Social Impact Of A Tax Reform

Author : Stanley Sang-Wook Cho,Ms.Sònia Muñoz
Publisher : International Monetary Fund
Page : 40 pages
File Size : 47,5 Mb
Release : 2003-11-01
Category : Business & Economics
ISBN : 9781451875584

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Social Impact of a Tax Reform by Stanley Sang-Wook Cho,Ms.Sònia Muñoz Pdf

This paper provides an assessment of the poverty and social impact of replacing Ethiopia's sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population. The VAT is progressive in its incidence, and the higher revenues brought about by the VAT can provide additional funds for poverty-reducing spending, including primary education. At the same time, there is significant scope for making education spending more pro-poor by increasing the access of low-income households to schools.

Author : Sònia Muñoz
Publisher : Unknown
Page : 39 pages
File Size : 45,5 Mb
Release : 2006
Category : Electronic
ISBN : OCLC:1291216078

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Social Impact of a Tax Reform The Case of Ethiopia by Sònia Muñoz Pdf

This paper provides an assessment of the poverty and social impact of replacing Ethiopia`s sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population. The VAT is progressive in its incidence, and the higher revenues brought about by the VAT can provide additional funds for poverty-reducing spending, including primary education. At the same time, there is significant scope for making education spending more pro-poor by increasing the access of low-income households to schools.

Author : Iris Claus
Publisher : Edward Elgar Publishing
Page : 341 pages
File Size : 51,5 Mb
Release : 2010-01-01
Category : Business & Economics
ISBN : 9781849804998

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Tax Reform in Open Economies by Iris Claus Pdf

This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.

Author : Dale Weldeau Jorgenson,Kun-Young Yun
Publisher : Oxford University Press
Page : 210 pages
File Size : 51,8 Mb
Release : 1991
Category : Business & Economics
ISBN : 0198285930

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Tax Reform and the Cost of Capital by Dale Weldeau Jorgenson,Kun-Young Yun Pdf

Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.

Author : Mr.Shahabuddin Mosherraf Hossain
Publisher : International Monetary Fund
Page : 23 pages
File Size : 43,5 Mb
Release : 2003-10-01
Category : Business & Economics
ISBN : 9781451859935

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Poverty and Social Impact Analysis by Mr.Shahabuddin Mosherraf Hossain Pdf

Following the adoption by the international community of the Poverty Reduction Strategy Paper (PRSP) approach, which provides the basis for concessional lending by the multilateral institutions, there has been a resurgence of interest in the poverty and social impact analysis (PSIA) of different policy reforms being considered by the low income countries. This paper reviews some of the major techniques and frameworks for assessing the PSIA. It highlights their strengths and weaknesses and suggests a relatively simple analytical framework for the PSIA based on household survey data. The paper then shows how the suggested framework could be utilized to investigate the poverty/income distributional implications of introducing a value-added tax (VAT). The results indicate that a revenue-neutral uniform VAT is regressive in its impact on different households. In order to mitigate the adverse impact, the paper explores the distributional impact of an alternative policy package consisting of a basic rate of VAT with exemptions and excise taxes for certain commodity groups chosen on the basis of their distributional characteristics. The distributional consequences of the alternative package are found to be superior to those of the uniform VAT.

Author : Caren Grown,Imraan Valodia
Publisher : IDRC
Page : 349 pages
File Size : 53,9 Mb
Release : 2010
Category : Business & Economics
ISBN : 9780415568227

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Taxation and Gender Equity by Caren Grown,Imraan Valodia Pdf

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Author : Paul Ekins,Stefan Speck
Publisher : Unknown
Page : 0 pages
File Size : 43,9 Mb
Release : 2011
Category : Environmental impact charges
ISBN : OCLC:1330343023

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Environmental Tax Reform (ETR) by Paul Ekins,Stefan Speck Pdf

A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.

Author : Allan M. Maslove
Publisher : University of Toronto Press
Page : 351 pages
File Size : 54,6 Mb
Release : 1995-12-15
Category : Business & Economics
ISBN : 9781442655843

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The Economic and Social Environment for Tax Reform by Allan M. Maslove Pdf

Major economic and social developments that will determine the context for tax reforms in the 1990s are the subject of this volume. They include the globalization of markets, free trade arrangements, changing technology and production processes, macro-economic policies and conditions in Canada, and population growth and changes in demographic structure.

Author : Richard Eccleston
Publisher : Edward Elgar Publishing
Page : 216 pages
File Size : 52,8 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1782543406

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Taxing Reforms by Richard Eccleston Pdf

'Taxing Reforms is a good short book about the comparative policies of Value Added Taxation (VAT) in Australia, Canada, Japan and the United States. . . Taxing Reforms is a fine book, well worth reading, especially for specialists in the comparative political economy of taxation. . . its richly detailed case studies will make it a fruitful source of comparative hypotheses.' - Isaac W. Martin, Journal of Economic Literature

Author : Gisela Huerlimann,W. Elliot Brownlee,Eisaku Ide
Publisher : Springer
Page : 357 pages
File Size : 40,9 Mb
Release : 2018-07-27
Category : Business & Economics
ISBN : 9783319902630

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Worlds of Taxation by Gisela Huerlimann,W. Elliot Brownlee,Eisaku Ide Pdf

This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.

Author : Organisation for Economic Co-operation and Development. Environment Policy Committee
Publisher : Unknown
Page : 66 pages
File Size : 41,7 Mb
Release : 1997
Category : Business & Economics
ISBN : UCSC:32106014870742

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Environmental Taxes and Green Tax Reform by Organisation for Economic Co-operation and Development. Environment Policy Committee Pdf

Most OECD countries have introduced various ecotaxes, but only a few are implementing comprehensive green tax reforms. This report reviews the 1997 situation and the lessons which can be drawn e.g. as to the competitiveness, social equity and employment implications of green taxes.

Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 49,9 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397

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White Paper on Tax Reform by CCH Canadian Limited Pdf

The 1987 tax reform package considered.

Author : Anonim
Publisher : DIANE Publishing
Page : 77 pages
File Size : 41,6 Mb
Release : 2005
Category : Electronic
ISBN : 9781428934399

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Understanding the tax reform debate background, criteria, & questions by Anonim Pdf

Author : C.D. Howe Institute
Publisher : Unknown
Page : 122 pages
File Size : 50,8 Mb
Release : 1988
Category : Business & Economics
ISBN : UOM:35128000988194

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Tax Reform by C.D. Howe Institute Pdf

The urgency to undertake reform has increased over the past decade, as most major industrialized countries embarked on reforms that lowered individual and corporate tax rates, broadened tax bases, and increased emphasis on sales or value-added taxes. The White paper proposes these basic reforms and this document reviews the tax reforms' impact on individuals, and on business. Also reviews the possible effects on Canada's tax competitiveness with the US, the impact on government finances, and sales tax reform.

Author : Alessandro Nicita
Publisher : Unknown
Page : 128 pages
File Size : 50,9 Mb
Release : 2013
Category : Electronic
ISBN : OCLC:931678256

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Efficiency and Equity of a Marginal Tax Reform - Income, Quality, and Price Elasticities for Mexico by Alessandro Nicita Pdf

The author investigates the effects of a marginal tax reform on household welfare in Mexico. He estimates the extent to which Mexican households react to changes in prices, and uses the estimates to simulate changes in social welfare resulting from marginal tax reform. Results indicate that poorer households tend to have significantly larger income and price elasticities. Hence, to correctly evaluate the effects of economic policies on the poor, it is important to estimate elasticities that reflect the behavioral responses of the poor rather than of the entire population. The results from the micro simulation suggest that since poorer households rely mostly on maize, legumes, and vegetables to fulfill their caloric intake, any price reform that reduces the price of these products will have a larger effect on the welfare of poor households. In particular, reducing the taxes on maize, alcoholic beverages, and vegetables would be both more equitable and more efficient in terms of social welfare. Meanwhile, a reduction in the tax on legumes, sugar, and oils and fats, while inefficient, would contribute to reduce inequality. Finally, a decrease in the price of meat, wheat, and dairy products, while benefiting higher-income households, would have only a marginal impact on poorer households.