Download or read book Income Analysis and Policy written by Myron H. Ross and published by . This book was released on 1969 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income written by Myron H. Ross and published by . This book was released on 1964 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Wage Policy Income Distribution and Democratic Theory written by Oren M Levin-Waldman and published by Routledge. This book was released on 2010-11-23 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book makes an important contribution to the literature of public policy, political philosophy and political economy and the author argues that wage policy is an important component in the maintenance of democratic society.
Download or read book Trade Policy Income Risk and Welfare written by Tom Krebs and published by World Bank Publications. This book was released on 2005 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This paper studies empirically the relationship between trade policy and individual income risk faced by workers, and uses the estimates of this empirical analysis to evaluate the welfare effect of trade reform. The analysis proceeds in three steps. First, longitudinal data on workers are used to estimate time-varying individual income risk parameters in various manufacturing sectors. Second, the estimated income risk parameters and data on trade barriers are used to analyze the relationship between trade policy and income risk. Finally, a simple dynamic incomplete-market model is used to assess the corresponding welfare costs. In the implementation of this methodology using Mexican data, we find that trade policy changes have a significant short run effect on income risk. Further, while the tariff level has an insignificant mean effect, it nevertheless changes the degree to which macroeconomic shocks affect income risk"--NBER website
Download or read book Policy Analysis of the Federal Income Tax written by William A. Klein and published by . This book was released on 1976 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A General Equilibrium Model for Tax Policy Evaluation written by Charles L. Ballard and published by University of Chicago Press. This book was released on 2009-05-15 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reports the authors' research on one of the most sophisticated general equilibrium models designed for tax policy analysis. Significantly disaggregated and incorporating the complete array of federal, state, and local taxes, the model represents the U.S. economy and tax system in a large computer package. The authors consider modifications of the tax system, including those being raised in current policy debates, such as consumption-based taxes and integration of the corporate and personal income tax systems. A counterfactual economy associated with each of these alternatives is generated, and the possible outcomes are compared.
Download or read book An Analysis of the Influence of Monetary Policy on State Income Convergence written by Gary Michael Rife and published by . This book was released on 2002 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economic Analysis of Policy based Operations written by Richard Bolt and published by . This book was released on 2004-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides a systematic approach to the key dimensions of analysis in support of policy-based operations. Concepts presented include understanding the macroeconomic context of sector policy reforms using a macro-meso-micro perspective, using dimensions of sector diagnosis to identify sequential binding constraints to development in a prevailing policy and institutional environment, and assessing the effects of policy change. Also included are examples of measuring the costs of policy change and lessons from incorporating policy change assessments into policy operation design.
Download or read book Income Maintenance Policy written by Lyndon B. Johnson School of Public Affairs. Welfare Reform Policy Research Project and published by . This book was released on 1978 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Estimates of Federal Tax Expenditures written by United States. Department of the Treasury and published by . This book was released on 1975 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Economics of Tax Policy written by Alan J. Auerbach and published by Oxford University Press. This book was released on 2017 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Debates about the optimal structure for tax policies and tax rates hardly cease among public, policy, or academic audiences. These have only grown more heated in the United States as the gap between incomes of the wealthiest 1 percent and the rest of the population continue to diverge. Tax research perhaps has not fully kept pace with the relentless demand of various interests to adjust tax policy. Nonetheless, specialists in the economics of tax policy in recent years have profited from advances in economic theory, econometric measurements, and data quality and access that are beginning to allow a greater consensus on what are the real effects of tax policy and how government levies affect individuals and businesses. The volume edited by Professors Auerbach and Smetters represents an attempt to reduce the lag between the conduct of research on tax issues and its transmission to a broader public. The contributions would explore highly topical issues such as the effects of income tax changes on economic growth, the potential effects of capping certain tax expenditures, the economics of adjusted business tax policy, and environmental tax options. Other essays would investigate perennially important themes such as the conduct of tax administration, the growing role of the tax system on education policy, tax policy toward low-income families, capital gains and estate taxation, and tax policy for retirement savings. A final paper would examine three different options for fundamental tax reform"--
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 Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle written by Eva Escribano and published by Kluwer Law International B.V.. This book was released on 2019-05-10 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
Download or read book The Impact of Policy Analysis written by James M. Rogers and published by University of Pittsburgh Pre. This book was released on 2010-11-23 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government agencies spend billions of dollars each year for policy analysis with the expectation that improved policy will follow. Although civil servants conduct some analysis themselves, more frequently they contract with research organizations to assess the probable consequences of new social policies and to answer other policy questions.Jams M. Rogers develops a theory that explains and predicts the impact of policy analysis. He illustrates his theory through welfare reform, where policy analysis is caught in political warfare and has little chance to improve actual policy. During the 1960s and 1970s over $108 million was spent on four unprecedented social scientific experiments to test the effectiveness of a major proposal to reform the welfare system. Now out of favor, the negative income tax was thn considered to be an appealing alternative to welfare. Starting in New Jersey and Pennsylvania during the Johnson administration, the experimental research continued through Carter's term and helped to keep reform proposal and research organizations alive. This book examines the results of these experiments and their effect on Carter's reform attempt—the Program for Better Jobs and Income.One of the author's main conclusions concerns the role of value conflict. If there is strong disagreement within society over the goals of policy, analysis will seldom change the minds of decision makers or influence policy. Policy analysis is more likely to influence thinking and policy if the issue involves low conflict.
Download or read book Economic Analysis and Infrastructure Investment written by Edward L. Glaeser and published by University of Chicago Press. This book was released on 2021-11-11 with total page 479 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Policy-makers often call for expanding public spending on infrastructure, which includes a broad range of investments from roads and bridges to digital networks that will expand access to high-speed broadband. Some point to near-term macro-economic benefits and job creation, others focus on long-term effects on productivity and economic growth. This volume explores the links between infrastructure spending and economic outcomes, as well as key economic issues in the funding and management of infrastructure projects. It draws together research studies that describe the short-run stimulus effects of infrastructure spending, develop new estimates of the stock of U.S. infrastructure capital, and explore the incentive aspects of public-private partnerships (PPPs). A salient issue is the treatment of risk in evaluating publicly-funded infrastructure projects and in connection with PPPs. The goal of the volume is to provide a reference for researchers seeking to expand research on infrastructure issues, and for policy-makers tasked with determining the appropriate level of infrastructure spending"--
Download or read book A Critical Analysis of Basic Income Experiments for Researchers Policymakers and Citizens written by Karl Widerquist and published by Springer. This book was released on 2018-12-29 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt: At least six different Universal Basic Income (UBI) experiments are underway or planned right now in the United States, Canada, the United Kingdom, Finland, and Kenya. Several more countries are considering conducting experiments. Yet, there seems to be more interest simply in having UBI experiments than in exactly what we want to learn from them. Although experiments can produce a lot of relevant data about UBI, they are crucially limited in their ability to enlighten our understanding of the big questions that bear on the discussion of whether to implement UBI as a national or regional policy. And, past experience shows that results of UBI experiments are particularly vulnerable misunderstanding, sensationalism, and spin. This book examines the difficulties of conducting a UBI experiment and reporting the results in ways that successfully improve public understanding of the probable effects of a national UBI. The book makes recommendations how researchers, reporters, citizens, and policymakers can avoid these problems and get the most out of UBI experiments.
Download or read book Efficiency and Equity Effects of Income Transfer Policy written by Frederick Golladay and published by . This book was released on 1975 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
