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Changing The Tax Mix
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Book Synopsis Changing the Tax Mix by : John Freebairn
Download or read book Changing the Tax Mix written by John Freebairn and published by . This book was released on 1999 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Rate Implications of Changing the Tax Mix by : David John Collins
Download or read book Tax Rate Implications of Changing the Tax Mix written by David John Collins and published by . This book was released on 1985 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Changing the Tax Mix by : John G. Head
Download or read book Changing the Tax Mix written by John G. Head and published by Sydney, N.S.W. : Australian Tax Research Foundation. This book was released on 1986 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Evasion Effects of Changing the Tax Mix by : Jonathan R. Kesselman
Download or read book Evasion Effects of Changing the Tax Mix written by Jonathan R. Kesselman and published by . This book was released on 1993 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Flattening the Tax Rate Structure, Changing the Tax Mix and Union's Wage Demands by : John Creedy
Download or read book Flattening the Tax Rate Structure, Changing the Tax Mix and Union's Wage Demands written by John Creedy and published by . This book was released on 1988 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Equity Versus Efficiency in the Design of the Tax Mix by : Peter S. Spiro
Download or read book Equity Versus Efficiency in the Design of the Tax Mix written by Peter S. Spiro and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is frequently argued that it would be beneficial to move the tax mix towards greater reliance on consumption taxes, with offsetting reductions in income taxes. Proponents argue that this would increase the incentives to “work, save, and invest” and would help improve productivity growth. However, these claims rest on weak foundations and are not well supported by empirical evidence. Most studies have found that reducing personal income tax rates would have only a modest impact on labor supply and work effort. It is a fallacy to suppose that consumption taxes do not reduce work effort simply because they are not levied directly on income. The primary purpose of working is to earn income to spend. A higher consumption tax rate also reduces real after tax income, and dollar for dollar would have the same effect on the incentive to work as a flat income tax. In addition, when a higher sales tax rate is applied to services, it increases the incentive for “do-it-yourself” work to replace purchased services, which can range all the way from gardening to self-representation in court. This also leads to lower national productivity. The evidence that taxes have a significant impact on saving is also quite weak. In the case of people who are aiming for a certain level of investment income after retirement, a lower real after-tax rate of return on their investments forces them to increase their saving rate. Therefore, an income tax cut could have the perverse effect of reducing the national savings rate. Even if lower taxes did increase personal saving, it would be unlikely to have a significant impact on capital investment by Canadian corporations. The primary source of capital is from retained earnings, which are more than adequate for this purpose. A substantial portion of personal portfolio investment in stocks goes to foreign countries. By far the largest and clearest impact of changing the tax mix is on the distribution of income. Canada's GST is not a very regressive tax, as it has been offset by credits for low income people, and exempts basic necessities such as groceries and rent. However, unlike the GST, personal income taxes are highly progressive. Any shift in the tax mix away from income towards consumption taxes would therefore significantly reduce the overall progressivity of Canada's tax system. In Canada, analysis of this issue has not placed much emphasis on fairness in taxation. In the United States, by contrast, leading legal scholars of taxation such as Barbara Fried, Alvin Warren and Reuven Avi-Yonah have viewed the policy question of fairness as central to the issue. The most credible estimates from economic models indicate at best a small positive impact on economic efficiency from changing the tax. Therefore, the positive impact on income would be too small to compensate most taxpayers, and middle income earners in particular are likely to be net losers from changes in the tax mix. Designing changes in the tax mix so as to make everybody better off is a complex task.
Book Synopsis Overselling the Economic Efficiency Gains from Shifting the Tax Mix Towards Consumption Taxes by : Peter S. Spiro
Download or read book Overselling the Economic Efficiency Gains from Shifting the Tax Mix Towards Consumption Taxes written by Peter S. Spiro and published by . This book was released on 2017 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is frequently argued that it would be beneficial to move the tax mix towards greater reliance on consumption taxes, with offsetting reductions in income taxes. Proponents argue that this would increase the incentives to “work, save, and invest” and would help improve productivity growth. In Canada, policy experts have generally advocated shifting the tax mix towards consumption. However, on a number of occasions when such a choice was put to the electorate, this shift was rejected. In fact, when one looks at the empirical research on response elasticities, it suggests that the net positive impacts are likely to be relatively small. The most reliable estimates from economic models indicate a small positive impact on economic efficiency from changing the tax mix. The largest and clearest impact of changing the tax mix is on the distribution of income, as the income tax is much more susceptible to being progressive.Therefore, the positive impact on overall GDP would be too small to compensate most taxpayers. Middle income earners in particular are likely to be net losers from changes in the tax mix. Designing changes in the tax mix so as to make everybody better off is a complex task. Voters seem to be aware of the income distribution impacts, and vote in their own self-interest. In a referendum in the province of British Columbia, the majority voted to repeal a value added tax. The percentage voting for repeal was highest in the lowest income electoral districts.
Book Synopsis Incentive and Distributional Effects of a Tax Mix Change by : John Will Freebairn
Download or read book Incentive and Distributional Effects of a Tax Mix Change written by John Will Freebairn and published by . This book was released on 1998 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Tax-mix Change written by Patricia Apps and published by . This book was released on 1997 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Changing the Tax Mix by : Russell L. Mathews
Download or read book Changing the Tax Mix written by Russell L. Mathews and published by . This book was released on 1985 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Distributional Impact of Changing the Tax Mix in Australia by : Neil A. Warren
Download or read book The Distributional Impact of Changing the Tax Mix in Australia written by Neil A. Warren and published by . This book was released on 1985 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Revenue and progressivity neutral changes in the tax mix by : John Creedy
Download or read book Revenue and progressivity neutral changes in the tax mix written by John Creedy and published by . This book was released on 1991 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Jonathan R. Kesselman Publisher :Canberra : Australian National University, Centre for Research on Federal Financial Relations ISBN 13 :9780731502790 Total Pages :51 pages Book Rating :4.5/5 (27 download)
Book Synopsis Role of the Tax Mix in Tax Reform by : Jonathan R. Kesselman
Download or read book Role of the Tax Mix in Tax Reform written by Jonathan R. Kesselman and published by Canberra : Australian National University, Centre for Research on Federal Financial Relations. This book was released on 1986 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Impact of the Fightback! by : Patricia Apps
Download or read book Impact of the Fightback! written by Patricia Apps and published by . This book was released on 1992 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Mix Change to Reduce Greenhouse Gas Emissions by : John W. Freebairn
Download or read book Tax Mix Change to Reduce Greenhouse Gas Emissions written by John W. Freebairn and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A pollution tax or emissions trading scheme places a price on greenhouse gas emissions. This price also is an additional indirect tax and a government revenue windfall. To restore distributional equity, to avoid compounding the efficiency costs of existing distorting taxes and to maintain macroeconomic stability, it is argued that most of the revenue windfall be recycled to households as lower income tax rates and higher social security payments. As the carbon price rises over time, new and larger tax mix change packages will be required.
Book Synopsis The Effects of the Tax Mix on Inequality and Growth by : Oguzhan Akgun
Download or read book The Effects of the Tax Mix on Inequality and Growth written by Oguzhan Akgun and published by . This book was released on 2017 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: Can reforms that shift the balance among different taxes in the revenue mix lastingly influence the overall prosperity of an economy and the distribution of income across households? The present study takes this question to the data, using the experience of 34 OECD countries over 1980-2014 to assess the effects of changes in the tax structure on the long-term level of average output per capita and the distribution of disposable income across households. Changing the revenue mix while keeping government size constant typically lift long-term output per capita when they involve cuts in the labour tax wedge below or above average incomes, cuts in corporate income taxes or increases in property taxes. The relative-income effects of revenue-neutral reductions in labour tax wedges are broadly in line with intuition: the relative position of those benefitting from them typically improves. In absolute terms, however, nearly all the income distribution benefits from revenue-neutral reductions in labour tax wedges, be they focused on below or average income earners
Book Synopsis Making Money Matter by : National Research Council
Download or read book Making Money Matter written by National Research Council and published by National Academies Press. This book was released on 1999-11-30 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States annually spends over $300 billion on public elementary and secondary education. As the nation enters the 21st century, it faces a major challenge: how best to tie this financial investment to the goal of high levels of achievement for all students. In addition, policymakers want assurance that education dollars are being raised and used in the most efficient and effective possible ways. The book covers such topics as: Legal and legislative efforts to reduce spending and achievement gaps. The shift from "equity" to "adequacy" as a new standard for determining fairness in education spending. The debate and the evidence over the productivity of American schools. Strategies for using school finance in support of broader reforms aimed at raising student achievement. This book contains a comprehensive review of the theory and practice of financing public schools by federal, state, and local governments in the United States. It distills the best available knowledge about the fairness and productivity of expenditures on education and assesses options for changing the finance system.