Tax Policy Reform: the Role of Empirical Evidence
نویسنده
چکیده
To understand the role of evidence in tax policy design, this paper organizes the empirical analysis of reform under five loosely related headings: (i) key margins of adjustment, (ii) measurement of effective tax rates, (iii) the importance of information and complexity, (iv) evidence on the size of responses, and (v) implications from theory for tax design. The context for the discussion is the recently published Mirrlees Review of tax reform. Although the Review focused on all aspects of tax reform, this paper highlights the taxation of earnings. It also comments on earnings taxation in the context of VAT base-broadening reforms and the taxation of capital (JEL: H2, H3).
منابع مشابه
How Far Are Developing Countries from the Call of Ecological Tax Reform? a Review of Environmental Fiscal Policy for Kenya
The main objective of this paper is to determine whether ecological tax reform paradigm that hitherto is employed by a section of industrialized countries as an instrument of environmental management has possibilities of application in developing countries. This is an imperative consideration because of possibilities of diffusion, the need to approach global environmental issues from a global p...
متن کاملModeling of Growth and Welfare Effects of Tax Reform in Iran: A Static Computable General Equilibrium Analysis
F or several decades, the selection of a proper tax base has been among the most serious concerns for the economic policy makers. The computable general equilibrium models analysis provides a comprehensive framework for the investigation of the effects of the adopted policies on the economy of a country. In the present study, using a static computable general equilibrium, the effects of tax ref...
متن کاملEmpirical Evidence and Tax Design∗
This paper examines the role of evidence in drawing up the recommendations for tax reform in the Mirrlees Review. The arguments are organised loosely under five related headings: (i) Key margins of adjustment, (ii) Measurement of effective tax rates, (iii) The importance of information and complexity, (iv) Evidence on the size of responses, and (v) Implications from theory for tax design. Altho...
متن کاملFinance and Performance of Foreign Investment Enterprises in Developing Countries: The Case of Vietnam
This paper studies the growth and performance of foreign investment enterprises in developing countries in the context of global economic integration and domestic reform with a focus on Vietnam as a case study. A model of enterprise performance is constructed to provide empirical findings and evidence-based policy implications on the role of capital, investment, monetary and development pol...
متن کاملViewpoint: Empirical evidence and tax policy design: lessons from theMirrlees Review
This paper examines the role of evidence in drawing up the recommendations for tax reform in the Mirrlees Review. The arguments are organised loosely under five related headings: (i) Key margins of adjustment. (ii) Measurement of effective tax rates. (iii) The importance of information and complexity. (iv) Evidence on the size of responses. (v) Implications from theory for tax design. Although ...
متن کامل