Download or read book The Choice Between Income and Consumption Taxes written by Alan J. Auerbach and published by . This book was released on 2006 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: It has now been nearly three decades since the publication of two important volumes that laid out many of the details of how one might implement a progressive consumption tax (Institute for Fiscal Studies, 1978; U.S. Treasury, 1977). Over the years since, many contributions have analyzed the mechanics of the different variants of consumption taxation, the potential efficiency and distributional effects of their adoption, the issues of administration and transition from the current tax system, and the problems relating to certain types of transactions. But much of what we "know" is not part of the general policy discussion and there are important issues that the literature has recognized but still not resolved. The aim of this paper is to lay out the key economic issues involved in deciding whether and how to adopt a consumption tax and to discuss what theory and evidence have told us and could tell us about these issues.
Download or read book The Choice Between Income and Consumption Taxes a Primer written by Antonia María Ruiz Jiménez and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Choice Between Income and Consumption Tax Bases written by David F. Bradford and published by . This book was released on 1982 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Institutional Foundations of Public Finance written by Alan J. Auerbach and published by Harvard University Press. This book was released on 2008 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auerbach integrates economic and legal perspectives on taxation and fiscal policy, offering a provocative assessment of the most important issues in public finance today.
Download or read book Progressive Consumption Taxation written by Robert Carroll and published by Rowman & Littlefield. This book was released on 2012 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Download or read book Taxing Consumption written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1988 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a comprehensive survey of OECD country practices on value added tax over the last two decades as well as an analysis of the policy and practical choices that governments have had to make in taxing goods and services.
Download or read book Public Finance 31th Edition written by H L Bhatia and published by Vikas Publishing House. This book was released on with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Finance continues in its stride in presenting the latest information on Indian budget. Since over two generations, it has virtually become an encyclopedia on all financial matters of the Government of India, serving as a textbook for students, teachers and the general public, and a reference volume for researchers and others. It is equally useful for competitive examinations conducted by various professional and employment-providing bodies. It covers the UGC CBCS syllabus and the syllabi of many Indian universities for undergraduate, postgraduate and professional courses. The book follows a logical and systematic approach. Thus, it is divided into two parts. Part I provides an analytical and comprehensive discussion of both the basics and frontiers of the theory of public finance. Part II covers the set-up, issues and working of Indian Oscal Oeld mounted upon the theoretical under pinning and international practices and experience. The illustrations are drawn mainly from the Indian scene, with across-reference to international experience. The book uses all the modern-day tools of pedagogy like Learning Objectives, Key Terms, Summary, Review Questions and Exercises.
Download or read book Yale Law Journal Volume 123 Number 7 May 2014 written by Yale Law Journal and published by Quid Pro Books. This book was released on 2014-05-15 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The May 2014 issue of The Yale Law Journal features new articles and essays on law and legal theory by internationally recognized scholars. Contents include: • Article, "Illegitimate Borders: Jus Sanguinis Citizenship and the Legal Construction of Family, Race, and Nation," by Kristin Collins • Article, "Legitimacy and Federal Criminal Enforcement Power," by Lauren M. Ouziel • Feature, "The Age of Consent," by Philip C. Bobbitt • Review, "Judging Justice on Appeal," by Marin K. Levy • Note, "The Growth of Litigation Finance in DOJ Whistleblower Suits: Implications and Recommendations," by Mathew Andrews • Note, "Reducing Inequality on the Cheap: When Legal Rule Design Should Incorporate Equity as Well as Efficiency," by Zachary Liscow • Note, "Domestic Violence Asylum After Matter of L-R-," by Jessica Marsden • Comment, "Beating Blackwater: Using Domestic Legislation to Enforce the International Code of Conduct for Private Military Companies," by Reema Shah This quality ebook edition features linked notes, active Contents, active URLs in notes, and proper Bluebook formatting. This May 2014 issue is Volume 123, Number 7.
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 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 Dimensions of Tax Design written by Institute for Fiscal Studies (IFS) and published by OUP Oxford. This book was released on 2010-04-30 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal of the Mirrlees Review has been to identify what makes a good tax system for an open developed economy in the 21st century and to suggest how the UK tax system could be reformed to move in that direction. As an integral part of the Review, this volume brings together thirteen studies of different dimensions of tax design, plus associated commentaries. These were commissioned from IFS researchers and other international experts, to be of interest and value in their own right, as well as to provide inspiration for the final report of the Review, which is published as a separate volume, Tax by Design. The Commission's work was directed by: Tim Besley Richard Blundell Malcolm Gammie James Poterba The Commission's editorial team: Stuart Adam Stephen Bond Robert Chote Paul Johnson Gareth Myles
Download or read book The New Palgrave Dictionary of Economics written by and published by Springer. This book was released on 2016-05-18 with total page 7493 pages. Available in PDF, EPUB and Kindle. Book excerpt: The award-winning The New Palgrave Dictionary of Economics, 2nd edition is now available as a dynamic online resource. Consisting of over 1,900 articles written by leading figures in the field including Nobel prize winners, this is the definitive scholarly reference work for a new generation of economists. Regularly updated! This product is a subscription based product.
Download or read book Public Finance 30th Edition written by H L Bhatia and published by Vikas Publishing House. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Finance continues in its stride in presenting the latest information on Indian budget. Over two generations, it has virtually become an encyclopedia on all financial matters of the Government of India, serving as a textbook for students, teachers and the general public and a reference volume for researchers and others. It is equally useful for competitive examinations conducted by various professional and employment- providing bodies. It covers the UGC CBCS syllabus and the syllabi of many Indian universities for honours, postgraduate and professional courses. The book follows a logical and systematic approach. Thus, it is divided into two parts. Part I provides an analytical and comprehensive discussion of both the basics and frontiers of the theory of public finance. Part II covers the set-up, issues and working of Indian fiscal field mounted upon the theoretical underpinnings and international practices and experience. The illustrations are drawn mainly from the Indian scene, with a cross - reference to international experience. The book uses all the modern-day tools of pedagogy like Learning Objectives, Key Terms, Summary, Review Questions and Exercises.
Download or read book Tax Reform in the 21st Century written by John G. Head and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
Download or read book Fundamental Tax Reform written by John W. Diamond and published by MIT Press. This book was released on 2008 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Download or read book Public Finance written by Richard W. Tresch and published by Academic Press. This book was released on 2014-11-10 with total page 535 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Finance remains the premier textbook on the normative theory of government policy, with the third edition propelling into the twenty-first century its examination of what government ought to be doing instead of what it is doing. The welfare aspects of public economics receive extensively renewed examination in this third edition. With four new chapters and other significant revisions, it presents detailed and comprehensive coverage of theoretical literature, empirical work, environmental issues, social insurance, behavioral economics, and international tax issues. With increased emphasis on the European Union, it is rigid enough for use by PhDs while being accessible to students less well trained in math. Moves skillfully from explaining normative theory to applying it in mathematically compact and precise terms Adds new chapters on social insurance, medical care, social security pensions, behavioral public economics, and international public finance Includes new pedagogical supplements, including end-of-chapter questions and answers Emphasizes European examples
Download or read book The Rise of the Value Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
