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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4./5 ( download)
Download or read book Optimal Nonlinear Income Taxation for the Alleviation of Poverty written by and published by World Bank Publications. This book was released on with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : S. M. Ravi Kanbur
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (318 download)
Download or read book Optimal Nonlinear Income Taxation for the Alleviation of Poverty written by S. M. Ravi Kanbur and published by . This book was released on 1991 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Poverty- minimizing marginal tax rates on the poor are in the range of 60-70 percent.
Author : S. M. Ravi Kanbur
Publisher : Kingston, Ont. : Institute for Economic Research, Queen's University
ISBN 13 : 9789516804296
Total Pages : 19 pages
Book Rating : 4.8/5 (42 download)
Download or read book Optimal Non-linear Income Taxation for the Alleviation of Income Poverty written by S. M. Ravi Kanbur and published by Kingston, Ont. : Institute for Economic Research, Queen's University. This book was released on 1990 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Queen's University. Institute for Economic Research
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Discussion Paper #799. Optimal Non-linear Income Taxation for the Alleviation of Income Poverty written by Queen's University. Institute for Economic Research and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Waly Wane
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Optimal Income Tax when Poverty is a Public "bad" written by Waly Wane and published by . This book was released on 2000 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Suppose that poverty is a negative externality affecting individuals' welfare. How does the introduction of concern about poverty affect the income tax policy of a social planner?"--Cover.
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 : Nishimura, Yukihiro
Publisher : Kingston, Ont. : Institute for Economic Research, Queen's University
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (247 download)
Download or read book Optimal Nonlinear Income Taxation for Reduction of Envy written by Nishimura, Yukihiro and published by Kingston, Ont. : Institute for Economic Research, Queen's University. This book was released on 2000 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jukka Pirttila
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Poverty Alleviation and Tax Policy written by Jukka Pirttila and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines public good provision and tax policy -- optimal non-linear income taxation and linear commodity taxation -- when the government departs from purely welfarist objective function and seeks to minimise poverty. This assumption reflects much policy discussion and may help understand some divergences of practical tax policy from lessons in optimal tax analysis. In contrast to Atkinson and Stiglitz (J. Public Econom. 6 (1976) 55), it may be optimal to use differentiated commodity tax rates, including the taxation of savings, even if preferences are separable in goods and leisure. The optimal effective marginal tax rate at the bottom of the distribution may be negative, suggesting that wage subsidy schemes can be optimal. Finally, optimal provision of a public good is analysed under poverty minimisation.
Author : Matti Tuomala
Publisher :
ISBN 13 : 9780191815058
Total Pages : 487 pages
Book Rating : 4.8/5 (15 download)
Download or read book Optimal Redistributive Taxation written by Matti Tuomala and published by . This book was released on 2016 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book explains in depth the Mirrlees model itself and presents various extensions of it. One set of extensions considers changing the preferences for consumption and work: behavioural-economic modifications (such as positional externalities, prospect theory, paternalism, myopic behaviour and habit formation) but also heterogeneous work preferences (besides differences in earnings ability). Another set of modifications concerns the objective of the government. The book explains the differences in optimal redistributive tax systems when governments, instead of maximising social welfare, minimise poverty or maximise social welfare based on rank order or charitable conservatism social welfare functions. In all extensions, the book illustrates the main mechanisms using advanced numerical simulations.
Author : Laurence M. Jacquet
Publisher :
ISBN 13 :
Total Pages : 45 pages
Book Rating : 4.:/5 (1 download)
Download or read book Optimal Income Taxation with Composition Effects written by Laurence M. Jacquet and published by . This book was released on 2017 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: We study the optimal nonlinear income tax problem with multidimensional individual characteristics on which taxes cannot be conditioned. We obtain an optimal tax formula that generalizes the standard one by averaging, with specific weights, the sufficient statistics of individuals who earn the same income. Our first main contribution consists in showing that multidimensional heterogeneity brings a new source of endogeneity to the sufficient statistics that we call composition effects. We highlight that composition effects may substantially affect optimal marginal tax rates. Our results put the stress on the need for empirical studies on sufficient statistics for different demographic groups e.g., according to gender, age, ethnicity. As a second main contribution, we show the equivalence between the tax perturbation and mechanism design approaches which bridges the gap between both methods that have, so far, been used separately in the literature.
Author : Weizhen Hu
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (139 download)
Download or read book Optimal Nonlinear Income Taxes in an Overlapping Generations Model written by Weizhen Hu and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study develops an income tax competition framework in an overlapping generations economy and examines the economic impact of labor market integration. With two types of labor possessing varied ability levels and a perfectly mobile capital stock, local governments compete for labor and choose the optimal income taxes to maximize social welfare. We demonstrate that public goods can be either over- or under-provided and discuss the equity and efficiency of the optimal policy rules under a nonlinear income taxation scheme. Further, we compare the equilibrium to linear taxation and demonstrate that nonlinear taxation is not necessarily more “equal” or “effective” than linear taxation. Moreover, we compare the equilibrium to that of the classic static model, and find that the nonlinear optimal tax rates could be above or below the first-best tax level in both dynamic and static models, while the public goods can be either over- or under-provided in the dynamic framework but are always under-provided in the static framework.
Author : Alan Krause
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (837 download)
Download or read book Optimal Nonlinear Income Taxation with Learning-by-doing written by Alan Krause and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Borys Grochulski
Publisher :
ISBN 13 : 9781422315996
Total Pages : 32 pages
Book Rating : 4.3/5 (159 download)
Download or read book Optimal Nonlinear Income Taxation with Costly Tax Avoidance written by Borys Grochulski and published by . This book was released on 2007-12 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies the problem of optimal income taxation in an economy in which income can be falsified. Agents are assumed to have access to a technology that allows them to hide income from public view. As hidden income cannot be taxed, the possibility of income falsification puts a limit on the amount of redistribution that can be implemented in this economy. Given that the process of income concealment is costly, however, limited social insurance can be provided through partial redistribution of revealed income. In this economy, the authors derive Pareto-optimal income redistribution schedules & show how the resulting allocations of consumption can be implemented with a system of nonlinear income taxes. Charts, tables & graphs.
Author : Ravi Kanbur
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Relativity, Inequality, and Optimal Nonlinear Income Taxation written by Ravi Kanbur and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: How does concern for consumption relative to others (“relativity”) affect the structure of optimal nonlinear income taxation? Our article provides three sets of answers to this general question. First, it supports the conclusion in the literature that relativity leads to higher marginal tax rates. In doing so, it both generalizes some of the conditions under which this result is obtained in the literature and fleshes out the detailed structure for optimal marginal tax rates for specific functional forms for distribution, utility function, and social welfare function. Second, the article goes beyond the literature and examines the impact of relativity on the progression of optimal marginal tax rates. By and large, we find support for greater progressivity, defined as the steepness of the rise of the marginal tax rate schedule, as relativity concern increases. Third, none of the papers in the literature, to our knowledge, examines the interplay of relativity and inequality in determining the optimal structure of income taxes. Our special analytical cases and more general numerical calculations support the conclusion that higher inequality dampens the positive impact of greater relativity on the level and the progression of marginal tax rates. More work is needed to further explore this interaction between relativity and inequality that our analysis has uncovered.
Author : Mr.David Coady
Publisher : International Monetary Fund
ISBN 13 : 1513547046
Total Pages : 27 pages
Book Rating : 4.5/5 (135 download)
Download or read book Designing Fiscal Redistribution: The Role of Universal and Targeted Transfers written by Mr.David Coady and published by International Monetary Fund. This book was released on 2020-06-26 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a growing debate on the relative merits of universal and targeted social assistance transfers in achieving income redistribution objectives. While the benefits of targeting are clear, i.e., a larger poverty impact for a given transfer budget or lower fiscal cost for a given poverty impact, in practice targeting also comes with various costs, including incentive, administrative, social and political costs. The appropriate balance between targeted and universal transfers will therefore depend on how countries decide to trade-off these costs and benefits as well as on the potential for redistribution through taxes. This paper discusses the trade-offs that arise in different country contexts and the potential for strengthening fiscal redistribution in advanced and developing countries, including through expanding transfer coverage and progressive tax financing.
Author : Stuart Adam
Publisher : Oxford University Press
ISBN 13 : 0199553742
Total Pages : 552 pages
Book Rating : 4.1/5 (995 download)
Download or read book Tax By Design written by Stuart Adam and published by Oxford University Press. This book was released on 2011-09 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Author : Narayana R. Kocherlakota
Publisher : Princeton University Press
ISBN 13 : 1400835275
Total Pages : 230 pages
Book Rating : 4.4/5 (8 download)
Download or read book The New Dynamic Public Finance written by Narayana R. Kocherlakota and published by Princeton University Press. This book was released on 2010-07-01 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Optimal tax design attempts to resolve a well-known trade-off: namely, that high taxes are bad insofar as they discourage people from working, but good to the degree that, by redistributing wealth, they help insure people against productivity shocks. Until recently, however, economic research on this question either ignored people's uncertainty about their future productivities or imposed strong and unrealistic functional form restrictions on taxes. In response to these problems, the new dynamic public finance was developed to study the design of optimal taxes given only minimal restrictions on the set of possible tax instruments, and on the nature of shocks affecting people in the economy. In this book, Narayana Kocherlakota surveys and discusses this exciting new approach to public finance. An important book for advanced PhD courses in public finance and macroeconomics, The New Dynamic Public Finance provides a formal connection between the problem of dynamic optimal taxation and dynamic principal-agent contracting theory. This connection means that the properties of solutions to principal-agent problems can be used to determine the properties of optimal tax systems. The book shows that such optimal tax systems necessarily involve asset income taxes, which may depend in sophisticated ways on current and past labor incomes. It also addresses the implications of this new approach for qualitative properties of optimal monetary policy, optimal government debt policy, and optimal bequest taxes. In addition, the book describes computational methods for approximate calculation of optimal taxes, and discusses possible paths for future research.
