TAX BURDEN ON WAGE EARNERS IN POSTWAR JAPANESE ECONOMIC GROWTH

1966 ◽  
Vol 19 (1) ◽  
pp. 58-69
Author(s):  
KOZO YAMAMURA
Keyword(s):  
Economic Growth ◽  
Tax Burden ◽  
Wage Earners

Taxes

2020 ◽  
pp. 146-163
Author(s):  
Kenneth P. Miller
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Tax Burden ◽  
Government Programs ◽  
Tax System ◽  
Revenue Source ◽  
Adequate Funding ◽  
State Tax

This chapter places Texas and California on the national spectrum of state tax policy and shows how they occupy opposite poles. Texas has maintained a low overall tax burden and is one of a small number of states that has steadfastly refused to adopt an income tax. Advocates of the Texas tax system argue that it protects personal freedom, promotes economic growth, and provides the state a crucial advantage in attracting new residents and businesses. Critics say the system is regressive and fails to produce adequate funding for government programs. By comparison, California has embraced a far higher tax burden and a progressive tax structure. Its largest revenue source, the personal income tax, is the highest in the nation. Advocates say California’s tax system generates needed funding for government programs and appropriately shifts the tax burden to those most able to pay, while critics say these taxes are excessive and help drive residents and businesses out of the state.

Analysis of Taxation and Economic Growth – Insights, Background and Findings

2014 ◽  
Vol 14 (1) ◽  
pp. 69-77
Author(s):  
Jana Bellová
Keyword(s):  
Economic Growth ◽  
Tax Burden ◽  
Tax Policies ◽  
Research Papers ◽  
Economic Theories ◽  
Literature Reviews

Abstract The article considers the question of the influence of taxes on economic growth. It presents the basic theoretical findings needed to comprehend the complexity of the question such as various economic theories on what helps to drive economic growth as well as various economic tax policies approaching the question. The methods of measuring the tax burden are then clarified in order to fully understand the last part of the article which is the presentation of findings of various selected literature reviews and research papers. That is what provides the general understanding of the influence of taxes and types of taxes on economic growth.

scholarly journals ECONOMIC SIMULATION ANALYSIS OF THE REGIONS OF UKRAINE DEVELOPMENT BASED ON TAX BURDEN OPTIMIZATION

2018 ◽  
pp. 47-56
Author(s):  
Tatyana Mykhailivna Odintsova
Keyword(s):  
Economic Growth ◽  
Transition Economy ◽  
Simulation Analysis ◽  
Methodological Approach ◽  
Research Work ◽  
Economic Feasibility ◽  
Tax Revenue ◽  
Tax Burden ◽  
Target Setting ◽  
Priority Ranking

Urgency of the research. Difficulties in the macroeco-nomic environment and budgetary issues intensify within the volatile environment of Ukrainian economy. The causes include excessive tax burden. Target setting. Thus tax burden issues analysis taking into consideration resource potential particularities of the economy of the various regions of the country is the priority for their economic growth facilitation. Actual scientific researches and issues analysis. Theoretical and applied framework of tax burden effect on the economy analysis has been started by Arthur Laffer. Valuable contributions into theory and methodology have been done by the following prominent scientists: Yu. Ananiashvili, Ye. Balatskyi, A. Gusev, M. Kakaulina, V. Fedosova, V. O. parina, V. Sutormina, N. Riazanova, O. Girna, O. Sydorovych. Uninvestigated parts of general matters defining. The need in research work at named field still remains, especially taking into account specific features of regions and national economy development in the context of transition economy. The research objective. Laffer's theory special aspects investigation in tax burden optimization of regions sphere, methodological approach extension in terms of tax manage-ment based on the principles of the rational use of of re-sources, optimal tax burden priority directions substantiation with the objective of to provide economic growth. The statement of basic materials. This paper presents specific features of the tax burden in the regions of Ukraine. Methodological approach is proposed which provides means to optimize tax burden of the regions, increase economic feasibility level when making decisions concerning priority ranking of the regions development. Conclusions. Undertaken study allows to claim that re-gions of Ukraine are featured with different effect of the tax burden on economic system. Assessment of Ukrainian regions tax burden optimization pattern to the level facilitating economic growth has shown that even slight increase in output can allow to increase substantially tax revenue level.

scholarly journals Influence of tax burden on economic development of agricultural enterprises in Ukraine

2020 ◽  
Vol 7 (1) ◽  
pp. 150-162
Author(s):  
Oleg Odintsov ◽  
Tetiana Yevtukhova ◽  
Elina Vasylkonova ◽  
Valentyna Kunchenko-Kharchenko
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Production Function ◽  
Economic Performance ◽  
Tax Burden ◽  
Resource Potential ◽  
Agricultural Enterprises ◽  
Main Factors ◽  
Effective Development ◽  
The Impact

The condition of the effective development of agricultural enterprises in Ukraine is to increase the efficiency of using resource potential. At the same time, it is necessary to take into account the main factors of the development, including the tax burden on the industry. Therefore, it is important to study the impact of the tax burden on the economic performance of the agricultural enterprises. The article deals with the improvement of the traditional two-factor production function of the Cobb-Douglas through the inclusion of the additional factors. The four-factorial production-institutional function of agricultural enterprises in Ukraine has been constructed allowing to calculate econometric parameters and to evaluate the functioning of the industry. The patterns of the interaction of tax burden and economic growth agricultural enterprises in Ukraine are revealed.  The calculated econometric parameters of the functioning of agricultural enterprises in Ukraine made it possible to determine the tax loadings points Laffer's of the first and second orders, the productivity of each factor, and the phased replacement of one factor to another. It has been proved that optimizing the tax burden on agricultural enterprises makes it possible to direct the resource potential to increase the agricultural volumes production and increase tax revenues from the industry.

scholarly journals Transformation of the taxation system and its influence on enterprise development in the Republic of

2011 ◽  
Vol 2 ◽  
Author(s):  
Furkat Bazarov
Keyword(s):  
Economic Growth ◽  
Small Businesses ◽  
Tax Burden ◽  
Tax Rates ◽  
Enterprise Development ◽  
Tax System ◽  
The Republic ◽  
Tax Changes ◽  
Taxation System ◽  
Small Business Taxation

The research studies impacts of new tax changes to the small businesses, unemployment and to economic growth in Uzbekistan. The study shows that the tax policy directed on perfection of tax mechanisms, reduction of tax rates aimed to raise economic efficiency of manufacturing and increasing individual income. As a result from year to year the tax burden is reduced and the taxation order becomes simpler. Empirical analysis shows that only for last seven years the general tax burden in economy was reduced with 40 to 27 percent. The author found problems existing in small business taxation and generalizes recommendations for simplification of tax system and tax administration. 

scholarly journals The relationship between tax burden and economic growth: Turkey case

Pressacademia ◽  
2020 ◽  
Vol 9 (2) ◽  
pp. 143-154
Author(s):  
Ozay Ozpence ◽  
Nedim Mercan
Keyword(s):  
Economic Growth ◽  
Tax Burden ◽  
The Relationship

scholarly journals Shift in tax burden and its impact on economic growth in the European Union

2013 ◽  
Vol 61 (4) ◽  
pp. 1153-1160 ◽  
Author(s):  
Irena Szarowská
Keyword(s):  
Economic Growth ◽  
European Union ◽  
Gdp Growth ◽  
Annual Data ◽  
Tax Burden ◽  
The European Union ◽  
Causality Test ◽  
Tax Rate ◽  
Eu Member States ◽  
The Eu

This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments’ tax measure aims to consolidate public finance and promote an economic growth. The article provides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995–2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased – by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995–2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results confirm that there is two-way causality between change of implicit tax rate of consumption and GDP growth; and also GDP growth Granger-causes change of implicit tax rate of capital and implicit tax rate of labour through one-way causality.

scholarly journals Tax burden in EU countries

2020 ◽  
Vol 9 (17) ◽  
pp. 58-66
Author(s):  
Branimir Kalaš
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Domestic Product ◽  
Tax Burden ◽  
Annual Growth Rate ◽  
Economic Growth And Development ◽  
Eu Countries ◽  
Indirect Taxes ◽  
Average Share ◽  
The Subject

The degree of tax burden in the economy is a significant issue for every country. The state and fiscal authorities should provide a stimulating but sustainable tax environment that will cause positive implications for economic growth and development. The aim of this paper is to determine the degree of tax burden from the aspect of direct taxes and indirect taxes, as well as the correlation level with the annual rate of gross domestic product. The subject of this paper is the analysis of the tax burden in EU countries for the period 2006-2018. The results of the analysis indicate that average share of total taxes is 38.18% of gross domestic product, where the average share of direct taxes is 12.77% and the average share of indirect taxes is 13.42% of gross domestic product. Also, the results of correlation matrix show a statistically significant and negative correlation between tax burden and economic growth measured by the annual growth rate of gross domestic product.

Six Decades of U.S. Tax Reform: Why has the Average Couple’s Tax Burden Increased?

2021 ◽  
Author(s):  
James M. Plecnik ◽  
Shan Wang
Keyword(s):  
Middle Class ◽  
Historical Period ◽  
Tax Burden ◽  
Median Income ◽  
Tax Rates ◽  
Effective Tax Rates ◽  
Policy Makers ◽  
Payroll Taxes ◽  
Wage Earning ◽  
Wage Earners

We collect basic Federal tax laws over a 64-year period in order to simulate the historical effective tax rates of median income wage-earning couples. We find that effective income tax rates have decreased over the sample period; however, when payroll taxes are included in our calculations, total tax burdens have increased significantly. Interestingly, this increase in middle class wage taxation has occurred over an historical period in which total Federal tax revenue relative to GDP has remained somewhat constant. This implies that the middle class has borne an increasing relative tax burden in recent years. We hope that our analyses inform both the taxpaying public and policy makers of the historical status of middle class wage earners.

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