The Distributional Effects Of Indirect Taxes

Author : John Creedy,Cath Sleeman
Publisher : Edward Elgar Publishing
Page : 296 pages
File Size : 48,7 Mb
Release : 2006-01-01
Category : Business & Economics
ISBN : 1781958408

Get Book

The Distributional Effects of Indirect Taxes by John Creedy,Cath Sleeman Pdf

This book develops a number of analytical models and presents empirical analyses of the equity and efficiency effects of existing indirect taxes from New Zealand. Potential tax reforms including environmental taxes are also examined and the methods presented can easily be adapted to deal with other countries. Policy debates are inevitably influenced by value judgements, which are seldom made explicit either by governments or those engaging in public discussion. By concentrating on the empirical orders of magnitude, and by examining the implications of adopting alternative value judgements, the findings of this book contribute towards rational policy debate, rather than relying on guesswork and rhetoric. The equity and efficiency effects of indirect taxes are examined in detail, using the central concepts of welfare changes, the excess burden of taxation, and money metric utility measures. The indirect taxes examined include a carbon tax designed to reduce carbon dioxide emissions. The Distributional Effects of Indirect Taxes develops widely applicable models and will therefore appeal to economists interested in public economics, tax policy, inequality measurement, welfare economics and tax modelling. Economists in government departments and international agencies interested in public finance and inequality and poverty measurement will also find much to engage them in this book, as will policymakers concerned with indirect and environmental tax policy, inequality, and welfare economics.

Author : Gabriela Inchauste,Nora Lustig
Publisher : World Bank Publications
Page : 318 pages
File Size : 40,8 Mb
Release : 2017-09-19
Category : Business & Economics
ISBN : 9781464810923

Get Book

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.

Author : Alan Barrett,Caeman Wall
Publisher : Combat Poverty Agency
Page : 62 pages
File Size : 54,6 Mb
Release : 2006
Category : Indirect taxation
ISBN : 9781904541387

Get Book

The Distributional Impact of Ireland's Indirect Tax System by Alan Barrett,Caeman Wall Pdf

Exploring the extent to which Ireland's indirect taxes may account for a higher proportion of household income at the lower end of the income distribution spectrum, this text considers the figures and data which suggest this may be the case.

Author : D. Papadimitriou
Publisher : Springer
Page : 310 pages
File Size : 51,8 Mb
Release : 2006-05-26
Category : Political Science
ISBN : 9780230378605

Get Book

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.

Author : Fredrick L. Golladay,Robert H. Haveman
Publisher : Elsevier
Page : 216 pages
File Size : 46,9 Mb
Release : 2013-10-22
Category : Business & Economics
ISBN : 9781483272405

Get Book

The Economic Impacts of Tax—Transfer Policy by Fredrick L. Golladay,Robert H. Haveman Pdf

The Economic Impacts of Tax—Transfer Policy: Regional and Distributional Effects deals with evaluating proposed income-transfer policies through tax modeling. The book analyzes the direct and indirect effects of two variants of a negative income tax plan. These are the standard negative income tax and the Family Assistance Plan. By studying the indirect effects of income-maintenance programs on industries, occupations, and different regions, the authors point to understanding the effectiveness of alternative income-maintenance programs. Proposed changes in national taxes and transfer policies aim to achieve income redistribution. In their studies and models, the authors noted that the full impact of these tax policies throughout the income spectra covering different income classes, industries, occupations, and regions is different from that gathered from observations involving the direct effects of these schemes. The authors cite some policy implications resulting from their study, such as the redistributional impacts of direct tax-transfer scheme are not as efficient as expected and that increasing the demand for low-skilled workers and improving their job qualities is one way of improving income distribution. The text is valuable for economists and government policymakers in the finance and labor sectors, as well as for sociologists and political economists.

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 32 pages
File Size : 44,9 Mb
Release : 1988-01-01
Category : Business & Economics
ISBN : 9781451922363

Get Book

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.

Author : John Creedy
Publisher : Edward Elgar Publishing
Page : 236 pages
File Size : 41,5 Mb
Release : 1999-11-25
Category : Business & Economics
ISBN : 1782542019

Get Book

Modelling Indirect Taxes and Tax Reform by John Creedy Pdf

Indirect taxes have become an increasingly important revenue-raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications.

Author : Jaejoon Woo,Ms.Elva Bova,Mr.Tidiane Kinda,Ms.Yuanyan Sophia Zhang
Publisher : International Monetary Fund
Page : 37 pages
File Size : 53,6 Mb
Release : 2013-09-17
Category : Business & Economics
ISBN : 9781484390917

Get Book

Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy by Jaejoon Woo,Ms.Elva Bova,Mr.Tidiane Kinda,Ms.Yuanyan Sophia Zhang Pdf

The 2007-09 Great Recession has led to an unprecedented increase in public debt in many countries, triggering substantial fiscal adjustments. What are the distributional consequences of fiscal austerity measures? This is an important policy question. This paper analyzes the effects of fiscal policies on income inequality in a panel of advanced and emerging market economies over the last three decades, complemented by a case study of selected consolidation episodes. The paper shows that fiscal consolidations are likely to raise inequality through various channels including their effects on unemployment. Spending-based consolidations tend to worsen inequality more significantly, relative to tax-based consolidations. The composition of austerity measures also matters: progressive taxation and targeted social benefits and subsidies introduced in the context of a broader decline in spending can help offset some of the adverse distributional impact of consolidation. In addition, fiscal policy can favorably influence long-term trends in both inequality and growth by promoting education and training among low- and middle-income workers.

Author : David Locke Newhouse,Irene Yackovlev,Mr.Robert Gillingham
Publisher : International Monetary Fund
Page : 22 pages
File Size : 43,7 Mb
Release : 2008-07-01
Category : Business & Economics
ISBN : 9781451870268

Get Book

The Distributional Impact of Fiscal Policy in Honduras by David Locke Newhouse,Irene Yackovlev,Mr.Robert Gillingham Pdf

This paper uses household survey data to estimate the incidence of tax and spending programs in Honduras. Any such exercise is fraught with difficulty, so our simplifying assumptions are carefully explained. Rather than look at tax and spending completely independently, we evaluate net incidence of major programs-such as health care and pensions-to get a more holistic evaluation of redistribution. Our results show that fiscal policy is, on balance, progressive, but that there is room for significant improvement. In particular, energy subsidies, university education and public pension programs provide disproportionate benefits to higher-income households.

Author : Johnstone Nick,Serret Ysé
Publisher : OECD Publishing
Page : 336 pages
File Size : 55,9 Mb
Release : 2006-02-23
Category : Electronic
ISBN : 9789264066137

Get Book

The Distributional Effects of Environmental Policy by Johnstone Nick,Serret Ysé Pdf

This book builds upon existing literature to simultaneously examine disparities in the distribution of environmental impacts of environmental policy and in the distribution of financial effects among households.

Author : Henry J. Aaron,Martin McGuire
Publisher : Unknown
Page : 20 pages
File Size : 50,6 Mb
Release : 1971
Category : Expenditures, Public
ISBN : IND:39000007699833

Get Book

Public Goods and Income Distribution by Henry J. Aaron,Martin McGuire Pdf

Author : John Fitzgerald Due
Publisher : Johns Hopkins University Press
Page : 224 pages
File Size : 55,8 Mb
Release : 1970
Category : Business & Economics
ISBN : UCAL:B3358908

Get Book

Indirect Taxation in Developing Economies by John Fitzgerald Due Pdf

Study of the role and structure of indirect taxation in developing countries - discusses in detail the dominant role of tariffs, excises and sales taxes, and their implementation during progressive stages of economic growth. References and statistical tables.

Author : United States. Department of the Treasury,United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 12 pages
File Size : 40,9 Mb
Release : 1975
Category : Revenue
ISBN : PURD:32754077530040

Get Book

Estimates of Federal Tax Expenditures by United States. Department of the Treasury,United States. Congress. House. Committee on Ways and Means Pdf

Author : Gravers Skygebjerg, Jan,Nybro Hansen, Troels,Madsen, Peter,von Bahr, Emelie
Publisher : Nordic Council of Ministers
Page : 54 pages
File Size : 46,7 Mb
Release : 2020-10-29
Category : Business & Economics
ISBN : 9789289367196

Get Book

Distributional Impacts of environmental and energy taxes by Gravers Skygebjerg, Jan,Nybro Hansen, Troels,Madsen, Peter,von Bahr, Emelie Pdf

Available online: http://urn.kb.se/resolve?urn=urn:nbn:se:norden:org:diva-6214 To support the green transition, the use of green taxation might increase in the coming years. Public support of such policy interventions will among other things depend on the distributional impacts of the regulation. Increased green taxation can result in unwanted distributional impacts in the economy at large because environmental taxation tends to make up a larger share of the disposable income of low-income families. This study investigates current guides and practices in the Nordic countries on how the distributional effects from environmental taxation are analyzed and incorporated into the policy design. This is combined with research findings on the distributional effects of environmental taxation and possible mitigating actions. The study indicates that the Nordic countries could benefit from better integration of mitigating strategies between agencies.

Author : Thomas Sterner
Publisher : Routledge
Page : 412 pages
File Size : 55,7 Mb
Release : 2012-03-29
Category : Law
ISBN : 9781136521713

Get Book

Fuel Taxes and the Poor by Thomas Sterner Pdf

Fuel Taxes and the Poor challenges the conventional wisdom that gasoline taxation, an important and much-debated instrument of climate policy, has a disproportionately detrimental effect on poor people. Increased fuel taxes carry the potential to mitigate carbon emissions, reduce congestion, and improve local urban environment. As such, higher gasoline taxes could prove to be a fundamental part of any climate action plan. However, they have been resisted by powerful lobbies that have persuaded people that increased fuel taxation would be regressive. Reporting on examples of over two dozen countries, this book sets out to empirically investigate this claim. The authors conclude that while there may be some slight regressivity in some high-income countries, as a general rule, fuel taxation is a progressive policy particularly in low income countries. Rich countries can correct for regressivity by cutting back on other taxes that adversely affect poor people, or by spending more money on services for the poor. Meanwhile, in low-income countries, poor people spend a very small share of their money on fuel for transport. Some costs from fuel taxes may be passed on to poor people through more expensive public transportation and food transport. Nevertheless, in general the authors find that gasoline taxes become more progressive as the income of the country in question decreases. This book provides strong arguments for the proponents of environmental taxation. It has immediate policy implications at the intersection of multiple subject areas, including transportation, environmental regulation, development studies, and climate change. Published with Environment for Development initiative.