منابع مشابه
Socially-Efficient Tax Reforms∗
We propose graphical methods to determine whether commodity-tax changes are “socially efficient”, in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient tax reforms. The statistical properties of ...
متن کاملPoverty-Reducing Tax Reforms with Heterogeneous Agents
The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows agents to differ in dimensions that cannot always be precisely captured within the usual money-metric indicators of living standards. Examples of such dimensions include household size and composition, temporal or spatial variation in price indices, and individual needs and “merits”.
متن کاملTax Reforms and Evidence of Transfer Pricing
The manipulation of transfer prices changes the relative tax burdens multinational firms face in their different countries of operation and may even reduce a firm’s worldwide tax payments. At the same time, transfer price manipulation will often trigger changes in the tariffs that are levied on intra-company imports. For this reason, when tax rates change, as they did for many countries during ...
متن کاملNo . 2005 / 66 Tax Reforms in Ghana
Ghana’s tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with foreign aid which has perpetuated the country’s aid dependency. Two options can be explored to reduce the gap between government revenue and expen...
متن کاملPossible Changes in the Indiana Highway Tax Structure
There are three basic questions in the area of highway fiscal policy which have not, at least in recent years, been considered, faced directly, and answered by the State. These are: (1 ) How much should we be spending on our highway, road, and street systems? (2 ) Are we dis tributing available funds among the various types and classes of roads in the most equitable and efficient manner? (3 ) ...
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ژورنال
عنوان ژورنال: National Municipal Review
سال: 1920
ISSN: 0190-3799,1931-0250
DOI: 10.1002/ncr.4110090703