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- Fundação Getúlio Vargas
- University of Chicago Press
- Banco Mundial
- World Bank, Washington, DC
- Published by Oxford University Press on behalf of the World Bank
- Instituto Universitário Europeu
- Monterey, California. Naval Postgraduate School
- World Bank
- American Economic Association
- Elsevier
- South African Journal of Economic and Management Sciences
- Mais Publicadores...
O Papel da elasticidade da renda tributável na avaliação do custo de eficiência da tributação
Fonte: Fundação Getúlio Vargas
Publicador: Fundação Getúlio Vargas
Tipo: Dissertação
Português
Relevância na Pesquisa
86.43%
#Elasticidade da renda tributável#Carga tributária#Perda de peso morto#Imposto de renda sobre pessoa física#Reação comportamental#Elasticity of taxable income#Tax burden#Deadweight loss#Personal income tax#Behavioural response#Imposto de renda
O trabalho utiliza conceitos da economia do bem estar e a elasticidade da renda
tributável para analisar o custo social das reações comportamentais dos contribuintes
do imposto de renda sobre as pessoas físicas no Brasil, em resposta a uma mudança
de política tributária. A elasticidade da renda tributável despertou grande atenção
recente, motivada pela perspectiva de estimar em conjunto todas as reações
comportamentais a uma mudança no sistema tributário através de um único parâmetro,
mensurando custos de eficiência e de bem estar suportados pela economia de forma
relativamente simples. O trabalho aborda a utilização de medidas de variação de bem
estar para avaliar mudanças na política tributária e faz uma resenha da literatura sobre
a elasticidade da renda tributável, conceitos, características, vantagens e limitações.
Um modelo de preferências é especificado para exemplificar a dimensão das reações à
tributação e os custos de eficiência envolvidos, e discutir a viabilidade do emprego da
elasticidade da renda tributável como parâmetro estrutural.; This study aims to analyse the social cost and behavioural responses due the taxation of earned income in Brazil using welfare concepts and the elasticity of taxable income with respect to the net of tax rate. The elasticity of taxable income has deserved great attemption and is a main issue in public economics research agenda. Under some conditions...
Link permanente para citações:
Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act
Fonte: University of Chicago Press
Publicador: University of Chicago Press
Português
Relevância na Pesquisa
76.16%
This paper uses a Treasury Department panel of more than 4,000 taxpayers to estimate the sensitivity of taxable income to changes in tax rates based on a comparison of the tax returns of the same individual taxpayers before and after the 1986 tax reform. The analysis emphasizes that the response of taxable income involves much more than a change in the traditional measures of labor supply. The evidence shows an elasticity of taxable income with respect to the marginal net-of-tax rate that is at least one and that could be substantially higher. The implications for recent tax rate changes are discussed.; Economics
Link permanente para citações:
Measuring True Sales and Underreporting with Matched Firm-Level Survey and Tax-Office Data
Fonte: Banco Mundial
Publicador: Banco Mundial
Português
Relevância na Pesquisa
35.91%
#AGENCY COSTS#BANK CREDIT#BANK LOANS#BANK POLICY#BOND#BOOK VALUES#BUDGET CONSTRAINT#BUSINESS ENVIRONMENT#CAPITAL RETURN#CAPITAL STOCKS#CENTRAL PLANNING
This paper uses firm-level survey data
matched with official tax records to estimate the unobserved
true sales of formal firms in Mongolia. Taking into account
firm-level incentives to comply with taxes and a production
function technology linking unobserved true sales with
observable firm-level production characteristics, the
authors derive a multiple-indicators, multiple-causes model
predicting unobserved true sales. Comparing predicted true
sales with sales reported to the tax office, the analysis
finds that 38.6 percent of firm-level sales are
underreported. It also finds evidence that firm-level survey
data suffer from significant underreporting. Finally, the
paper compares this approach with two alternative approaches
to measuring underreporting by firms.
Link permanente para citações:
Costs of Taxation and Benefits of Public Goods with Multiple Taxes and Goods
Fonte: Banco Mundial
Publicador: Banco Mundial
Português
Relevância na Pesquisa
45.96%
#ACCOUNTING#AGRICULTURE#BENCHMARK#BUDGET CONSTRAINT#BUDGET CONSTRAINTS#COMMODITIES#COMMODITY#COMPETITIVE MARKET#CONSUMER DEMAND#CONSUMER DEMANDS#CONSUMERS
The recent public economics literature
involves an apparent consensus that income effects reduce
the costs of raising revenues and hence increase the
desirable level of public good provision. Higher taxes can
indeed reduce the demand for leisure -- and hence increase
the supply of taxed labor -- through income effects.
However, the consensus is wrong because the income effects
of taxes must be considered symmetrically with those from
provision of public goods. This paper uses a model with
multiple public goods and taxes to derive consistent
measures of the marginal benefits of publicly-provided goods
and their marginal social costs. With this model, the
authors show that either compensated approaches excluding
these income effects or uncompensated approaches including
them may be used. If an uncompensated measure of the
marginal cost of funds is used, however, the benefits of
providing public goods should be adjusted with a simple,
benefit multiplier not previously seen in the literature.
Once this is done...
Link permanente para citações:
Assessing the Redistributive Effect of Fiscal Policy
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
46.15%
#ACCOUNTING#ACCURATE ESTIMATE#ADDITIONAL INCOME#ADMINISTRATIVE COST#ADMINISTRATIVE COSTS#AFTER TAX INCOME#AMOUNT OF INCOME#AMOUNT OF MONEY#ANALYTICAL METHODS#APARTHEID#BASE YEAR
Who benefits from public spending? Who
bears the burden of taxation? How desirable is the
distribution of net benefits from the operation of a
tax-benefit system? This paper surveys basic concepts,
methods, and modeling approaches commonly used to address
these issues in the context of fiscal incidence analysis.
The review covers the incidence of both taxation and public
spending. Methodological points are supported by country
cases. The effective distribution of benefits and burdens
associated with fiscal policy depends on the size of the
government, the distributive mechanisms involved, and the
incentives properties of the policy under consideration.
This creates a need for analytical methods to account for
both individual behavior and social interaction. The
approaches reviewed include simple reduced form regression
analysis, microsimulation models (both the envelope and
discrete choice models), computable general equilibrium
modeling, and approaches that link computable general
equilibrium models to microsimulation models. Explicit
modeling facilitates the construction of counterfactuals to
back up causal analysis. Social desirability is assessed on
the basis of progressivity along with deadweight loss.
Link permanente para citações:
Costs of Taxation and the Benefits of Public Goods : The Role of Income Effects
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
46.14%
#AGGREGATE SUPPLY#BENCHMARK#BUDGET CONSTRAINTS#COMPETITIVE MARKET#CONSUMER DEMAND#CONSUMERS#DEVELOPING COUNTRIES#DISTORTIONARY TAXES#ECONOMIC RESEARCH#ECONOMIC REVIEW#ECONOMIC STUDIES
The fact that raising taxes can increase taxed labor supply through income effects is frequently used to justify much lower measures of the marginal welfare cost of taxes and greater public good provision than indicated by traditional, compensated analyses. The authors confirm that this difference remains substantial with newer elasticity estimates, but show that either compensated or uncompensated measures of the marginal cost of funds can be used to evaluate the costs of taxation-and will provide the same result-as long as the income effects of both taxes and public good provision are incorporated in a consistent manner.
Link permanente para citações:
Top Indian Incomes, 1922-2000
Fonte: Published by Oxford University Press on behalf of the World Bank
Publicador: Published by Oxford University Press on behalf of the World Bank
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
35.98%
#AVERAGE GROWTH#AVERAGE INCOME#AVERAGE INCOMES#CAPITAL CONCENTRATION#COMMODITIES#CONSUMER EXPENDITURE#CONSUMER PRICE INDEX#CONSUMPTION EXPENDITURE#CONSUMPTION GROWTH#DEFLATORS#DEVELOPING COUNTRIES
This article presents data on the
evolution of top incomes and wages for 1922-2000 in India
using individual tax return data. The data show that the
shares of the top 0.01 percent, 0.1 percent, and 1 percent
in total income shrank substantially from the 1950s to the
early to mid-1980s but then rose again, so that today these
shares are only slightly below what they were in the 1920s
and 1930s. This U-shaped pattern is broadly consistent with
the evolution of economic policy in India: from the 1950s to
the early to mid-1980s was a period of
'socialist' policies in India, whereas
the subsequent period, starting with the rise of Rajiv
Gandhi, saw a gradual shift toward more pro-business
policies. Although the initial share of the top income group
was small, the fact that the rich were getting richer had a
nontrivial impact on the overall income distribution.
Although the impact is not large enough to fully explain the
gap observed during the 1990s between average consumption
growths shown in National Sample Survey based data and the
national accounts based data...
Link permanente para citações:
Public Expenditures and Environmental Protection : When Is the Cost of Funds Irrelevant?
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
35.84%
#AGGREGATE LEVEL#AGGREGATE PRODUCTION#AGRICULTURE#BENEFIT COST ANALYSIS#COMMODITY TAXES#CONSTANT RETURNS TO SCALE#CONSUMER PREFERENCES#CONSUMERS#COST BENEFIT ANALYSIS#COST SAVINGS#DIRECT VALUE
Assume that a public program -- whether
in the form of public expenditures or regulation of private
activities -- provides not only a public good to consumers
but also a collective input (say, a less polluted water
source for brewers, or better roads for their trucks). In a
context of optimal taxation and constant returns to scale,
the author shows that only the direct benefits to consumers
in the form of a public good are adjusted by the shadow
price of public revenue (typically downward, as Pigou
conjectured) before benefits are aggregated to establish
optimal provision. When public programs benefit productive
sectors through cost savings, the marginal cost of provision
is in optimum equal to the marginal cost savings in the
benefiting sectors. The reason that programs that benefit
production are not scaled down by the shadow price of public
revenue is that the benefits are derived from markets that
are otherwise taxable. Government can capture those cost
savings at no distortionary cost by increasing the tax rates
for each good...
Link permanente para citações:
The Elasticity of Taxable Income: Estimates and Flat Tax Predictions using the Hungarian Tax Changes in 2005
Fonte: Instituto Universitário Europeu
Publicador: Instituto Universitário Europeu
Tipo: Trabalho em Andamento
Formato: application/pdf; digital
Português
Relevância na Pesquisa
126.36%
Many Central and Eastern European countries are adopting flat tax schemes in order to boost their economies and tax revenues. Though there are signs that some countries do manage to improve on both fronts, it is in general hard to distinguish the behavioral response to tax changes from the effect of increased tax enforcement. This paper addresses this gap by estimating the elasticity of taxable income in Hungary, one of the outliers in terms of not having a flat tax scheme. We analyze taxpayer behavior using a medium-scale tax reform episode in 2005, which changed marginal and average tax rates but kept enforcement constant. We employ a Tax and Financial Control Office (APEH) panel dataset between 2004 and 2005 with roughly 215,000 taxpayers. Our results suggest a relatively small but highly significant tax price elasticity of about 0.06 for the population earning above the minimum wage (around 70% of all taxpayers). This number increases to around 0.3 when we focus on the upper 20% of the income distribution, with some income groups exhibiting even higher elasticities (0.45). We first demonstrate that such an elasticity substantially modifies the response of government revenues to the 2004-2005 tax changes, and then quantify the impact of a hypothetical flat income tax scheme. Our calculations indicate that though there is room for a parallel improvement of budget revenues and after-tax income...
Link permanente para citações:
Bracket creep and deadweight from California's state income tax, 1958-1977
Fonte: Monterey, California. Naval Postgraduate School
Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado
Formato: xii, 34 p. : ill. ;
Português
Relevância na Pesquisa
56.02%
Approved for public release; distribution is unlimited; This thesis shows that a combination of "bracket creep" and legislated tax rate increases during the Edmund G. "Pat" Brown and Ronald Reagan governorships caused individual marginal tax rates to increase as much as 600 percent. A person earning $20,000 in 1958 was in the three percent bracket for state income taxes. Assuming this person received no real pay raises, his inflation-adjusted income in 1977 was now $41,938 and his marginal tax bracket was 11 percent. This person experienced a 355 percent increase in real taxes paid. The deadweight loss calculations show how bracket creep and legislated tax rate increases exacerbate deadweight loss. The more revenue the federal or state government tries to collect, the more deadweight loss society as a whole incurs. Using elasticities (of taxable income with respect to tax rates) ranging from .3 to 1.0, the incremental deadweight loss as a percent of incremental revenue collected from 10.6 percent for an elasticity of .3, to as high as 35.53 percent for an elasticity of 1.0. The deadweight loss calculations show that for every dollar in revenue collected, at least 10.7 cents to as much as 35.5 cents per dollar is lost to deadweight loss.; Lieutenant...
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Economic Informality : Causes, Costs, and Policies - A Literature Survey
Fonte: World Bank
Publicador: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
35.95%
#ACCESS TO CREDIT#ACCESS TO FINANCE#ACCESS TO INFORMATION#ACCESS TO RESOURCES#ADJUSTMENT COSTS#ADMINISTRATIVE COSTS#ADMINISTRATIVE REFORMS#ADVANCED TECHNOLOGY#ADVERSE EFFECT#ADVERSE EFFECTS#AGGREGATE COSTS
In this survey the author assemble
recent theoretical and empirical advances in the literature
on economic informality, analyzing the causes and costs of
informality in developed and developing economies. In
accordance with recent evidence, the author discusses the
nature and the roots of informal economic activity across
countries distinguishing between informality as the result
of 'exclusion' and 'exit.' The author
then provides an extensive review of recent international
experience with policies aimed at reducing informality, in
particular policies that facilitate the formalization
process, create a framework for the transition from
informality to formality, lend support to newly created
firms, reduce or eliminate inconsistencies across regulation
and government agencies, increase information flows, and
increase enforcement.
Link permanente para citações:
Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
Fonte: American Economic Association
Publicador: American Economic Association
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
56.16%
#taxation and subsidies#optimal taxation#personal income and other nonbusiness taxes and subsidies#tax evasion
Martin Feldstein's (1999) widely used taxable income formula for deadweight loss assumes the marginal social cost of evasion and avoidance equals the tax rate. This condition is likely to be violated in practice for two reasons. First, some of the costs of evasion and avoidance are transfers to other agents. Second, some individuals overestimate the costs of evasion and avoidance. In such situations, excess burden depends on a weighted average of the taxable income and total earned income elasticities, with the weight determined by the resource cost of sheltering income from taxation. This generalized formula implies the efficiency cost of taxing high income individuals is not necessarily large despite evidence that their reported incomes are highly sensitive to marginal tax rates.; Economics
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The effect of tax enforcement on tax elasticities: evidence from charitable contributions in France
Fonte: Elsevier
Publicador: Elsevier
Tipo: Article; PeerReviewed
Formato: application/pdf
Publicado em /01/2016
Português
Relevância na Pesquisa
55.94%
In the “sufficient statistics” approach, the optimal tax rate is usually expressed as a function of tax elasticities that are often endogenous to other policy instruments available to the tax authority, such as the level of information, enforcement, etc. In this paper we provide evidence that both the magnitude and the anatomy of tax elasticities are extremely sensitive to a particular policy instrument: the level of tax enforcement. We exploit a natural experiment that took place in France in 1983, when the tax administration tightened the requirements to claim charitable deductions. The reform led to a substantial drop in the amount of contributions reported to the administration, which can be credibly attributed to overreporting of charitable contributions before the reform, rather than to a real change in giving behaviors. We show that the reform was also associated with a substantial decline in the absolute value of the elasticity of reported contributions. This finding allows us to partially identify the elasticity of overreporting contributions, which is shown to be large and inferior to − 2 in the lax enforcement regime. We further show using bunching of taxpayers at kink-points of the tax schedule that the elasticity of taxable income also experienced a significant decline after the reform. Our results suggest that failure to account for the effect of tax enforcement on both the magnitude and the anatomy of the elasticity of the tax base with respect to the net of tax rate can lead to misleading policy conclusions...
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Measuring the impact of marginal tax rate reform on the revenue base of South Africa using a microsimulation tax model
Fonte: South African Journal of Economic and Management Sciences
Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica
Formato: text/html
Publicado em 01/01/2015
Português
Relevância na Pesquisa
76.07%
This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base, but also tax efficiency and the optimum level of taxes that supports economic growth. Using an optimal revenue-maximising rate (based on Laffer analysis), the elasticity of taxable income is derived with respect to marginal tax rates for each taxable-income category. These elasticities are then used to quantify the impact of changes in marginal rates on the revenue base and tax efficiency using a microsimulation (MS) tax model. In this first paper on the research results, much attention is paid to the structure of the model and the way in which the database has been compiled. The model allows for the dissemination of individual taxpayers by income groups, gender, educational level, age group, etc. Simulations include a scenario with higher marginal rates which is also more progressive (as in the 1998/1999 fiscal year), in which case tax revenue increases but the increase is overshadowed by a more than proportional decrease in tax efficiency as measured by its deadweight loss. On the other hand...
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