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Author : Daniel N. Shaviro
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (424 download)
Download or read book Effective Marginal Tax Rates on Low-income Households written by Daniel N. Shaviro and published by . This book was released on 1999 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniel Shaviro
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Effective Marginal Tax Rates on Low-Income Households written by Daniel Shaviro and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discussion of marginal tax rates (MTRs) on low-income households often ignores the significance of income-conditioned benefits such as TANF, Food Stamps, Medicaid, and housing vouchers, and fails to account properly for the payroll tax or the possible accrual of expected Social Security benefits. This paper discusses the equivalence between a benefit phaseout and an explicit MTR and provides rough ballpark estimates of the MTRs that a one-parent, two-child household might face as its earnings increased from 0 to $25,000. It finds that these MTRs are generally quite high, especially at the range from just below to just past the official poverty line, by reason of the application of multiple phaseouts. In a worst-case scenario, such a household might even be better-off with earnings of $10,000 than of $25,000.
Author : Stacy Dickert
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.3/5 ( download)
Download or read book Taxes and the Poor written by Stacy Dickert and published by . This book was released on 1994 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (3 download)
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:
Author : Shannon Mok
Publisher :
ISBN 13 :
Total Pages : 45 pages
Book Rating : 4.:/5 (826 download)
Download or read book Effective marginal tax rates for low- and moderate-income workers written by Shannon Mok and published by . This book was released on 2012 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Edward D. Kleinbard
Publisher : Oxford University Press, USA
ISBN 13 : 019933224X
Total Pages : 545 pages
Book Rating : 4.1/5 (993 download)
Download or read book We are Better Than this written by Edward D. Kleinbard and published by Oxford University Press, USA. This book was released on 2015 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A book which examines how government - which is to say, all of us, acting collectively - can make our country healthier, wealthier and happier, if we put government to useful work in those areas where it most productively complements our private markets"--Provided by publisher.
Author : Robert J. Barro
Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.0/5 ( download)
Download or read book Average Marginal Tax Rates from Social Security and the Individual Income Tax written by Robert J. Barro and published by . This book was released on 1983 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security "contributions." The social security tax is a flat-rate levy on labor earnings (and income from self-employment) up to a ceiling value of earnings. Our computations consider first, the tax rates on employers, employees and the self-employed; second the amounts of income that accrue to persons with earnings below the ceiling; and third, the effective deductibility of employer's social security contributions from workers' taxable income. We find that the net impact of social security on the average marginal tax rate is below .02 until 1966, but than rises to .03 in 1968, .04 in 1973, .05 in 1974,and .06 in 1979. Thus, since 1965, the overall average marginal tax rate rises more rapidly than that from the income tax alone. In 1980 this overall rate is 36%. We note that, in comparison with the income tax, the social security levy generates 3-4 times as much revenue per unit of contribution to the average marginal tax rate. The social security tax is relatively "efficient" because first, it is a flat-rate tax (rather than a graduated one) for earnings below the ceiling, and second, there is a zero marginal tax rate at the top. However, the last feature has become less important in recent years. The rapid increase in the ceiling on earnings raised the fraction of total salaries and wages accruing to persons with earnings below the ceiling from 29% in 1965 to 68% in 1982.
Author : William Russell Easterly
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 23 pages
Book Rating : 4./5 ( download)
Download or read book Marginal Income Tax Rates and Economic Growth in Developing Countries written by William Russell Easterly and published by World Bank Publications. This book was released on 1992 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joseph J. Cordes
Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.6/5 (675 download)
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.
Author : Ron Durst
Publisher : DIANE Publishing
ISBN 13 : 1437985564
Total Pages : 27 pages
Book Rating : 4.4/5 (379 download)
Download or read book Federal Tax Policies and Low-Income Rural Households written by Ron Durst and published by DIANE Publishing. This book was released on 2011-08 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzes the increasing use of refundable tax credits targeted to low- and moderate-income households in the Federal individual income tax and determines their implications for rural America. The analysis matches a zip code approximation of the 2006 Rural-Urban Commuting Area Codes with IRS Individual Income Tax zip code and related data. These data are then used to examine the impact of the recent expansions to income tax credit programs on affected households. Expansions to both the refundable and non-refundable portions of the Earned Income and Child Tax credits have provided a major source of income support for low-income workers, especially in the South, where the rural poor are concentrated. Illus. A print on demand report.
Author : United States. Department of the Treasury. Office of the Secretary
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (121 download)
Download or read book Tax Reform for Fairness, Simplicity, and Economic Growth written by United States. Department of the Treasury. Office of the Secretary and published by . This book was released on 1984 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Poschmann
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (133 download)
Download or read book Still High: Marginal Effective Tax Rates on Low-Income Families, No. 113, February 2008 written by Poschmann and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gizem Kosar
Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.:/5 (962 download)
Download or read book Trends in Cumulative Marginal Tax Rates Facing Low-Income Families, 1997-2007 written by Gizem Kosar and published by . This book was released on 2016 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: We present new calculations of cumulative marginal tax rates (MTRs) facing low income families participating in multiple welfare programs over the period 1997-2007, the period after 1996 welfare reform but before the program expansions of the Great Recession. Our calculations are for nondisabled, nonelderly families who pay federal and state income taxes and the payroll tax but receive benefits from up to four different transfer programs--Medicaid, Food Stamps, subsidized housing, and Temporary Assistance for Needy Families. The results show enormous variation in MTRs across families who participate in different combinations of welfare programs, who have different family structures, and who have earnings in different ranges. For families who participate in either no or fewer than two welfare programs, which constitutes the large majority of low income families, MTRs are either negative or positive but modest in magnitude. But families participating in two or more programs, while still facing negative or modest positive rates at low earnings, usually face considerably higher MTRs at higher earnings ranges, often up to 80 percent and even occasionally over 100 percent. While the fraction of families in this category is not large, they constitute about one-fifth of single parent families
Author : Laurence J. Kotlikoff
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (613 download)
Download or read book Comparing Average and Marginal Tax Rates Under the Fairtax and the Current System of Federal Taxation written by Laurence J. Kotlikoff and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift taxes with a 23 percent effective retail sales tax plus a progressive rebate. The 23 percent rate generates more revenue than the taxes it replaces, but the rebate's cost necessitates scaling back non-Social Security expenditures to their 2000 share of GDP. The FairTax's effective marginal tax on labor supply is 23 percent. Its effective marginal tax on saving is zero. In contrast, for the stylized working households considered here, current effective marginal labor taxes are higher or much higher than 23 percent. Take our stylized 45 year-old, married couple earning $35,000 per year with two children. Given their federal tax bracket, the claw-back of the Earned Income Tax Credit, and the FICA tax, their marginal tax is 47.6 percent. The FairTax imposes a zero marginal tax on saving meaning that reducing this year's consumption by a dollar permits one to increase the present value of future consumption by a dollar. In contrast, the existing federal tax system imposes very high marginal taxes on future consumption. For our stylized working households foregoing a dollar's consumption this year to uniformly raise consumption in all future years raises the present value of future consumption by only 45.8 to 77.4 cents, i.e., the effective marginal tax rates on uniformly raising future consumption via saving facing our households ranges from 22.6 percent to 54.2 percent. The FairTax also reduces most of our stylized households' remaining average lifetime tax rates--and, often, by a lot. Consider our stylized 30 year-old, single household earning $50,000. The household's average remaining lifetime tax rate under the current system is 21.1 percent. It's 16.2 percent under the FairTax"--National Bureau of Economic Research web site
Author : Robert A. Moffitt
Publisher : University of Chicago Press Journals
ISBN 13 : 9780226539300
Total Pages : 256 pages
Book Rating : 4.5/5 (393 download)
Download or read book Tax Policy and the Economy written by Robert A. Moffitt and published by University of Chicago Press Journals. This book was released on 2017-08-22 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers in Tax Policy and the Economy Volume 31 are all directly related to important and often long-standing issues, often including how transfer programs affect tax rates and behavior. In the first paper, Alan Auerbach, Laurence Kotlikoff, Darryl Koehler, and Manni Yu take a lifetime perspective on the marginal tax rates facing older individuals and families arising from a comprehensive set of sources. In the second, Gizem Kosar and Robert A. Moffitt provide new estimates of the cumulative marginal tax rates facing low-income families over the period 1997-2007. In the third paper, Emmanuel Saez presents evidence on the elasticity of taxable income with respect to tax rates, drawing on data from the 2013 federal income tax reform. In the fourth, Conor Clarke and Wojciech Kopczuk survey the treatment of business income taxation in the United States since the 1950s, providing new data on how business income and its taxation have evolved over time. In the fifth paper, Louis Kaplow argues that the reduction in statutory tax rates from base-broadening may not reduce effective marginal tax rates on households.
Author : Kenneth Scheve
Publisher : Princeton University Press
ISBN 13 : 0691178291
Total Pages : 282 pages
Book Rating : 4.6/5 (911 download)
Download or read book Taxing the Rich written by Kenneth Scheve and published by Princeton University Press. This book was released on 2017-11-07 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Download or read book Außereuropäische Länder. - 11., neu bearb. Aufl., Stand: Januar 1992. - 1992. - 210 S. written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
