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Author: Tewodros Ayalew Publisher: GRIN Verlag ISBN: 3346012875 Category : Business & Economics Languages : en Pages : 65
Book Description
Academic Paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: 79, Addis Ababa University, course: MBA in Accounting and Finance, language: English, abstract: This research investigates the effect of the new income tax Proclamation 979/2016 on the employee’s disposable income, tax liability and the income inequalities among the high and low income earning groups of employees. For this, the quantitative research method is used and secondary payroll data is collected through the survey by using email and hard copy. The data is analyzed using the summary of descriptive statistics and paired sample means t-Test. Besides this, Gini-coefficient analytical tool is also used to measure the income inequalities among 1120 employees. The payroll data is gathered from 8 different public and private companies in Addis Ababa. The sample is selected by applying purposive sampling techniques and the sample size is determined using a statistical formula for an unknown population. The result shows that the tax reform brings a 9% increases on a disposable income and 30% decreases on the income tax liability of employees under this investigation. But on the contrary, the new tax reform doesn't play its role in reducing the income inequality among different income earning groups of employees rather it shows 0.4% marginal increases in income inequalities. This is because of reform gives higher disposable income for the top 20% income earning groups than the lower one. Furthermore, the study evidences the existence of high-income inequality among employees which is 0.41 Gini coefficient. It is slightly higher than the national Gini coefficient it is because of the size and scope of the study. Finally, the research indicates that 73% of the income tax revenue has paid by the top 20% income earning groups. So, it is advisable for policymakers to improve the minimum taxable income from birr 601 to birr1500 to reduce the income inequality by minimizing the tax burden of lower income earning groups.
Author: Tewodros Ayalew Publisher: GRIN Verlag ISBN: 3346012875 Category : Business & Economics Languages : en Pages : 65
Book Description
Academic Paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: 79, Addis Ababa University, course: MBA in Accounting and Finance, language: English, abstract: This research investigates the effect of the new income tax Proclamation 979/2016 on the employee’s disposable income, tax liability and the income inequalities among the high and low income earning groups of employees. For this, the quantitative research method is used and secondary payroll data is collected through the survey by using email and hard copy. The data is analyzed using the summary of descriptive statistics and paired sample means t-Test. Besides this, Gini-coefficient analytical tool is also used to measure the income inequalities among 1120 employees. The payroll data is gathered from 8 different public and private companies in Addis Ababa. The sample is selected by applying purposive sampling techniques and the sample size is determined using a statistical formula for an unknown population. The result shows that the tax reform brings a 9% increases on a disposable income and 30% decreases on the income tax liability of employees under this investigation. But on the contrary, the new tax reform doesn't play its role in reducing the income inequality among different income earning groups of employees rather it shows 0.4% marginal increases in income inequalities. This is because of reform gives higher disposable income for the top 20% income earning groups than the lower one. Furthermore, the study evidences the existence of high-income inequality among employees which is 0.41 Gini coefficient. It is slightly higher than the national Gini coefficient it is because of the size and scope of the study. Finally, the research indicates that 73% of the income tax revenue has paid by the top 20% income earning groups. So, it is advisable for policymakers to improve the minimum taxable income from birr 601 to birr1500 to reduce the income inequality by minimizing the tax burden of lower income earning groups.
Author: World Bank Group Publisher: World Bank Publications ISBN: 1464809798 Category : Business & Economics Languages : en Pages : 336
Book Description
Poverty and Shared Prosperity 2016 is the first of an annual flagship report that will inform a global audience comprising development practitioners, policy makers, researchers, advocates, and citizens in general with the latest and most accurate estimates on trends in global poverty and shared prosperity. This edition will also document trends in inequality and identify recent country experiences that have been successful in reducing inequalities, provide key lessons from those experiences, and synthesize the rigorous evidence on public policies that can shift inequality in a way that bolsters poverty reduction and shared prosperity in a sustainable manner. Specifically, the report will address the following questions: • What is the latest evidence on the levels and evolution of extreme poverty and shared prosperity? • Which countries and regions have been more successful in terms of progress toward the twin goals and which are lagging behind? • What does the global context of lower economic growth mean for achieving the twin goals? • How can inequality reduction contribute to achieving the twin goals? • What does the evidence show concerning global and between- and within-country inequality trends? • Which interventions and countries have used the most innovative approaches to achieving the twin goals through reductions in inequality? The report will make four main contributions. First, it will present the most recent numbers on poverty, shared prosperity, and inequality. Second, it will stress the importance of inequality reduction in ending poverty and boosting shared prosperity by 2030 in a context of weaker growth. Third, it will highlight the diversity of within-country inequality reduction experiences and will synthesize experiences of successful countries and policies, addressing the roots of inequality without compromising economic growth. In doing so, the report will shatter some myths and sharpen our knowledge of what works in reducing inequalities. Finally, it will also advocate for the need to expand and improve data collection—for example, data availability, comparability, and quality—and rigorous evidence on inequality impacts in order to deliver high-quality poverty and shared prosperity monitoring.
Author: Mr.Jonathan David Ostry Publisher: International Monetary Fund ISBN: 1484397657 Category : Business & Economics Languages : en Pages : 30
Book Description
The Fund has recognized in recent years that one cannot separate issues of economic growth and stability on one hand and equality on the other. Indeed, there is a strong case for considering inequality and an inability to sustain economic growth as two sides of the same coin. Central to the Fund’s mandate is providing advice that will enable members’ economies to grow on a sustained basis. But the Fund has rightly been cautious about recommending the use of redistributive policies given that such policies may themselves undercut economic efficiency and the prospects for sustained growth (the so-called “leaky bucket” hypothesis written about by the famous Yale economist Arthur Okun in the 1970s). This SDN follows up the previous SDN on inequality and growth by focusing on the role of redistribution. It finds that, from the perspective of the best available macroeconomic data, there is not a lot of evidence that redistribution has in fact undercut economic growth (except in extreme cases). One should be careful not to assume therefore—as Okun and others have—that there is a big tradeoff between redistribution and growth. The best available macroeconomic data do not support such a conclusion.
Author: Ms.Florence Jaumotte Publisher: International Monetary Fund ISBN: 1513526901 Category : Business & Economics Languages : en Pages : 32
Book Description
The SDN examines the role of labor market institutions in the rise of income inequality in advanced economies, alongside other determinants. The evidence strongly indicates that de-unionization is associated with rising top earners’ income shares and less redistribution, while eroding minimum wages are related to increases in overall income inequality. The results, however, also suggest that a lack of representativeness of unions may be associated with higher inequality. These findings do not necessarily constitute a blanket recommendation for higher unionization and minimum wages, as country-specific circumstances and potential trade-offs with other policy objectives need to be considered. Addressing inequality also requires a multipronged approach, which should include taxation reform and curbing excesses associated with financial deregulation.
Author: International Labour Office Publisher: ISBN: 9789220313466 Category : Languages : en Pages : 179
Book Description
The 2018/19 edition analyses the gender pay gap. The report focuses on two main challenges: how to find the most useful means for measurement, and how to break down the gender pay gap in ways that best inform policy-makers and social partners of the factors that underlie it. The report also includes a review of key policy issues regarding wages and the reduction of gender pay gaps in different national circumstances.
Author: Rolf Aaberge Publisher: Nordic Council of Ministers ISBN: 9289355123 Category : Political Science Languages : en Pages : 213
Book Description
The contributions document how income inequality in the Nordics in various dimensions have increased over recent decades. These developments are put in an international context. Developments in Denmark, Finland, Norway and Sweden are compared. Important aspects analysed in detail are overall inequality of both market and disposable incomes, the redistribution through the tax and transfer system as well as through the provision of government welfare services, the importance of demographic factors, the developments of both relative poverty and top income shares, and gender inequality.
Author: Alan J. Auerbach Publisher: Cambridge University Press ISBN: 1139464515 Category : Business & Economics Languages : en Pages : 401
Book Description
This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
Author: Barry Eichengreen Publisher: Oxford University Press ISBN: 0190866306 Category : Political Science Languages : en Pages : 261
Book Description
Populism of the right and left has spread like wildfire throughout the world. The impulse reached its apogee in the United States with the election of Trump, but it was a force in Europe ever since the Great Recession sent the European economy into a prolonged tailspin. In the simplest terms, populism is a political ideology that vilifies economic and political elites and instead lionizes 'the people.' The people, populists of all stripes contend, need to retake power from the unaccountable elites who have left them powerless. And typically, populists' distrust of elites shades into a catchall distrust of trained experts because of their perceived distance from and contempt for 'the people.' Another signature element of populist movements is faith in a savior who can not only speak directly to the people, but also serve as a vessel for the plain people's hopes and dreams. Going back to the 1890s, a series of such saviors have come and gone in the US alone, from William Jennings Bryan to Huey Long to--finally--Donald Trump. In The Populist Temptation, the eminent economic historian Barry Eichengreen focuses on the global resurgence of populism today and places it in a deep context. Alternating between the present and earlier populist waves from modern history, he argues that populists tend to thrive most in the wake of economic downturns, when it is easy to convince the masses of elite malfeasance. Yet while there is more than a grain of truth that bankers, financiers, and 'bought' politicians are responsible for the mess, populists' own solutions tend to be simplistic and economically counterproductive. Moreover, by arguing that the ordinary people are at the mercy of extra-national forces beyond their control--international capital, immigrants, cosmopolitan globalists--populists often degenerate into demagoguery and xenophobia. There is no one solution to addressing the concerns that populists raise, but Eichengreen argues that there is an obvious place to start: shoring up and improving the welfare state so that it is better able to act as a buffer for those who suffer most during economic slumps. For example, America's patchwork welfare state was not well equipped to deal with the economic fallout that attended globalization and the decline of manufacturing in America, and that played no small part in Trump's victory. Lucidly explaining both the appeals and dangers of populism across history, this book is essential reading for anyone seeking to understand not just the populist phenomenon, but more generally the lasting political fallout that follows in the wake of major economic crises.
Author: INTERNATIONAL LABOUR OFFICE. Publisher: ISBN: 9789220319482 Category : Languages : en Pages : 0
Book Description
This ILO flagship report examines the evolution of real wages around the world, giving a unique picture of wage trends globally and by region. The 2020-21 edition analyses the relationship of minimum wages and inequality, as well as the wage impacts of the COVID-19 crisis. The 2020-21 edition also reviews minimum wage systems across the world and identifies the conditions under which minimum wages can reduce inequality. The report presents comprehensive data on levels of minimum wages, their effectiveness, and the number and characteristics of workers paid at or below the minimum. The report highlights how adequate minimum wages, statutory or negotiated, can play a key role in a human-centred recovery from the crisis
Author: Tewodros Ayalew
Author: Tewodros Ayalew
Author: World Bank Group
Author: Mr.Jonathan David Ostry
Author: Ms.Florence Jaumotte
Author: International Labour Office
Author: Rolf Aaberge
Author: Alan J. Auerbach
Author: Barry Eichengreen
Author: 
Author: INTERNATIONAL LABOUR OFFICE.