This paper analyzes whether the decreasing progressivity of the US Federal Tax system appear to affect taxpayer satisfaction. I use data from the publicly available General Social Survey and combine them with average tax rates from Piketty and Saez (2007). In this study, two distinct questions are addressed: (1) Is a taxpayer's belief that his or her own federal income tax is too high affected ...

Complex Tax Incentives: An Experimental Investigation How does the tax system’s complexity affect people’s reaction to tax changes? To answer this question, we conduct a real-effort experiment in which subjects receive a piece rate and face a set of taxes. In one treatment the tax system is simple; in the other treatment it is highly complex. The payoff-maximizing effort level and the incentive...

This paper presents new evidence of the effect of the tax subsidy to employer-provided health insurance on coverage by such insurance. I study the effects of a 1993 tax change that reduced the tax subsidy to employer-provided supplementary health insurance in Quebec by almost 60%. Using a differences-in-differences methodology in which changes in Quebec are compared to changes in other province...

There is growing evidence that consumers respond more effectively to upfront price signals, such as vehicle purchase taxes and feebate policies, and to tax incentives that are more salient than others, such as company car taxes graded by CO2 emissions. This paper examines tax changes in The Netherlands, which are among the most stringent and most salient in Europe, and assesses the ex-post purc...

Issue: Vol 163, Issue 4204 [2] PETE MILLER considers the corporate tax proposals in the 2009 Budget KEY POINTS Background to the latest corporate tax proposals. Fundamental changes to the taxation of dividends received by UK companies. Loan relationship anomalies corrected. Changes relating to non-cumulative fixed rate preference shares. New compliance provision...

The hypothesis that reductions in taxes reduce future government spending is often cited as a reason for cutting taxes. Despite its prominence in debates over fiscal policy, however, this view has been subject to little investigation. Because taxes change for many reasons, both legislated and unlegislated, examinations of the relationship between overall measures of taxation and subsequent spen...

Comprehensive tobacco control policies include high taxes. This paper describes the tobacco excise structure in Indonesia from 2007 to 2009. The design of the tobacco excise system contributes to neutralizing the effect of a tax increase on consumption. Wide gaps in tax rates allow for the availability of low-priced products, and consumers can substitute to cheaper products in response to price...

This paper adopts trans-log production function based on the SFA model, empirically test how the change of the proportion of the value added tax impacts on each part of China’s productivity. The results show: that, in tax structure, if the proportion of the value added tax is higher, the more conducive to the improvement of production efficiency. But it is not good for the technical efficiency ...

This paper investigates the importance of political ideology and opportunism in the choice of the tax structure. In particular, we examine the effects of cabinet ideology and elections on the distribution of the tax burden across factors of production and consumption for 21 OECD countries over the period 1970-2000 by employing four alternative cabinet ideology measures and by using the methodol...

This paper presents an application of the collective model of labour supply, allowing for labour participation and non-linear budget sets. To identify the model, some preference parameters are estimated, while some other key parameters are calibrated so as to replicate as best as possible observed labour supplies under the 1994 personal tax system in Spain. The model is used to simulate the imp...