The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals
نویسندگان
چکیده
منابع مشابه
Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection
Background As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. Methods This study investigates the relationship between growth on per-capita healthcare...
متن کاملThe NIT as income tax reform
During the last decade the idea of a negative income tax (NIT) as the centerpiece program in antipoverty policy has faded politically to near extinction. Even if political support were favorable, I doubt that the NIT is currently a practical antipoverty proposal. Having made this admission, however, I hasten to say that I did not come to bury the negative income tax, but rather to suggest that ...
متن کاملAn Empirical Investigation of Tax-Transfer Reform Proposals in Italy
A crucial issue in efficiency-equality evaluations of tax reforms resides in the possibility that the level as well as the distribution of welfare may change, where the household-specific measures of welfare capture the value of income as well as the value of leisure. A better-designed redistribution and income support system may not only foster equality but also improve the configuration of in...
متن کاملMarginal tax reform , externalities and income distribution
The paper examines welfare improving and revenue neutral directions marginal policy reforms for an economy with nonidentical individuals and an externality that has a feedback effect on the consumption of taxed goods. It considers three types of policy instruments: the indirect taxes, the uniform poll transfer and public abatement. This extends the framework set up by Ahmad and Stern (1984), Bo...
متن کاملIncome Shifting within a Dual Income Tax System: Evidence from the Finnish Tax Reform of 1993
Dual income tax systems can suffer from income that shifts from progressively taxed labour income to capital income, which is taxed at a lower, flat rate. This paper empirically examines the 1993 Finnish dual income tax reform, which radically reduced the marginal tax rates on capital income for some, but not all, taxpayers. We measure how overall taxable income and the relative shares of capit...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2020
ISSN: 1556-5068
DOI: 10.2139/ssrn.3642049