Download or read book Public Expenditures Taxes and the Distribution of Income written by Morgan Reynolds and published by Academic Press. This book was released on 2013-09-24 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Expenditures, Taxes, and the Distribution of Income: The United States, 1950, 1961, 1970 explores income inequality over time to a more comprehensive than usual definition of income, one that includes the benefits and burdens of government expenditures and taxes at all levels. The book provides a discussion of topics on the impact of income redistribution on the fiscal comparisons of final income distributions; and experimental results involving artificial government budgets. The book will be interesting to economists.
Download or read book Tax Burdens and Public Expenditures written by National Industrial Conference Board and published by New York : National Industrial Conference Board. This book was released on 1925 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Evaluating Public Expenditures when Governments Must Rely on Distortionary Taxation written by James E. Anderson and published by World Bank Publications. This book was released on 1998 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: September 1998 This paper offers simple, robust operational rules for evaluating public spending in distorted economies-rules that are more complex than the border price rule but involve only one additional parameter: the marginal cost of funds. Anderson and Martin provide simple, robust rules for evaluating public spending in distorted economies. Their analysis integrates within a clean, unified framework previous treatments of project evaluation as special cases. Until recently it was widely believed that government projects could be evaluated without reference to the cost of raising tax revenues. The classic border price rule provided a simple and apparently robust procedure for project evaluation. But the border price rule developed in shadow pricing literature requires very strong assumptions to be valid when governments must rely on distortionary taxation and are unable or unwilling to cover the costs of the project through user charges. Anderson and Martin use a rigorous formal model in which governments must rely on distortionary taxation to explore the welfare consequences of governments providing different types of goods. They show that the border price rule is accurate only in one rather special case: when project outputs are sold at their full value to consumers - something that is difficult to do with a public good such as a lighthouse or a functioning judicial system. When a publicly provided good is sold for less than its full value to consumers, one must take into account the implications for government revenues of providing public goods. Anderson and Martin present project evaluation rules that are more complex than the border price rule but involve only one additional parameter: the compensated marginal cost of funds for the taxes on which the government relies. The rules suggested involve adjusting the fiscal revenues the project generates (or destroys) by the marginal cost of funds before comparing them with the assessed benefits to project producers and consumers. In the case of a protected but tradable good provided by the government, the result is a shadow price that is below the world market price. Where projects produce output that is sold without charge, the costs of the project inputs must also be adjusted using the marginal cost of funds. In intermediate cases where the government levies user charges that fall below the full value of the goods to the private sector, the revenue shortfall from the project must be adjusted by the marginal cost of funds. This paper-a product of Trade, Development Research Group-is part of a larger effort in the group to assess the consequences of policy interventions. Will Martin may be contacted at [email protected].
Download or read book Public Expenditures and Public Revenues and Taxation and Tax Reform in the United States written by Henry Rogers Seager and published by . This book was released on 1905 with total page 64 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 Tax Expenditures shedding Light on Government Spending Through the Tax System written by Hana Polackova Brixi and published by World Bank Publications. This book was released on 2004 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Public Expenditures written by and published by . This book was released on 1921 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Science of Finance written by Henry Carter Adams and published by . This book was released on 1898 with total page 604 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Expenditures and Taxation written by National Bureau of Economic Research and published by . This book was released on 1972 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Redistributive Taxation and Public Expenditures written by Sanghamitra Bandyopadhyay and published by . This book was released on 2008 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: We introduce a model of redistributive income taxation and public expenditure. Besides redistributing personal income by means of taxes and transfers, the government supplies goods and services. The government chooses the tax schedule that is found acceptable by the largest share possible of the population. We show that there is a unique income tax schedule that is universally acceptable. The progressivity of the income tax is shown to depend on the composition of the public expenditure and on the substitutability between the goods and services supplied by the government and the consumption goods privately obtained through the market. We test the empirical implications of the model. Specifically, we use OECD data to observe the relationship between marginal tax rates and the distribution over the taxpayers of the benefits produced by the specific composition of the government expenditure in the provision of goods and services. We confirm that for lower elasticities of substitution between public and private goods, there is a negative relationship between marginal tax rates and pro-taxpayer bias, and for higher elasiticities, there is a positive relationship.
Download or read book Unproductive Public Expenditures written by International Monetary Fund and published by International Monetary Fund. This book was released on 2005-04-04 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public expenditure policy, together with efforts to raise revenue,is at the core of efficient and equitable adjustment. Public expenditureproductivity has critical implications for fiscal adjustment, particularly as the competition for limited public resources intensifies.By providing a framework for defining and analyzing public expenditureproductivity and unproductive expenditures, this pamphlet discusseshow economic policymakers may approach these issues.
Download or read book The Science of Public Finance written by George Findlay Shirras and published by . This book was released on 1925 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the principles of public finance, including public expenditure, the canons of taxation, the measurement of taxable capacity, the distribution of central, provincial, and local revenues, the distribution of the burden of taxation, the shifting and incidence of taxation, the taxation of land, the history of the taxation of income, general principles of the taxation of income, death duties or inheritance taxes, other direct taxes and the taxation of surplus, indirect taxation, customs duties, the burden of taxation, local taxation in various countries, public debts, and financial administration.
Download or read book Taxpayers Taxes and Government Spending written by Robert J. Dworak and published by Greenwood. This book was released on 1980 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses the political incentives that lead to increased government spending, the structure of taxes at each of the three levels of government, and the various tax and expenditure limitation measures enacted in fifteen states along with current efforts at a federal constitutional amendment. Explains the budgetary process, means to improve local government management, and the role of citizens in the budget process.
Download or read book Public Expenditure written by Jesse Burkhead and published by Transaction Publishers. This book was released on 2007-12-01 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: In all highly industrialized countries public expenditures are a substantial and growing share of total economic activity. The authors integrate normative and positive theory and empirical analysis of public expenditure, concentrating on the optimal provision of public goods and the estimation of their costs and effects. This volume emphasizes the techniques that are available for reaching collective decisions about the provision of public goods and stresses the importance of income distribution and intergovernmental fiscal relations. In a mixed economy, where the public sector is growing faster than the private sector, the nature of public expenditures must be closely evaluated and studied. This book is designed to focus on and delineate controversies about public expenditure--to define what it is, analyze its function, show how it operates, and finally to evaluate research on this important subject. The book considers the theories of leading economists (Kenneth Arrow, Lionel Robbins, Carl Shoup, James Buchanan, Paul Samuelson, Richard Musgrave, and others) in arriving at a clear statement of theory in its application to operational problems. Appropriate attention is paid to current techniques such as program budgeting, cost-benefit analysis, and the analysis of the determinants of public expenditure. The book is unique in its emphasis on the integration and critique of contemporary theories of public expenditure, of distributional concerns, and of the political framework of public expenditure decisions. It provides a necessary resource for professional economists required to deal with public expenditure problems in research or practice. Jesse Burkhead is Maxwell Professor of Economics at Syracuse University. He has served on numerous professional and advisory boards. His books include Government Budgeting, State and Local Taxes for Public Education and Public School Finance: Economics and Politics. He is co-author of River Basin Administration and the Delaware, Decisions in Syracuse, and Inputs and Outputs in Large-City Education. Jerry Miner is Professor Emeritus of Economics and a CPR (Center for Policy Research) Senior Research Associate at Syracuse University. He has been a senior research economist for UNESCO in Paris, and an assistant study director of the Survey Research Center at the University of Michigan. His current research includes the efficiency of local schools and the distribution of state aid to local schools. He is the author of numerous journal articles.
Download or read book An Analysis of the Relationship between Tax Revenue and Public Expenditure in Nigeria written by Zahradden Adam and published by GRIN Verlag. This book was released on 2020-01-07 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2019 in the subject Business economics - Miscellaneous, , course: AN ANALYSIS OF THE RELATIONSHIP BETWEEN TAX REVENUE AND PUBLIC EXPENDITURE IN NIGERIA., language: English, abstract: The study investigatedon the relationship between tax revenue and public expenditure in Nigeria for the period of 1985-2017. To achieve the objective of the study, relevant secondary data were collected from the Central Bank of Nigeria (CBN) Statistical Bulletin. The study set out to test both long run and causal relationship between tax revenue and public expenditure in Nigeria. An empirical investigation was conducted using time-series data on oil revenue, non-oil revenue and capital expenditure from 1985-2017. The technique employed in the study include were Augmented Dickey Fuller test, Johasen Co-integration test, Vector Error Correction Model, Granger Causality test, and diagnostic test. The results shows a significant long-run relationship and a uni-directional relationship between tax revenue and public expenditure in Nigeria.The study recommends that Government should endeavor to provide social amenities to all nooks and crannies of the country as this will boost the level of tax compliance in Nigeria.
Download or read book Estimates of Federal Tax Expenditures written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Growth of Public Expenditure in the United Kingdom written by Alan Peacock and published by Taylor & Francis. This book was released on 2024-09-02 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally published in 1961, this book became widely used as a textbook, as an important source of primary data on British government expenditure statistics and as the point of departure for further empirical and analytical studies of the behaviour of governments. The book was recognised as one of the formative influences in the development of a positive theory of government expenditure which sought to explain the size and structure of the system of public finance rather than justify it
