Union wage setting and progressive income taxation with heterogeneous labor: theory and evidence from the German income tax reforms 1986–1990

2005 ◽  
Vol 12 (2) ◽  
pp. 205-222 ◽  
Author(s):  
Kerstin Schneider
Keyword(s):  
Income Tax ◽  
Union Wage ◽  
Income Taxation ◽  
Wage Setting ◽  
Tax Reforms ◽  
Labor Theory ◽  
Heterogeneous Labor ◽  
Progressive Income Taxation

scholarly journals Income Inequality and Progressive Income Taxation in China and India, 1986–2015

2009 ◽  
Vol 1 (2) ◽  
pp. 53-63 ◽  
Author(s):  
Thomas Piketty ◽  
Nancy Qian
Keyword(s):  
Income Inequality ◽  
Income Tax ◽  
Chinese Population ◽  
Income Taxation ◽  
Income Growth ◽  
Tax Reforms ◽  
China And India ◽  
Tax Revenues ◽  
Progressive Income Taxation ◽  
A Share

This paper evaluates income tax reforms in China and India. The combination of fast income growth and under-indexed tax schedule in China implies the fraction of the Chinese population subject to income tax has increased from less than 0.1 percent in 1986 to about 20 percent in 2008, while it has stagnated around 2–3 percent in India. Chinese income tax revenues, as a share of GDP, increased from less than 0.1 percent in 1986 to about 1.5 percent in 2005 and 2.5 percent in 2008, while the constant adaptation of exemption levels and income brackets in India have caused them to stagnate around 0.5 percent of GDP. (JEL D31, H24, 015, 023, P23, P35)

scholarly journals ‘Tax the rich’? The financial crisis, fiscal fairness, and progressive income taxation

2019 ◽  
Vol 11 (3) ◽  
pp. 319-336 ◽  
Author(s):  
Julian Limberg
Keyword(s):  
Financial Crisis ◽  
Income Tax ◽  
Income Taxation ◽  
Personal Income Tax ◽  
Difference In Differences ◽  
Data Set ◽  
Tax Progressivity ◽  
Percentage Points ◽  
The Rich ◽  
Progressive Income Taxation

AbstractHas the financial crisis influenced taxes on the rich? In this article, I argue that crisis countries have raised income tax progressivity because of fiscal fairness considerations. I test this claim by analysing a new data set on top marginal personal income tax (PIT) rates for 122 countries from 2006 to 2014, applying matching methods and a difference-in-differences design. The results show that countries with a financial crisis have increased top PIT rates by 4 percentage points. Furthermore, rising public debt only leads to higher top PIT rates when it is crisis-induced. These findings demonstrate that notions of fiscal fairness can still shape progressive taxation in the 21st century.

Union Wage Setting and Capital Income Taxation in Dynamic General Equilibrium

2001 ◽  
Vol 2 (2) ◽  
pp. 141-175 ◽  
Author(s):  
Thomas Aronsson ◽  
Karl-Gustaf Löfgren ◽  
Tomas Sjögren
Keyword(s):  
General Equilibrium ◽  
Union Wage ◽  
Cost Benefit ◽  
Dynamic General Equilibrium ◽  
Income Taxation ◽  
Capital Income ◽  
Real Wages ◽  
Wage Setting ◽  
Capital Income Taxation ◽  
Small Shift

Abstract This paper concerns the effects of capital income taxation in a dynamic general equilibrium framework with union wage setting, when households face taxes related to both labor and capital. One purpose is to characterize the general equilibrium solution. Another is to study the effects of increased capital income taxation - in terms of the responses in real wages, employment, capital stock, output and consumption - and relate these behavioral responses to the overall tax structure. We also derive a cost-benefit rule for the purpose of analyzing the welfare effects of a small shift from labor income taxation to capital income taxation.

PROSPECTS FOR PROGRESSIVE INCOME TAXATION IN RUSSIA

2020 ◽  
Vol 13 (4) ◽  
pp. 216-222
Author(s):  
S.N. Sajfieva ◽  
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Financial Analysis ◽  
Point Of View ◽  
Income Taxation ◽  
Social Orientation ◽  
Tax Base ◽  
Qualitative Approaches ◽  
Coronavirus Infection ◽  
Progressive Income Taxation

The subject of the study is the analysis of current income taxation and assessment of the prospects for the introduction of a progressive tax scale in the Russian Federation. The main purpose of the work is to identify the reserves of the Russian income tax system in order to replenish budget revenues in the fight against coronavirus infection. When performing the research, a combination of quantitative and qualitative approaches and the method of financial analysis used. The new progressive system of income taxation analyzed from the point of view of the postulates of classical 222 Экономические системы. 2020. № 4 Economic Systems. 2020. No. 4 economic theory. Official statistics in the field of calculating nominal and real average monthly wages of employees in Russia as a whole by its subjects have been studied and summarized. The analysis of the current and new progressive income taxation introduced in Russia from January 1, 2021 performed. On a practical example, the mechanism for collecting income tax using flat and progressive scales considered, and the approximate revenue received from one taxpayer is calculated. The disadvantages of the newly introduced tax measure identified and generalized a narrow tax base, a low maximum rate, and the preservation of taxation of low-income segments of the population. The introduced system of progressive income taxation does not provide incentive levers, such as amounts of non-taxable income (in addition to the standard deductions mentioned above), and does not contain tax breaks on invested income. Based on the analysis of a representative body of scientific literature on the problem of improving the efficiency of income taxation, some possible solutions proposed. The proposals formulated in the article used to improve the system of income taxation in the future to increase its effectiveness, strengthen social orientation, and the predominance of the incentive function over the fiscal one.

PROGRESSIVE INCOME TAXATION: FOREIGN EXPERIENCE AND OPPORTUNITIES FOR FURTHER DEVELOPMENT IN RUSSIA

2021 ◽  
Vol 4 (4) ◽  
pp. 54-58
Author(s):  
E. A. LEPESHKINA ◽  
Keyword(s):  
Income Tax ◽  
Developed Countries ◽  
Important Change ◽  
Research Topic ◽  
Personal Income ◽  
Income Taxation ◽  
Personal Income Tax ◽  
Tax Rate ◽  
Further Development ◽  
Progressive Income Taxation

The relevance of the research topic is due to the fact that in 2021 there was an important change in wages-the introduction of a progressive personal income tax rate. This system of income taxation is just be-ginning to be implemented and, of course, will be subject to further changes. The state has an important task to carry out this process consistently, taking into account the peculiarities of the country and relying on the successful experience of developed countries. The article reveals the concepts of progressive and propor-tional taxation, considers the views of supporters of these types of taxation systems, examines foreign expe-rience in applying the progressive personal income tax rate, and makes suggestions for improving the existing system.

scholarly journals Assessment of bringing in the progressive income taxation in Lithuania

2013 ◽  
pp. 96-109
Author(s):  
Monika Melnykaitė ◽  
Agnė Ramanauskaitė
Keyword(s):  
European Union ◽  
Income Tax ◽  
Income Taxation ◽  
The European Union ◽  
Tax Rate ◽  
Direct Taxation ◽  
Progressive Tax ◽  
The Republic ◽  
The Government ◽  
Progressive Income Taxation

Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is not reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania and to consider aspects of the project of proposed input of the progressive income tax rate and possible consequences of implementing. The aim of the research is to assess the need and initiatives of bringing in the progressive income taxation in Lithuania. This paper describes the theoretical basis for progressive taxation and discloses the need for the reform of direct taxation in the Republic of Lithuania; and assesses the aspects of the project of proposed input of the progressive income tax rate in Lithuania as well as compares them with other countries in the European Union. The results of the research. It is found that the bringing in the progressive income tax rate should be properly reasoned, and the system of the progressive tax rate establishment should be based on calculations and empirical studies; because it can have both positive (short-term) and negative (long-term) impact on the national economy. After the comparison of the proposed system of the progressive tax rate establishment in Lithuania with systems in other countries of the European Union it was revealed that the Lithuanian one could be improved. The main disadvantage of this system is that it does not reduce the payable income tax of lower-income people. Based on the results of the calculations it was established that in order to improve the system of Lithuania it should be taken into the account the system of United Kingdom. Because it is simple and easy to understand, and the government gets the opportunity to correct the non-taxable amount and income ranges according to the tendencies of economic ratios.

THE ECONOMIC EXISTENCE OF THE STATE IS IMPLEMENTED IN TAXES

2018 ◽  
pp. 356-358
Author(s):  
Oleg I. Mariskin
Keyword(s):  
Income Tax ◽  
Western Siberia ◽  
The State ◽  
Tax Reforms ◽  
Poll Tax

The review on the book: Kirillov A. K. From the Poll Tax to Income Tax: Tax Reforms of Capitalistic Russia and Their Implementation in Western Siberia in the second half of the XIX – early XX century. Novosibirsk, 2017, 178 p.

scholarly journals Optimal Policy with Heterogeneous Preferences

2008 ◽  
Vol 8 (1) ◽  
Author(s):  
Louis Kaplow
Keyword(s):  
Social Welfare ◽  
Public Goods ◽  
Optimal Policy ◽  
Income Tax ◽  
Social Welfare Function ◽  
Income Taxation ◽  
Heterogeneous Preferences ◽  
Commodity Taxation ◽  
Policy Rules ◽  
The Social

Abstract Optimal policy rules—including those regarding income taxation, commodity taxation, public goods, and externalities—are typically derived in models with homogeneous preferences. This article reconsiders many central results for the case in which preferences for commodities, public goods, and externalities are heterogeneous. When preference differences are observable, standard second-best results in basic settings are unaffected, except those for the optimal income tax. Optimal levels of income taxation may be higher, the same, or lower on types who derive more utility from various goods, depending on the nature of preference differences and the concavity of the social welfare function. When preference differences are unobservable, all policy rules may change. The determinants of even the direction of optimal rule adjustments are many and subtle.

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