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Author : eljko Bogeti?
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4./5 ( download)
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:
Author : A. M. Fareed Hassan
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (913 download)
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].
Author : Zeljko Bogetic
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (129 download)
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].
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264438181
Total Pages : 651 pages
Book Rating : 4.2/5 (644 download)
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”.
Author : Jean-Jacques Hallaert
Publisher :
ISBN 13 : 9781513550190
Total Pages : 34 pages
Book Rating : 4.5/5 (51 download)
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 : Touche Ross & Co
Publisher : GMB Publishing, Limited
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.3/5 (243 download)
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:
Author : Gabriela Inchauste
Publisher : World Bank Publications
ISBN 13 : 1464810923
Total Pages : 402 pages
Book Rating : 4.4/5 (648 download)
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.
Author : Claudia Gerber
Publisher : International Monetary Fund
ISBN 13 : 1484383087
Total Pages : 24 pages
Book Rating : 4.4/5 (843 download)
Download or read book Personal Income Tax Progressivity: Trends and Implications written by Claudia Gerber and published by International Monetary Fund. This book was released on 2018-11-20 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions. Using this and other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth, suggesting that efficiency costs of progressivity may be small—at least for degrees of progressivity observed in the sample.
Author : Bogeti ?c, ?Zeljko
Publisher : World Bank Publications
ISBN 13 : 9780821333884
Total Pages : 276 pages
Book Rating : 4.3/5 (338 download)
Download or read book Financing Government in the Transition--Bulgaria written by Bogeti ?c, ?Zeljko and published by World Bank Publications. This book was released on 1995-01-01 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IFC's new Global Agriculture Series features sectoral presentations of industry trends with specific emphasis on the developing countries. The series highlights the increasing importance of developing countries in the world economy as rapidly expanding markets and as competitive production bases. The information reported underlines the strong production assets of those countries and illustrates the investment opportunities this creates. To profile the high-growth poultry industry, the first volume in this series draws on intelligence collected from various public and private sources, including IFC client companies in numerous countries. Consumption of poultry meat has been growing at an exceptional rate over the past decade, spurred by the dietary benefits of this food and an attractive price relative to other meats. Its evolution in recent years epitomizes the emergence of developing countries as global competitors in the agribusiness sector. This report estimates that annual world consumption might grow by another 15-18 million tons by the end of the decade, making poultry the most popular meat in the world. This growth should support additional investments of roughly US$2 billion during this period, including US$0.7 to $0.9 billion for growers' production facilities and US$1 to $1.2 billion for integrators' production facilities. Estimates project that much of this investment will be undertaken in developing countries. The report presents an overview of the poultry production system and the key players in the supply chain, the global poultry market and regional production patterns, the main determinants of competitive advantage in this sector, and an analysis of international trade flows. The final chapter reviews the role of public policies in changes in consumption, production, and trade. Additonal features include color photos, charts, and tables
Author :
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (3 download)
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : A. B. Atkinson
Publisher : Oxford University Press
ISBN 13 : 0199286892
Total Pages : 799 pages
Book Rating : 4.1/5 (992 download)
Download or read book Top Incomes written by A. B. Atkinson and published by Oxford University Press. This book was released on 2010-04 with total page 799 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together an exciting range of new studies of top incomes in a wide range of countries from around the world. The studies use data from income tax records to cast light on the dramatic changes that have taken place at the top of the income distribution. The results cover 22 countries and have a long time span, going back to 1875.
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 : Maria Delgado Coelho
Publisher : International Monetary Fund
ISBN 13 : 1513596624
Total Pages : 46 pages
Book Rating : 4.5/5 (135 download)
Download or read book Brazil: Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Author : Mr.Antonio David
Publisher : International Monetary Fund
ISBN 13 : 1484323335
Total Pages : 28 pages
Book Rating : 4.4/5 (843 download)
Download or read book Inclusive Growth and the Incidence of Fiscal Policy in Mauritius written by Mr.Antonio David and published by International Monetary Fund. This book was released on 2013-05-17 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using data from three household surveys, we review whether growth in Mauritius was inclusive and discuss the incidence of public expenditures and taxes. Generally, Mauritius enjoys an even income distribution and low rates of poverty. Nevertheless, over the 2000s, despite overall progress, the benefits of growth appear to have become more skewed. Employment income is the main contributor to inequality in Mauritius. Social protection expenditures reduce poverty and inequality, but could be better targeted, particularly for pensions. Income taxes are progressive, though given their small relative weight they have a negligible impact on income distribution. The VAT appears relatively progressive compared to other developing countries, although its impact on the overall distribution is also small. With better targeting of the sizable social spending, significant further progress in poverty alleviation could be achieved.
Author : Robert W. McGee
Publisher : Springer Science & Business Media
ISBN 13 : 0387257128
Total Pages : 670 pages
Book Rating : 4.3/5 (872 download)
Download or read book Taxation and Public Finance in Transition and Developing Economies written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2008-12-10 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt: Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
Author : Collectif
Publisher : OECD
ISBN 13 : 926426504X
Total Pages : 329 pages
Book Rating : 4.2/5 (642 download)
Download or read book Taxing Wages in Latin America and the Caribbean 2016 written by Collectif and published by OECD. This book was released on 2016-09-26 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies. The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
