Heidelberg Congress On Taxing Consumption

Author : Manfred Rose
Publisher : Springer Science & Business Media
Page : 544 pages
File Size : 50,5 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9783642757914

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Heidelberg Congress on Taxing Consumption by Manfred Rose Pdf

A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.

Author : Manfred Rose,H J Aaron,C L Ballard
Publisher : Unknown
Page : 564 pages
File Size : 48,9 Mb
Release : 1990-06-29
Category : Electronic
ISBN : 3642757928

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Heidelberg Congress on Taxing Consumption by Manfred Rose,H J Aaron,C L Ballard Pdf

A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.

Author : Manfred Rose
Publisher : Springer
Page : 541 pages
File Size : 52,7 Mb
Release : 1990-06-29
Category : Business & Economics
ISBN : 3540527281

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Heidelberg Congress on Taxing Consumption by Manfred Rose Pdf

A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.

Author : Robert W. McGee
Publisher : Springer Science & Business Media
Page : 670 pages
File Size : 40,9 Mb
Release : 2008-12-10
Category : Business & Economics
ISBN : 9780387257129

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Taxation and Public Finance in Transition and Developing Economies by Robert W. McGee Pdf

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 : C. Jeanrenaud
Publisher : Springer
Page : 380 pages
File Size : 47,8 Mb
Release : 2013-03-07
Category : Science
ISBN : 9783034890120

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Environmental Policy Between Regulation and Market by C. Jeanrenaud Pdf

Environmental policies have traditionally relied on direct controls and on government investment to protect natural resources. Today, the drawbacks and impediments to this approach are evident: heavy burdens borne by companies and the community, complex regulations, a danger of legislative inflation, difficulties in meeting the goals set, to name a few. In response, the environmental authorities in many countries have begun to reassess the efficacy of their programs, with the result that market incentives and voluntary agreements with companies or branches of industry have been added to the arsenal of traditional environmental protection measures. There are great expectations for new economic instruments, which offer the twofold advantage of giving companies more freedom in the choice of means, and of increasing the chances for meeting goals in a more cost-effective way. The authors of this book analyse these instruments - green taxes, tradeable permits, covenants, joint implementation, internationally tradeable quotas - from the point of view of costeffectiveness, their ability to achieve environmental goals, and public and corporate acceptability. They endeavour to determine on the basis of experience to date, whether these instruments are living up to the hopes placed in them.

Author : Anonim
Publisher : DIANE Publishing
Page : 204 pages
File Size : 45,9 Mb
Release : 2024-06-28
Category : Electronic
ISBN : 9781428977013

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Tax administration potential impact of alternative taxes on taxpayers and administrators : report to the Chairmen and ranking minority members, Committee on Finance, U.S. Senate and Committee on Ways and Means, House of Representatives by Anonim Pdf

Author : Wolfgang Eichhorn
Publisher : Springer Science & Business Media
Page : 1021 pages
File Size : 54,8 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9783642790379

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Models and Measurement of Welfare and Inequality by Wolfgang Eichhorn Pdf

The literature on economic problems connected with measuring and modelling of welfare and inequality has grown rapidly within the last decade. Since this literature is scattered throughout a great number of journals on economics, economic theory, econometrics, and statisties, it is difficult to get an adequate picture of the present state of the art. Therefore books should appear from time to time, which offer a representative cross-section of the latest results of research on: the subject. This book offers such material. It contains 54 articles by 84 authors from four of the five continents. Each paper has been reviewed by two referees. As a conse quence, the contributions of this book are revised versions, or, in many cases, revised revisions of the original papers. The book is divided into four parts. Part I: Measurement of Inequality and Poverty This part contains eleven papers on theory and empirical applications of inequa lity and/or poverty measures. Two contributions deal with, among other things, experimental findings on questions concerning the acceptance of distributional axioms. Part II: Taxation and Redistribution Distributional or, rather, redistributional aspects play an important role in Part II. The topics of the 14 papers included in this part range from tax progressivity and redistribution, allocative consequences of splitting under income taxation, and connections between income tax and cost-of-living indices to merit goods and welfarism as well as to welfare aspects of tax reforms.

Author : Henry J. Aaron,Leonard Burman,C. Eugene Steuerle
Publisher : The Urban Insitute
Page : 372 pages
File Size : 42,8 Mb
Release : 2007
Category : Business & Economics
ISBN : 0877667373

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Taxing Capital Income by Henry J. Aaron,Leonard Burman,C. Eugene Steuerle Pdf

The question of whether to tax income from wealth has sparked debate since our country's inception. Does taxing capital income ensure the progressivity of our system or merely discourage saving? Would switching our tax code to one that taxes only consumption be more efficient or only burden middle- and low-income people? And if we were to radically reform the way America taxes its citizens, how could we ensure that vital revenue would not be lost? Some analysts would even argue that, under our present byzantine tax system, we don't really tax capital income at all. In this volume, eminent economists analyze the problems associated with taxing capital income and propose policy solutions, which are then challenged by their peers in informed commentary. It may not settle the debate, but policymakers, scholars, and the public will find a wealth of information and ideas to consider.

Author : Anonim
Publisher : Unknown
Page : 326 pages
File Size : 40,8 Mb
Release : 1997
Category : Income tax
ISBN : PURD:32754067908057

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Joint Committee on Taxation Tax Modeling Project and 1997 Tax Symposium Papers by Anonim Pdf

Author : John G. Head,Richard E. Krever
Publisher : Kluwer Law International B.V.
Page : 578 pages
File Size : 44,7 Mb
Release : 2009-01-01
Category : Law
ISBN : 9789041128294

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Tax Reform in the 21st Century by John G. Head,Richard E. Krever Pdf

No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.

Author : Peter Birch Sorensen
Publisher : Springer
Page : 315 pages
File Size : 51,6 Mb
Release : 1998-04-15
Category : Business & Economics
ISBN : 9781349143368

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Public Finance in a Changing World by Peter Birch Sorensen Pdf

This non-technical volume analyses topical problems of public finance in a changing world characterized by growing mobility of production factors, liberalized economic policy regimes, and the formation of new nations. It discusses alternative views of government and the way we measure its activities; the modern welfare state and its impact on entrepreneurship and employment; issues of fiscal coordination and income redistribution in a world with many jurisdictions; and the problems of raising government revenue and of allocating property rights in transition economies.

Author : Mikayla Novak
Publisher : Springer
Page : 262 pages
File Size : 52,7 Mb
Release : 2018-05-09
Category : Political Science
ISBN : 9783319894171

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Inequality by Mikayla Novak Pdf

‘This book is a thoroughly researched and well written exploration of one of the most divisive topics in modern democratic discourse. Novak brings careful and clear thinking to a topic too often clouded in emotion and guided by moral intuition. ‘ —Peter Boettke, Professor of Economics and Philosophy, George Mason University, USA ‘Inequality has bred a climate of hostile political discourse reminiscent of the cold war. In this lucid book, Novak explains how we can transcend that hostility by recognizing the deeply entangled character of politics and economics within modern societies.’ —Richard E. Wagner, Hobart R. Harris Professor of Economics, George Mason University, USA ‘Mikayla Novak has provided a bold new intellectual foundation for social policy analysis.’ —Jason Potts, Professor of Economics, RMIT University, Australia In recent years the degree of income and wealth inequality within developed countries has been raised as a central issue in economic and social policy debates. Numerous figures across diverse ideological affinities have advocated policy measures to significantly alter income and wealth distributions, while the inequality debate has become infused with other subjects such as social justice and identity politics. This book presents an account of economic inequality from a contemporary classical liberal perspective. Inequality is seen as a by-product of entangled relationships within society, bringing to the fore key ideas from complexity, evolutionary and network sciences. Novak illustrates that inequality is problematic insofar as it generates pro-rich redistribution and constrains progress by the less well off. Economic inequality has important links with issues such as fiscal and regulatory policies, discrimination and social exclusion, and institutional design. This unique book is important reading for social science academics, policy makers and people interested in exploring the dimensions and solutions to inequality, a critical issue of our time.

Author : Inge Kaul,Pedro Conceicao
Publisher : Oxford University Press
Page : 696 pages
File Size : 48,8 Mb
Release : 2006-02-23
Category : Business & Economics
ISBN : 0195179978

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The New Public Finance by Inge Kaul,Pedro Conceicao Pdf

Globalisation has meant the closer integration of countries and a greater need for collective action. This book, which contains 24 essays from contributors from around the world, provides one of the first systematic treatments of public finance in this new era. It deals with such topics as: increasing aid efficiency; public-private cooperation and competition; and taking the outside world into consideration.

Author : Anonim
Publisher : Hoover Press
Page : 24 pages
File Size : 53,5 Mb
Release : 2024-06-28
Category : Income tax
ISBN : 0817952837

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Income tax policy for the Russian Republic by Anonim Pdf

Author : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker
Publisher : IBFD
Page : 1341 pages
File Size : 55,8 Mb
Release : 2009
Category : Direct taxation
ISBN : 9789087220600

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Value Added Tax and Direct Taxation by Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker Pdf

This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.