Reforming a complicated income tax system: The political economy perspective

2006 ◽  
Vol 22 (1) ◽  
pp. 41-59 ◽  
Author(s):  
Salvatore Barbaro ◽  
Jens Suedekum
Keyword(s):  
Political Economy ◽  
Income Tax ◽  
The Political ◽  
Tax System

scholarly journals The political economy of capital gains taxation in South Africa - Part I: The public finance of capital gains taxation

2001 ◽  
Vol 4 (1) ◽  
pp. 1-25
Author(s):  
Zane A. Spindler
Keyword(s):  
Public Finance ◽  
South Africa ◽  
Political Economy ◽  
Public Choice ◽  
Income Tax ◽  
Capital Gains ◽  
The Political ◽  
Capital Gains Tax ◽  
Tax System ◽  
The Public

Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa. The paper concludes that this is a flawed tax whose time has passed - especially for countries like South Africa.

E-Government in the Context of State Reform in Brazil

2011 ◽  
pp. 98-115
Author(s):  
Marco Aurélio Ruediger
Keyword(s):  
Digital Divide ◽  
Income Tax ◽  
Civic Participation ◽  
Political Process ◽  
The Political ◽  
Tax System ◽  
State Reform ◽  
Successful Case ◽  
State Restructuring

In this chapter, we examine key elements of state reform and the importance of e-government as a tool for increased civic participation and effectiveness. Brazil is taken as an example. We outline the political process behind state reform in Brazil and the importance of e-government in this construction. The successful case of the income-tax system and the problem of the digital divide are briefly discussed. Finally, we conclude considering the possibility of a civic participation strategy in the promotion of a sustainable process of state restructuring.

Political Economy of Fiscal Equalization: The Case of Croatia

2017 ◽  
Vol 15 (2) ◽  
pp. 155-173 ◽  
Author(s):  
Anto Bajo ◽  
Marko Primorac
Keyword(s):  
Political Economy ◽  
Local Government ◽  
Income Tax ◽  
Central Government ◽  
The Political ◽  
Mountainous Areas ◽  
Fiscal Equalization ◽  
Political Alignment ◽  
Fiscal Equalization System ◽  
The Relationship

Due to ineffectiveness in mitigating fiscal inequalities, Croatian fiscal equalization system has recently been reformed. Before that, criteria for application of fiscal equalization instruments were based on a status of local government units in areas of special national concern and hill and mountainous areas. The aim of this paper is to examine the relationship between the use of equalization instruments and political structure of local government units in 2010. The research revealed a statistically significant relationship between the political alignment of local and central government and the preferential status at areas of special national concern and the distribution of grants through the income tax return.

scholarly journals The political economy of capital gains taxation in South Africa - Part II: The public choice of capital gains taxation and public policy

2001 ◽  
Vol 4 (2) ◽  
pp. 234-253
Author(s):  
Zane A. Spindler
Keyword(s):  
Public Finance ◽  
South Africa ◽  
Public Policy ◽  
Public Choice ◽  
Income Tax ◽  
Capital Gains ◽  
The Political ◽  
Capital Gains Tax ◽  
Tax System ◽  
The Public

Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa. The paper concludes that this is a flawed tax whose time has passed - especially for countries like South Africa.

scholarly journals SYSTEM PODATKÓW BEZPOŚREDNICH POLSKI MIĘDZYWOJENNEJ W PIERWSZYCH LATACH POLSKI LUDOWEJ

2016 ◽  
Vol 11 (3) ◽  
pp. 383
Author(s):  
Andrzej Witkowski
Keyword(s):  
Income Tax ◽  
Political System ◽  
National Income ◽  
The State ◽  
The Political ◽  
Fundamental Change ◽  
National Liberation ◽  
Tax System ◽  
Binding Force ◽  
Tax Legislation

THE SYSTEM OF DIRECT TAXES OF INTERWAR POLAND IN THE FIRST YEARS OF THE PEOPLE’S REPUBLIC OF POLAND Summary The process of building the system of direct taxes of the People’s Republic of Poland was initiated in 1946. The tax legislation from before September 1939 which had been used until then was abolished. The urgency and scale of expenses which the Polish Committee of the National Liberation had to finance resulted in a decision in 1944 to temporarily use the prewar tax system despite the fundamental change of the political system of the state. Already in 1944 the prewar system of direct taxes was simplified by abolishing some taxes of smaller fiscal significance. The prewar acts of law on the turnover tax and income tax, after changes which deepened their fiscal nature, lost their binding force as of 1st January 1946. Moreover, the decree of 18th August 1945 on the employment tax replaced on 1st September 1945 the so far binding regulations of section II “Taxation of income from service emoluments, pensions and remunerations from hired work” of the act of 16th July 1920 on the national income tax. The system of national direct taxes supplemented the decree of 13th April 1945 on the emergency tax on war enrichment.

scholarly journals The Political Economy of Agricultural Research in Pakistan

1981 ◽  
Vol 20 (2) ◽  
pp. 191-213 ◽  
Author(s):  
Mahmood Hasan Khan
Keyword(s):  
Political Economy ◽  
Income Distribution ◽  
Agricultural Production ◽  
Agricultural Research ◽  
Economic Research ◽  
The Political ◽  
Tax System ◽  
Distribution Measurement ◽  
Private And Public ◽  
Production Relations

This study is premised on the propo1ition that economic research on agriculture in Pakistan has concentrated on narrow and technocratic aspects without reference to the structure of production relations among various and contending classes of farmers. The paper identifies three major and so far largely unexplored areas of agricultural research, viz. set of relationships among farm groups and their impact on agricultural production and income distribution, measurement and interpretation of participation by these groups in production activities in the private and public sectors, and the land tax system and its effect on issues of growth and equity.

Political economy of inequality in Chile: historical institutions, taxation, and elite power

2020 ◽  
pp. 746-785
Author(s):  
Javier González
Keyword(s):  
Political Economy ◽  
Economic Development ◽  
Income Distribution ◽  
Historical Perspective ◽  
Class Struggle ◽  
Oecd Countries ◽  
The Political ◽  
Tax System ◽  
Key Characteristics ◽  
Level Of Economic Development

The chapter analyses the political economy of inequality in Chile from a historical perspective, highlighting the need to use a holistic institutional approach in order to unravel persistent structural inequalities. It examines the power of elites to shape formal rules to their advantage, studying the income distribution of the top 1 per cent and the key characteristics of the Chilean tax system. This institution is analysed for its centrality to the distributive class struggle of a society. The analysis shows that Chile’s income concentration at the top 1 per cent is extremely high, even when compared to OECD countries when the latter had the same level of economic development as Chile today. Therefore, the levels of inequality in Chile cannot be fully explained by market forces, as the neoclassical approach suggests, nor by Chile’s level of economic development; instead, data suggest the existence of an ‘institutional lag’ (exemplified by the current tax system), sustained by asymmetries of power.

scholarly journals Politically Feasible Reforms of Nonlinear Tax Systems

2021 ◽  
Vol 111 (1) ◽  
pp. 153-191
Author(s):  
Felix J. Bierbrauer ◽  
Pierre C. Boyer ◽  
Andreas Peichl
Keyword(s):  
United States ◽  
Political Economy ◽  
Empirical Analysis ◽  
Income Tax ◽  
Median Voter ◽  
The United States ◽  
Tax Reforms ◽  
Tax System ◽  
Sufficient Statistics ◽  
Tax Systems

We study reforms of nonlinear income tax systems from a political economy perspective. We present a median voter theorem for monotonic tax reforms, reforms so that the change in the tax burden is a monotonic function of income. We also provide an empirical analysis of tax reforms, with a focus on the United States. We show that past reforms have, by and large, been monotonic. We also show that support by the median voter was aligned with majority support in the population. Finally, we develop sufficient statistics that enable to test whether a given tax system admits a politically feasible reform. (JEL D72, H21, H24)

scholarly journals Political economy and tax reform in parliament: Spain's attempt to implement income tax in 1868-1869

2011 ◽  
Vol 29 (2) ◽  
pp. 245-268 ◽  
Author(s):  
Javier San-Julián-Arrupe
Keyword(s):  
Political Economy ◽  
Significant Role ◽  
Income Tax ◽  
Tax Reform ◽  
Western World ◽  
Tax System ◽  
Parliamentary Debates ◽  
Personal Incomes

AbstractThe influence of economic ideas in parliamentary debates has attracted increasing attention in the analysis of the institutionalisation of political economy in the liberal age in the Western world. Within this framework, this paper explores a particular case: the relevance of economic ideas and the role of economists in the debates that took place in the Spanish Parliament in 1869 following the bill issued by the Minister of Finance Figuerola to establish a tax on personal incomes. Economic ideas and parliamentarian economists played a significant role in the design of the income tax as a key tool to modernise Spain's tax system, and in the subsequent parliamentary discussions.

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