Search

PurposeAn important concern of economic policy analysis is how income taxes affect labor supply since this is crucial in assessing the efficiency costs of taxation and designing labor income taxation. The focus in the literature has been mostly to study the responses of high earners and women. The authors contribute to this literature by focusing more on how middle earners respond to financial incentives and whether the responses are different between men and women.Design/methodology/approachThe authors exploit substantial expansions in the level of individual income exempt from taxation and taxed at a lower marginal tax rate while the schedule of marginal tax rates remained the same. The authors adopt an empirical framework that is similar to Bosch and van der Klaauw (2012) and condition on the effects of other factors, such as inflows of foreign workers that may have affected the wages, participation and working hours of native males and females. The authors also conduct various sensitivity analyses to examine the robustness of the estimates.FindingsThe authors find robust evidence that the tax reforms increased the wages of medium and high educated married males and females significantly. They also had a positive impact on work participation that was more substantial for married women, especially the medium educated. The authors estimate significant positive own wage labor supply elasticities that are small and about the same for men and women when the authors condition on the labor outcome effects of inflows of EU and non-EU foreign workers, which changed the skill distribution of the economy and had a more significant impact on female labor outcomes. Smaller wage labor supply elasticities indicate lower disincentive effects and deadweight losses from the imposition of taxes and have implications on the design of optimal taxation of men and women.Originality/valuePrevious investigations of the labor supply responses of both men and women to a given policy change have been identified mostly by exploiting changes in joint income taxation and marginal tax rates. The authors exploit substantial expansions in the level of individual income exempt from taxation and taxed at a lower marginal tax rate while the schedule of marginal tax rates remained the same. The income effects of these reforms could be limited since the reduced marginal tax rates apply to only part of the income.

By exploring the history of northeastern China in 1898–1911, this paper documents that extractive colonialism spurs a culture of social integration that generates a positive effect on contemporary ...

Free-floating bike share (FBS) represents a new generation of bike share schemes and provides mobility opportunities that influence people’s daily travel. Understanding the determinants of FBS use can provide a basis for the further development of bike share programs and support related policymaking. Previous studies have used survey data with rather small samples and have focused only on FBS users while ignoring nonusers. The influences of information and communication technology (ICT) use and social context are under-researched. By using a dataset that is nationally representative of the potential users of FBS in China, this study applied a two-stage Bayesian multilevel hurdle model to investigate participation in and the corresponding usage of FBS. The independent variables include sociodemographics, ICT use, travel characteristics, physical environment, and social context. We found that ICT use has a significant effect on both participation in and the usage of FBS, social context only has a significant effect on participation in FBS, and age and annual individual income have nonlinear effects on the usage of FBS. This study provides policymakers and FBS operators with suggestions for promoting FBS use.

This paper provides a distributional analysis of the Tax Cuts and Jobs Act (TCJA), with implications for American households from changes to the individual income and corporate income taxes. We mod...

The purpose of the article is to study trends and changes in the tax policy of the Anglo-Saxon countries. The article covers the analysis of tax regulation, the trends of historical development, and the features of the implementation of tax reforms in certain periods. The key results of the study are the absence of a direct relationship between the tax policy of countries and the development of scientific schools. The reforms contain mixed approaches typical of several academic trends. The key features of tax regulation are the relatively high tax burden on the economy, the predominance of individual income tax in the structure of tax revenues to the budget.

The economic results of the development of Muslim countries have raised the question of the existence of an increasingly focused Islamic financial and tax model. Taxes in the Islamic economic model provide an implicit link in the relations between the state and individuals, thus determining the limits of conditioned freedom and mutual obligations. The article is aimed at identifying the indicative features of progressive taxation of individual income in some Islamic countries. The research results show that Islamic countries are characterized by the unity of religion (faith) and such elements of the social system as the organization of power, as well as family, economic and other relations. The boundaries of the personal and the public, the individual and the national are transparent and strictly regulated. The peculiarities of the Tax Institute in Muslim countries, terms of taxation and tax usage rules are considered. It is proven that nowadays approaches to taxation in Islamic countries are diverse. It is determined that progressive taxation of individual income is widely used in Turkey, Pakistan, Tunisia, Indonesia, Nigeria, and other countries, and partly in Saudi Arabia; "tax heavens" are typical for the UAE, Kuwait, Qatar, Bahrain, and Omani; proportional taxation is still used in Malaysia, Sudan, and Kazakhstan. The main types of taxes in Muslim countries are analyzed, their evolution is studied. Modern foci of progressive taxation of individual incomes in specific Muslim countries are revealed. The advantages of the Islamic financial model in terms of tax policy modernization and compliance with tax discipline, unconditional fulfillment of obligations and concluded agreements are identified. It is substantiated that using some elements of the progressive tax scale applied in the practice of Islamic finance can prove useful in a number of areas, providing budgetary and social balance in the "corridor of opportunities", bringing mutual responsibility of citizens and the state in fulfilling obligations, creating an annuity and mutually beneficial economic behavior pattern. It is proved that the progressive tax withdrawal of a part of large incomes will give a restrictive and restraining result of control over their redistribution in the public interest, as the socio-economic behavior of individuals, their powers and responsibilities must be balanced

This study aims to examine whether the Individual Income Tax Return data set conforms to the Benford's Law pattern and to examine whether there are indications of material noncompliance in that data set based on the application of Benford's Law. This research is a quantitative research. The data source in this study is the taxation database owned by the Directorate General of Taxes (DGT), Ministry of Finance. The results of this study indicate that most of the Individual Income Tax Return data set variables conform to Benford's Law pattern and there are indications of material noncompliance in that data set. Tax officer, in this case account representatives and tax auditors are expected to be able to use the results of this study to carry out further analysis of the numerical class in the Individual Income Tax Return data set that is not appropriate and deviates from Benford's Law pattern. DGT, as a tax institution, is expected to consider the use of Benford's Law to assist the taxpayer supervision and inspection process.

This paper provides a methodology to decompose the redistributive effect of fiscal policy for individual income units that belong to groups. This methodology is useful to identify how much of redistributive effect and also progressive/regressive effects apply within groups, between groups and among overlapping units, and whether there are tensions between different effects. A case study with an application of fiscal policy in Argentina for year 2010 is provided., Este trabajo propone una metodología para descomponer el efecto redistributivo de la política fiscal para unidades individuales de ingreso cuando estas unidades pertenecen a grupos. La metodología es útil para desagregar cuánto del efecto redistributivo y de los efectos progresividad/regresividad se originan dentro de cada grupo, entre grupos, y por superposición de unidades, y si existen tensiones entre los efectos que resultan de esas desagregaciones. Se aporta como caso de estudio la ejecución de la política fiscal argentina en 2010., Facultad de Ciencias Económicas

Using a theory-driven experiment with working adult participants and deliberate tax framing, this paper reports on the effects of tax withholding choices on subsequent individual income tax reporting behavior. We find reporting increases with the level of taxes over-withheld, and decreases with taxes under-withheld, with the latter effect being much larger in magnitude. We explore two information programs designed to influence social norms: compliance information specific to one's income class, and information related to the fairness of the tax system. Increasing either the compliance norm or the fairness measure increases tax reporting but only information on fairness affects the withholding choice. A third information program – a service that resolves uncertainty over tax liability – offsets the undesirable effects of tax under-withholding on reported liability when acquired. Using information from an extensive questionnaire, we find several interesting associations between decision-making in the experiment and the prior tax filing experiences and behaviors of participants.

The operation of video gambling terminals (VGTs) in Illinois has been increasing since they were legalized in 2009, then implemented in 2012. Past research has found that while gambling expenditures are positively correlated with income, they are also regressive in that, as a proportion of individual income, they are negatively correlated with income. Very little research has focused on the effects of VGTs, particularly those located in non-casino establishments. Unlike the state lottery, another form of widespread gambling outside of casinos, VGTs, also known as slot machines, are a form of gambling where substantial amounts of money can be lost quickly. We seek to provide evidence on how their proliferation and revenues relate to income and other neighborhood characteristics. Using detailed VGT revenue data from the Illinois Gaming Board from 2017 and demographic data from the 2016 5-year American Community Survey, this study investigates the relationships of the number of VGTs in operation, and the expenditures on VGTs with the local poverty rate and other socioeconomic variables at the zip code level. Our results indicate that a 1 percentage point higher poverty rate is associated with 1.47% higher VGT expenditures per capita, and 1.17% more VGTs per 10,000 population. The OLS results are not significantly biased by sample selection or spatial auto-correlation. These findings suggest that VGT gambling is negatively correlated with neighborhood income which implies that the taxation of VGT revenue is a regressive tax policy.

Purpose of the study: This study aims to determine the factors affecting the exposure of women in Turkey 15 years of age and older to physical violence by their husband/intimate partner. Methodology: In this study, the micro-data set of the "Research on Domestic Violence against Women in Turkey" conducted by Hacettepe University Institute of Population Studies in 2008 and 2014 was used. In this data set, the data of 18518 women aged 15 and over were used, 11722 in 2008 and 6796 in 2014. Factors affecting women's physical violence were determined using binary logistic and probit regression analysis. This study focuses on the physical violence of the husband/partner, which is the most common type of domestic violence against women. Main Findings: The variables of survey year, region, education level, individual income, marital status, health status, the number of children, and being exposed to violence from first degree relatives are seen to be significant. According to the results obtained, the expected probability of exposure to physical violence women who were subjected to economic, verbal, and sexual violence by their husbands/intimate partners was more than 39.8%, 127.35%, and 83.68%, respectively. Applications of this study: The study outcome indicate that important steps to reduce domestic physical violence against women in Turkey should be taken. In order to prevent new cases of abuse, coordinated efforts to raise awareness of the problem of domestic physical violence against women will encourage action. Novelty/Originality of this study: In this study, factors affecting the exposure of women in Turkey, 15 years old and older, to physical violence by their husband/intimate partner were identified. In the study, the socio-demographic and economic characteristics of women and to what extent the various risk factors related to husband/intimate partners were critical for the women's exposure to physical violence.

The article deals with the taxation of income of individuals with income tax. Income tax rates in different tax periods changed many times were progressive and depended on the size of the total annual income of individuals. Since 2001, with the adoption of the Tax Code of the Russian Federation, a single tax rate on personal income has been established in the amount of 13%. The coronavirus pandemic has impacted busi-ness activities as well as tax revenues. From January 01.01.2021, 15, an additional personal income tax rate of 5% has been established, which will affect the rich whose income will exceed 5 million rubles. The article exam-ines the foreign practice of taxing income of individuals.

This paper considers methods for taxing the income of the affluent. Much of this income is unrealized capital gains that escapes tax. Conventional individual income tax changes cannot capture this ...

This paper is concerned with patterns of cohort aging and income progression. We take a new approach to the characterization of relative income, explore the dynamics of age/income progression through the use of state transition matrices, consider alternative cohort definitions, and introduce an artificial cross-section cohort based on the transition matrices. Our applications make use of individual income records from the Statistics Canada Longitudinal Administrative Database. Relative income is defined by how an individual of a given age is positioned in the overall distribution of income in a given year. We derive the proportionate distribution of individuals in each decile group at each representative age, starting at 24, and the transition matrices then show the movements from the distribution at one age to the distribution five years later.

This study examines the impact of China's public health insurance program on the farm employment decisions of the rural population. Using a difference‐in‐differences (DID) model, this study indicates that the public health insurance reform led to reallocation of the rural labor force out of the farm sector by reducing the farm employment and increasing the likelihood of rural residents working in both the farm and nonfarm sectors. This research finds that rural female residents who are of a younger age and in better health were more likely to leave farm employment when covered by public health insurance. Suggestive evidence also finds that such public health insurance reform increased the individual income of the farm population.

De acuerdo con los lineamientos del Programa de Inclusión Social Prospera, a través de la promoción del ahorro, de la adquisición de créditos y de seguros, el nivel de vida de sus beneficiarios aumentará. Asimismo, las investigaciones para México señalan una causalidad positiva entre ahorro a ingreso de la población más rezagada económicamente. Para verificar el desempeño empírico de dichos argumentos se utiliza un modelo SVAR con datos mensuales mexicanos, que abarcan desde enero de 2000 hasta diciembre de 2017, de ahorro, crédito, seguros e ingreso per cápita. Los resultados muestran que el ahorro implica un costo de oportunidad en términos de menor poder adquisitivo durante aproximadamente dos años. Por otro lado, el crédito aumenta el poder adquisitivo de manera sostenida, lo cual posiblemente se debe a la contratación adicional de deuda. Por último, los resultados señalan que la adquisición de seguros contribuye a preservar el poder adquisitivo del ingreso.

The article provides a comprehensive analysis of the structure and composition of taxes levied on the territory of Russia from individuals and on this basis it is concluded that personal income tax is the main tax paid by the population of the Russian Federation to the state budget. The study and comparison of the population and the level of their average wages with the volume of personal income tax revenues made it possible to establish a direct relationship between the growth of tax revenues and the level of socio-economic development of the regions. In the course of the study, the main problems of taxation of individuals were identified and promising directions for improving the collection of tax on personal income in the territory of the Russian Federation were proposed.

In article aspects of granting by the employer to the employee of a standard tax deduction on an income tax on the child of full-time courses, the graduate student, the intern, the student, the cadet aged up to 24 years are considered. The amount of these deductions has been considered, the conditions for obtaining this deduction by the employees of the company have been analyzed, the documents on the basis of which this type of deduction is provided have been disclosed, the peculiarities of the deduction in cases when the child is 24 years old in the current year (the period from which deductions are not provided), the peculiarities of the deduction in case the child is disabled in group I and II have been considered. Practical examples are given.