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Monday, November 23, 2020 | History

8 edition of The Distributional Effects of Indirect Taxes found in the catalog.

The Distributional Effects of Indirect Taxes

Models And Applications from New Zealand

by John Creedy

  • 342 Want to read
  • 2 Currently reading

Published by Edward Elgar Publishing .
Written in English

    Subjects:
  • Public finance,
  • Taxation,
  • Business/Economics,
  • Business & Economics,
  • Business / Economics / Finance,
  • New Zealand,
  • Taxation - General,
  • Indirect taxation

  • The Physical Object
    FormatHardcover
    Number of Pages261
    ID Numbers
    Open LibraryOL8965410M
    ISBN 101847200427
    ISBN 109781847200426

    There is no single formal definition of what constitutes an indirect tax. However, in common use it usually means those taxes that are levied on the sale of goods and services, and that are generally collected and remitted by the vendor of those goods and services, rather than the purchaser. Examples of such taxes include excise duties, sales taxes, value added taxes (vat), and import or.   This paper evaluates the distributional effects of the and tax cuts, and is the second paper in a series on tax policy in the Bush Administration. We show that the tax cuts enacted to date increase the disparity in after-tax income; after-tax income rises by a larger percentage for high-income households than low-income households.


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The Distributional Effects of Indirect Taxes by John Creedy Download PDF EPUB FB2

Get this from a library. The distributional effects of indirect taxes: models and applications from New Zealand. [John Creedy; Cath Sleeman] -- "This book develops a number of analytical models and presents empirical analyses of the equity and efficiency effects of existing indirect taxes from New Zealand.

Potential tax reforms including. Buy The Distributional Effects The Distributional Effects of Indirect Taxes book Indirect Taxes: Models and Applications from New Zealand by Creedy, John, Sleeman, Cath (ISBN: ) from Amazon's Book Store.

Everyday low prices and free delivery on eligible : John Creedy, Cath Sleeman. That is, the ordering of the population on the basis of before-tax income may differ from the ordering of the population on the basis of after-tax income, which makes G BT – G AT an incomplete measure of the distributional effect of a tax or tax system.

The question arises as the extent of the reranking, that is, the extent of vertical inequity. Downloadable. This book develops a number of analytical models and presents empirical analyses of the equity and efficiency effects of existing indirect taxes from New Zealand. Potential tax reforms including environmental taxes are also examined and the methods presented can easily be.

The Distributional Effects of Consumption Taxes in OECD Countries The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

(OECD) featuring its books, papers and statistics and is the knowledge base. Indirect taxes are levied on commodities. They fall heavily on the lower and middle-income groups who spend a large portion of their income on commodities. In such a situation, indirect taxes have adverse distributional effects.

However, indirect taxes may be made progressive if the necessaries are exempted from taxation or levied on low tax. The total effect on households of such taxes is assessed using input–output analysis.

Thus both the direct effect of taxes, through increased fuel prices, and the indirect effect, through increased prices of other goods, can be assessed simultaneously. the other hand, the indirect effects of policies via their incidence on intermediate inputs can attenuate or exacerbate the direct distributional impacts arising from the impacts on the targeted good (e.g.

a carbon tax would affect prices faced by households both directly for. Data and research on consumption tax including indirect tax topics such as Value Added Tax (VAT), Goods and Services Tax (GST), consumption taxes provisions, motor vehicles, tobacco and alcohol., The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

Through empirical analysis of New Zealand's tax system, Creedy (economics, U. of Melbourne, Australia) analyzes the equity and efficiency effects of the imposition of indirect taxes, specifically the broad-based Goods and Services Tax and hypothetical interactions commodity excises on alcohol, tobacco, and petroleum and proposed carbon and other environmental by: system by bringing the indirect tax incidence for five European countries into the picture.

We investigate explanations for the regressivity, and study the distributional effect of an integrated simulation of changes in social security contributions and indirect taxes as compensating channels of collecting government revenue.

The Economic Impacts of Tax—Transfer Policy: Regional and Distributional Effects deals with evaluating proposed income-transfer policies through tax modeling. The book analyzes the direct and indirect effects of two variants of a negative income tax plan.

These are the standard negative income tax and the Family Assistance Plan. the distributional effects of indirect taxes for the three dimensions of rich and poor mentioned above in the whole population.

See Aasness and Røed Larsen () for detailed theoretical results. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs.

This book examines whether there is still a path to development through GVCs and trade. Direct taxes are progressive and indirect taxes are. Downloadable. We compare the distributional effects of austerity measures that have been introduced in 6 EU countries in the period of large government budget deficits following the financial crisis and subsequent economic downturn.

We explore the effects of policy changes presented as “austerity measures†in Estonia, Ireland, Greece, Spain, Portugal and the UK, using the EU. Former Vice President Joe Biden – the presumptive Democratic nominee for President in the election – has put forward a variety of tax proposals.

Biden would raise the corporate tax rate from 21 to 28 percent, set minimum corporate taxes for domestic and foreign income, restore the top individual tax rate from 37 to percent, tax capital gains as ordinary income and at. This paper assesses the distributional impact of indirect taxes among Greek households between anda period that coincides with the introduction of significant reforms in the tax system.

the distributional effects of indirect taxes using actual expenditure data, as recorded in the HBS. Second we base the distributional analysis on the estimated expenditure data in the HBS.

This estimated expenditure data is the result of the first stage of the imputation process described above. The volume analyzes the revenue and spending of governments across eight low and middle-income countries - Armenia, Ethiopia, Georgia, Indonesia, Jordan, the Russian Federation, South Africa, and Sri Lanka – and can be viewed as a companion piece to The Redistributive Impact of Taxes and Social Spending in Latin America.

As in the latter, this new report finds that taxes and transfers reduce. effects of taxes and public social spending. The findings show that the fiscal system in Albania plays a positive role in reducing inequality.

Yet, it has a moderate poverty-increasing effect. Specifically, taxes and social protection contributions have a poverty-increasing effect; indirect taxes, particularly. indirect tax burden and its components at two points in time: ina year after VAT was introduced but still many hangovers from the past remained, and in when the major indirect tax reforms had been completed.

Thus, we compare the distributional effects of the indirect tax system on the population and the. The Distributional Effects of Indirect Taxes: Models and applications from New Zealand, by John Creedy and Cath Sleeman By Citizens Basic Income Trust 12th February Edward Elgar, Cheltenham,xiii + pp., hardback, 1 7, £ In this paper, we assess the sensitivity of the distributional effects of indirect taxes to the choice between actual, estimated and imputed expenditure data.

By doing so, the analysis here serves as an updated picture of the distributional effects of the indirect tax system in Ireland, as well as a base for future microsimulation analysis of.

Indirect tax hikes The top percent (who will make $ million or more in ) would bear about 44 percent of the burden of Sanders’s non-M4A tax hikes, and their after-tax.

Book Description. Fuel Taxes and the Poor challenges the conventional wisdom that gasoline taxation, an important and much-debated instrument of climate policy, has a disproportionately detrimental effect on poor people.

Increased fuel taxes carry the potential to mitigate carbon emissions, reduce congestion, and improve local urban environment. Executive SummarySinceUS households have received more than $18 billion in federal income tax credits for weatherizing their homes, installing solar panels, buying hybrid and electric vehicles, and other “clean energy” investments.

We use tax return data to examine the socioeconomic characteristics of program recipients. We find that these tax expenditures have gone predominantly to Cited by:   Distributional Effects of a Carbon Tax Depend on How the Revenue is Spent Columbia University’s Center on Global Energy Policy just released a series of papers on how a carbon tax would reduce greenhouse gas emissions, affect economic growth, and shift the distribution of tax burdens across income groups.

EVALUATING FUEL TAX EQUITY: DIRECT AND INDIRECT DISTRIBUTIONAL EFFECTS STEPHEN D. CASLER* & AISHA RAFIQUI* A recent proposal by the Clinton adminis- tration calls for a general tax on all energy products. Along with raising revenue, such a tax has the desirable effects of conserv.

Fuel Taxes and the Poor challenges the conventional wisdom that gasoline taxation, an important and much-debated instrument of climate policy, has a disproportionately detrimental effect on poor people. Increased fuel taxes carry the potential to mitigate carbon emissions, reduce congestion, and improve local urban environment.

The net distributional effect will depend on the magnitude of these indirect effects and how these indirect effects are distributed across households, such as how the extra revenue is spent.

General equilibrium approaches allow for all commodity demand and factor supply responses and thus incorporate both the direct and indirect welfare effects. Abstract. The European Commission’s proposals 2 for a carbon tax would levy a substantial new tax on fossil fuels in proportion to their carbon and energy content, as part of the Community’s strategy to tackle the environmental problem of global warming.

Whilst the proposals made in autumn leave many details still to be worked out, especially those concerning how the tax will be. The Distributional Effects of Value Added Tax Ionuț-Constantin Cuceu "Babeş-Bolyai"University Cluj-Napoca Faculty of Economics and Business Administration @ Abstract The article analyzes the incidence of the value added tax on the current money income of the households.

The paper assesses the distributional and efficiency/disincentive aspects of the Greek indirect tax system, which provides 60% of total tax revenue. The marginal welfare costs of broad commodity groups were computed to identify welfare-improving directions of reform.

The disincentive effects were estimated from marginal indirect tax rates using Household Expenditure Survey data. The indirect. Indirect Tax: An indirect tax is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the customer).

An indirect tax is one that can be shifted by the taxpayer to someone else. An indirect tax may increase the price of a good so that consumers are actually paying. Get this from a library. The Welfare and Distributional Effects of Increasing Taxes on Tobacco in Vietnam. [Alan Fuchs Tarlovsky; Fernanda Gonzalez Icaza; World Bank eLibrary - York University.] -- This paper assesses the welfare and distributional effects of raising taxes on tobaccoin Vietnam.

Tobacco taxes are recognized as effective policy tools to reduce tobaccoconsumption and to improve. Adele Morris and Aparna Mathur analyze the distributional implications of a $15 carbon tax imposed in on carbon in fossil fuels. After running numerous simulations, their findings suggest. The Economic Impacts of Tax—Transfer Policy: Regional and Distributional Effects (Institute for Research on Poverty monograph series) - Kindle edition by Golladay, Fredrick L., Haveman, Robert H.

Download it once and read it on your Kindle device, PC, phones or tablets. Use features like bookmarks, note taking and highlighting while reading The Economic Impacts of Tax—Transfer Policy. The Biden Tax Plan: Budgetary, Distributional, and Economic Effects. Introduction. Former Vice President Joe Biden has recently proposed a new tax plan as part of his presidential campaign.

The Biden tax plan contains ten specific proposals, united around the common theme of raising taxes on capital income: Eliminate stepped-up basis. Distributional results for the impact of tax and welfare reforms between andmodelled in the /22 tax year: while the indirect taxes analysis is produced using the LCF.

The analysis uses with the largest cash losses in the top decile. These effects are largely driven by the increase in VAT from % to 20% in The Distributional Impact of Fiscal Policy in South Africa1 Gabriela Inchauste, Nora Lustigϯ, Mashekwa Maboshe*, Catriona Purfield, and Ingrid Woolard* JEL classification: H22, I38, D31 Keywords: fiscal policy, fiscal incidence, social spending, inequality, poverty, taxes, South Africa 1 This paper is part of the project “The Distributional Impact of Fiscal Policy,” a joint initiative.

In addition, the tax is consumption based. However, energy taxes can have important distributional im-pacts, depending on which fuels are taxed and how taxes are imposed. This study ex-amines these impacts in a general equilib-rium framework.’ Most studies of the distributional effects of energy price increases are partial equilib-rium in nature.Once consumers are assigned different distributional weights, it is possible for policy changes with efficiency losses to raise social welfare by ’improving’ the distribution of income.

Two approaches can be used to account for distributional effects. The first, which is recommended by Dre_ze and Stern (), multiplies the dollar change in utility for each consumer by their.indirect tax context, to the base erosion and profit shifting (“BEPS”) debate which is ongoing in a corporate tax context.

As Professor Rebecca Millar recently noted. 4. there is a real contrast in the challenge for policy-makers in taxing cross-border transactions under corporate taxes as compared with indirect taxes.