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Tax burden as an indicator of the development of the tax system
Экономика и предпринимательство, 2022В статье представлены результаты анализа налоговой нагрузки в экономике России в целом, а также в разрезе видов доходов и по категориям налогоплательщиков. Установлено снижение показателей налоговой нагрузки за счет нефтегазовых доходов. Подтверждена низкая степень зависимости темпов роста ВВП от налоговой нагрузки, что характеризует налоговую систему ...
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Measuring Tax Burdens in Europe [PDF]
, 2005 This paper calculates effective macro-economic tax rates for the 25 EU countries following the methodology developed in Mendoza, Razin, and Tesar (1994). The available Eurostat data allow to compute the tax wedge on consumption, labor and capital. We show that effective tax rates in the 10 new member states of the EU are on average 10 percentage points
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Tax Burden and Migration [PDF]
, 1998 The extent of taxation and redistribution Policy is generally determined as a political-economy equilibrium by a balance between those who gain from higher taxes/transfers and those who lose. In a stylized model of migration and human capital formation, we show - somewhat against the conventional wisdom - that low-skill immigration may lead to a lower ...
Razin, Assaf +2 more
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WHAT IS THE DISTRIBUTIONAL BURDEN OF TAXING CONSUMPTION? [PDF]
National Tax Journal, 1993 Focuses on the statistical basis for estimating tax burdens, and hence, conceptual issues about how to measure the burden of consumption tax. Discusses a proposal to allow the deduction of new net saving from gross income to arrive at taxable income.
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, 2004 The Government of Jamaica imposes a wide range of taxes on income, consumption, and property. An important consideration in any reform of these taxes is their impact of the distribution of income, or their tax burden. This staff paper presents background and analysis of the burden of the existing system of taxes.
Dillon Alleyne +3 more
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2002
Within the EU, taxation and the EU's eastern enlargement are currently seen as one of the most important problems to be solved and projects to be realized. Each of these two topics covers a vast set of issues which have to be dealt with. At the same time only few attempts have been made to answer those questions that arise if the two topics are ...
Leibrecht, Markus, Römisch, Roman
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Within the EU, taxation and the EU's eastern enlargement are currently seen as one of the most important problems to be solved and projects to be realized. Each of these two topics covers a vast set of issues which have to be dealt with. At the same time only few attempts have been made to answer those questions that arise if the two topics are ...
Leibrecht, Markus, Römisch, Roman
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The Tax Burden of the Peasantry
2014Similar to today, people in the Joseon era also paid a portion of their income as taxes and were afforded a variety of rights and benefits such as the ability to hold government office, legal protection, and emergency medical care. There were two major differences in how taxes were levied between the Joseon period and the modern era.
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Lifetime Excess Burden of a Tax
Journal of Political Economy, 1972Levhari, David, Sheshinski, Eytan
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Tax Burden on German Companies – Income Tax Burden and Administrative Costs
2021Fochmann, Martin +4 more
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1997
The research is concentrating on the impact of children on the family tax burden, and impact of tax savings, income supplement and child allowances on the disposable income of families in Slovenia. The analysis is based on the 1996 situation and is performed for 57 family types differing according to their structure, earnings and, for two-earner ...
Stropnik, Nada, Stanovnik, Tine
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The research is concentrating on the impact of children on the family tax burden, and impact of tax savings, income supplement and child allowances on the disposable income of families in Slovenia. The analysis is based on the 1996 situation and is performed for 57 family types differing according to their structure, earnings and, for two-earner ...
Stropnik, Nada, Stanovnik, Tine
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