Download or read book The Distribution of the Tax Burden written by Edgar K. Browning and published by Studies in Tax Policy. This book was released on 1979 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph on taxation in the USA - seeks tax reform in the national level tax system which is highly progressive to make tax collection equally distributed, makes use of economic theory on taxes and explains data sources, research methodology, data analysis and statistical computing, and covers federal, state and local tax burdens, fiscal policy, income distribution, income tax, consumption tax and corporation tax. Graphs, references and statistical tables.
Download or read book The Distribution of Tax Burdens written by Don Fullerton and published by Edward Elgar Publishing. This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together important published papers on tax incidence written since 1950. The editors have written an introduction which provides a concise summary of the key developments in the field during this time. The volume presents writings covering the distributional impact of taxes in partial and general equilibrium models, as well as in imperfectly competitive settings. The editors have also included significant recent contributions on tax incidence in dynamic settintgs including the important emerging literature on lifetime tax incidence. The articles have been arranged to allow the reader to understand the context and historical development of the field. The volume should be useful to graduate students and scholars interested in the distribution of taxes in modern economics.
Download or read book Distribution of the Tax Burden Across Individuals written by Jane Gravelle and published by . This book was released on 2008 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Methodology and Issues in Measuring Changes in the Distribution of Tax Burdens written by and published by . This book was released on 1993 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.
Download or read book The Distribution of the Federal Tax Burden written by Gregg A. Esenwein and published by . This book was released on 1995 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Crs Report for Congress written by Jane G. Gravelle and published by BiblioGov. This book was released on 2013-11 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributional issues often lie at the center of tax policy debates. Distributional analysis may address several issues: How should the tax burden be distributed or, are progressive (increasing as a share of income as income rises) taxes justified? What is the estimated distribution of the current system? How does a particular proposal change that distribution? Unlike many analyses that study optimal behavior related to allocative issues and economic efficiency, economic analysis cannot be used to answer the questions of how the tax burden should be distributed. Such an answer would depend on social preferences. Economic analysis can, however, identify trade-offs and frame the issue analytically. For example, a number of plausible answers to this question could justify progressive tax structures. Methodological issues, such as the income classifier, the unit of analysis, and assumptions regarding incidence all affect the estimates of the distribution of the current tax burden. Yet all show a similar qualitative result: the federal tax system is progressive throughout its range, although it tends to get much flatter at the top. This pattern is primarily due to the individual income tax, which is quite progressive, and actually provides subsidies at lower income levels. The other major tax is ...
Download or read book The Changing Distribution of Federal Taxes 1975 1990 written by Richard Kasten and published by . This book was released on 1987 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: I. Introduction -- II. Overview of federal revenues and federal tax legislation, 1975-1990 -- III. Who pays the taxes? -- IV. Measuring family income -- V. Distribution of federal taxes in 1977, 1984, and 1988 -- VI. Effect of tax law changes on the distribution of federal taxes -- Appendix A. Additional detail on the distribution of income -- Appendix B. Additonal detail on the distribution of federal taxes -- Appendix C. Gini coefficients and Suits indexes.
Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Download or read book The Distribution of Tax Burdens written by Gilbert E. Metcalf and published by . This book was released on 2002 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to this seminal paper
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Massachusetts Income Tax and the Distribution of the Tax Burden written by Donald T. Field and published by . This book was released on 1931 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Distributional Impact of Taxes and Transfers written by Gabriela Inchauste and published by World Bank Publications. This book was released on 2017-09-19 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.
Download or read book Who Bears the Tax Burden written by Joseph A. Pechman and published by Washington : Brookings Institution. This book was released on 1974 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Statistical analysis of the effects of the tax system on income distribution in the USA - discusses the methodology of incidence analysis and estimates the relative burden of all income tax allocations by income source and level, and concludes that the USA tax system is essentially proportional for the vast majority of families and therefore has little effect on the overall distribution of income. References and statistical tables.
Download or read book Shifting the Burden written by Cathie J. Martin and published by University of Chicago Press. This book was released on 1991-07-09 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reforms—such as the dramatic 1986 Tax Reform Act—which significantly increase some corporate taxes. Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation's tax policy is formulated. Cathie J. Martin shows how presidents' cultivation of allies within the business community and struggles within that community itself combine to shape tax policy.
Download or read book Distributional Analysis of Tax Policy written by David F. Bradford and published by American Enterprise Institute. This book was released on 1995 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifteen authors and five commentators include current and former members of the Office of Tax Analysis, the Joint Committee on Taxation, and the Congressional Budget Office, lending an authority to this discussion of tax distributional tables, their methodology, and consideration for improvement. The analysis outlines the attitudes and problems in the current distributional tax methods, innovations in the JCT distribution, the use of generational accounting, transfer systems, and lifetime taxpayer profiles. Annotation copyright by Book News, Inc., Portland, OR
Download or read book Tax Progressivity and Income Distribution written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 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. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
