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Author : David F. Bradford Publisher : American Enterprise Institute Page : 340 pages File Size : 54,9 Mb Release : 1995 Category : Business & Economics ISBN : 0844738913
Distributional Analysis of Tax Policy by David F. Bradford Pdf
The fifteen authors and five commentators include current and former members of the Office of Tax Analysis, the Joint Committee on Taxation, and the Congressional Budget Office, lending an authority to this discussion of tax distributional tables, their methodology, and consideration for improvement. The analysis outlines the attitudes and problems in the current distributional tax methods, innovations in the JCT distribution, the use of generational accounting, transfer systems, and lifetime taxpayer profiles. Annotation copyright by Book News, Inc., Portland, OR
OECD Tax Policy Studies Taxing Working Families A Distributional Analysis by OECD Pdf
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.
Iceland by International Monetary Fund. Fiscal Affairs Dept. Pdf
This paper discusses key findings and recommendations of the Technical Assistance Report on Optimal Reform and Distributional Analysis of the Personal Income Tax (PIT). With regard to reforming the PIT schedule, it recommends that the basic credit be increased and made fully refundable to all taxpayers age 18 and older. To avoid paying this benefit to young singles, such as students, who generally have other means of support, it could be conditioned on a certain level of labor earnings. This credit should be rapidly phased out as labor income rises, and the initial PIT rate should be significantly reduced. The current top PIT rate does not need reform, although the threshold for that rate should ideally be raised.
The Distributional Effects of Government Spending and Taxation by D. Papadimitriou Pdf
This book focuses on the distributional consequences of the public sector and examines and documents, theoretically and empirically, the effects of government spending and taxation on personal distribution, and includes chapters investigating the relationship between the public sector and functional distribution of national income.
The Economics of Tax Policy by Alan J. Auerbach,Kent Andrew Smetters Pdf
"Debates about the optimal structure for tax policies and tax rates hardly cease among public, policy, or academic audiences. These have only grown more heated in the United States as the gap between incomes of the wealthiest 1 percent and the rest of the population continue to diverge. Tax research perhaps has not fully kept pace with the relentless demand of various interests to adjust tax policy. Nonetheless, specialists in the economics of tax policy in recent years have profited from advances in economic theory, econometric measurements, and data quality and access that are beginning to allow a greater consensus on what are the real effects of tax policy and how government levies affect individuals and businesses. The volume edited by Professors Auerbach and Smetters represents an attempt to reduce the lag between the conduct of research on tax issues and its transmission to a broader public. The contributions would explore highly topical issues such as the effects of income tax changes on economic growth, the potential effects of capping certain tax expenditures, the economics of adjusted business tax policy, and environmental tax options. Other essays would investigate perennially important themes such as the conduct of tax administration, the growing role of the tax system on education policy, tax policy toward low-income families, capital gains and estate taxation, and tax policy for retirement savings. A final paper would examine three different options for fundamental tax reform"--
Author : International Monetary Fund Publisher : International Monetary Fund Page : 32 pages File Size : 43,9 Mb Release : 1988-01-01 Category : Business & Economics ISBN : 9781451922363
Distributional Implications of Government Tax and Expenditure Policies by International Monetary Fund Pdf
This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical considerations suggest that public expenditures are a more potent instrument for distributional purposes than taxes but are also more difficult to analyze and evaluate. The paper concludes that more research is needed toward a better measurement of expenditure benefits.
Tax Distribution and Revenue Analyses for Individual Income Taxes by Anthony N. Treviso Pdf
Distributional effects are often central policy issues in debates over tax legislation. Although economic analysis can be used to estimate the distribution of the tax system, or a tax change, it cannot be used to provide a normative or prescriptive analysis. Descriptive analyses indicate the expected effects of policies, but normative analyses indicate the optimal policy. This book discusses different philosophies about how the tax burden should be distributed, and what those philosophies imply for the shape of the tax system. It addresses the question of the justifications for a progressive tax system, as well as the measures that can be used to characterise the distributional effects of tax changes.
United States. Department of the Treasury,United States. Congress. House. Committee on Ways and Means
Author : United States. Department of the Treasury,United States. Congress. House. Committee on Ways and Means Publisher : Unknown Page : 12 pages File Size : 46,7 Mb Release : 1975 Category : Revenue ISBN : PURD:32754077530040
Author : Edgar K. Browning,William R. Johnson Publisher : Studies in Tax Policy Page : 104 pages File Size : 48,9 Mb Release : 1979 Category : Business & Economics ISBN : STANFORD:36105035612436
The Distribution of the Tax Burden by Edgar K. Browning,William R. Johnson Pdf
Monograph on taxation in the USA - seeks tax reform in the national level tax system which is highly progressive to make tax collection equally distributed, makes use of economic theory on taxes and explains data sources, research methodology, data analysis and statistical computing, and covers federal, state and local tax burdens, fiscal policy, income distribution, income tax, consumption tax and corporation tax. Graphs, references and statistical tables.
Author : U. S. Department US Department of the Treasury Publisher : CreateSpace Page : 42 pages File Size : 52,8 Mb Release : 2015-01-01 Category : Electronic ISBN : 150538978X
A Review of the Evidence on the Incidence of the Corporate Income Tax by U. S. Department US Department of the Treasury Pdf
Who ultimately bears the burden of the corporate income tax plays an important role in the distributional analysis of tax policy. Distributional tables often assume that the incidence of the corporate income tax falls on the owners of capital but there is considerable uncertainty amongst economists about who bears the burden of the corporate income tax. This paper reviews the evidence on the incidence of the corporate income tax, especially in light of recent empirical studies that focus on the relationship between the corporate income tax and wages. While further research is necessary to draw definitive conclusions, these studies suggest that labor may bear a substantial burden from the corporate income tax. These empirical results are consistent with computable general equilibrium models based on an open economy in which a single country sets its tax policy independently of other countries; in these models, assumptions that capital is mobile and consumers are willing to substitute tradable goods produced in different countries imply that labor can bear more of the incidence of the corporate tax than capital bears.
Monograph synthetising various studies of income distribution analysis and policies - discusses problems relating to reduction of income inequality in developed countries, and presents a new quantitative supply and demand economic theory of distribution using a generalized cobb-douglas production function. Bibliography pp. 159 to 163 and statistical tables.
The Distributional Impact of Taxes and Transfers by Gabriela Inchauste,Nora Lustig Pdf
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.
