Tax Burden Research Papers - Academia.edu (original) (raw)

Tax competition is a phenomenon that emerged because of the increasing mobilitiy of production factors, especially capital, between countries due to the globalization process. The concept of tax burden; It is meaningful in terms of... more

Tax competition is a phenomenon that emerged because of the increasing mobilitiy of production factors, especially capital, between countries due to the globalization process.
The concept of tax burden; It is meaningful in terms of showing the share of the public economy in the national economy as well as being one of the development indicators of a country. Because infrastructure investments, which require large capital, especially in developing countries, the lack of private savings at the desired level, and the quality and accessibility of public services in parallel with this are the arguments that reveal the importance of the concept of tax burden. It is tried to be revealed with statistical data in the light of concepts such as equality and justice, factors such as the tax structure of that society, income distribution, and which segments of the society bear the tax burden in a country. Sociological approaches such as poverty and deprivation and social exclusion have been concepts that affect the economic policies of modern states in the context of the social rights and freedoms of today's individuals in the grip of globalization. Throughout this study, we will discuss the harmful and beneficial aspects of tax competition, the importance of tax competition, and the reasons for the tax burden caused by the effects of tax competition on Turkey among OECD countries.

This paper uses detailed household data to analyze revenue potential and progressivity under two popular “flat tax” proposals. The results show that the Hall and Rabushka version of the flat tax would generate $626 billion in revenue in... more

This paper uses detailed household data to analyze revenue potential and progressivity under two popular “flat tax” proposals. The results show that the Hall and Rabushka version of the flat tax would generate 626billioninrevenuein1993whilethemoregenerousplanofArmeyandShelbywouldproduceonly626 billion in revenue in 1993 while the more generous plan of Armey and Shelby would produce only 626billioninrevenuein1993whilethemoregenerousplanofArmeyandShelbywouldproduceonly538 billion. Integrating the individual tax with the business tax indicates that both proposals are progressive. However, there is a substantial shift of the tax burden from the highest income classes to the middle classes in comparison to the current system.

En este artículo analizamos la evolución de la presión fiscal en España en el periodo 1983 – 2008. Las sucesivas reformas fiscales habidas en España, la propia evolución del ciclo económico, así como el elevado y cambiante nivel de... more

En este artículo analizamos la evolución de la presión fiscal en España en el periodo
1983 – 2008. Las sucesivas reformas fiscales habidas en España, la propia evolución
del ciclo económico, así como el elevado y cambiante nivel de economía sumergida
introducen importantes sesgos en las estimaciones oficiales. Por ello hemos tratado
de revelar las debilidades de tales estimaciones así como aportar nuestro propio
cálculo. Nuestros hallazgos apuntan a una creciente brecha entre los datos oficiales y
la presión fiscal efectivamente soportada por los ciudadanos. Actualmente la presión
fiscal real se sitúa entre 6 y 7 puntos por debajo de los niveles que indica la OCDE.
La presión fiscal efectiva es pro – cíclica, e incrementos en el tipo mínimo del IRPF
y de las cotizaciones sociales elevan la presión fiscal. Incrementos en el tipo
máximo del IRPF y el IVA la reducen.

dividual rate cuts in the Economic Recov- Still the largest and most important ery Tax Act of 1981 (sold mainly as a sup- source of government revenues in the ply-side stimulus) and the individual rate United States, the individual income... more

dividual rate cuts in the Economic Recov- Still the largest and most important ery Tax Act of 1981 (sold mainly as a sup- source of government revenues in the ply-side stimulus) and the individual rate United States, the individual income tax cuts and the base changes in the Tax Re- has been altered significantly over time by form Act of

Tobacco industry has been transformed from being the industry with the highest profit margins to a potentially dead industry (Yuk & Wells, 2018). In 2018 share prices of all tobacco companies were shocked as investors lost faith in the... more

Tobacco industry has been transformed from being the industry with the highest profit margins to a potentially dead industry (Yuk & Wells, 2018). In 2018 share prices of all tobacco companies were shocked as investors lost faith in the profitability of future gains in tobacco industry. This has led some economists to state that tobacco companies should destroy themselves in order to survive (Badkar & Nicolaou, 2018). Worldwide market leader Philip Morris International has launched the new mission of “Designing a smoke – free future” declaring that it aims to “stop selling cigarettes “as soon as possible” (PMI, 2018).
The paper explores tobacco industry and PMI dynamics using microeconomics most relevant concepts.

(ALBANIAN) Në serinë e publikimeve, një traditë e krijuar për të gjashtin vit për analizën mbi barrën tatimore, QENDRA ALTAX prezanton edhe këtë vit, barrën tatimore më të lartë dhe më të ulët, për secilin nga 12 qarqet dhe qytetin... more

Kur analizojmë efektin e barrës tatimore sipas statistikave të investimeve neto në përqindje të prodhimit të brendshëm, vërehet se vendet me IHD më të lartë nuk kanë të njëjtën ecuri me barrën tatimore. Shqipëria ka një hyrje të IHD neto... more

Kur analizojmë efektin e barrës tatimore sipas statistikave të investimeve neto në përqindje të prodhimit të brendshëm, vërehet se vendet me IHD më të lartë nuk kanë të njëjtën ecuri me barrën tatimore. Shqipëria ka një hyrje të IHD neto (8,7% të PBB) ndër më të lartat edhe pse ka barrë tatimore ndër më të ulëtat (24.1% të PBB). Kroacia dhe Greqia kanë patur IHD neto (1% të PBB) më të ultat në Ballkan, edhe pse me një barrë tatimore ndër më të lartat. Arsyeja e mospërkimit të barrës tatimore, shkallës tatimore dhe investimeve të huaja është pasqyrimi më i mirë i efektit që ka në radhë të parë klima për investime në një vend të caktuar. Politika fiskale ka efektin për të thithur investimet, pasi kushtet dhe rregullat për tregun perceptohen sipas indekseve për investim me situata pozitive dhe mbi nivelet mesatare të tyre. Nga ana tjetër, nevoja për sisteme të zhvilluara të tregut financiar, kapaciteteve të tregut të punës bashkë me nivelin e korrupsionit kanë një tjetër efekt me ndikim në thithjen e investimeve dhe zhvillimin e tregut të brendshëm. Pas perceptimeve nga indekset përfaqësuese të treguesve më lart, në përputhje me planifikimin për thithjen e investimeve të huaja vlen të hartohet politika fiskale që përshtat shkallët e taksimit të kapitalit dhe punës sipas nivelit të tregut dhe vizionit për tregun e ardhëm. Ndërsa tatimet njihen si një faktor i rëndësishëm në marrjen e vendimeve për sipermarresit se ku të investojnë, eshte tashme provuar me fakte dhe pervojat e prezantuara brenda dhe jashte Shqiperise se nuk janë përcaktuesi kryesor. Investimet e huaja ne praktikat e mira janë tërhequr nga vendet duke ofruar qasje në tregjet dhe mundësitë e fitimit, transparence dhe legjislacion te parashikueshem dhe jodiskriminues, sistem ligjor dhe rregullator ne mbrojtje te investimit, stabilitet makroekonomik; treg i aftë dhe i përgjegjshëm i punës dhe infrastrukturë e zhvilluar. Jane këta faktorë qe do të ndikojnë rentabilitetin afatgjatë të një projekti investimi dhe taksat duhet te jene te harmonizuara me to. Për Shqipërinë, ashtu si dhe për Kosoven nuk është barra tatimore ajo që duhet të jetë fokusi kryesor i politikës për investimet. Eshtë përmirësimi i marëdhënieve me biznesin duke rritur nivelet e transparencës dhe qartësinë në trajtimin e legjislacionit fiskal

Në serinë e publikimeve që tashmë janë bërë një traditë për barrën tatimore, ashtu si edhe publikimi tjetër mbi boshllëkun tatimor, Qendra ALTAX prezanton edhe këtë vit, edicionin e pestë Barra tatimore në Shqipëri, 2017, për secilin qark... more

Over the last two decades, industrialized countries have eliminated most remaining capital controls. The EU specifically abolished all restrictions on capital outflows by 1990, while common market principles guarantee EU firms the right... more

Over the last two decades, industrialized countries have eliminated most remaining capital controls. The EU specifically abolished all restrictions on capital outflows by 1990, while common market principles guarantee EU firms the right of establishment in every Member State. ...

Most countries have separate pension plan for public sector employees. The future fiscal burden of these plans can be substantial as the government usually is the largest employer, pension promises in the public sector tend to be... more

Most countries have separate pension plan for public sector employees. The future fiscal burden of these plans can be substantial as the government usually is the largest employer, pension promises in the public sector tend to be relatively generous, and future payments have to be paid out directly from government revenues (pay-as-you-go) or by funded plans (pension funds) which tend to be underfunded. The valuation and disclosure of these promises in some countries lacks transparency, which may be hiding potentially huge fiscal liabilities that are being passed on to future generations of workers.In order to arrive at a fair comparison between countries regarding the fiscal burden of their DB public sector pension plans, this paper gathers more evidence on public sector pension plans regarding the type of pension promise and quantifies the future tax burden related to these pension promises. The reported liabilities are recalculated using both a fair value approach (local market di...

Bingxin Yu Development Strategy and Governance Division International Food Policy Research Institute Washington, DC 20006 Email: b.yu@cgiar.org Phone: (1) 202 862 8114 ... Alejandro Nin-Pratt Development Strategy and Governance Division... more

Bingxin Yu Development Strategy and Governance Division International Food Policy Research Institute Washington, DC 20006 Email: b.yu@cgiar.org Phone: (1) 202 862 8114 ... Alejandro Nin-Pratt Development Strategy and Governance Division International Food Policy ...

Estimations of the shadow economies for 145 countries, including developing, transition and highly developed OECD economies over 1999 to 2005 are presented. The average size of the shadow economy (as a percent of "official" GDP)... more

Estimations of the shadow economies for 145 countries, including developing, transition and highly developed OECD economies over 1999 to 2005 are presented. The average size of the shadow economy (as a percent of "official" GDP) in 2004/05 in 96 developing countries is 36.7%, in 25 transition countries 38.8% and in 21 OECD countries 14.8%. An increased burden of taxation and social security contributions, combined with a labour market regulation are the driving forces of the shadow economy. Furthermore, the results show that the shadow economy reduces corruption in high income countries, but increases corruption in low income countries. Finally, the various estimation methods are discussed and critically evaluated. JEL: O17, O5, D78, H2, H11, H26

The analyses, opinions and findings of these papers represent the views of the authors, they are not necessarily those of the Banco de Portugal or the Eurosystem ... Please address correspondence to Vanda Almeida Banco de Portugal,... more

The analyses, opinions and findings of these papers represent the views of the authors, they are not necessarily those of the Banco de Portugal or the Eurosystem ... Please address correspondence to Vanda Almeida Banco de Portugal, Economics and Research Department Av. ...

The review of the organization of the directorate of large taxpayers in Albania should be the product of discussion in various forums, where communication through the Tax Council (as political initiative of Government) should be the main... more

The review of the organization of the directorate of large taxpayers in Albania should be the product of discussion in various forums, where communication through the Tax Council (as political initiative of Government) should be the main part where to regularly address concerns about issues with stakeholders resulting from tax administration. Discussions are needed as current challenges and areas for improvement need to be explored, with a particular focus about: • tax risk and security • compliance, investigations and disputes • compliance model and cooperation dictated by government market intervention processes through the establishment of Boards for the prices of basic and energy products.

The government needs public revenues in order to finance its public services. Taxes constitute the most important part of the revenues. Taxes mean a mandatory public liability in terms of citizens. This liability emerges as a tax burden.... more

The government needs public revenues in order to finance its public services. Taxes constitute the most important part of the revenues. Taxes mean a mandatory public liability in terms of citizens. This liability emerges as a tax burden. Personal tax burden, the tax paid by taxpayers refers to the proportion of income. In this sense, the study will put forward the tax burden on wage earners and will make suggestions concerning the reduction of this burden.

يعالج مؤشر العدالة الضريبية حالة النظام الضريبي داخل الأراضي الفلسطينية المحتلة عام 1967 من خلال تقديم تحليل كيفي وكمي لمكونات هذا النظام الضريبي، بما فيها العبء الضريبي، توزيع الضرائب على الشرائح الاجتماعية، الإدارة الضريبية، النوع... more

يعالج مؤشر العدالة الضريبية حالة النظام الضريبي داخل الأراضي الفلسطينية المحتلة عام 1967 من خلال تقديم تحليل كيفي وكمي لمكونات هذا النظام الضريبي، بما فيها العبء الضريبي، توزيع الضرائب على الشرائح الاجتماعية، الإدارة الضريبية، النوع الاجتماعي والضريبة، القوانين الضريبية والجمركية، إضافة للإنفاق على القطاعات والخدمات الرئيسة مقابل الجباية الضريبية، ومدى عدالة الجباية الضريبية في فلسطين.

The paper provides an evaluation of the redistribution effects stemming from the changes to the personal income tax introduced in the last decade. The analysis confirms that between 1989 and 2001 the net average tax rate increased for all... more

The paper provides an evaluation of the redistribution effects stemming from the changes to the personal income tax introduced in the last decade. The analysis confirms that between 1989 and 2001 the net average tax rate increased for all taxpayers and, above all, for one-earner couples. The reason is twofold: a) the progressivity of the tax makes larger the burden on these households of changes in income brackets and tax rates; b) the absence of dependent relatives does not allow the compensation of higher taxes with increased tax ...

High rates and different taxes determine tax collection in different economic cycles in economies; in this context the research analyses the effect of tax burden and pressure on liquidity, Profitability and investment of taxpayers in the... more

High rates and different taxes determine tax collection in different economic cycles in economies; in this context the research
analyses the effect of tax burden and pressure on liquidity, Profitability and investment of taxpayers in the Province of Chimborazo,
Ecuador in times of the Covid-19 pandemic and its relationship to the economic cycle. It contemplates the inductive
method and a causal level - explanatory, data collection was through the questionnaire to a sample of 307 contributors of a total
effective population of 39 503, where the Cronbach Alpha index is 89.9%. The selection of sample elements was in the framework
of simple random probabilistic sampling considering as a database the contributors of the Internal Revenue Service; the
data analysis was performed with the multinomial and linear logistic regression model. The results show that a high tax burden
significantly affects taxpayers’ liquidity, profitability and investment, and that changes in rates and rates lead to increases and
reductions in income, profits and investments. It is concluded that the presence of an external factor such as COVID-19 significantly
deepens the negative effect on the financial income and results of the company and on future investments. There is a
direct relationship between the business cycle and tax revenue.