Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Distribution Of Income And Income Tax Burden In Bulgaria
Download Distribution Of Income And Income Tax Burden In Bulgaria full books in PDF, epub, and Kindle. Read online Distribution Of Income And Income Tax Burden In Bulgaria ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Distribution of Income and the Income Tax Burden in Bulgaria by : A. M. Fareed Hassan
Download or read book Distribution of Income and the Income Tax Burden in Bulgaria written by A. M. Fareed Hassan and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: February 1995 The empirical analysis of Bulgaria's income distribution and income tax burden indicates that the country has low income inequality although this is changing rapidly. The income tax is progressive and contributes significantly to reducing income inequality, and the urban sector pays proportionately more in taxes than the rural sector. Using the 1992 Bulgarian household budget survey, Bogetic and Hassan analyze the distribution of income and of the income tax burden by income and expenditure class and by rural-urban sector. They find: * Low income inequality (although that is changing rapidly). * A progressive income tax system. The poor (the lowest two-income decile) pay only 1.4 percent of their per capita income in income tax; the rich (the top decile) pay nearly 6 percent. In-kind income and expenditures are excluded from taxation. * The urban sector paying proportionately more in taxes than the rural sector. For example, urban households pay 5.3 percent of their per capita income in income tax, whereas the rural sector pays 2.4 percent. * Income tax contributes significantly to reducing income inequality at both the national and sectoral (rural-urban) level, as the poor pay a smaller share of taxes than their share of national income. These results hold whether income or expenditure is used as an indicator of economic well-being. Bogetic and Hassan caution that as in-kind income becomes monetized and the economy becomes more market-oriented, the system will become less progressive and urban-rural differences will diminish. They contend that the bias toward higher urban taxes is justified to some extent by the fact that urban households benefit more from government services than rural households do. This paper -- a product of the Country Operations Division, Europe and Central Asia, Country Department I -- is part of a larger effort in the region to analyze the consequences of government public finance policies. This paper is a part of a volume under preparation, Financing Government in the Transition: Bulgaria, edited by Zeljko Bogetic and Arye Hillman. The preparation of the volume is supported by the Bank's Research Support Budget under dissemination grant Taxation and Revenue Adequacy in Transition: Observations and Implications from Bulgaria (RPO 679-60). Fareed Hassan may be contacted at [email protected].
Book Synopsis Distribution of Income and Income Tax Burden in Bulgaria by : eljko Bogeti?
Download or read book Distribution of Income and Income Tax Burden in Bulgaria written by eljko Bogeti? and published by World Bank Publications. This book was released on 1995 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Distribution of Income and the Income Tax Burden in Bulgaria by : Zeljko Bogetic
Download or read book Distribution of Income and the Income Tax Burden in Bulgaria written by Zeljko Bogetic and published by . This book was released on 2016 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The empirical analysis of Bulgaria's income distribution and income tax burden indicates that the country has low income inequality although this is changing rapidly. The income tax is progressive and contributes significantly to reducing income inequality, and the urban sector pays proportionately more in taxes than the rural sector.Using the 1992 Bulgarian household budget survey, Bogetic and Hassan analyze the distribution of income and of the income tax burden by income and expenditure class and by rural-urban sector. They find:deg; Low income inequality (although that is changing rapidly).deg; A progressive income tax system. The poor (the lowest two-income decile) pay only 1.4 percent of their per capita income in income tax; the rich (the top decile) pay nearly 6 percent. In-kind income and expenditures are excluded from taxation.deg; The urban sector paying proportionately more in taxes than the rural sector. For example, urban households pay 5.3 percent of their per capita income in income tax, whereas the rural sector pays 2.4 percent.deg; Income tax contributes significantly to reducing income inequality at both the national and sectoral (rural-urban) level, as the poor pay a smaller share of taxes than their share of national income.These results hold whether income or expenditure is used as an indicator of economic well-being.Bogetic and Hassan caution that as in-kind income becomes monetized and the economy becomes more market-oriented, the system will become less progressive and urban-rural differences will diminish.They contend that the bias toward higher urban taxes is justified to some extent by the fact that urban households benefit more from government services than rural households do.This paper - a product of the Country Operations Division, Europe and Central Asia, Country Department I - is part of a larger effort in the region to analyze the consequences of government public finance policies. This paper is a part of a volume under preparation, Financing Government in the Transition: Bulgaria, edited by Zeljko Bogetic and Arye Hillman. The preparation of the volume is supported by the Bank's Research Support Budget under dissemination grant Taxation and Revenue Adequacy in Transition: Observations and Implications from Bulgaria (RPO 679-60). Fareed Hassan may be contacted at [email protected].
Book Synopsis Distribution of Income Tax Burden in Bulgaria by : Z̆eljko Bogetić
Download or read book Distribution of Income Tax Burden in Bulgaria written by Z̆eljko Bogetić and published by . This book was released on 1995 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Effects of Personal Income Tax on Income Distribution by : Fareed M. A. Hassan
Download or read book Effects of Personal Income Tax on Income Distribution written by Fareed M. A. Hassan and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study utilizes the 1992 Bulgarian household budget survey to analyze the distribution of income and income tax burden. Results indicate that the country is characterized by low income inequality, though this is changing rapidly. The findings also show that the present income tax system is progressive and that the urban sector pays much more relative to its income. Despite a steeply graduated statutory tax rate schedule, effective progression is rather modest, indicating significant tax evasion. However, one must view the results of progressivity and urban bias cautiously. As in-kind income becomes monetized and as the economy becomes more market-oriented, both progressivity and urban/rural differences will wane over time.
Book Synopsis Distribution of Income and the Income Tax Burden in Bulgaria by :
Download or read book Distribution of Income and the Income Tax Burden in Bulgaria written by and published by . This book was released on 1995 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Revenue-productive Income Tax Structures and Tax Reforms in Emerging Market Economies by : Fareed M. A. Hassan
Download or read book Revenue-productive Income Tax Structures and Tax Reforms in Emerging Market Economies written by Fareed M. A. Hassan and published by World Bank Publications. This book was released on 1998 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Revenue-Productive Income Tax Structures and Tax Reforms in Emerging Market Economies by : Fareed M. A. Hassan
Download or read book Revenue-Productive Income Tax Structures and Tax Reforms in Emerging Market Economies written by Fareed M. A. Hassan and published by . This book was released on 2016 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Any consideration of alternative tax systems must consider underlying levels and distributions of income. But broader, simpler tax bases would facilitate administration, increase revenues, and reduce opportunities and incentives for tax evasion.Using a household budget survey for 1992, Hassan shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system. He explores the implications for revenue and income distribution of two alternative tax systems-a flat tax and a progressive but simpler three-brackets tax system.He demonstrates that simpler tax structures with lower tax rates could achieve at least equal revenue and distributional objectives and are superior in terms of efficiency and equity. (The findings are robust when Bulgaria's significant tax evasion is included.)But tax changes since 1992 have, if anything, moved Bulgaria even further from a simple income tax system: the number of rates and brackets increased from 7 to 10, and the levels of exemption remain unchanged. (Complex, higher rates complicate administration and enforcement and provide incentives for tax evasion. And in the alternative systems Hassan explores, the poor are protected with higher exemptions.)Fortunately, the country's personal income tax structure began to move toward less nominal progressivity after Bulgaria?s 1997 tax reform program. The tax rate in the top income bracket was reduced from 52 percent to 40 percent, the number of tax brackets was halved, and the exemption level was increased 20 percent (reducing tax burdens on the poor).This paper-a product of the Poverty Reduction and Economic Management Sector, Europe and Central Asia Region-is part of a larger effort in the region to analyze the social and revenue dimensions of tax reforms in transition economies. The author may be contacted at [email protected].
Book Synopsis Income Distribution and Tax, and Government Social Spending Policies in Developing Countries by : Ke-young Chu
Download or read book Income Distribution and Tax, and Government Social Spending Policies in Developing Countries written by Ke-young Chu and published by . This book was released on 2000 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Personal Income Tax Reform and Tax Revenue Potential in Transitional Economies by : Zeljko Bogetic
Download or read book Personal Income Tax Reform and Tax Revenue Potential in Transitional Economies written by Zeljko Bogetic and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper utilizes the 1992 household budget survey of Bulgaria to show the poor revenue effects of the income tax structure prevailing in 1992 which did not take into account the underlying distribution of income. We also show that Bulgaria can benefit from a much simpler and lower income tax structure than the one which prevailed in 1992, providing counterfactual calculations of potential revenues of alterative tax structures.
Book Synopsis Poverty and Social Protection in Bulgaria by : Jean-Jacques Hallaert
Download or read book Poverty and Social Protection in Bulgaria written by Jean-Jacques Hallaert and published by . This book was released on 2020-07-31 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Absolute poverty has dropped markedly in Bulgaria but income inequality has increased substantially in the aftermath of the GFC. This increase is due to a rise in market income inequality that was compounded by a reduction in fiscal redistribution. The redistributive role of direct taxation has declined with the introduction of a flat tax and social spending is relatively low and decreasing (as a share of GDP), is concentrated on a few social risks, and experienced a decline in its redistributive efficiency. The COVID-19 crisis is likely to deepen income inequality, increasing the room for redistributive policies.
Author :Centre for Co-operation with Economies in Transition Publisher :OECD Publishing ISBN 13 : Total Pages :196 pages Book Rating :4.F/5 ( download)
Book Synopsis National Accounts for Bulgaria by : Centre for Co-operation with Economies in Transition
Download or read book National Accounts for Bulgaria written by Centre for Co-operation with Economies in Transition and published by OECD Publishing. This book was released on 1996 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication traces the development of the Bulgarian national accounts, detailing the elaboration of production and generation of income accounts for 38 industries and of accounts covering the distribution, redistribution and use of income and capital expenditure by institutional sector for the period 1991-1994. Private sector activity in each industry during this period is identified. Plans for future developments of the accounts with regard to data sources and methodology are described. Detailed tables accompany the explanations.
Book Synopsis Bulgarian Households Income Redistribution by : Venelin N. Boshnakov
Download or read book Bulgarian Households Income Redistribution written by Venelin N. Boshnakov and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The proposed paper provides trial estimates for particular indices of household factor income redistribution as a result of the bidirectional intervention of direct taxes and social transfers in Bulgaria for year 2003. Musgrave-Thin, Reynolds-Smolensky, Kakwani and Atkinson-Plotnik indices along with the average effective tax and benefit rates are estimated on the basis of decile distributions of pre-tax-benefit (factor) income, direct taxes and compulsory social security contributions, social benefits, and post-tax-benefit income. In this respect, the shifts in concentration curves as well as the degrees of progression of personal income taxes and social transfers are evaluated. Despite that a range of measurement problems do exist and are highly likely to cause biases of different nature, the results obtained provide feasible insights on the overall distributional impact of direct state intervention on household members incomes showing that it significantly reduces the degree of income inequality in much higher extent via social transfers than through income taxation.
Book Synopsis Doing Business in Bulgaria by : Touche Ross & Co
Download or read book Doing Business in Bulgaria written by Touche Ross & Co and published by GMB Publishing, Limited. This book was released on 1993 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Case Studies - actual profiles by businesses which have set up in, or done business with, Bulgaria, covering export, distributorships, joint ventures, and direct investment." "The book concludes with three valuable appendices. The first provides an in-depth coverage of the opportunities by sector in Bulgaria. The second covers grant aid available and the third includes a full bibliography and sources of further information." "Impressive in its scope, the book offers both a panorama and a minute cross-section of the issues, whether obstacle or opportunity, that every business must address. Written by highly qualified experts, yet in a style which is succinct, jargon-free and accessible to the non-expert, Doing Business in Bulgaria is an invaluable, all-round reference for any businessperson keen to maximise the potential of the emergent market."--BOOK JACKET.
Download or read book Canada-U.S. Tax Treaty written by and published by . This book was released on 1981 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Distributional Impact of Taxes and Transfers by : Gabriela Inchauste
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 402 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 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”.
