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Within the framework of today's modern taxation approach, generally accepted taxation principles are taken into account when taxation is carried out. States plan and implement the tax practices that they include in their tax systems in accordance with the principles of taxation by adhering to certain rules. Various taxation principles have been identified in the public finance literature over time, and the principle of fairness is at the top of these principles. The concept of ability to pay is of critical importance in taxation in accordance with the principle of justice, which envisages the fair and equal distribution of the tax burden among taxpayers. Although the indicators of ability to pay are income, expenditure and wealth, these indicators are insufficient to fully grasp the ability to pay. Therefore, in order to accurately determine the ability to pay in tax systems, in addition to these indicators, the techniques of progressivity, minimum subsistence allowance and the principle of separation are utilized. In this study, in which the aforementioned techniques within the framework of the principle of fairness in taxation are discussed theoretically together with positive and negative opinions, tax practices serving the relevant techniques in our country have been evaluated; in this context, it has been understood that the technique of progressive proportionality has been adopted in different tax types and the separation principle technique has been adopted with the minimum subsistence allowance in wages, which is one of the elements of income.. [ABSTRACT FROM AUTHOR]

Taxes today are regarded as instruments for social policy and policy of redistribution of income and wealth. Tax equality and equity represent essential components of a welfare state. Theoretical debates around the role of social and political principles in taxation in modern conditions obtain even greater significance. Today, almost all modern countries, aiming towards improved equity in taxation and achieving social equality, have incorporated the principles of equality and equity within the framework of constitutional norms. The principle of equality of citizens in front of the law, including the Tax law is in direct correlation with the principle of economic and social solidarity. The paper focuses on the principles of tax law which are in direct correlation with social equity. [ABSTRACT FROM AUTHOR]

We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by buyers, respectively. Reporting behavior therefore responds to the intensity of deterrence. However, we find that prices do not fully reflect the lower taxes of the evaders. Thus, when sellers can unilaterally evade taxes, tax incidence deviates from the prediction of the standard model, and there is deadweight loss even if tax revenue is low. Pricing, incidence, and reporting patterns in all treatments are consistent with a model with heterogeneous lying costs, or a combination of lying costs and image concerns that give rise to a motivation to appear honest. [ABSTRACT FROM AUTHOR]

With a theoretical approach to tax incentives, direct taxes and their incidence on cooperatives, it was sought to identify the current Latin American legal systems for Income Tax. Especially, the norms that include the legal figures for the release of the tax are analyzed, verifying its scope, requirements and procedures for its application. It is based on the fact that the granting of incentives is based on the principle of tax equity and on the recognition of the countries about the benefits that they contribute to social and economic development. Therefore, the research is based on theoretical guidelines on incentives and equity for cooperatives. It is recognized that the region is heterogeneous but that it shares legal similarities, which makes it possible to contrast its regulations. For this reason, the comparative method was considered suitable. With this, the particularities of the normative systems of seventeen nations were understood, through the confrontation of their tax precepts, allowing the identification of their convergences and divergences. The results show that most of the countries integrate exemptions in the various legal devices and, to a lesser extent, countries that tax cooperatives with reduced rates or tariffs were distinguished. [ABSTRACT FROM AUTHOR]

This research entitled analysis of the VAT refund for senior citizens, Portoviejo canton was developed with the aim of analyzing the reasons why senior citizens do not make the request for a refund of value added tax. The research was field-based, its scope was descriptive and exploratory, and its non-experimental-transversal design. A questionnaire was applied to the elderly, the validation of the content of the questionnaire was done through the expert judgment and its reliability through the calculation of the Cronbach's alpha coefficient. The results of the research show that 64% of elderly people are not familiar with the IVA refund benefit, as it can be concluded that it is due to the limited dissemination of effective and transparent by the entity collecting the tax, of the tax benefits available to elderly people in the Canton of Portoviejo, in order to improve their well-being and quality of life, and ensure a fairer distribution of the tax burden. [ABSTRACT FROM AUTHOR]

Summary: Motivation: In recent years, governments in low‐income countries have increasingly introduced taxes on mobile money transfers. These are often explicitly promoted as a way of taxing informal economic activity, but critics have noted their potential negative impact on lower‐income groups and specifically those in the informal sector. Yet there is virtually no evidence base on the effects of mobile money taxes on informal workers. Purpose: This article assesses how informal workers in Accra, Ghana, use mobile money and how they perceive Ghana's Electronic Transfer Levy (E‐levy), introduced in May 2022. This provides a particularly interesting case study to explore the equity implications of the tax, as the policy was explicitly justified as a way of taxing the informal economy but also includes measures to limit the tax burden on lower‐income groups. Methods and approach: The article uses data from a survey of 2,700 self‐employed informal workers in the Accra Metropolitan Assembly to capture citizen perceptions of the policy and to examine the likely impact of the E‐levy on informal workers with reference to equity. Findings: Overall, our results suggest that the E‐levy is highly regressive. Further, we show that most informal workers disapprove of the E‐levy, reflecting not just concerns about its equity impacts, but also disappointment with the government's performance. Policy implications: Our findings suggest that taxes on digital financial services should be reconsidered from an equity perspective. While some policy measures, including those undertaken in Ghana, can protect low‐income earners, they are often insufficient to counteract overall regressive impacts. Where they are implemented, social spending from the revenue from these taxes should target low‐income populations in the informal economy, while governments should focus on building trust among informal workers with regard to revenue raising and spending. [ABSTRACT FROM AUTHOR]

Using microsimulations this paper analyzes the poverty and tax implications of replacing current transfers and subsidies by a budget-neutral (no change in the fiscal deficit) universal basic income program (UBI) in Brazil, Chile, India, Russia, and South Africa. We consider three UBI transfers with increasing levels of generosity and identify scenarios in which the poor are no worse off than in the baseline scenario of existing social transfers. We find that for poverty levels not to increase under a UBI reform, the level of spending must increase substantially with respect to the baseline. Accordingly, the required increase in tax burdens is high throughout. We find that the increase in the average tax rate that would be consistent with not hurting the poor is almost universally above 30%, limiting the feasibility of a UBI reform due to political resistance and efficiency costs. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to determine whether the way competitiveness is measured matters, as well as to analyze the relationship between tax burden and economic competitiveness using a variety of model specifications. Design/methodology/approach: This paper uses statistical models aimed at finding the relationship between taxes and different measures of economic competitiveness, such as gross domestic product per capita, employment and a third-party competitiveness index. Other variables are also considered, and statistical procedures such as lag specifications and "white period" errors are used to address problems of endogeneity and serial correlation. Findings: The models find no robust relationship between taxes and competitiveness. Certain models find correlations between the tax burden of specific income groups with economic competitiveness, but these vary in direction and are difficult to interpret. This follows past research, which shows different results depending on the period analyzed, measure of competitiveness and other variables used. Originality/value: This paper looks at many of the different measures of competitiveness, control variables and periods that are used in the previous literature and shows how any changes to these model specifications cause inconsistent results. This paper highlights that, because results can vary greatly depending on the model, researchers and policymakers must be careful when drawing any conclusions from relationships between taxes and economic competitiveness. [ABSTRACT FROM AUTHOR]

This article studies the mechanics of sales taxes in the viceroyalty of New Granada (present-day Colombia, Ecuador, Panama, and western Venezuela) during the second half of the eighteenth century. Advocating a careful examination of the accounting, institutional, and fiscal practices of North Andean customs houses, it provides an extensive discussion on how tax records can be harnessed to study the scope and nature of Bourbon reforms and to measure trade flows. The article pursues three interrelated goals. First, it studies the impact of local negotiations and jurisdictional fragmentation on local rates and revenue collection, providing new insights into the concrete mechanisms of tax bargaining. Second, the study reinterprets data on the main North Andean entrepôts of trade to measure fiscal cycles, real tax pressure, and tax incidence. Proposing a new method for examining customs records, this research shows how fiscal concessions and economic cycles led to diminishing fiscal revenues. Finally, the research places the viceroyalty within the broader context of fiscal change in the Spanish Empire, arguing that the region collected fewer revenues not only because of its comparatively smaller economic activity but also because the combination of custom and reform yielded lower taxation rates and unique fiscal structures. [ABSTRACT FROM AUTHOR]

A higher tax burden in individual countries need not always deter investors from investing profitably. Countries use tax burden levels in the form of changes in tax rates to attract foreign investment. The main objective of this study is to examine the tax competitiveness of the Slovak Republic compared to European Union (EU) countries (EU-27) and to evaluate the origin, extent, and form of investments from foreign investors in tangible and intangible assets in the Slovak Republic. To meet this objective, we first calculate the average tax rate for specific crossborder investments coming to Slovakia from all EU countries. To determine tax competitiveness, we compare the calculated effective average tax rate (EATR) with the EATR in individual EU countries. Finally, we perform an analysis of EATR and foreign direct investment (FDI) using cluster analysis, which categorises EU countries and evaluates their tax competitiveness. The analysis and comparison of values are conducted for the year 2019, while the countries are divided into old (EU-15) and new (EU-12) EU member countries. The article concludes that the calculated Slovak EART for cross-border investment is more profitable for old EU member countries and is, thus, more tax-competitive versus investors' countries of origin. We can further state that the tax burden is among the most important indicators for investors and, thus, a lower EATR value than that in an investor's country of origin contributes to the inflow of equity participation of FDI in Slovakia. [ABSTRACT FROM AUTHOR]

The article discusses the challenges of transnational remote work in Chile and Venezuela, highlighting the need for global legislation that benefits workers and companies. Approximately 20-30% of the workforce in Latin America engaged in remote work during the COVID-19 pandemic. Chile has a telework law, while in Venezuela, strategies are being designed to clarify hiring practices. Both legislations have gaps and difficulties in their implementation, and the importance of defining a labor or non-labor relationship considering tax burdens and local pension system provisions is emphasized. The importance of advancing supranational legislation and establishing clear parameters regarding taxation is also mentioned. [Extracted from the article]

This paper estimates the Laffer curve through a comparative statical analysis and an econometric exercise. Starting from a microeconomic specification, it first analyzes the distortion caused by an indirect tax and the welfare implications of maximizing tax collection. Then, using data on real per capita tax revenue and the tax rate, an estimate of an econometric model to calculate the optimal tax rate in Colombia is made. The results show that Laffer's postulates are proven with an optimal rate of 32% and suggest that the government has a margin of almost 12 percentage points. [ABSTRACT FROM AUTHOR]

Tax compliance is a major concern as states try to increase state revenues in order to provide services for their populations. Remarkably, taxation has not figured centrally on the agenda among scholars working on the African voter. This article contributes through studying the social practice of taxes, by asking: how is taxation understood as a political practice? This is studied using focus groups across the private and public sector in Namibia, where the willingness to pay taxes and the relative tax burden is high. This micro-study of citizens' experiences focuses on the perceived room for political practice in relation to taxes, sense of influence over taxes and whether taxes are thought about in citizenship terms. The article shows that taxes are relegated to a sphere of politics where deliberation and opportunities for accountability are missing, yet ideas of duty are central elements of tax compliance. [ABSTRACT FROM AUTHOR]

This article addresses the burden of tax revenue in Canada with particular attention to income taxes at the top of the income distribution. Theory, methodology, and measurement are central to the discussion. I find that the Canadian personal income tax is progressive and satisfies the Buffett rule comparing the top of the income distribution with the middle. In the bottom half of the distribution, issues of measurement are pivotal to characterizing the tax burden. At the top of the distribution, incidence assumptions based on different theories of capital mobility are paramount and have a large impact on measured progressivity. [ABSTRACT FROM AUTHOR]

This article presents the financial overhaul and tax reform of the Polish Second Republic that occurred between 1924 and 1925 in order to show how the state expands, to what ends, and how society responds to this increase in state power. During this short period, we can observe the introduction of new policies and the strengthening of institutions. This reform program was based upon fundamental changes to the way that Poland taxed the economy, namely, relying much more on direct taxation that required interaction between citizens and their state. The state gathered information on business activity and demanded citizens surrender their income to the treasury. As the narrative below will display, taxing the society necessitated state building in the institutional sense, and the execution of these policies led to an expansion of state power in the minds of citizens as they were compelled to comply without a direct threat of coercion. But this was not without consequence. Citizens, especially Jewish merchants, reacted negatively to what was perceived as an unfair process of tax assessment and an outsized tax burden. Precisely at these moments of conflict between state and society, the state emerges and becomes legible. Building on earlier scholarship examining the ways in which states make their territory and citizens legible, this article also shows how the state becomes legible to its citizens. [ABSTRACT FROM AUTHOR]

• Taxes on sugar-sweetened beverages (SSBs) may considerably reduce SSBs purchases in Italy. • SSBs sugar consumption may fall even to a higher extent. • Despite being financially regressive, SSBs taxes may be progressive for health. • With equal income, households with children are less affected by SSBs taxes. • Reinvesting tax revenues in health-related programs may reduce the regressivity of SSBs taxes. As over-consumption of sugar-sweetened beverages (SSBs) is considered a major contributor to the rising prevalence of obesity and associated diseases, public authorities from different countries are considering the introduction of SSBs taxation. In this study, we evaluate the potential impact of the upcoming Italian sugar tax on SSBs and sugar consumption, also accounting for differences across socio-economic groups. We also analyze alternative SSBs tax designs (i.e., excise tax on sugar and two-tier tax based on sugar content) to compare their effectiveness and provide a more general analysis about the outcomes of SSBs taxation. In our empirical analysis, we first estimate consumers' demand for SSBs using the random coefficient logit demand model (Berry, Levinsohn, and Pakes, 1995) and Nielsen Household Panel data of SSBs purchases for the period 2019–2020. Then, the estimated demand parameters and marginal costs for SSBs are employed to conduct counterfactual simulations to derive the new market equilibria under the simulated SSBs tax scheme scenarios. Our results show that the Italian sugar tax is the most effective in reducing SSBs and sugar consumption (on average, by 18% and 24% respectively) among all the simulated tax scenarios. This is also due to the strategic reactions of SSBs manufacturers who over-shift the change in marginal cost (i.e., tax rate) to final prices. Moreover, despite being financially regressive, taxes on SSBs may be progressive from a health perspective, as low-income groups experience the greatest fall in SSBs and sugar consumption. Reinvesting tax revenues in health-related programs targeting the most vulnerable socio-economic groups (i.e., low-income households with children) may minimize the regressivity of SSBs taxes. [ABSTRACT FROM AUTHOR]

The purpose of this article is to better understand the architecture of social protection as a complex and evolving system in contemporary societies. To achieve that goal, we establish an inventory of 65 socio‐fiscal expenditures or social tax expenditures (STEs) of Quebec's (Canada) personal income tax system. These include tax expenditures related to social protection insofar as they contribute in one way or another to the protection against major social risks, the improvement of living conditions and to the fight against exclusion and social inequalities. STEs were selected taking into account the objective pursued (supporting income, promoting pensions, helping employment, recognising family responsibilities, encouraging education, pursuing a specific social objective, and promoting tax equity) and the type of tax break (tax credits, exemptions, etc.). The classification reveals the extent of recourse to taxation as a complementary tool for public intervention in the field of social protection. [ABSTRACT FROM AUTHOR]

After a brief overview of development of the protective role of labour legislation (and the need to protect the content of the work relationship instead of formal category of workers), the authors analyse legal regulation of craft activities and the possibility of paying income tax in a lump-sum. Furthermore, the paper examines positive legal regulation of determining the disguised employment (dependent work) with craft activities subject to lump-sum taxation and, consequently, the collection of income tax and related contributions for compulsory insurance based on (disguised) employment. Finally, the need for legal changes is emphasized, implementing a complementary approach (from the standpoint of financial and labour law), to protect both the fiscal interests of the state and the rights of the disguised worker. [ABSTRACT FROM AUTHOR]

We study the distributional impacts of a water pollution tax in the Olifants river basin using a regional environmental computable general equilibrium (CGE) model. The distributional impacts were evaluated considering both the household income and spending-side effects. We find that the water pollution tax is progressive on the income side as the poorest and vulnerable derive lower shares of their income from capital, which bears the biggest burden of the tax. However, the tax is regressive on the expenditure side due to the higher share of pollution-intensive goods in poor households' expenditure. The net effect of the tax is, however, not pro-poor. Revenue recycling through a subsidy to pollution abatement sectors mitigates the adverse distributional impacts of the tax whereas uniform direct lump-sum transfers to households' income reverse the adverse distributional impacts. [ABSTRACT FROM AUTHOR]

In response to the high prevalence of overweight and obesity, Mexico implemented a volumetric tax of one Mexican peso (MP) per liter of sugar-sweetened beverage (SSB) in 2014. In contrast to Mexico's volumetric tax design, the United Kingdom (UK) and South Africa (ZA) implemented SSB taxes based on sugar density. This kind of tax is likely to yield larger health benefits than volumetric taxes by imposing a larger tax burden on high-sugar SSB and/or encouraging reformulation. However, sugar-density taxes might yield lower tax revenues. This study aims to simulate the effect of sugar-density taxes as those in the UK and ZA on SSB purchases (in terms of volume and sugar), SSB prices, and tax revenue in Mexico and compare this effect to its counterpart under the current volumetric SSB tax. Additionally, we simulate the effect of sugar-density taxes under different scenarios of reformulation. We conducted all these simulations based on a structural model of demand and supply using household purchase data for 2012–2015 in urban Mexico. We found that the current volumetric one-MP tax led to an SSB purchase reduction of 19% for both volume and sugar and an SSB price increases by MP $1.24. We simulated similar effects under the UK and ZA sugar-density taxes when these taxes were equivalent to the volumetric one-MP tax, and there was no reformulation. When assuming reformulation, the sugar reduction under the sugar-density taxes was up to twice larger than the volumetric one-MP tax. However, we found that the volumetric one-MP tax yielded the largest tax revenue across all tax designs. From a public health perspective, sugar-density taxes are likely to be more effective in tackling the overweight and obesity prevalence in Mexico; however, tax revenue might be lower under these taxes. [ABSTRACT FROM AUTHOR]

The aim of this study is to investigate the effect of taxes on democracy. In the study, 37 OECD countries were taken as a sample and the data between 2010-2019 were used annually. The study was conducted using panel regression method. In the study where two different models were created, the effect of both tax burden and tax structure on democracy was investigated. According to the results, the effect of tax burden on democracy was found to be statistically significant and positive. In terms of tax sutructures, while the effect of indirect taxes on democracy was found to be statistically significant and negative, the effect of direct taxes on democracy was found to be significant and positive. [ABSTRACT FROM AUTHOR]

Will such an audit system outside the taxation bureaucracy undermine or reinforce the effect of the under-institutionalized tax administration system in seeking cooperation from private businesses? Similarly, Zhang argues that the under-institutionalized tax administration system is critical in reducing the tax burden for private businesses, as the local tax bureau has discretion in tax collection. [Extracted from the article]

Taxes are one of the things all companies have to pay. However, taxation is a big issue for many people in today's uncertain times. The paper aims to compare taxes in Central European countries (the Czech Republic, Slovakia, Poland, Hungary, Austria, and Germany) in the years 2016-2020 and to make predictions for next years. The data used were obtained from publicly available resources - Eurostat and OECD. The situation in the individual states is compared using time series analysis, i.e. by observing the data. Based on the observation, the results are obtained using Excel. The results show that Central European countries are doing better when compared to the other EU countries in terms of taxation (i.e. lower taxes). The results also show the existence of differences between the states of the former Eastern and Western blocs in terms of taxation. According to the estimates of the taxation for the next years, taxation in Central Europe will increase slightly or remain the same in the coming years. The paper also proposes further research including a larger number of countries. [ABSTRACT FROM AUTHOR]

The article discusses the main aspects of the reform of the tax sphere of the Republic of Uzbekistan. An assessment of the measures taken to improve taxation for their compliance with the criteria of scientific theories is carried out. Based on the results of the study, recommendations were developed to improve the classification of taxes and mandatory payments, as well as existing tax instruments. [ABSTRACT FROM AUTHOR]

This study analyses the VAT tax rate heterogeneity for the case of the Czech Republic. While the European Union recommends tax harmonization, the Czech legislature differentiates among three VAT tax rate groups. Those tax groups' composition has recently changed as the government intends to ease the tax burden during the coronavirus pandemic. Yet, the Czech authority misses an impact evaluation tool of such policy measures for local industries. The EU ambition and the ongoing tax-policy reforms necessitate the model developed in this study which analyses the tax effect at a detailed industrial level. The simulation outcome discloses the sectors which are the most susceptible to VAT taxation changes and suggests the most beneficial tax differentiation scheme to boost economic production. The results support the current tax legislation changes in favour of the more heterogeneous indirect tax rates. A lower tax rate for the industrial sector seems especially advantageous in mitigating the gross domestic product's negative tax impact. [ABSTRACT FROM AUTHOR]

Considering their share in total public revenues, the most important source of income used by states for financing their economic activities are taxes. Due to their sovereign power, they collect taxes free of charge and compulsory. The algebra factor in taxation can naturally play a determining role on the level of happiness of a query on taxpayers. In this way, it helps the tax to transform the social and psychological aspects of the tax in order to realize the intended effects of tax policies and to manage the positive or negative reactions against the tax. When asked to be asked in this context, that is, through social consensus, information about taxpayers will become a source of social happiness. However, this is associated with a society-acceptable tax burden. This high tax burden impact on happiness of spatial econometric models for 2013 and 2015 were investigated life in Turkey. A negative effect of tax burden on happiness level was observed in all models estimated. Regardless of the calculation method of the tax burden; tax burden reduces the happiness levels of the provinces. Accordingly, it has emerged that the total tax burden should be reduced and public services should be clearly explained to the public. [ABSTRACT FROM AUTHOR]

Our research aims to analyze the evolution in time and space of taxation rates and the impact of legislative changes on the microeconomic and macroeconomic environments, as well as the impact of legislative changes, the analysis of different models of tax systems based on the flat tax rate, used in Romania, or progressive tax rates, preferred in countries like France, Belgium and Luxembourg. Attempts at comparing personal income taxes are relatively rare and difficult to achieve precisely because of the tax legislation that is significantly different from one country to another in terms of tax base, tax rates or method of calculation of the various taxes and fees. Identifying the best taxation approach is the main goal of our paper. Our research is aimed at identifying the best taxation system, at determining the correlation between tax burden and tax income, thus analyzing the distributive effects of flat rates or progressive rates, and the effects of preferring one to the other, in other words determining whether they encouraged the formation of a middle class or on the contrary, they have deepened the inequity among the population, the effects that these systems have had on the social, economic and political environments in Romania and in the French-speaking countries included in our research: France, Belgium and Luxembourg. [ABSTRACT FROM AUTHOR]

We axiomatically characterize the family of equal sacrifice rules for the problem of fair taxation: every agent with positive post-tax income sacrifices the same amount of utility relative to his/her respective pre-tax income. In contrast to the result in Young (1988) , our family of rules allows for asymmetric and "constrained" versions of equal sacrifice. When we add the requirement that an agent's tax burden must not decrease when their income increases, then this is equivalent to assuming that every agent's utility function is concave. When we add the requirement that a tax rule be independent of scale, then this is equivalent to assuming that every agent has the same constant measure of relative risk aversion. In addition, as a special case of our family of rules, we derive a tighter result than Young (1988) by showing one of his axioms is unnecessary. [ABSTRACT FROM AUTHOR]

Purpose -- The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden. Design/methodology/approach -- System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016. Findings -- Based on the research findings, variables such as income per capita, foreign trading volume, the capacity of employment, unemployment and economic share of industry sector effect tax burden in a statistically significant and positive direction. The reason that lies behind the positive effect of unemployment on tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state will increase public transfer expenditures in the short term due to unemployment, this increase will impose a financial burden on the public sector both in the medium and long termand finally, there will be an increase in the tax burden. Originality/value -- Results in the literature suggest that there are many reasons for increasing tax burden such as socio-economic development, financial and organizational structure and the globalization process. However, according to this study, it seems that gross domestic product per capita, the size of the industry sector, openness, employment capacity and unemployment rate also have a positive and significant effect on tax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most important indicators of the public sector size in the sample of the states and period in hand, is influenced positively by all independent variables and increases slightly but surely. These results suggest that the tax state is still a determinative factor in the socioeconomic field within its taxation tools. [ABSTRACT FROM AUTHOR]

The present contribution deals with the digital tax, which was proposed in 2018 by the European Commission as EU-wide solution for the digital economy. This levy would target tech giants' profits from their EU activities by increasing the effective income tax burden placed on the digital economy. Unfortunately, the digital tax proposal of the European Commission failed due to the lack of consensus within the Member States. This paper tries to explore whether and to what extent the digital tax impasse in the EU would push more countries to apply the levy in their national tax systems, whilst the outline of the international income taxation is on its way within the OECD multilateral setting. [ABSTRACT FROM AUTHOR]

Income tax tarif provides some advantages in terms of tax policies due to progressive structure. In addition, accepted the quite a significant disadvantage of this progressive structure, distort the tax burden distribution by created the fiscal drag effect in economy that growing with an inflation. Fiscal policy authorities take political measures to eliminate this impact so that it does not adversely affect growth in the long run. One of these measures is to increase the tariff levels to a certain extent for each new taxation period. However, there is no clear opinion on the amount of this increase. In this study, in order to prevent the effect of fiscal drag by using two different indexes have been calculated to determine the rate of income tax tariff steps. In this direction; Turkey's economy has grown with inflation in recent years, the fiscal drag effect to prevent the occurrence of income tax tariff's bracket is concluded that every year a certain amount of readjustment. [ABSTRACT FROM AUTHOR]

A decades old debate regarding the state and local tax (SALT) deduction component of federal tax policy has received renewed attention in light of the Tax Cuts and Jobs Act of 2017. Some have argued that greater economic efficiency is induced when such deductions are abolished. We examine the equilibrium implications of embracing a SALT-free doctrine in which SALT deductions are explicitly prohibited from federal tax code. We find that in the apolitical context of coherent welfare optimization, SALT-free doctrine will decrease, not increase, economic efficiency. Moreover, the presence of SALT deductions can facilitate maximization of federal welfare and relax equilibrium tax burdens on a nation's citizenry. • Abolition of state and local tax deduction induces suboptimal welfare in stylized apolitical contexts. • Equilibrium tax policy can be federal welfare maximizing when state and local tax deduction is permitted. • Abolition of state and local tax deduction can lead to strict increases of aggregate equilibrium tax burdens. [ABSTRACT FROM AUTHOR]

Taxation problems are not interesting for anyone and they often produce unpleasant moments, however, they are extremely well addressed, because, finally, every entity must pay a certain amount of money, on behalf of the state, which represents a major issue. From this point of view, our work is considered serious and we want it to be useful and pragmatic, to be a useful species for those who want to know more in detail, some aspects of taxation and its application. Basically, our research is an experimental one and we used as methods of approaching the theme, the experimental method, which has as tools: the method of information processing, the method of information interpretation, the deductive method and the explanatory method. [ABSTRACT FROM AUTHOR]

Using a mixed‐methods approach, this article evaluates the equity implications of Zimbabwe's presumptive tax system, introduced in 2005 to raise revenue from the country's growing informal sector. The representative taxpayer method, which compares the hypothetical tax burdens of formal and informal sector taxpayers at varying income levels, shows that the presumptive tax regime undermines both vertical and horizontal equity. In addition, interviews with key informants from the tax authorities, other relevant organizations and informal sector operators were conducted to probe issues around collection, compliance and perceptions of fairness. The qualitative data suggest that weak enforcement, with more visible informal activities bearing the brunt of the tax burden, and selective (and sometimes politically motivated) application of the legislation, compromise equity further. [ABSTRACT FROM AUTHOR]

Almost all the towns of the kingdom of Murcia received generous royal privileges throughout the late Middle Ages that suppressed or lowered the customs tax burden, especially the almojarifazgo, the toll and the tithe. Such grants were granted to them as a borders territorys and scarce in resources, which always remained sparsely populated, so that the monarchs, through these advantages, sought to attract a greater number of settlers and enhance economic development through trade with the neighboring regions or by the sea. This paper reviews such tax exemptions and how those who obtained them fought for your accomplishment. [ABSTRACT FROM AUTHOR]

Agricultural sector has its own specificities that are a prerequisite for lower and unstable incomes compared to other sectors of the economy The taxation of the agricultural incomes has a specificity for Bulgaria as well as for other European countries. This article analyzes the two different approaches in the tax policies of selected European countries and Bulgaria for reducing tax burden of the farmers. The aim of the current investigation is to compare taxation and to outline the common features and differences in the taxation of the farmer natural person in the different countries. The tax legislation in most European countries including Bulgaria provides specific regulation of agriculture income in order to relieve the tax burden or bookkeeping. We conclude that the tax instruments and reliefs are an effective prerequisite for reducing the huge gap in income levels from agriculture compared to those of other sectors of the economy. [ABSTRACT FROM AUTHOR]

Previous research and theory on state general sales tax policy provide the major factors and components of the sales tax base that affect revenue reliance and tax burden. However, previous research on general sales tax policy has concentrated on individual factors and components of the sales tax base without considering the interdependent and interrelated causes of revenue reliance and tax burden. In addition, regression-based analyses are limited in analyzing the causal conjunctures that affect revenue reliance and tax burden. Thus, this research focused on a complementary approach to the effects of causes and the causes of effects, thereby empirically examining the combined causes of revenue reliance and tax burden through a (fs) QCA analysis of U.S. state data spanning from 2007 to 2010. This study reveals that the combined causes of revenue reliance and tax burden vary as ideal types compared with the effects of real types observed in the panel data analysis. This study contributes to the current literature by examining interrelated and interdependent causal relationships with regard to revenue reliance and tax burden in a complementary manner. State governments must consider the combined effects of causal conjunctures that affect revenue reliance and tax burden. [ABSTRACT FROM AUTHOR]

Environmental taxation is regarded as an effective tool to improve air quality in China, but its distributional effects causing serious disparity among multi-groups and multi-regions are understudied. Here this paper constructs a multi-regional dynamic recursive computable general equilibrium (CGE) model to explore the distributional effects of China's environmental taxation among different income groups and regions, by specifying the elasticity parameters of urban households' consumption in the model, and combining with various micro-data such as household survey data and environmental statistics database. This paper simulates the air pollution reductions of China's environmental taxation, and the impacts on the income and expenditure of households with various environmental tax rates or manners of tax revenue recycling. Results have shown that China's environmental taxation will widen the gap between different income groups and different regions. Also, such adverse distributional effects will be increased by higher environmental tax rates. However, recycling environmental tax revenues to both households and enterprises can reduce the losses of households' income and consumption. Yet recycling revenues to enterprises is more effective in narrowing the gap between income groups and regions while improving regional economic development. Our findings may pave a way to design appropriate environmental tax rates and tax revenue recycling manners for China's future environmental tax policies at the regional level. [Display omitted] • A multi-regional CGE model is constructed to explore the distributional effects. • Various environmental tax rates and tax revenue recycling manners are considered. • Low-income households and underdeveloped regions will bear more tax burden. • Recycling revenues to enterprises is more effective in reducing wealth disparity. [ABSTRACT FROM AUTHOR]

How do differences in the motive for conspicuous consumption in the United States and China affect the incidence of taxes in those countries? In this paper I develop a model of conspicuous consumption in which a consumer cares not only about the direct utility she receives from consumption, but also about the way her consumption pattern affects her peer group's belief about her well-being. Estimating the model on American and Chinese data, I find that a Chinese consumer cares 20% more than an American consumer about peer beliefs. I use the estimated model in several experiments related to tax incidence. I find that the 1990–2002 American luxury tax on automobiles led to widespread but small welfare gains, and that the stronger Chinese motive for conspicuous consumption leads to fewer households harmed and larger median welfare gains from a 10% tobacco excise tax. [ABSTRACT FROM AUTHOR]