Taxation, Evolutionary Economics and Tax Populations PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Taxation, Evolutionary Economics and Tax Populations PDF full book. Access full book title Taxation, Evolutionary Economics and Tax Populations by V. Vishnevsky. Download full books in PDF and EPUB format.
Author: V. Vishnevsky Publisher: ISBN: Category : Languages : en Pages : 20
Book Description
The article applies an evolutionary approach to the study of taxation which, in contrast to neoclassical economics and institutionalism, is focused on the long-term perspective and population determinants of the tax system development. This approach is an element of a new - evolutionary - tax paradigm. The pivotal idea of this paradigm is the idea of tax populations, whose habitats may fall beyond the state borders, as the latter are historically contingent and often unite people who belong to different genetic and socio-cultural communities.The article presents an empirical and logical investigation of the main tax population. Empirical results are based on the use of the clustering method for the sample including 117 countries. As shown by the undertaken analysis, there are, indeed, groups of countries in the world relatively homogeneous in selected indicators that can be interpreted as some supranational model of tax systems. The clusters obtained, along with a logical analysis of the social and economic development of different countries of the world, allowed us to identify and describe the core features of the main tax populations which are the European, the Chinese-East Asian, The Maghrebi-Middle Eastern, and the Indian-South Asian tax populations.The concept of main tax populations proposes a new methodological base for tax policy and tax reform activity. This does not mean that the neoclassical recommendations on tax policy and reforms are unimportant in principle, but they must be used primarily as a means of streamlining the tax system within the tax population with regard to its specific context, subject to evolutionary problems of population growth, not as universal recipes for all occasions.
Author: V. Vishnevsky Publisher: ISBN: Category : Languages : en Pages : 20
Book Description
The article applies an evolutionary approach to the study of taxation which, in contrast to neoclassical economics and institutionalism, is focused on the long-term perspective and population determinants of the tax system development. This approach is an element of a new - evolutionary - tax paradigm. The pivotal idea of this paradigm is the idea of tax populations, whose habitats may fall beyond the state borders, as the latter are historically contingent and often unite people who belong to different genetic and socio-cultural communities.The article presents an empirical and logical investigation of the main tax population. Empirical results are based on the use of the clustering method for the sample including 117 countries. As shown by the undertaken analysis, there are, indeed, groups of countries in the world relatively homogeneous in selected indicators that can be interpreted as some supranational model of tax systems. The clusters obtained, along with a logical analysis of the social and economic development of different countries of the world, allowed us to identify and describe the core features of the main tax populations which are the European, the Chinese-East Asian, The Maghrebi-Middle Eastern, and the Indian-South Asian tax populations.The concept of main tax populations proposes a new methodological base for tax policy and tax reform activity. This does not mean that the neoclassical recommendations on tax policy and reforms are unimportant in principle, but they must be used primarily as a means of streamlining the tax system within the tax population with regard to its specific context, subject to evolutionary problems of population growth, not as universal recipes for all occasions.
Author: Robert F. Conrad Publisher: Oxford University Press ISBN: 0192662694 Category : Business & Economics Languages : en Pages : 390
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: Robert F Conrad Publisher: Oxford University Press ISBN: 0192847082 Category : Business & Economics Languages : en Pages : 401
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: Paola Profeta Publisher: Edward Elgar Publishing ISBN: 1849805490 Category : Business & Economics Languages : en Pages : 205
Book Description
Providing light to a subject that is not often enough discussed, The Political Economy of Taxation is packed cover to cover with thoughtful information, and a core addition to any international economic studies collection. The Midwest Book Review Paola Profeta and Simona Scabrosetti have provided us with a novel comparative analysis of the tax systems in Asia, Latin America and the new EU countries. Anyone who wants to know how contemporary empirical models can be used to study the political economy of the tax mix in developing and transition economies will want to read this book. Stanley Winer, Carleton University, Canada In this original book, Paola Profeta and Simona Scabrosetti use data and information on political institutions from developing and new EU member countries to investigate the political economy of taxation. How do political institutions influence tax burdens and tax structures? They generate highly interesting results. . . I am sure that this innovative book will attract the attention of many experts interested in taxation, regardless of the professional field to which they are anchored. I expect this book will be cited often. Vito Tanzi, International Institute of Public Finance, US Taxation is a major issue in the economic and political spheres. This book focuses on a sample of developing countries from Asia and Latin America that experienced an economic and democratic transition during the period 1990 2004. Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax. This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.
Author: Gisela Huerlimann Publisher: Springer ISBN: 3319902636 Category : Business & Economics Languages : en Pages : 369
Book Description
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: Andrew W. Mellon Publisher: CreateSpace ISBN: 9781493740246 Category : Business & Economics Languages : en Pages : 182
Book Description
A masterful explanation of the American tax system by the reformer Andrew Mellon. During his 11 years in office as Secretary of the Treasury for Harding and Coolidge, he cut income taxes, reduced public spending, and brought an end to the excess profits tax, all while reducing the federal debt left over from World War I. The opening words are a classic summary of his tax policy: “The problem of the government is to fix rates which will bring in a maximum amount of revenue to the Treasury and at the same time bear not too heavily on the taxpayer or on business enterprises. A sound tax policy must take into consideration three factors. It must produce sufficient revenue for the government; it must lessen, so far as possible, the burden of taxation on those least able to bear it; and it must also remove those influences which might retard the continued steady development of business and industry on which, in the last analysis, so much of our prosperity depends. Furthermore, a permanent tax system should be designed, not merely for one or two years nor for the effect it may have on any given class of taxpayers but should be worked out with regard to conditions over a long period and with a view to its ultimate effect on the prosperity of the country as a whole. These are the principles on which the Treasury's tax policy is based, and any revision of taxes which ignores these fundamental principles will prove merely a makeshift and must eventually be replaced by a system based on economic rather than political considerations.”Such insight rewards applause, and we must take these words to heart. Despite the fact that this study was conducted during the 1920s, the lessons and ideas Mellon expresses are truly timeless.
Author: Sebastian Edwards Publisher: University of Chicago Press ISBN: 0226185036 Category : Business & Economics Languages : en Pages : 427
Book Description
Latin America’s economic performance is mediocre at best, despite abundant natural resources and flourishing neighbors to the north. The perplexing question of how some of the wealthiest nations in the world in the nineteenth century are now the most crisis-prone has long puzzled economists and historians. The Decline of Latin American Economies examines the reality behind the struggling economies of Argentina, Chile, and Mexico. A distinguished panel of experts argues here that slow growth, rampant protectionism, and rising inflation plagued Latin America for years, where corrupt institutions and political unrest undermined the financial outlook of already besieged economies. Tracing Latin America’s growth and decline through two centuries, this volume illustrates how a once-prosperous continent now lags behind. Of interest to scholars and policymakers alike, it offers new insight into the relationship between political systems and economic development.
Author: Sibichen K. Mathew Publisher: ISBN: 9788182203143 Category : Tax administration and procedure Languages : en Pages : 296
Book Description
Can a complex subject like tax compliance be handled in such a simple manner? Sibichen K Mathew is successful in presenting his in-depth study on what makes people pay taxes or what prevents them from paying in a very interesting style. The author takes us through the history, the economics and the politics of taxation to dissect the interconnected issues related to tax evasion and tax enforcement. He forcefully argues that the economic models are unable to fully explain the behaviour of taxpayers. For, if the tax laws are complex, the human mind is much more complex to yield to the economic models. His arguments are supported by data on attitudes, perceptions and experience of taxpayers, many of whom declare themselves to be tax evaders. The author also analyzes the sociological and economic causes and consequences of tax evasion and tax enforcement in the global context. He, rightly, argues that taxation has larger sociological and political dimensions. He has brought in an array of arguments to conclusively show that paying taxes is not only a matter of money. It is much more than that. A host of factors impinge on the decision to pay taxes. Therefore he underscores the need for an interdisciplinary approach to taxation. The insights gained from these incisive analyses have enormous implications for policy makers as well as tax administrators all over the world. The author has also briefly referred to the challenges thrown up by the integrated world economy. The ease with which capital can be moved across nations and the convenience of transferring goods and services in quick time have rendered the national boundaries meaningless. The author points out that the fears of erosion in tax collection in some nations are not totally unfounded. The author also refers to the tax competition among nations. The solution offered is scaling up of international cooperation on a significant scale. This book will certainly be of great interest to critics of economy and tax. The taxpayers, the tax practitioners and the students of social sciences would also find this book enriching.
Author: OECD Publisher: OECD Publishing ISBN: 9264438181 Category : Languages : en Pages : 651
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author: V. Vishnevsky
Author: V. Vishnevsky
Author: Robert F. Conrad
Author: Robert F Conrad
Author: Paola Profeta
Author: Gisela Huerlimann
Author: Andrew W. Mellon
Author: Sebastian Edwards
Author: Sibichen K. Mathew
Author: Thomas L. Hungerford
Author: OECD