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Download or read book Issues in the Measurement and Interpretation of Effective Tax Rates written by and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David F. Bradford
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.0/5 ( download)
Download or read book Issues in the Measurement and Interpretation of Effective Tax Rates written by David F. Bradford and published by . This book was released on 1986 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marginal effective tax rates on investment that are derived from the user cost of capital are nowadays widely used practically to assess the effects of capital taxation. In this paper, we examine several troublesome issues in the construction and use of marginal effective tax rates and user costs of capital. Our comments fall into two classes. In the first are concerns about the adequacy of the current generation of models of capital-market equilibrium, into which marginal effective tax rates (user costs) are incorporated. In the second are concerns about the appropriateness of the assumption, implicit and nearly universal in marginal effective tax rate calculations, that investors expect a given tax code to remain unchanged forever. We show that effects of current changes in the law on expectations about future changes may undo or even reverse the effects predicted by traditionally calculated effective tax rates.
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 : Lothar Lammersen
Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (535 download)
Download or read book The Measurement of Effective Tax Rates written by Lothar Lammersen and published by . This book was released on 2002 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David F. Bradford
Publisher : A E I Press
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.3/5 (512 download)
Download or read book Distributional Analysis of Tax Policy written by David F. Bradford and published by A E I Press. This book was released on 1995 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of taxes over different income groups, has, rightly or wrongly, assumed a central position in tax policy decisions. All serious tax proposals are now accompanied by tables illustrating this distribution. This volume shows how the accuracy of these tables can be improved.
Author : Margaret Lamb
Publisher : OUP Oxford
ISBN 13 : 019151425X
Total Pages : 328 pages
Book Rating : 4.1/5 (915 download)
Download or read book Taxation written by Margaret Lamb and published by OUP Oxford. This book was released on 2004-09-30 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation involves complex questions of policy, law, and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that is rigorous and relevant. It comments upon how disciplinary-based approaches to tax research have developed in law, economics, accounting, political science, and social policy. Its authors then go to introduce an inter-disciplinary research approach to taxation research. Effective approaches to research problem definition and research method choice are outlined by leading authors in their fields, and topical studies provide bibliographic surveys of specific areas of tax research. The book provides suggestions of topics, readings, and approaches that are intended to help the new researcher choose ways to begin their tax research. Written by a group of international experts, this book will be essential reading for new researchers in the tax field, including PhD students; for existing researchers wishing to broaden their understanding of taxation; for policymakers wanting to gauge where the leading edge of current tax research lies; and for tax practitioners interested in scholarly contributions to their field of practice.
Author : Simon James
Publisher : Taylor & Francis US
ISBN 13 : 9780415188043
Total Pages : 514 pages
Book Rating : 4.1/5 (88 download)
Download or read book Taxation written by Simon James and published by Taylor & Francis US. This book was released on 2002 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ali Dogramaci
Publisher : Springer Science & Business Media
ISBN 13 : 9400949820
Total Pages : 248 pages
Book Rating : 4.4/5 (9 download)
Download or read book Managerial Issues in Productivity Analysis written by Ali Dogramaci and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: A. Dogramaci and N.R. Adam Productivity of a firm is influenced both by economic forces which act at the macro level and impose themselves on the individual firm as well as internal factors that result from decisions and processes which take place within the boundaries of the firm. Efforts towards increasing the produc tivity level of firms need to be based on a sound understanding of how the above processes take place. Our objective in this volume is to present some of the recent research work in this field. The volume consists of three parts. In part I, two macro issues are addressed (taxation and inflation) and their relation to produc tivity is analyzed. The second part of the volume focuses on methods for productivity analysis within the firm. Finally, the third part of the book deals with two additional productivity analysis techniques and their applications to public utilities. The objective of the volume is not to present a unified point of view, but rather to cover a sample of different methodologies and perspectives through original, scholarly papers.
Author : Assaf Razin
Publisher : University of Chicago Press
ISBN 13 : 0226705889
Total Pages : 456 pages
Book Rating : 4.2/5 (267 download)
Download or read book Taxation in the Global Economy written by Assaf Razin and published by University of Chicago Press. This book was released on 2008-04-15 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Author : Aqib Aslam
Publisher : International Monetary Fund
ISBN 13 : 1513561073
Total Pages : 50 pages
Book Rating : 4.5/5 (135 download)
Download or read book A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation written by Aqib Aslam and published by International Monetary Fund. This book was released on 2021-06-08 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.
Author : Ms.Era Dabla-Norris
Publisher : International Monetary Fund
ISBN 13 : 1484377451
Total Pages : 47 pages
Book Rating : 4.4/5 (843 download)
Download or read book Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2018-09-28 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected revenue impact, motivation, and announcement and implementation dates of nearly 2,500 tax measures across 10 OECD countries. We analyze the macroeconomic impact of tax changes, distinguishing between tax rate and tax base changes, and further separating between changes in personal income, corporate income, and value added tax. Our results suggest that base broadening during fiscal consolidations leads to smaller output and employment declines compared to rate hikes, even when distinguishing between tax types.
Author : Julian S. Alworth
Publisher :
ISBN 13 :
Total Pages : 41 pages
Book Rating : 4.:/5 (955 download)
Download or read book An Integrated Approach to Measuring Effective Tax Rates written by Julian S. Alworth and published by . This book was released on 2003 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dale Weldeau Jorgenson
Publisher : Oxford University Press
ISBN 13 : 9780198285939
Total Pages : 210 pages
Book Rating : 4.2/5 (859 download)
Download or read book Tax Reform and the Cost of Capital written by Dale Weldeau Jorgenson and published by Oxford University Press. This book was released on 1991 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Author : Richard A Musgrave
Publisher : Routledge
ISBN 13 : 1000313913
Total Pages : 290 pages
Book Rating : 4.0/5 (3 download)
Download or read book Taxation And Economic Development Among Pacific Asian Countries written by Richard A Musgrave and published by Routledge. This book was released on 2019-09-05 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: An array of case studies exploring evolving tax policy and economic development in Pacific Asian countries.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264199810
Total Pages : 45 pages
Book Rating : 4.2/5 (641 download)
Download or read book OECD Tax Policy Studies Using Micro-Data to Assess Average Tax Rates written by OECD and published by OECD Publishing. This book was released on 2003-05-23 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.
Author : Massimo Florio
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (13 download)
Download or read book Investment and Neutrality of Capital Income Taxation written by Massimo Florio and published by . This book was released on 2018 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: The King-Fullerton (1984) approach to the measurement of effective marginal rates of taxation on capital income has been applied extensively. The empirical literature confirms that the dispersion of effective tax rates, both within each country and among countries, is wide. However no test has been proposed of the impact on investment of these findings. The paper tests the conjecture proposed by King and Fullerton that standard deviation of effective tax wedges and investment or growth are inversely correlated. We find that international evidence does not support the conjecture: while investment and tax wedges are negatively correlated, as expected, the standard deviation of tax wedges seems to be positively correlated to investment. We propose the following interpretation of this result: a substantial part of the variance of effective marginal rates is explained by an implicit subsidy to equipment investment, and this policy may be justified by De Long-Summers (1992) results or by the view that this type of investment have more impact on growth than other types (such as buildings and inventories). In some cases also a partial deduction of interest rates may be rational when capital markets are rationed. Thus it may be simplistic and misleading to use King- Fullerton statistics as yardsticks for tax reforms leading to uniformity of effective marginal tax rates.
Author : Institute of Chartered Financial Analysts
Publisher :
ISBN 13 :
Total Pages : 412 pages
Book Rating : 4.3/5 (512 download)
Download or read book The C.F.A. Digest written by Institute of Chartered Financial Analysts and published by . This book was released on 1986 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
