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This theme issue, I Islam and Politics: From the Margins to the Center, i originated in a workshop of the same name that I co-organized with David Powers at -Cornell University in April 2019. Both Blecher and Mittermaier analyze how Muslims of varying religious credentials and political access work to separate state au-thority from social practice in the face of an expansionist state. In tandem, Weitz and Rock-Singer argue for a broadened understanding of the many sites in which politics are contested, from provincial Islamic legal institutions in Upper Egypt to a basic bodily practice available, in theory, to all men. [Extracted from the article]

Purpose: The objective of this research was to analyze the behavior of the Tax on the Ownership of Automotive Vehicles (IPVA) in relation to the increase of its rates in 2016 during the Brazilian economic recession started at the end of 2014. Methodology: Using a quantitative panel data analysis of the 26 states of the Brazilian Federation and the Federal District between 2004 and 2016, the research was based on the theory of public choices, tax capacity and elasticity of tax revenue, proposing a regressive model to estimate the reflection of the IPVA rate increase during the economic recession in the tax collection, using as variables the IPVA collection by licensed vehicles, GDP per capita, population size and the unemployment rate. Results: The results obtained point to a saturation of the economic capacity of the taxpayers of that tax, corroborating the hypothesis that the economic recession may have affected the contributory capacity, so that the increase of the IPVA rate during the economic recession may have favored its defaulting the tax. Contributions of the Study: The study can contribute to broaden the understanding of the consequences related to fluctuations in tax burden and the decision-making process in the public sector regarding the adoption of a fiscal policy that strives for efficiency and balance, between tax burden and taxpayers' economic capacity, with In order to counteract trends in economic depression and inflation in economic cycles, it is necessary to reduce the tax burden, so that the collection remains at the level to maintain budget balance and attention to expected public spending. [ABSTRACT FROM AUTHOR]

Since the saving capacity has positive effects on growth and development, the discussions about the factors that can be used to change the saving rate are always up to date. Income and taxes are two important factors determining the saving and expenditures of both individuals and institutions. According to the life cycle model, saving is negative for young who do not work and for the retired. Therefore, the higher the dependency rate, the lower the saving. The increase in the dependency of the young age population can cause the working population to increase their consumption expenditures and to allocate less of their income to saving. On the other hand, the increase in tax burden may lead to a reduction in saving rates due to its negative impact on disposable income. In this context, the aim of this study is to evaluate the effects of young age dependency rate, increase in per capita income and tax burden on gross national saving. For this purpose, ARDL (Autoregressive Distributed Lag Models) boundary test is applied by using the data of G-7 countries for the period of 1979-2017. According to the test results, the increase in tax burden negatively affects national saving, while the increase in per capita income positively affects the saving. Although the coefficient of the young age dependency ratio is negative, the probability value is not significant. [ABSTRACT FROM AUTHOR]

The tax costs of the transmission of the family wealth among generations can cause serious problems of liquidity and wealth damage. It is advisable to explore any available measures to reduce the tax burden. [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 property tax is a property-based wealth tax, so there is an implicit supposition that the most equitable property tax systems are those based on current market value. As the property tax is an annually recurring tax, to some extent taxable values must be determined annually to provide a basis. Arguably, the best estimate of current property wealth would be current market value. If a system using this basis is coupled with a budget (levy)-based tax system, the amount of property tax to be levied against individual properties changes as the proportional share of market value represented by each property changes. Although this system can be extremely responsive to property wealth changes related to economic activity, there is a downside. If current market value is used, there is a risk of potentially large annual swings in the distribution of the property tax burden in times of high demand. Shifts on certain properties become intensified when market effects are not uniform throughout a jurisdiction and assessed value adjustments therefore vary from place to place. Before the recession of 2007-2009, housing values in particular had been rising rapidly in many places in the United States. This upsurge had the perverse effect of shifting the property tax burden to homes, especially in systems based on current market value. In turn, this led to political pressure for capping value increases. However, current market value systems showed marked taxable value decreases during the recession, and the pressure for caps disappeared. Subsequent to the recession period, there have been renewed value increases, tax burden shifts, and calls for caps once again. This paper updates research originally done by Dornfest in 2005 into the effects of such caps (Dornfest 2005). This update uses data from the same two Idaho counties examined in 2005 to compare and contrast the two time periods, while focusing on the impact of caps in the current economic environment. [ABSTRACT FROM AUTHOR]

The article it will be absolved regarding whether or not public bodies are obliged to pay taxes on the concept of the Vehicle Equity Tax, from the definition of a tax and its direct relationship with the principle of contributory capacity; as well as, if they are included within the unaffectedness referred to in article 37 of the Single Ordered Text of the Municipal Taxation Law. In the same way, if the pronouncements issued by the Fiscal Court and by the Supreme Court of Justice of the Republic, on the matter, are subject to the nature of the tax and the principle defined above. [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]

The article reviews the implementation of artificial intelligence in retail. The relevance of the application of data extraction, neurolinguistic programming, machine learning in retail trade has been established. The methods of system analysis and synthesis, comparison, summary and grouping have been applied. The foreign experience in using artificial intelligence in retail networks has been analyzed. Introduction of an artificial intellect in the Ukrainian market has been investigated. The SWOT analysis of a grocery network "Silpo" has been carried out. The strengths have been revealed: high brand awareness, a large number of retail outlets, many years of experience in the market, a wide range of products offered, presence in every region of the country, application of modern technologies, the clients’ database formation. The weaknesses have been detected: high-priced products in comparison to local grocery networks, a low level of labor automation, a large number of negative feedbacks online, staff turnover causes a consistently high percentage of incompetent staff. Possibilities have been noted: artificial intelligence implementation, network development in online space, access to foreign markets, increase of market share due to collaboration with innovative companies in various industries. Threats have been considered: instability in the economy, rise of tax burden, reduction in the level of income of the population, departure of working population abroad, the emergence of world grocery networks in Ukraine market, the appearance of online platforms in offline space. Proposals to improve the application of artificial intelligence by domestic grocery network have been offered, namely: digital price tags, technology of “smart shelves”, shopping list function in the application, telegram channel for customer navigation in supermarkets and automated customer support service, CRM for customer behavior prediction, customization of stocks and special offers, robot-merchandisers, digital panels, face recognition technology, beacon for identification of smartphone ID. [ABSTRACT FROM AUTHOR]

Tax amnesties, frequently applied in developed and developing countries, are seen as a means of increasing income and reducing the burden of tax administration. Nevertheless, frequent amnesties of tax amnesties create the perception that fair taxpayers are punished and that tax evasion is widespread, adversely affecting the perception of fairness and tax compliance in taxation. In this study, it is aimed to determine the effect of tax amnesties and perception of fairness on tax compliance. A survey was conducted on taxpayers with 754 commercial earnings. First of all, factor analysis was applied to the scales regarding tax amnesty and tax fairness perceptions of taxpayers. Afterwards, the effect of the obtained factors on tax compliance was determined by multiple linear regression analysis As a result of the analysis, 18,2% of the tax compliance was explained by the variables of retributive fairness, procedural fairness and tax amnesty. The best explanation of the model was determined as tax amnesties. These variables have a negative effect on tax compliance. This case, tax amnesty should not be applied frequently. In terms of procedural fairness, tax laws should be applied equally to all. [ABSTRACT FROM AUTHOR]

It was objectified with this research, to carry through the space distribution of the average incidence of the new cases tuberculosis, in Fair of Santana - Bahia and to relate its occurrence with the socioeconômicas conditions. For in such a way, they had been enclosed in the study, the new cases of tuberculosis notified in the city of Fair of Santana - Bahia in the period of 2005 -2016. Initially the average incidence of the cases was calculated and to correlate this morbidade and the socioeconômicas 0 variable of the quarters and agricultural districts, the model of regression of Poisson was used. Such 0 variable had been gotten from the demographic Census of IBGE, 2010. The results had pointed that a bigger concentration of the average incidence in the quarters was had central offices. With regard to the association of the average incidence of the tuberculosis with the socioeconômicas 0 variable, it verified direct associations between incidence of the illness and the ratio of domiciles with 11 or more people, ratio of domiciles with garbage collected for cleanness service, with general net of supplying and without bathroom or bathroom. It was concluded that the space distribution of the tuberculosis occurs of heterogeneous form and that in the quarters with low social vulnerability, present one high tax of average incidence of the pathology. What if it takes the necessity of new studies to elucidate this question. [ABSTRACT FROM AUTHOR]

Studying the impact of a carbon tax on household demand can be relevant in terms of securing public acceptance of a carbon tax and clarifying the implications for policy design. This paper aims to fill a gap in the academic literature by simulating carbon tax scenarios and estimating distributional effects of the tax on household welfare, income inequality, and poverty rates based on household consumption in Thailand. The study employs a microsimulation model incorporating the economy-wide effects of the tax on prices and consumers' behavioral responses to changes in prices. The results indicate that a carbon tax is progressive in Thailand under revenue-recycling scenarios by expanding social transfer programs. When carbon tax revenues are recycled through pensions for elderly people, the carbon tax could reduce the poverty rate and improve the welfare of households in the lowest quintile. The results imply that the distributional impacts of environmental taxes could result in favorable outcomes for income inequality and poverty reduction in developing countries. • Residential energy demand is price-inelastic. • Transport fuels are luxurious for low-income households. • High-income households are more responsive to changes in energy prices. • Carbon tax is progressive when revenues are recycled through increasing social transfer programs. • Carbon tax reduces the poverty rate under a pension scenario. [ABSTRACT FROM AUTHOR]

In the European communities, the need for tax harmonization has begun to commence since the beginning of integration efforts in the 1960s. The first attitudes to tax harmonization were very ambitious. The plan was not only structural harmonization but also harmonization of tax rates. The paper examines the nature and course of the direct tax harmonization process, describes its advantages and disadvantages as well as the positive and negative effects of tax competition. The paper aims to examine the development and volume of selected income taxes collected in the Member States of the European Union. It tells whether the harmonization of income taxes is still a stagnant process. Cluster analysis deals with looking for similarities of multidimensional objects. Two clustering methods were used – hierarchical agglomeration clustering and non-hierarchical clustering. Cluster analysis aimed to achieve groups of states that would have some homogeneity. Cluster analysis sorted the data into sets with the highest possible similarity within the group and the most significant difference between the groups. Analysis of tax burden and income tax rates confirmed significant differences in these indicators across the EU. On the other hand, cluster analysis revealed similar developments in tax systems in terms of their geographical location in Europe. Cluster analysis can be used to suggest possible steps to co-operate in harmonizing Member State taxes in the future. The authors of this article propose the possibility of harmonizing taxes and cooperating gradually within clusters rather than trying to apply uniform rules in all EU Member States at the same time. The conclusion of the article raises problems in the field of harmonization of direct taxes in the EU. The possibility of preserving autonomy in deciding on tax burden in the country is left to the many Member States because they see that autonomy as a competitive advantage, particularly in the field of investment. [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]

In two judgements issued on September 24, 2019, the General Court of the European Union ("GC") has confirmed the power of the European Commission to analyze the compatibility of the so-called tax rulings with State aid regulations. Tax rulings are ad-hoc agreements issued by the tax authorities of the Member States in favor of certain companies in which, prior to the payment of taxes, the tax authorities validate the market value of the transactions carried out by these companies with other companies of the same group with the purpose of determining the taxable benefit in the relevant country. In the contested decisions, the European Commission stated that the tax rulings granted in favor of Fiat and Starbucks by Luxembourg and the Netherlands respectively constituted illegal State aid. The European Commission claimed that these agreements gave these companies a selective advantage by artificially reducing their tax burden, allowing companies to set transfer prices for intra-group operations that did not correspond to normal market conditions. In the case of Fiat, the GC confirmed the decision declaring the existence of an illegal aid and ordering the recovery of the unpaid amounts derived from the favorable treatment received. However, in the case of Starbucks, the GC annulled the decision declaring the existence of illegal aid because it considered that the European Commission had not established that the methodology used by this company that was validated by Luxembourg had effectively led to a reduction in its burden tax. [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]

The aim of the paper is to analyze the taxation of agricultural land in the Slovak Republic with a focus on arable land, hop gardens, vineyards, orchards, permanent grassland and to propose measures that could contribute to the adjustment of tax rates in the future. Tax decentralization has been taking place in Slovakia since 2004, thus strengthening the tax competences of local municipalities in the field of property tax. The following factors are decisive in determining the tax on agricultural land by the local government: the value of the taxable land, the tax rate and the tax administrator's ability to raise the tax rate to a maximum of 5 times the base rate declared by law. Tax administrations use the legal options and increase tax rate in multiples, which positively affects their financial budget. The persisting high tax burden on agricultural land in some municipalities increases the cost and reduces the profitability of farms. [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]

The literature on Effective Tax Rates (ETRs) focuses on high‐ and middle‐income countries, but there is very little evidence on low‐income countries. This article addresses this gap with new evidence from Ethiopia. We investigate corporate ETRs in Ethiopia and whether the distributional effects they have in practice are in line with the corporate tax policy design. We calculate ETRs in line with the literature in this field, using profit tax at the numerator and gross profit at the denominator. We then analyse ETRs not only using panel data, focusing particularly on their relation to firm size, but also including other explanatory variables. Our main result is that, despite a proportional tax rate, small firms face a higher effective tax burden than larger firms, while middle‐sized firms face the lowest burden of all. We highlight that tax systems can have practical implications that differ largely from their policy design, due to compliance costs and imperfect enforcement. Measures to reduce compliance costs for small firms are particularly recommended. [ABSTRACT FROM AUTHOR]

Enactment of the TCJA was followed by a mad dash to understand its effects. The speed and process of enactment left no time for serious attempts to analyze whether the TCJA transforms the income tax system in any fundamental way. This Essay is a first step in that analysis. Although some of the most important changes I discuss are set to expire or phase out after 2025, understanding their policy implications is important, not only because they are the law now but also because Congress may extend them, perhaps indefinitely. The TCJA has changed the way the tax system operationalizes the principles of horizontal equity and ability to pay, has brought the base of the regular tax closer to the base of the AMT, and has increased the number of tax provisions that have been promulgated in the form of standards, which will require the deployment of significant administrative and judicial resources before they can be implemented effectively. By removing consideration of taxpayers' support obligations from the tax base (except as relevant to the determination of filing status in the case of taxpayers who might qualify for the statuses of head of household or surviving spouse), the TCJA has jettisoned the value of ability to pay. It has unmoored the tax base zero bracket from the poverty level and created a system in which two taxpayers with very different ability to pay as a result of support obligations will be taxed the same, and in which two taxpayers with the same ability to pay will be taxed differently. The TCJA has turned the concept of horizontal equity on its head. In some cases the tax base will even be the taxpayer's gross income in its entirety, subjecting to taxation even the amount needed for minimal subsistence. Under the TCJA the income tax will tax income from labor differently depending on the form in which the labor is performed. Labor income earned in the form of wages--by the performance of services as an employee--will be fully taxed at ordinary income rates. But some income earned by the performance of labor in any other way--as an independent contractor, for example--will be taxed at only 80 percent of the rate that would otherwise apply. Ability to pay is irrelevant. Although the foregoing fundamental changes to the tax system were not clearly identified and debated by scholars and tax professionals prior to enactment, the idea of shifting to a territorial system was. The TCJA rejects the principle of capital export neutrality, thereby creating a dramatic difference in the tax burden placed on income as a result of its source: henceforth, much foreign source income received by some U.S. persons, in the U.S., will not be subject to U.S. income tax, ever. But the shift to territorial is incomplete. The TCJA distinguishes between the taxation of foreign and domestic source income only for some taxpayers. It lacks a comprehensive policy foundation either domestically, or internationally. [ABSTRACT FROM AUTHOR]

The responsibility for carbon emissions tends to be different under different emission accounting principles. By applying the latest 2012 Chinese multi-regional input–output table, this study evaluated the impacts of carbon tax on tax burdens and sectoral competitiveness in Chinese provinces when considering either production-based or consumption-based emissions. Our results indicated that, in the scenario of cutting production tax for carbon tax, the developed provinces, such as Beijing, Shanghai, Zhejiang, and Jiangsu, who are much bigger payers of production tax, are net beneficiaries of carbon tax. In contrast, recycling the tax revenues to low-income households makes the less-developed provinces in the central and western China become net revenue receivers. Furthermore, for competitiveness effects, the emission intensive sectors, such as Electricity and hot water production and supply, Petroleum and gas, and Metal products, are impacted vitally under both accounting principles in all provinces. Nevertheless, compared with the production-based principle, a consumption-based carbon tax could reduce the unfavorable competitiveness effects of most affected sectors in the less-developed provinces, while slightly increasing those effects in the developed provinces. Our results provide new information on the regional impacts of carbon tax based two different accounting principles with different tax revenue recycling scenarios. [ABSTRACT FROM AUTHOR]

This paper assesses the macroeconomic and welfare effects of fundamental tax reforms in an emerging/developing economy. We develop a dynamic general equilibrium model with structural and institutional characteristics of non-oil emerging and developing economies and apply the model to Morocco. The model's simulations suggest that tax reforms imply complex trade-off between growth, government revenue, and equity. A comprehensive approach associated with better targeted social programs, broadens the tax base, removes tax distorsions, better distributes the tax burden, and mitigates adverse distributional effects (that is improves welfare) by making the tax system more progressive and reducing inequalities. For Morocco, a comprehensive tax reform package would involve (i) reducing tax exemptions, (i i) a broader-based property tax, (i i i) a lower corporate tax rate, (i v) aligning the VAT rate on exempted goods and services to the standard rates, and (v) a better targeted social safety net. The paper indicates that such a reform package is growth-friendly, broad-based, progressive and has implications for existing gender biases. [ABSTRACT FROM AUTHOR]

One of the most critical tasks in creating community plans and developing local planning policies and priorities is projecting populations, as accurate projections help communities appropriately distribute resources and services. While inaccurate population projections are problematic and have long-term and lasting effects for all cities, they are especially problematic in depopulating cities where the tax burden is shared among fewer residents – a large-scale public works project, a new convention center, more housing, or the annexation of land can further burden residents and strain public resources. This research examines how (and if) cities are using population projection data to guide their plans for the future, and if it varies between cities that are losing residents and cities that are gaining residents. Population projections are examined from 41 depopulating and 41 populating US cities. Levels of accuracy in the population projections are compared, along with other population change sensitive variables such as land use, housing, and vacancy. The findings indicated that population projection errors are present in both depopulating and populating cities. However, most depopulating cities anticipate growth, despite data to the contrary. This research also found that land area expansion in depopulating cities is not sensitive to population loss, and that there is a significant time-lag between population peak and land and housing unit peaks. This suggests that depopulating cities respond slowly to population decline. This research aims to underscore the importance of accurate population projections and their role in informing planning strategies and resource allocation, in depopulating cities specifically. • Many cities fail to include population projections, which provide a rational basis for future community needs. • Growing cities are larger in population size and land area across all observation periods than depopulating cities. • In depopulating cities, land area change is not sensitive to population loss; there is a time lag between population peak, land area, and housing units. • Projection inflation is present in both depopulating and populating cities, but the state projections are less likely to produce projection errors. • Cities should be cautious of inflated population projections that can misinform planning and development policies. [ABSTRACT FROM AUTHOR]

Author's Synopsis: In 2017 Congress repealed the provisions that allowed divorced or legally separated couples to shift the income tax burden of alimony payments from the payor spouse to the payee spouse. The stated purposes for the change were to simplify the tax code and to eliminate an unwarranted tax preference favoring divorced couples over married couples. On closer scrutiny, it appears that Congress may have been less interested in simplification or equity than in scoring revenue gains to offset the cost of unrelated tax cuts for high-income individuals, business owners, and corporations. In addition to reallocating the tax burden of direct alimony payments, the 2017 changes increase the likelihood that the grantor of a trust will remain taxable after divorce or legal separation on trust income distributed to a former spouse. In the absence of a statutory exception, the grantor trust rules will apply to the extent that trust income might be used to satisfy the grantor's continuing alimony obligation, no matter how contingent. Furthermore, even if the grantor has no continuing alimony obligation, any trust income distributable to the former spouse will be attributed to the grantor if the trust was created during marriage. Unfortunately, given the budget considerations that facilitated the 2017 changes, it will be politically difficult to alleviate their undesirable consequences. [ABSTRACT FROM AUTHOR]

Yet it is unclear how state building in these countries - which followed very different trajectories from countries in the global North - affects the formation of statist or anti-statist attitudes. What kind of attitudes can be qualified as statist or anti-statist, and what alternatives are there to the state? Second, Ondetti applies the notions of statism and anti-statism to account for I who i the actors representing them are. [Extracted from the article]

Home Equity Conversion Mortgage (HECM) loans experience high rates of property tax default (IFE, 2016; CFPB, 2012). Given tax burden is predictive of default (Moulton et al., 2015), it is important for HECM participants to take advantage of available property tax relief programs. To examine participation in property tax relief programs, we match loan-level HECM origination records with local administrative tax records for properties in Chicago, IL. We find that nearly 40% of eligible HECM borrowers do not participate in a senior tax relief program for which they meet all eligibility requirements. Further, we find that senior tax relief participation is associated with a reduced probability of property tax default of 60%. [ABSTRACT FROM AUTHOR]

The introduction of an ad valorem tax can lead to an increase in the tax burden on real estate. There are concerns that this increase will be large and widespread. Before undertaking any actual actions related to the real estate tax reform, pilot studies and statistical analyses need to be conducted in order to verify the validity of those concerns and other aspects regarding the replacement of a real estate tax, agricultural tax and forest tax with an ad valorem tax. The article presents results of research on the effectiveness of the classification of real estate into a group at risk of an increase of tax burden with the use of the k-nearest neighbors method. The main focus was to determine the size of a real estate set (training data set) on the basis of which classification is conducted, as well as on the efficiency of that classification, depending on the size of such data set. [ABSTRACT FROM AUTHOR]

Highlights • We present a comprehensive framework for evaluating vaccination-subsidizing policies. • Our framework consists of a vaccination game with the underlying SIR/V dynamics. • Social networks and imperfect vaccines may diminish the subsidy's performance. • For best performance, subsidies should exclusively target voluntary vaccinators. • Performance difference between free-ticket and discount-coupon policies is minimal. Abstract We combined the elements of evolutionary game theory and mathematical epidemiology to comprehensively evaluate the performance of vaccination-subsidizing policies in the face of a seasonal epidemic. We conducted multi-agent simulations to, among others, find out how the topology of the underlying social networks affects the results. We also devised a mean-field approximation to confirm the simulation results and to better understand the influences of an imperfect vaccine. The main measure of a subsidy' performance was the total social payoff as a sum of vaccination costs, infection costs, and tax burdens due to the subsidy. We find two types of situations in which vaccination-subsidizing policies act counterproductively. The first type arises when the subsidy attempts to increase vaccination among past non-vaccinators, which inadvertently creates a negative incentive for voluntary vaccinators to abstain from vaccination in hope of getting subsidized. The second type is a consequence of overspending at which point the marginal cost of further increasing vaccination coverage is higher than the corresponding marginal cost of infections avoided by this increased coverage. The topology of the underlying social networks considerably worsens the subsidy's performance if connections become random and heterogeneous, as is often the case in human social networks. An imperfect vaccine also worsens the subsidy's performance, thus narrowing or completely closing the window for vaccination-subsidizing policies to beat the no-subsidy policy. These results imply that subsidies should be aimed at voluntary vaccinators while avoiding overspending. Once this is achieved, it makes little difference whether the subsidy fully or partly offsets the vaccination cost. [ABSTRACT FROM AUTHOR]

This paper deals with the comparison of the tax burden of selected US States within the framework of two taxes - income tax and sales tax. When drawing up this issue, the authors were led by the idea that there may be significant differences among particular states, so they chose as the objective to identify fiscally attractive areas. The quantification research of tax burden on model farms in 12 US states -- Corn Belt was carried out in order to meet the objective. To the three groups of taxpayers (single, married and head of household) were applied federal and state taxation on natural persons income, social security and health insurance contributions, and sales tax. The cross-sectional analysis is focused on 2012. The results of the comparative analysis led to the identification of fiscally attractive areas of agribusiness (South and North Dakota - regardless of the taxpayer status, Ohio) and to the confirmation of the assumption that there are significant differences between the states surveyed -- particularly as regards the sales tax where a deviation of tax liability from the lowest tax burden of 74.99% was identified. [ABSTRACT FROM AUTHOR]

This article integrates parallel literatures about the determinants of redistribution across place. Using regression-based path analysis, we explore how tax burden mediates the relationship between political conditions and charitable contributions. Our analysis indicates that counties with a higher proportion of people voting Republican report higher charitable contributions, and tax burden partially mediates this relationship. However, the effect of political ideology on charitable contributions is nonlinear. As the proportion voting Republican in non-Republican-dominated counties increases, the predicted levels of charitable giving actually decreases. In contrast, as the proportion voting Republican increases in Republican-dominated counties, charitable contributions increase. Higher levels of political competition decrease charitable giving, again with partial mediation by tax burden. We also find that the "crowding in" effect of lower tax burdens on charitable giving only partially compensates for the loss of public revenue. Ultimately, total levels of redistribution—both private and government—are higher in Democratic-leaning counties. [ABSTRACT FROM AUTHOR]

The main purpose of this study is to show that motor vehicle tax in Turkey is in the wealth tax-environmental tax dilemma and that tax justice cannot be fully achieved. With the Law No. 7061 issued in 2017, the addition of the "vehicle value" measure in addition to the age and motor volume criteria for automobiles, land vehicles and station wagon cars has strengthened the wealth of motor vehicles tax. However, the issue is insufficient at the point of solving the problems. In this study, tax rates related to motor vehicle tax are introduced and opinions and attitudes of motor vehicle taxpayers in Denizli province are given. According to the results obtained, taxpayers consider motor vehicle tax as a wealth tax rather than environmental tax. In addition, taxpayers consider that the duty of motor vehicle tax is heavy and the duty of motor vehicle tax must be taken over the actual market value of the vehicles. The taxpayer's perception of tax justice is that the tax burden of motor vehicles is not distributed in a fair way. When the relationship between demographic variables such as age, gender, marital status, education level and income level and taxpayer attitudes is examined, it is seen that the effect on the taxpayer attitudes of the gender factor is more evident. [ABSTRACT FROM AUTHOR]

We analyze a bargaining game where an anchor player bargains sequentially with n non-anchor players over the division of a pie in the presence of third-party transfers and show that there exists a unique perfect equilibrium. A lump-sum transfer is jointly shared by all players, while a transfer proportional to a player's share affects only the party that has to make that transfer. When lump-sum transfers are zero, the anchor player and each non-anchor player bargain as if there is no further bargaining. It turns out that the anchor player and the last non-anchor player are in the most disadvantageous position with our bargaining protocol. [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]

In the most general terms, tax evasion is a breach of tax law. Such a practice is characterised by the economic effect of tax burden elimination or reduction. This paper is aimed at adapting the fixed effects models that are applied in the non-life insurance ratemaking process to modelling tax abuses. The common characteristics of tax risk assessment and non-life insurance ratemaking include for both cases: the number of a given type of events is counted in the examined time period, the distribution of the amount levied as a tax liability for a single event is examined, with the distribution characterised by strong right-skewed asymmetry, and finally the expected amount levied as a tax liability on a single insured/entity is estimated based on these results. In the case of insurance ratemaking, the obtained expected value serves directly the purpose of estimating the insurance premium. In the area of tax risk, the obtained expected values serve the purpose of estimating the scale of abuses arising from the application of a given behaviour pattern. [ABSTRACT FROM AUTHOR]

Research has shown that neoliberal economic policies may increase violence. In this study we extend this logic to create a "neoliberalism-homicide hypothesis." We test this hypothesis using two global measures of neoliberalism (the Economic Freedom of the World Index and the Index of Economic Freedom) and 2014 homicide rates for 142 nations. Regression analysis provides little support for the neoliberalism-homicide hypothesis using the global indexes. However, when examining factors that make up these indexes we discover that as size of government and tax burden become more neoliberal across nations, homicide rates increase. A post hoc exploratory analysis suggests that the association between government size, spending, taxes, and homicide is largely indirect and manifests through economic inequality and poverty. That is, neoliberal government policies appear to increase poverty and inequality which, in turn, lead to higher rates of homicide. We situate our findings within the broader literature on neoliberalism and violence and suggest directions for future research. [ABSTRACT FROM AUTHOR]

Purpose: To verify if indirect taxes on the income of taxpayers actually tend to be regressive, increasing the disparity between Brazilian taxpayers. Methodology: The empirical strategy consisted in estimating a simple linear regression model, based on the model developed by Pintos-Payeras (2008). The database was based on the data from the family budget survey (POF / 2002-2003). Results: The results show that indirect taxation tends to be regressive, when family income is taken as the basis, since it affects all without distinguishing between its taxable capacity. Contributions of the Study: The study demonstrates that those who are in better economic conditions have less and less to bear with this tax burden, and, therefore, taxes are more heavily burdened on people with lower purchasing power. [ABSTRACT FROM AUTHOR]

Purpose: To verify if indirect taxes on the income of taxpayers actually tend to be regressive, increasing the disparity between Brazilian taxpayers. Methodology: The empirical strategy consisted in estimating a simple linear regression model, based on the model developed by Pintos-Payeras (2008). The database was based on the data from the family budget survey (POF / 2002-2003). Results: The results show that indirect taxation tends to be regressive when family income is taken as the basis, since it affects all without distinguishing between its taxable capacity. Contributions of the Study: The study demonstrates that those who are in better economic conditions have less and less to bear with this tax burden, and, therefore, taxes are more heavily burdened on people with lower purchasing power. [ABSTRACT FROM AUTHOR]

This article comes with a vision of the author on the tax control is an integral part of the financial control, as the object of tax control is economic, distributive relations regarding the formation of financial resources of the state. The priorities of the tax policy, in general, are the need to stimulate positive structural changes in the economy, consistently reducing the total tax burden, as well as qualitative improvement of the tax administration. Use of foreign experience is expedient and will allow to maintain a high level of budgetary incomes and to strengthen the awareness of citizens and organizations of the necessity of financial maintenance functioning of the state by paying taxes, fees, and other mandatory payments. [ABSTRACT FROM AUTHOR]