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 Is the Environment a Luxury written by Silvia Tiezzi and published by Routledge. This book was released on 2014-07-11 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this collection of essays is to shed some light on the complex relationship between environmental quality and the distribution of income. Are the preferences of the poor towards a cleaner environment really different from those of the rich? Environmental economists have traditionally focused on efficiency issues. In their analyses the quality of the environment is usually related to aggregate or average variables, like per capita income; policy recommendations are usually formulated considering efficiency with no regard for equity and also the predicted effects of policies are evaluated in aggregate terms. The essays collected in this volume go into the problem of the relationship between environmental quality and income distribution. The book’s opening essay shows how different theories of economic growth and environmental quality seem to suggest that the higher the level of income the higher is the value of environmental protection. The essays that follow, a mix of already published papers and of papers solicited for this book, analyse the relationship between environmental quality and income distribution from different perspectives (both micro and macro) and on the basis of more than one methodology. This book highlights that the preferences of the poor towards a cleaner environment may differ from those of the rich, but income is also very likely to represent only one factor affecting them. The essays consider other relevant factors affecting preferences for environmental quality. What clearly emerges is that the distribution of costs and benefits of environmental policies is the key for their successful implementation, and that further research is needed to both address the distributional effects themselves and the strategies to mitigate them.
Download or read book The Modern VAT written by Mr.Liam P. Ebrill and published by International Monetary Fund. This book was released on 2001-11-05 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Download or read book Poverty and Well Being in East Africa written by Almas Heshmati and published by Springer. This book was released on 2016-04-30 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is a collection of selected studies on poverty and well-being in East Africa. Using a multidimensional approach, the authors hope to provide a broad view of poverty and a thorough account of the variables that contribute to it. As opposed to traditional studies of poverty, which focus mainly on material well-being, this volume includes criteria such as material standard of living, health, education, housing, personal security, access to information, freedom, participation in organization, corruption, trust, and employment. The studies highlighted in this volume are grouped into the following four research areas: child poverty and malnutrition, dynamics and determinants of poverty, multidimensional measures of poverty, and energy-environment-poverty relationships. Together, these studies provide a comprehensive picture of the state of multidimensional poverty, its measurement, causal factors, and policies and practices in Burundi, Cameron, Ethiopia, Kenya, Madagascar, Malawi, Mozambique, Nigeria, Rwanda and Tanzania. The methodology utilized in the studies is diverse as well, ranging from econometric analysis to decision theory, to neoclassical growth models. This book is geared towards students and researchers interested in economic development, welfare, and poverty in Africa as well as policy makers and members of NGOs and international aid agencies.
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 Environmental Tax Reform ETR written by Paul Ekins and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
Download or read book Toward a Comprehensive Tax Reform for Italy written by Emile Cammeraat and published by International Monetary Fund. This book was released on 2020-02-21 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper evaluates elements of a comprehensive reform of the Italian tax system. Reform options are guided by the principles of reducing complexity, broadening the tax base, and lowering marginal tax rates, especially the tax burden on labor income. The revenue and distributional implications of personal income and property tax reforms are assessed with EUROMOD, while a microsimulation model is developed to evaluate VAT reform options. Simulations suggest that a substantial reduction in the tax burden on labor income can be obtained with a revenue-neutral base-broadening reform that streamlines tax expenditures and updates the property valuation system. In addition, a comprehensive reform would benefit low- and middle-income households the most, by lowering significantly their overall current tax liability, which results in increased progressivity of the tax system.
Download or read book The Distributional Effects of Environmental Policy written by Johnstone Nick and published by OECD Publishing. This book was released on 2006-02-23 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book builds upon existing literature to simultaneously examine disparities in the distribution of environmental impacts of environmental policy and in the distribution of financial effects among households.
Download or read book Practical Microsimulation Modelling written by Cathal O'Donoghue and published by Oxford University Press. This book was released on 2021-09-23 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to bring together, for the first time, a description and examples of the main methods used in microsimulation modelling used in the field of income distribution analysis. It is structured to develop and use the different types of models used in the field, with a focus on household targeted policy. The book aims to provide a greater degree of codified knowledge by providing a practical guide to developing and using microsimulation models. At present, the training of researchers and analysts that use and develop microsimulation modelling is done on a relatively ad hoc basis through occasional training programmes and lecture series, built around lecture notes. Practical Microsimulation Modelling enables a more formalised and organised approach. Each chapter addresses a separate modelling approach in a similar consistent way, describing in a practical way the key methodological skills for each approach.
Download or read book The Distributional Implications of the Impact of Fuel Price Increases on Inflation written by Mr. Kangni R Kpodar and published by International Monetary Fund. This book was released on 2021-11-12 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the response of consumer price inflation to changes in domestic fuel prices, looking at the different categories of the overall consumer price index (CPI). We then combine household survey data with the CPI components to construct a CPI index for the poorest and richest income quintiles with the view to assess the distributional impact of the pass-through. To undertake this analysis, the paper provides an update to the Global Monthly Retail Fuel Price Database, expanding the product coverage to premium and regular fuels, the time dimension to December 2020, and the sample to 190 countries. Three key findings stand out. First, the response of inflation to gasoline price shocks is smaller, but more persistent and broad-based in developing economies than in advanced economies. Second, we show that past studies using crude oil prices instead of retail fuel prices to estimate the pass-through to inflation significantly underestimate it. Third, while the purchasing power of all households declines as fuel prices increase, the distributional impact is progressive. But the progressivity phases out within 6 months after the shock in advanced economies, whereas it persists beyond a year in developing countries.
Download or read book Income and Wealth Distribution Inequality and Poverty written by Camilo Dagum and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the following issues: the analysis, estimation and assessment of alternatived models of income distribution, the specification and evaluation of income inequality measures the analysis and measurement of poverty and its rationale, the scope and methodological power of the social accounting matrix (SAM) in the analysis of the functional and personal distribution of income and the family income multiplier, the study of the source and reliability of income distribution data, the decomposition of income inequality measures, the asymptotic distributions and inferential analysis of income inequalities, and an inquiry on the income distribution and income inequality of Eastern European Countries under socialism. New models on income and wealth distribution are specified and their corresponding properties and goodness of fit are discussed. A multivariate approach to the measurement of poverty is developed and applied, and a compact survey of the literature is presented. The book can be used as a text in advanced undergraduate and graduate courses dealing with the theory, model specifications, methods and applications of income and wealth distribution, income inequality and poverty assessment in measurement and the use of SAMs in the analysis of income distribution.
Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Download or read book Distributional Effects of Environmental and Energy Policy written by Don Fullerton and published by Routledge. This book was released on 2017-05-15 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many effects of environmental and energy policy are likely to disproportionately burden those with low income. First, it raises the price of fossil-fuel-intensive products that constitute a high fraction of low-income budgets (like gasoline, heating fuel and electricity). Second, the handout of pollution permits to firms provides value to those who own them. Third, low-income individuals may place more value on food and shelter than on improvements in environmental quality, so high-income individuals may get the most benefit of pollution abatement. Fourth, air quality improvements may raise the value of houses owned by landlords, rather than helping renters. These effects might all hurt the poor more than the rich. This book brings together the seminal economics literature that studies whether these fears are valid and whether anything can be done about them.
Download or read book The Tax System in Mexico written by Thomas Dalsgaard and published by . This book was released on 2000 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Empirical Approaches to Fiscal Policy Modelling written by Heimler and published by Springer Science & Business Media. This book was released on 1993 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alberto Heimler and Daniele Meulders In the last decade the modelling of the interrelationship between public finance and the rest of the economy has seen substantial advances, reflected in many of the papers delivered to the Applied Econometrics Association Conference held at Confindustria, Rome, on 30 November and 1 December 1989. In particular, the development of the literature on applied general-equilibrium modelling has found most of its applications in the field of taxation, enlarging and completing the estimation of the welfare loss due to distortionary taxes. In this context an important extension has been the introduction of overlapping-generation models. Furthermore, it has become clear that most individual decisions, especially the decision whether or not to work, are dependent upon the tax system, in the sense that the higher the marginal income tax the larger the wedge between labour cost and take-home pay, the last one being the decision variable in the demand for leisure. Finally, in the European context, the completion of the internal market has brought about the necessity to harmonize fiscal systems in the EEC member countries. A number of papers study, therefore, the effects of fiscal reform on efficiency, welfare and growth.
Download or read book Brazil Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
