Download or read book Equivalence Scales Horizontal Equity and Optimal Taxation written by Yves Balcer and published by . This book was released on 1980 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Discussion Papers written by and published by . This book was released on 1980 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Nature of Horizontal Equity and the Principle of Broad Based Taxation written by Richard Abel Musgrave and published by . This book was released on 1982 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Poverty and Equity written by Jean-Yves Duclos and published by IDRC. This book was released on 2006-06-28 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text addresses the understanding and alleviation of poverty, inequality, and inequity using a unique and broad mix of concepts, measurement methods, statistical tools, software, and practical exercises. Part I discusses basic fundamental issues of well-being and poverty measurement. Part II develops an integrated framework for measuring poverty, social welfare, inequality, vertical equity, horizontal equity, and redistribution. Part III presents and develops recent methods for testing the robustness of distributive rankings. Part IV discusses ways of using policy to alleviate poverty, improve welfare, increase equity, and assess the impact of growth. Part V applies the tools to real data. Most of the book’s measurement and statistical tools have been programmed in DAD, a well established and widely available free software program that has been tailored especially for income distribution analysis and is used by scholars, researchers, and analysts in nearly 100 countries worldwide. It requires basic understanding of calculus and statistics. Abdelkrim Araar and Jean-Yves Duclos teach economics at Université Laval in Québec City.

Download or read book The Economics of Taxation second edition written by Bernard Salanie and published by MIT Press. This book was released on 2011-11-10 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: A concise and rigorous text that combines theory, empirical work, and policy discussion to present core issues in the economics of taxation. This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The Economics of Taxation offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers such issues of central policy importance as taxation of income from capital, environmental taxation, and tax credits for low-income families. This second edition has been significantly revised and updated. Changes include a substantially rewritten chapter on direct taxation; a discussion of recent research in the chapter on mixed taxation; the replacement of the chapter on capital taxation with a chapter on the “new dynamic public finance”; and considerations of environmental taxation in both theory and policy chapters. The book is aimed at graduate students or advanced undergraduates taking public finance classes as well as economists who want to learn more about the topic. It combines discussion of theory, empirical work, and policy objectives in compact form. Appendixes provide necessary background material on consumer and producer theory and the theory of optimal control.

Download or read book Analyzing Redistribution Policies written by Nanak Kakwani and published by Cambridge University Press. This book was released on 1986-06-27 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Develops techniques to analyze the income inequality and welfare and measure the direct impact of taxes and government cash transfers on the distribution of income. Also reveals the effects of current government programs on the welfare of particular groups in the community.

Download or read book Household Behaviour Equivalence Scales Welfare and Poverty written by Camilo Dagum and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: A group of scholars converging on a common and socially relevant economic theme of research, that of households' welfare and poverty, met several times in the last two years to discuss the research progress and the opportunity to bring to gether for publication the research so far accomplished. They shared a research project supported by a grant from the former Italian Ministero dell'Universita e della Ricerca Scientifica e Tecnologica (MURST) now Ministero dell'Istruzione, dell'Universita e della Ricerca (MIUR): The Equiva lence Scales in the Measurement of Households' Welfare: Statistical, Economic and Demographic Analysis. The decisive meeting, an international seminar on the topics, was hosted by the University of Florence, siege of the national coordinator of this project. When one think of Florence, it is inevitable to think of the unfolding of Ren aissance, and reciprocally. th To the eyes of a traveller who had arrived to Florence in the 15 century, the city would have appeared as a sort of El Dorado, similarly to what would have occurred to the first conquerors of the South America's lands, so much astonishing were the richness of arts and the opulence of life. The flourishing of painting and sculpture had not equal all over the world and was reaching tops never made equal before. Masaccio, Brunelleschi, Donatello and later on Leonardo and Michelangelo, were the artistic and intellectual genius that enlightened beauty lovers princes.....

Download or read book Retooling Social Security for the 21st Century written by C. Eugene Steuerle and published by The Urban Insitute. This book was released on 1994 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study of the Social Security debate arguing that Social Security needs reform and offering a blueprint for implementing them to meet today's and tomorrow's needs.

Download or read book The Theory of Taxation and Public Economics written by Louis Kaplow and published by Princeton University Press. This book was released on 2011 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.

Download or read book The Economics of Taxation written by Bernard Salanié and published by MIT Press. This book was released on 2003 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: A graduate-level introduction to the economic theories of taxation.

Download or read book The Theory of Taxation for Developing Countries written by David M. G. Newbery and published by Oxford University Press, USA. This book was released on 1987 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.

Download or read book Population Economics written by Assaf Razin and published by MIT Press. This book was released on 1995 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: From Malthus to Becker, the economic approach to population growth and its interactions with the surrounding economic environment has undergone a major transformation. Population Economicselucidates the theory behind this shift and the consequences for economic policy. Razin and Sadka systematically examine the microeconomic implications of people's decisions about how many children to have and how to provide for them on population trends and social issues of population policy. The authors analyze how these decisions affect labor supply, consumption, savings and bequests, investments in human capital, and economic growth, along with related new issues such as migration and income redistribution across generations, in an integrated microeconomic framework. Population Economicsis a thoroughly modern treatment of population economics as a field in public economics. It integrates and extends Marc Nerlove's Household and Economy: Welfare Economics of Endogenous Fertility, as well as work written jointly with colleagues that has appeared in various journals and other publications.

Download or read book Designing Fiscal Redistribution The Role of Universal and Targeted Transfers written by Mr.David Coady and published by International Monetary Fund. This book was released on 2020-06-26 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a growing debate on the relative merits of universal and targeted social assistance transfers in achieving income redistribution objectives. While the benefits of targeting are clear, i.e., a larger poverty impact for a given transfer budget or lower fiscal cost for a given poverty impact, in practice targeting also comes with various costs, including incentive, administrative, social and political costs. The appropriate balance between targeted and universal transfers will therefore depend on how countries decide to trade-off these costs and benefits as well as on the potential for redistribution through taxes. This paper discusses the trade-offs that arise in different country contexts and the potential for strengthening fiscal redistribution in advanced and developing countries, including through expanding transfer coverage and progressive tax financing.

Download or read book Tax Systems written by Joel Slemrod and published by MIT Press. This book was released on 2013-12-13 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.

Download or read book For the Benefit of All Fiscal Policies and Equity Efficiency Trade offs in the Age of Automation written by Mr. Andrew Berg and published by International Monetary Fund. This book was released on 2021-07-16 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many studies predict massive job losses and real wage decline as a result of the ongoing widespread automation of production, a trend that may be further aggravated by the COVID-19 crisis. Yet automation is also expected to raise productivity and output. How can we share the gains from automation more widely, for the benefit of all? And what are the attendant equity-efficiency trade-offs? We analyze this issue by considering the effects of fiscal policies that seek to redistribute the gains from automation and address income inequality. We use a dynamic general equilibrium model with monopolistic competition, including a novel specification linking corporate power to automation. While fiscal policy cannot eliminate the classic equity-efficiency trade-offs, it can help improve them, reducing inequality at small or no loss of output. This is particularly so when policy takes advantage of novel, less distortive transmission channels of fiscal policy created by the empirically observed link between corporate market power and automation.

Download or read book A Firm Lower Bound Characteristics and Impact of Corporate Minimum Taxation written by Aqib Aslam and published by International Monetary Fund. This book was released on 2021-06-08 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.

Download or read book The Costs of Taxation and the Marginal Cost of Funds written by Mr.Joel Slemrod and published by International Monetary Fund. This book was released on 1995-08-01 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts.