The Dynamics of Policy Formation: Income Tax Rates in Israel, 1948–1975

1984 ◽  
Vol 2 (3) ◽  
pp. 271-284 ◽  
Author(s):  
A Radian
Keyword(s):  
Income Tax ◽  
Optimal Taxation ◽  
Policy Formation ◽  
Tax Rates ◽  
Marginal Rate ◽  
Common Error ◽  
Definition Of ◽  
Policy Problems ◽  
Rules Of The Game

In this paper, an attempt is made to show the importance of incorporating ‘politics’ into tax designs. Models of optimal taxation generally offer limited policy-relevant guidance, since they either ignore politics altogether or make wrong assumptions concerning goals and rules of the game. One such common error is the assumption that governments attempt to promote ‘equity’. A case study of changes in the top marginal rate of income tax in Israel demonstrates how goals, values, constraints, and opportunities shape the definition of policy problems and the solutions that are eventually chosen.

Measuring Revenue-maximizing Elasticities of Taxable Income

2016 ◽  
Vol 45 (2) ◽  
pp. 174-204 ◽  
Author(s):  
John Creedy ◽  
Norman Gemmell
Keyword(s):  
Income Tax ◽  
Tax Rates ◽  
Marginal Rate ◽  
Tax System ◽  
Tax Rate ◽  
Taxable Income ◽  
Wide Range ◽  
The Us ◽  
Marginal Tax Rates ◽  
The Right

This article considers the question of whether marginal tax rates (MTRs) in the US income tax system are on the “right” side of their respective Laffer curves. Previous attention has tended to focus specifically on the top MTR. Conceptual expressions for these “revenue-maximizing elasticities of taxable income” (ETI L), based on readily observable tax parameters, are presented for each tax rate in a multi-rate income tax system. Applying these to the US income tax, with its complex effective marginal rate structure, demonstrates that a wide range of revenue-maximizing ETI values can be expected within, and across, tax brackets and for all taxpayers in aggregate. For some significant groups of taxpayers, these revenue-maximizing ETIs appear to be within the range of empirically estimated elasticities.

scholarly journals Public Provision of Private Goods and Nondistortionary Marginal Tax Rates

2010 ◽  
Vol 2 (2) ◽  
pp. 1-27 ◽  
Author(s):  
Sören Blomquist ◽  
Vidar Christiansen ◽  
Luca Micheletto
Keyword(s):  
Income Tax ◽  
Optimal Taxation ◽  
Social Cost ◽  
Market Price ◽  
Efficiency Gain ◽  
Tax Rates ◽  
Public Provision ◽  
Private Goods ◽  
Marginal Tax Rates

Using an optimal taxation model combined with a previously neglected scheme of public provision of private goods, we show that there is an efficiency gain if public provision of selected goods replaces market purchases and that efficiency requires marginal income tax rates to be higher than if the goods were purchased in the market. Part of the marginal tax serves the same role as a market price and conveys information about a real social cost of working more hours. It might be that economies with higher marginal tax rates have less severe distortions than economies with lower marginal tax rates. (JEL H21, H42, I38)

scholarly journals The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era

2014 ◽  
Vol 6 (3) ◽  
pp. 242-281 ◽  
Author(s):  
Christina D. Romer ◽  
David H. Romer
Keyword(s):  
Time Series ◽  
Income Tax ◽  
Positive Impact ◽  
Tax Rates ◽  
Marginal Rate ◽  
Taxable Income ◽  
Incentive Effects ◽  
Marginal Tax Rates ◽  
The Impact ◽  
Section Analysis

This paper uses the interwar United States as a laboratory for investigating the incentive effects of marginal income tax rates. We examine the impact of the large changes in rates in this period on taxable income using time-series/cross-section analysis of data by small slices of the income distribution. We find that the effect operated in the expected direction but was economically small, and that it is precisely estimated and highly robust. We also find suggestive time-series evidence of a positive impact of marginal rate cuts on business formation, but no evidence of an important effect on other indicators of investment. (JEL D31, H24, H31, M13, N42)

scholarly journals The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution

2010 ◽  
Vol 2 (1) ◽  
pp. 155-176 ◽  
Author(s):  
N. Gregory Mankiw ◽  
Matthew Weinzierl
Keyword(s):  
Distributive Justice ◽  
Income Tax ◽  
Optimal Taxation ◽  
Income Redistribution ◽  
Personal Attributes ◽  
Using Data

Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plausible parameterization using data on height and wages implies a substantial height tax: a tall person earning $50,000 should pay $4,500 more in tax than a short person. One interpretation is that personal attributes correlated with wages should be considered more widely for determining taxes. Alternatively, if policies such as a height tax are rejected, then the standard utilitarian framework must fail to capture intuitive notions of distributive justice. (JEL D64, H21, H23, H24, J11)

scholarly journals FISCAL CORRECTION OF REPORTING TAX PAYABLE TAXPAYER BASED ON GENERAL RATE OF CORPORATE INCOME TAX IN 2020 (CASE STUDY AT PT. KARMILA UTAMA SENTOSA)

2021 ◽  
Vol 9 (8) ◽  
pp. 382-394
Author(s):  
Suprianto ◽  
Sarifudin ◽  
Eka Agustiani
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Fiscal Year ◽  
Case Method ◽  
Tax Credit ◽  
Tax Rates ◽  
Government Regulations ◽  
Tax Rate ◽  
Directorate General

                                                             ABSTRACT        This study takes the title "Fiscal Correction of Reporting Tax Payable Taxpayer Based on General Rate of Corporate Income Tax in 2020 (Case Study at PT. Kamilia Utama Sentosa ). The aim is to analyze the fiscal correction and income tax payable in fulfilling the tax obligations of corporate taxpayers based on the 2020 Corporate Income Tax General Rate.        This research was conducted at PT. Kamilia Utama Sentosa in Mataram with the application of the case method, namely the case at PT. Kamilia Utama Sentosa related to corporate taxpayer tax obligations referring to government regulations regarding general corporate income tax rates for 2020. Fulfillment of Corporate Taxpayer Obligations PT. Kamilia Utama Sentosa for the 2020 fiscal year, namely the Fulfillment of Corporate Taxpayer Obligations related to the calculation, deposit, and reporting of the Annual SPT has been carried out in accordance with applicable regulations, namely the application of the Corporate Income Tax rate of 22%. The results of the fiscal correction show that there is a time difference in the calculation regarding the recognition of expenses according to the tax law. Positive correction according to fiscal, there is a difference of Rp. 13,674,428, - while the Taxable Income in the Profit/Loss report is Rp. 496,659,611, so that the income tax payable by the Taxable Entrepreneur (KPKP) who gets the facility (50 % x 22 % ) x Income Tax Those who get the facility, namely income tax payable amounting to Rp 34,062,397,- After deducting the total tax credit that has been deposited, the underpaid/overpaid income tax (PPh payable – Tax Credit) is Rp 34,062,397 – 61,917,344 = Rp 27,854. 947,- (overpaid income tax).        Overpayment of corporate income tax of PT. Kamilia Utama Sentosa can be requested back or refunded and or calculated in the 2021 tax year or the excess tax is returned to PT. Kamilia Utama Sentosa by submitting an application to the Directorate General of Taxes.

scholarly journals Paternalism against Veblen: Optimal Taxation and Non-respected Preferences for Social Comparisons

2018 ◽  
Vol 10 (1) ◽  
pp. 39-76 ◽  
Author(s):  
Thomas Aronsson ◽  
Olof Johansson-Stenman
Keyword(s):  
Numerical Simulations ◽  
Income Tax ◽  
Optimal Taxation ◽  
Social Comparisons ◽  
Tax Policies ◽  
Tax Rates ◽  
Relative Consumption ◽  
Individual Preferences ◽  
Marginal Tax Rates

This paper compares optimal nonlinear income tax policies of welfarist and paternalist governments, where the latter does not respect individual preferences regarding relative consumption. Consistent with previous findings, relative consumption concerns typically induce a welfarist government to increase the marginal tax rates to internalize positional externalities. Remarkably, the optimal marginal tax rules are often very similar in the paternalist case, where such externalities are not taken into account. We identify several cases where the marginal tax rules are indeed identical between the governments. Numerical simulations show that marginal and average tax levels and the overall redistribution are often also similar. (JEL D62, D72, H21, H23, H24)

scholarly journals Seeing like a tourist city: how administrative constructions of conflictive urban tourism shape its future

2017 ◽  
Vol 3 (2) ◽  
pp. 157-170 ◽  
Author(s):  
Christoph Sommer ◽  
Ilse Helbrecht
Keyword(s):  
State Level ◽  
Ways Of Knowing ◽  
Urban Tourism ◽  
Federal State ◽  
Content Type ◽  
Political Processes ◽  
City Tourism ◽  
Definition Of ◽  
Policy Problems

Purpose The purpose of this paper is to clarify the administrative problematisations of conflict-prone urban tourism (e.g. noise) as political processes predetermining the future of city tourism. It is shaped by today’s administrative ways of knowing increasing visitor pressure as an issue for urban (tourism) development. Design/methodology/approach The problematisation of conflictive urban tourism in Berlin is used as case study and lens to analyse how administrative bodies see conflictive tourism like a tourist city. Drawing on Mariana Valverde’s idea of Seeing Like a City (2011), the paper demonstrates how disparate governmental bodies see and reduce the complexity of conflicts resulting from tourism in order to handle it. The authors use policy documents as the basis for the analysis. Findings The paper provides empirical insights about how political knowledge on urban tourism conflicts is produced in Berlin. The marginalisation of these conflicts on the federal state level seemingly aces out the calls for action on the borough level (Friedrichshain-Kreuzberg). According to these disparate modes of problematisation, older and younger governmental gazes on conflictive tourism and its future relevance interrelate in contingent combination. Originality/value This paper fills a gap in the existing urban tourism literature, by focussing on the definition of policy problems by governmental bodies as powerfully linked to the availability of solutions.

Empowering Women Entrepreneurs Through Microfinance - A Case of Rural Bangladesh

2017 ◽  
Vol 3 (2) ◽  
pp. 7
Author(s):  
Saida Parvin
Keyword(s):  
Women's Empowerment ◽  
Assessment Tools ◽  
Women’S Empowerment ◽  
Case Study Method ◽  
Policy Makers ◽  
Theoretical Contribution ◽  
Donor Agencies ◽  
Definition Of ◽  
The Impact

Women’s empowerment has been at the centre of research focus for many decades. Extant literature examined the process, outcome and various challenges. Some claimed substantial success, while others contradicted with evidence of failure. But the success remains a matter of debate due to lack of empirical evidence of actual empowerment of women around the world. The current study aimed to address this gap by taking a case study method. The study critically evaluates 20 cases carefully sampled to include representatives from the entire country of Bangladesh. The study demonstrates popular beliefs about microfinance often misguide even the borrowers and they start living in a fabricated feeling of empowerment, facing real challenges to achieve true empowerment in their lives. The impact of this finding is twofold; firstly there is a theoretical contribution, where the definition of women’s empowerment is proposed to be revisited considering findings from these cases. And lastly, the policy makers at governmental and non-governmental organisations, and multinational donor agencies need to revise their assessment tools for funding.

Sign in / Sign up

Export Citation Format

Share Document