New Indicator to Measure Tax Burden – Proposal

A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between employment costs and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent benefit are taken into account. The compensation package consists of cash payments and old-age provision. To ...

The New Income Tax Law: Its Impact on the Distribution of the Tax Burden

Government spending is high in Croatia (about 50% of GDP), and so, hence, is the burden of financing it. Over 80% of this spending is financed from tax revenue. The tax burden is not evenly spread, for citizens with higher incomes bear a higher burden. The high level of government spending is partially the consequence of the process of the transition to a market economy, during which the number...

Analyzing a Proposal to Ban State Tax Breaks to Businesses

This article asks whether or not the overall welfare of U.S. residents would be greater if U.S. federal law prohibited state governments from offering tax breaks to particular businesses. The answer of a formal model is yes, making such tax breaks illegal could increase a summary measure of total welfare in the economy. According to the model, the policy could increase welfare because it would ...

A new proposal to reform the tax treatment of health insurance.

How to measure the burden of mortality?

OBJECTIVES To explore various methods to quantify the burden of mortality, with a special interest for the more recent method at the core of calculations of disability adjusted life years (DALY). DESIGN Various methods calculating the age schedule at death are applied to two historical life table populations. One method calculates the "years of life lost", by multiplying the numbers of deaths...