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Tax reform and the political economy of the tax base [PDF]

Journal of Public Economics, 2018
Abstract This paper studies the political prospects for reform in a model where the tax base and statutory rate are separate instruments of tax policy. The model suggests that large changes in the tax code may be easier to enact than marginal reforms.
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A Comparison of Tax Bases for a Personal Tax

The Scandinavian Journal of Economics, 1981
Tax bases for a personal tax are compared in this paper. It is found that the potential welfare gains of moving from a linear affine tax on labor earnings to a linear affine tax on wage rates seem to be larger than the potential gains of moving from a head tax to an earnings tax.
N. Sören Blomquist, N. Soren Blomquist
openaire   +1 more source

The Tax Base

2002
Abstract The choice of tax base–income, consumption, wealth–is an instrumental one: it depends upon the efficiency and justice of the outcomes different tax bases promote. Traditional fairness-based arguments for the consumption base–for example, that it is fairer to savers, or appropriately taxes according to what is taken out rather ...
Liam Murphy, Thomas Nagel
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FOREIGN TAX RATES AND TAX BASES

National Tax Journal, 1975
A knowledge of foreign corporate tax rates is essential for the assessment of fiscal harmonization, for the evaluation of tax incentives, and for the analysis of transfer pricing.
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Tax evasion and widening the tax base in Uganda

2009
Uganda still lags behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent. This results into a situation where the government has to rely a lot on foreign financing. From the analysis, there is a lot of improvement where URA can be
Sennoga, Edward B., Matovu, John Mary, Twimukye, Evarist P.   +2 more
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Broadening the tax base of neutral business taxes

Economics Letters, 2012
Abstract The Samuelson tax is a neutral business income tax on the normal return on capital only. I discuss two modifications of the Samuelson tax in order to include pure profits in its tax base, but still achieve neutral business taxation.
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Research on the Tax Base of Income Tax of Smart Mobile Commerce

2020
With the rapid development of mobile communication technology and Internet intelligent terminal technology, mobile commerce with mobility and convenience has become a new direction of e-commerce development. Mobile commerce is a new e-commerce mode that carries out data transmission through mobile communication network and participates in various ...
Qi Wei, Peiyan Zhou
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Tax competition with two tax instruments — and tax base erosion

Journal of Public Economics, 2023
Johannes Becker, John D. Wilson
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Common Consolidated Corporate Tax Base: A “Fair Share” of the Tax Base?

International Transfer Pricing Journal, 2011
Even though the OECD is making a Herculean effort to address the question of how international tax bases should be allocated given the lack of a higher, international authority, this question remains one of the biggest obstacles to global streamlining of taxation of businesses.
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