Download or read book The Distributional Effects of Indirect Taxes written by John Creedy and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book develops a number of analytical models and presents empirical analyses of the equity and efficiency effects of existing indirect taxes from New Zealand. Potential tax reforms including environmental taxes are also examined and the methods presented can easily be adapted to deal with other countries. Policy debates are inevitably influenced by value judgements, which are seldom made explicit either by governments or those engaging in public discussion. By concentrating on the empirical orders of magnitude, and by examining the implications of adopting alternative value judgements, the findings of this book contribute towards rational policy debate, rather than relying on guesswork and rhetoric. The equity and efficiency effects of indirect taxes are examined in detail, using the central concepts of welfare changes, the excess burden of taxation, and money metric utility measures. The indirect taxes examined include a carbon tax designed to reduce carbon dioxide emissions. The Distributional Effects of Indirect Taxes develops widely applicable models and will therefore appeal to economists interested in public economics, tax policy, inequality measurement, welfare economics and tax modelling. Economists in government departments and international agencies interested in public finance and inequality and poverty measurement will also find much to engage them in this book, as will policymakers concerned with indirect and environmental tax policy, inequality, and welfare economics.
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 The Distributional Impact of Ireland s Indirect Tax System written by Alan Barrett and published by Combat Poverty Agency. This book was released on 2006 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploring the extent to which Ireland's indirect taxes may account for a higher proportion of household income at the lower end of the income distribution spectrum, this text considers the figures and data which suggest this may be the case.
Download or read book The Distributional Effects of Government Spending and Taxation written by D. Papadimitriou and published by Springer. This book was released on 2006-05-26 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the distributional consequences of the public sector and examines and documents, theoretically and empirically, the effects of government spending and taxation on personal distribution, and includes chapters investigating the relationship between the public sector and functional distribution of national income.
Download or read book The Economic Impacts of Tax Transfer Policy written by Fredrick L. Golladay and published by Elsevier. This book was released on 2013-10-22 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Economic Impacts of Tax—Transfer Policy: Regional and Distributional Effects deals with evaluating proposed income-transfer policies through tax modeling. The book analyzes the direct and indirect effects of two variants of a negative income tax plan. These are the standard negative income tax and the Family Assistance Plan. By studying the indirect effects of income-maintenance programs on industries, occupations, and different regions, the authors point to understanding the effectiveness of alternative income-maintenance programs. Proposed changes in national taxes and transfer policies aim to achieve income redistribution. In their studies and models, the authors noted that the full impact of these tax policies throughout the income spectra covering different income classes, industries, occupations, and regions is different from that gathered from observations involving the direct effects of these schemes. The authors cite some policy implications resulting from their study, such as the redistributional impacts of direct tax-transfer scheme are not as efficient as expected and that increasing the demand for low-skilled workers and improving their job qualities is one way of improving income distribution. The text is valuable for economists and government policymakers in the finance and labor sectors, as well as for sociologists and political economists.
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 Distributional Implications of Government Tax and Expenditure Policies written by International Monetary Fund and published by International Monetary Fund. This book was released on 1988-01-01 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical considerations suggest that public expenditures are a more potent instrument for distributional purposes than taxes but are also more difficult to analyze and evaluate. The paper concludes that more research is needed toward a better measurement of expenditure benefits.
Download or read book Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy written by Jaejoon Woo and published by International Monetary Fund. This book was released on 2013-09-17 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2007-09 Great Recession has led to an unprecedented increase in public debt in many countries, triggering substantial fiscal adjustments. What are the distributional consequences of fiscal austerity measures? This is an important policy question. This paper analyzes the effects of fiscal policies on income inequality in a panel of advanced and emerging market economies over the last three decades, complemented by a case study of selected consolidation episodes. The paper shows that fiscal consolidations are likely to raise inequality through various channels including their effects on unemployment. Spending-based consolidations tend to worsen inequality more significantly, relative to tax-based consolidations. The composition of austerity measures also matters: progressive taxation and targeted social benefits and subsidies introduced in the context of a broader decline in spending can help offset some of the adverse distributional impact of consolidation. In addition, fiscal policy can favorably influence long-term trends in both inequality and growth by promoting education and training among low- and middle-income workers.
Download or read book Modelling Indirect Taxes and Tax Reform written by John Creedy and published by Edward Elgar Publishing. This book was released on 1999-11-25 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indirect taxes have become an increasingly important revenue-raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications.
Download or read book The Distributional Impact of Fiscal Policy in Honduras written by David Locke Newhouse and published by International Monetary Fund. This book was released on 2008-07-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses household survey data to estimate the incidence of tax and spending programs in Honduras. Any such exercise is fraught with difficulty, so our simplifying assumptions are carefully explained. Rather than look at tax and spending completely independently, we evaluate net incidence of major programs-such as health care and pensions-to get a more holistic evaluation of redistribution. Our results show that fiscal policy is, on balance, progressive, but that there is room for significant improvement. In particular, energy subsidies, university education and public pension programs provide disproportionate benefits to higher-income households.
Download or read book Indirect Taxation in Developing Economies written by John Fitzgerald Due and published by Johns Hopkins University Press. This book was released on 1970 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study of the role and structure of indirect taxation in developing countries - discusses in detail the dominant role of tariffs, excises and sales taxes, and their implementation during progressive stages of economic growth. References and statistical tables.
Download or read book Distributional Analysis of Tax Policy written by David F. Bradford and published by A E I Press. This book was released on 1995 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of taxes over different income groups, has, rightly or wrongly, assumed a central position in tax policy decisions. All serious tax proposals are now accompanied by tables illustrating this distribution. This volume shows how the accuracy of these tables can be improved.
Download or read book Targeting Cascading and Indirect Tax Design written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2013-02-28 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be lower the wider the set of inputs that are taxed but, more to the point—and contrary to the common notion that “a low rate on a broad base” is always good tax policy—may plausibly be large even at a low nominal tax rate and with few stages of production.
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 Public Goods and Income Distribution written by Henry J. Aaron and published by . This book was released on 1971 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Distributional Impacts of environmental and energy taxes written by Gravers Skygebjerg, Jan and published by Nordic Council of Ministers. This book was released on 2020-10-29 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Available online: http://urn.kb.se/resolve?urn=urn:nbn:se:norden:org:diva-6214 To support the green transition, the use of green taxation might increase in the coming years. Public support of such policy interventions will among other things depend on the distributional impacts of the regulation. Increased green taxation can result in unwanted distributional impacts in the economy at large because environmental taxation tends to make up a larger share of the disposable income of low-income families. This study investigates current guides and practices in the Nordic countries on how the distributional effects from environmental taxation are analyzed and incorporated into the policy design. This is combined with research findings on the distributional effects of environmental taxation and possible mitigating actions. The study indicates that the Nordic countries could benefit from better integration of mitigating strategies between agencies.
Download or read book The Distributional Effects of the Individual Income Tax and Its Structural Features written by Benjamin A. Okner and published by . This book was released on 1965 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
