Efficiency and Equity of a Marginal Tax Reform PDF Download

Author: Alessandro Nicita
Publisher: World Bank Publications
ISBN:
Category : Taxation
Languages : en
Pages : 35

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Author: Alessandro Nicita
Publisher:
ISBN:
Category :
Languages : en
Pages : 35

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Book Description
Nicita 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.This paper - a product of Trade, Development Research Group - is part of a larger effort in the group to study the linkages between trade and poverty.

Author: Bassam Harik
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 124

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Book Description
This book provides several papers which give some insight into the complexity of the world of tax reform.

Author: G.C Ruggeri
Publisher: Routledge
ISBN: 0429842856
Category : Business & Economics
Languages : en
Pages : 20

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Book Description
First published in 1998, Ruggeri and Vincent analyse different tax reform proposals to create a discourse on dispelling the myths surrounding the flat tax. This book proposes a progressive and comprehensive tax reforms, whilst simplifying the tax system for the vast majority of tax payers. Whilst ensuring the tax system reforms dose not hinder economic growth. This book should be required reading for anyone interested in the problems and promise of tax reform.

Author: Henry J. Aaron
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 126

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Author: Michael J. Boskin
Publisher: Transaction Publishers
ISBN: 9781412823517
Category : Political Science
Languages : en
Pages : 284

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Author: Joseph A. Pechman
Publisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 234

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Author: Henry Aaron
Publisher: Brookings Institution Press
ISBN: 9780815707295
Category : Business & Economics
Languages : en
Pages : 544

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Book Description
The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.

Author: Robert F. Conrad
Publisher: Oxford University Press
ISBN: 0192662694
Category : Business & Economics
Languages : en
Pages : 390

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Book Description
Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies. Conrad describes the context for tax reform in these economies and outlines the “Standard Approach” to tax reform, an approach that is critically evaluated. Emphasis is placed on revenue generation given to economic efficiency considerations and constraints, institutional and economic, that change through time, and the approach of the work is based on two main elements: policy, for all tax instruments, developed with the individual as the taxpayer, and policy implemented via the use of withholding taxes (advanced taxes), to the extent possible, and via the use of withholding agents, Advanced Payment Agents (APA's). Evolutionary Tax Reform in Emerging Economies examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve excise tax collection at the point of production (or import).

Author: William E. Simon
Publisher: American Enterprise Institute Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 72

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Book Description
Monograph proposing tax reform, especially income tax, in the USA - indicates decline in selected economic indicators, and objections to reform and suggests either comprehensive income tax or consumption tax as alternatives to the present system. References.