scholarly journals Money for Nothin’: Digitalization and Fluid Tax Bases

2021 ◽  
pp. 185-209
Author(s):  
Mårten Blix ◽  
Emil Bustos
Keyword(s):  
Tax Bases

THE THEORY OF THE VALUE-ADDED TAX: I A COMPARISON OF TAX BASES

1967 ◽  
Vol 20 (2) ◽  
pp. 119-136 ◽  
Author(s):  
WILLIAM H. OAKLAND
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Tax Bases

FOREIGN TAX RATES AND TAX BASES

1975 ◽  
Vol 28 (1) ◽  
pp. 61-80
Author(s):  
M. E. KYROUZ
Keyword(s):  
Tax Rates ◽  
Tax Bases

AGGLOMERATION TAXES IN THE INDIAN STATES DUE TO WIDER ECONOMIC BENEFITS: AN EMPIRICAL ASSESSMENT

2021 ◽  
pp. 1-30
Author(s):  
SALONI BHUTANI ◽  
ALOK KUMAR MISHRA
Keyword(s):  
Urban Areas ◽  
Motor Vehicle ◽  
Economic Benefits ◽  
Tax Revenue ◽  
State Governments ◽  
Cross Sectional ◽  
Indian States ◽  
Goods And Services ◽  
Indian State ◽  
Tax Bases

This paper carries out an empirical study to examine the contribution of urban areas in generating tax revenue and growth at 28 Indian state levels. The study is based on the hypothesis that the productivity and agglomeration externality effects present in cities, known as “wider economic benefits”, lead to enhanced tax bases of State Governments. The cross-sectional estimation has confirmed that urbanization and state gross domestic product per capita significantly contribute to the tax bases of State Governments, such as sales tax, stamps, registration duty and motor vehicle tax. These three agglomeration taxes (including goods and services tax) are recommended for sharing with urban local bodies.

E-Commerce in the Context of Declining State Sales Tax Bases

2000 ◽  
Vol 53 (4, Part 3) ◽  
pp. 1373-1390 ◽  
Author(s):  
Donald Bruce ◽  
William F. Fox
Keyword(s):  
Sales Tax ◽  
Tax Bases

Armut, Reichtum und Humankapital Zu den Beziehungen zwischen Bildung, Lebenseinkommen, Besteuerung und staatlicher Umverteilung

2012 ◽  
Vol 63 (2) ◽  
Author(s):  
Hans-Georg Petersen
Keyword(s):  
Human Capital ◽  
Life Cycle ◽  
Public Goods ◽  
Education System ◽  
Tax Revenue ◽  
Efficient Design ◽  
Life Cycle Model ◽  
Cycle Model ◽  
The Individual ◽  
Tax Bases

SummaryThe paper is based on an individual life-cycle model, which describes the purely economic components of human capital. The present value of human capital is determined by all future income flows, which at the same time constitute the individual as well as the total tax base of a nation. Therefore, the income of the productive population determines the total tax revenue, which is spent for public goods (including education) and transfers (for poverty reduction). The efficient design of the education system (by private and public education investments) determines the quality of the human capital stock as well as the future gross income flows. The costs of public goods and the transfer expenditures have to be financed from the total tax revenue, which also affects the individual tax burden via the specific tax bases and tax rates. Especially the redistribution of income is connected with serious disincentives, influencing the preferences for work and leisure as well as for consumption and saving.An efficient tax and transfer system being accompanied by an education system financed in public private partnership, which treats equally labor and capital income, sets positive incentives for the formation of human, financial, and real capital. An important prerequisite for a sustainable growth process is the efficient design of the social security system, being based on the family as well as a collective risk equalization scheme. If that system is diminishing absolute poverty in an appropriate time period by transfers and vocational education measures for the grown-up as well as high quality primary, secondary and tertiary education programs for the children, the transfer expenditure would decrease and the tax bases (income and consumption) increase, lowering the burden on the productive population. For the first time, this micro model presented in this paper pools all the relevant variables for development within a simple life-cycle model, which can also be used for a powerful analysis of the current failures in existing tax and transfer schemes and fruitful empirical investigations.

Tax plan could raise South-east Asia corporate costs

2016 ◽  
Keyword(s):  
East Asia ◽  
East Asian ◽  
Multinational Companies ◽  
The Philippines ◽  
South East Asia ◽  
Short Term ◽  
Content Type ◽  
Tax Amnesty ◽  
Third Phase ◽  
Tax Bases

Subject South-east Asian tax bases. Significance Indonesia's tax amnesty programme enters its third phase in 2017. The amnesty will generate short-term revenue, but it is not a solution to a wider problem of limited tax bases found across the ASEAN core economies of Indonesia, Malaysia, the Philippines, Singapore and Thailand. Impacts Bilateral tax treaties may change following OECD reforms, even if South-east Asian states are not party to the initiatives. Compliance costs for country-by-country reporting for multinational companies under the OECD initiatives could be substantial. More efficient tax collection and wider tax bases could benefit ASEAN states' development such as infrastructure.

State Equalizing Aids and Metropolitan Tax Base Sharing: A Comparative Analysis

1981 ◽  
Vol 9 (4) ◽  
pp. 449-470 ◽  
Author(s):  
Peter S. Fisher
Keyword(s):  
Comparative Analysis ◽  
Local Government ◽  
Property Tax ◽  
The State ◽  
Twin Cities ◽  
Tax Base ◽  
Fiscal Capacity ◽  
Tax Bases

State gram programs aimed at equalizing local government fiscal capacities and metropolitan-wide programs for the sharing of property tax bases are very similar in terms of objectives as well as operation. The Twin Cities tax base sharing system, which has served as a model for numerous other proposals, has some serious deficiencies; a proposal for eliminating these defects is developed by viewing tax base sharing as a set of fiscal capacity equalizing grants. Alternative formulas are evaluated, and the merits of tax base sharing at the state rather than metropolitan level are discussed.

Do local governments use their tax bases efficiently?

1992 ◽  
Vol 31 (3) ◽  
pp. 285-300
Author(s):  
R. Krelove
Keyword(s):  
Local Governments ◽  
Tax Bases
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