistent link: https://www.econbiz.de/10008829801
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Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing
Jones, Randall S. - Economics Department, Organisation de Coopération et … - 2009
Korea has one of the lowest tax burdens in the OECD area, reflecting its small public sector. However, rapid population ageing will put upward pressure on government spending. The challenge is to meet the long-run need for greater expenditures and tax revenue while sustaining strong economic...
Persistent link: https://www.econbiz.de/10005045955
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Reforming the Polish Tax System to Improve its Efficiency
Serres, Alain de - Economics Department, Organisation de Coopération et … - 2008
The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous...
Persistent link: https://www.econbiz.de/10005046187
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Economic Effects of VAT Reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has … only negligible redistributive effects. Instead, reduced VAT are found to act as industry-specific subsidies. Whereas the … overall welfare effects of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised VAT combined with …
Persistent link: https://www.econbiz.de/10010297538
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Economic Effects of VAT Reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006
quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has … only negligible redistributive effects. Instead, reduced VAT are found to act as industry-specific subsidies. Whereas the … overall welfare effects of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised VAT combined with …
Persistent link: https://www.econbiz.de/10005097642
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian G. - 2019
EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …
Persistent link: https://www.econbiz.de/10012018317
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …
Persistent link: https://www.econbiz.de/10012109729
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Welfare impact of broadening VAT by exempting local food markets: The case of Bangladesh
Levin, Jörgen; Sayeed, Yeasmin - 2014
The spread of value-added tax (VAT) in developing countries has been dramatic since the beginning of 1990's. Adopted by … more than 130 countries, including many of the poorest, VAT has been, and remains, the key of tax reform in many developing … countries. While adopting VAT, there are arguments for and against uniform general VAT system. A uniform and general VAT on all …
Persistent link: https://www.econbiz.de/10012654400
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian G. - 2017
We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of value added tax rates, beer excise tax rates, and beer prices in a panel of monthly data from 1996 to 2016 of all current 28 EU member states, we estimate the tax pass-through of...
Persistent link: https://www.econbiz.de/10011787839