The Case for a Progressive Benefits Tax

2020 ◽  
pp. 235-250
Author(s):  
Barbara H. Fried
Keyword(s):  
Marginal Cost ◽  
Market Value ◽  
Competitive Market ◽  
Tax Burden ◽  
Goods And Services ◽  
Rate Structure ◽  
Redistributive Taxation ◽  
Price Discriminate ◽  
The Government ◽  
The Right

Opponents of redistributive taxation have long supported a “benefits” tax, which would tax individuals in accordance with the market value of the benefits they receive from the government. The question is, what market? A perfectly competitive market in which goods and services are priced at their marginal cost of production? A quasi-monopolistic market in which the supplier (here, the state) can price-discriminate among customers based on their willingness to pay? Some third alternative? Depending upon the answer, a benefits tax could yield radically different distributions of the tax burden, from a regressive to a steeply progressive rate structure. Benefits tax proponents have opted for a perfectly competitive market, but their own laissez-faire precommitments support a different answer, with radically different implications for the “right” rate structure.

scholarly journals An Assessment of Carbon Taxation by Input–Output Analysis: Upstream or Downstream?

2020 ◽  
pp. 151-179
Author(s):  
Ayu Washizu ◽  
Satoshi Nakano
Keyword(s):  
Renewable Energy ◽  
Power Plants ◽  
Carbon Tax ◽  
Household Consumption ◽  
Final Demand ◽  
Tax Burden ◽  
Input Output ◽  
Goods And Services ◽  
Carbon Taxation ◽  
The Government

Abstract To analyze the ripple effects of CO2 emissions from the introduction of renewable energy power plants, this study developed input–output tables for analysis of next-generation energy systems (IONGES). The results revealed that the environmental benefits obtained from investing in power plants of the same capacity vary significantly depending on the type of renewable energy. Using the IONGES, under assumptions of three carbon taxation methods (upstream, midstream, and downstream), we calculated the taxable CO2 emissions induced when producing each good or service and estimated the carbon tax burden associated with the final demand. We found that, in the upstream method, the taxation effects of one unit of carbon tax is concentrated in energy goods such as coal products and petroleum basic, while the effects are relatively dispersed in the downstream taxation method. If renewable energy is added to the government target level in 2030, taxable CO2 emissions will decrease by 12–13.3%. Compared with the upstream taxation method, in the midstream and downstream methods, the CO2 emissions induced by each final demand are distributed more evenly across various goods and services. Compared to the downstream taxation method, upstream taxation leads to higher CO2 emissions from exports, but lower CO2 emissions from household consumption. This is because energy-intensive industries such as machinery have high export ratios. We analyzed which expenditure categories contribute to the carbon tax burden associated with household consumption. In the case of upstream taxation, households mainly focus on reducing electricity consumption; in the case of downstream taxation, households reduce consumption of various energy-intensive goods and services.

scholarly journals Pemodelan Dan Peramalan Indeks Harga Konsumen (IHK) Kota Sampit Dengan Seasonal Arima (Sarima)

2020 ◽  
Vol 6 (2) ◽  
pp. 61-72
Author(s):  
Agustina Elisa Dyah Purwandari
Keyword(s):  
Time Series Data ◽  
Moving Average ◽  
Consumer Price Index ◽  
Real Income ◽  
Series Data ◽  
Autoregressive Integrated Moving Average ◽  
Goods And Services ◽  
Seasonal Factors ◽  
The Government ◽  
The Right

AbstractSampit is one of 82 cities in Indonesia which calculate inflation. Inflation is an increase of prices on goods and services in a region. Government’s control is very important because inflation relates to the real income, the exchange rate, import exports, and so on. Inflation is based on the Consumer Price Index (CPI). Because of CPI is a monthly data prices, it is highly influenced by seasonal factors. Therefore, CPI data modelling is needed because it helps the government to make appropriate policies. Method that can be used for time series data with seasonal influences is Seasonal Autoregressive Integrated Moving Average (SARIMA). The results of the study show that the right model for Sampit’s CPI is SARIMA with the order p = 1, d = 1, P = 1, D = 1, Q = 1, s = 12. It is the best model that can built and be used for forecasting because with 95 percent of confidence, the model explains 87.23 percent of data. Forecasting in this research use interval analysis and found that January 2020 may be the highest increase of CPI (inflation) in 2020. Keywords: CPI, Inflation, SARIMA

scholarly journals Increase of tax for added value

2018 ◽  
pp. 31-36 ◽  
Author(s):  
A. V. Zemlyakova
Keyword(s):  
National Development ◽  
Value Added ◽  
Added Value ◽  
Tax Burden ◽  
Real Wages ◽  
Tax Rate ◽  
Goods And Services ◽  
Development Goals ◽  
The Russian Federation ◽  
The Government

The deputies of the State Duma of the Russian Federation approved in the first reading the government draft law, which makes it possible to raise the value-added tax rate from 18% to 20% from January 2019. Deputies believe that it’s time for businesses to pay for the lowered rate, which has been in effect since 2004. True, in today’s environment, an increase in VAT may slow the growth of the economy and “drop” GDP by 0.4%. The increase in the tax burden is required to fulfill the national development goals, which are defined in the “May decree”. Measures should bring in the budget 600-630 billion rubles of additional revenues per year. At the same time, the preferential rate of 10% and 0%, which is valid for a number of industries, is not planned to be changed. Thus, business related to export, the increase in VAT will not affect. The tax burden on the most important social goods and services will remain unchanged (it concerns food products, goods for children, medical services, medicines). The tax system needs to be tune-up, after which the government does not plan to make changes for six years. The VAT increase is hi to the surge in inflation – in 2019 it will exceed the Central Bank’s target of 4%. The growth of real wages will be less than 1%.

PERLINDUNGAN KONSUMEN TERHADAP PENGGUNAAN KOSMETIK YANG TIDAK TERDAFTAR PADA BPOM

2018 ◽  
Vol 1 (4) ◽  
Author(s):  
Triyana Syahfitri
Keyword(s):  
Consumer Protection ◽  
Drug Product ◽  
Goods And Services ◽  
Food And Beverages ◽  
Consumer Protection Act ◽  
The Government ◽  
The Right

Consumer Protection Act Article 4 letter a which states that consumers have the right to comfort, security and safety in consuming goods and / services, so that goods circulated in the market must go through an Official Independent Institution formed by the Government which functions to oversee the circulation of each drug product, food and beverages circulating in Indonesia, namely the Food and Drug Supervisory Agency (BPOM). The BPOM Code is given as a guarantee that the goods consumed are healthy or harmless if consumed. Products that have been coded BPOM means that consumers use products that have safe quality and do not endanger health. But in reality there are still many markets on the product that are without the BPOM code, for example products in the form of female cosmetics.    

scholarly journals AN EXPLORATORY STUDY ON EFFICACY OF DEMONETIZATION IN INDIA: POLICY ROLLOUT ON DEMONETIZING OLD CURRENCY

2021 ◽  
Vol 5 (1) ◽  
pp. 1-28
Author(s):  
Abdul Masood Panah ◽  
Y. Muniraju
Keyword(s):  
Coastal Region ◽  
Time Frame ◽  
Jel Classification ◽  
Ordinal Regression ◽  
Descriptive Statistics ◽  
Goods And Services ◽  
The Common ◽  
The Government ◽  
Digital Transactions ◽  
The Right

Demonetization is the process of declining the use of currency from circulation by the government or monetary authorities in a country. This research paper analyses the efficacy of Indian demonetization from common public perspectives, the policy that the government of India has implemented to fight against black money, drying the financial roots of terrorism, and direct the civilization towards digital transactions and a cashless economy. A field survey was conducted in Karnataka and Kerala’s coastal region by distributing a structured questionnaire among the common public to generate the data. The authors run descriptive statistics and ordinal regression analysis to obtain the result for the study’s objectives. The descriptive statistics result found that demonetization increased the number of bank account holders in India. There is not much impact of demonetization on controlling evasion of tax and illegal investments of black money, and the policy adversely affects regular business in the country. The findings from ordinal regression reveal that the time frame was given to the public to demonetize their old notes were sufficient; money circulation was well planned at the time of demonetization. The policy implemented at the right time and the common public, despite facing enormous challenges while purchasing goods and services at the time of demonetization, considers that demonetization implementation was effective. JEL Classification Codes: E5, E6, E7, E58, E60.

scholarly journals Legal Action on Labour Inspection Memo in Industrial Relations in Indonesia

2021 ◽  
Vol 10 ◽  
pp. 668-674
Author(s):  
Lanny Ramli ◽  
◽  
Samuel Nikodemus Kaban
Keyword(s):  
Industrial Relations ◽  
Legal Protection ◽  
Constitutional Court ◽  
Professional Relationship ◽  
Goods And Services ◽  
The Status ◽  
The Government ◽  
The Right ◽  
Minimal Effort

The research purpose is to study the professional relationship between workers and employers which is called industrial relations. This is motivated by the fact that workers and employers need to synergize in the process of producing goods and services for the community. In fulfilling the purpose and object of their role and activities and the quid pro quo relationship, the stakeholders pursue different interests. Employers try to earn a maximum profit by spending the least cost possible. In contrast, workers earn the maximum results with the least minimal effort. By using the socio-legal approach, the results showed that the circumstances that exist in these two different interests are prone to conflict and prone to irregularities in legislation. The government as a regulator is obliged to provide legal protection. Legal protection from the government is manifested in the role of labor inspectors, in which they have the right to conduct inspections in a preventive and repressive manner. If there is a violation, the inspectors shall issue the inspection memo. However, the implementation of the ruling of the Constitutional Court Number 7/PUU-XII/2014 results in a new problem which is an unclear execution of the said Constitutional Court ruling about the status of workers.

Analysing SST 2.0 Burden Using the Guiding Principles of Good Tax Policy

2021 ◽  
Vol 6 (3) ◽  
pp. 167-177
Author(s):  
Nur Erma Suryani Mohd Jamel ◽  
Nadiah Abd Hamid ◽  
Siti Norhayati Zawawi
Keyword(s):  
Sustainable Development ◽  
Tax Policy ◽  
Well Being ◽  
Safety Net ◽  
Jel Classification ◽  
Tax Burden ◽  
Goods And Services ◽  
Guiding Principles ◽  
The Government ◽  
Economic Well Being

Objective - Since the 70s, the Malaysian government has been focusing on sustainable development to improve society's economic well-being. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by putting the 2030 Agenda for 17 Sustainable Development Goals (SDGs) into action and focusing on the bottom 40% households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1 April 2015 and followed by the Sales and Services Tax (SST) 2.0 on 1 September 2018 has impacted all income groups, especially the B40, with a claim that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to analyse SST 2.0 tax burden using the elements of the guiding principles of good tax policy. Methodology/Technique - In this quantitative study, the researchers distributed questionnaires to the B40, M40, and T20 groups throughout Malaysia. Evidently, the government should consider reducing the SST 2.0 tax rate to minimise the tax burden of all groups of income earners based on the ability to pay. Findings - Furthermore, the efficiency of tax administrations is vital to strengthen the enforcement function in controlling the prices of goods and services. The findings can provide useful feedback to policymakers and tax authorities in designing a progressive indirect tax. Novelty - The policymakers should also consider the new SST model and propose relevant social safety net programmes to enhance economic well-being and eradicate inequity. Type of Paper - Empirical. Keywords: SST 2.0; GST; Tax Burden; B40; Guiding Principles of Good Tax Policy. JEL Classification: H31.

scholarly journals CHALLENGES AND PROSPECTS OF CONSUMER PROTECTION IN THE CONTEXT OF GLOBALIZATION AND FINANCIAL CRISES - THE CASE OF PALESTINE

2020 ◽  
Vol 8 (9) ◽  
pp. 887-893
Author(s):  
Yaser Shaheen ◽  
Keyword(s):  
Consumer Protection ◽  
Consumer Market ◽  
Goods And Services ◽  
Consumer Rights ◽  
The Government ◽  
The One ◽  
Questionnaire Method ◽  
The Right ◽  
Role Of The Government

This study aims at clarifying the concept and dimensions of consumer rights, and at diagnosing the reality of consumer rights represented in the (right to choose, right to safety, right to be heard and right to be informed). The descriptive approach was the one used for the purpose of this study. The current study was conducted on consumers of some basic goods and services. A facilitated sample consisting of (100) people was used. The blank questionnaire method was used to obtain the primary data.The results show that there is an increase in the frequency of consumer rights violations in light of globalization and the repercussions of the financial crisis due to the Corona virus crisis. It was found that the consumer rights watchdogs knowledge of global consumer rights regulations was very limited, and that their ability to know and meet consumer rights is weak. There are few contributions by researchers in addressing the importance of consumer rights in the Palestinian reality. In addition, there is a retreat in the provision of safety and protection requirements in some of the products offered in the Palestinian consumer market. The role of the government and regulatory authorities such as consumer protection and the Ministry of Economy in providing information of interest and providing protection Sustainable for consumers is weak as well.

Nazistowski mord na Żydach w prasie polskich komunistów (1942–1944).

2006 ◽  
pp. 54-75
Author(s):  
Klaus Peter Friedrich
Keyword(s):  
Shared Responsibility ◽  
The Political ◽  
Right Wing ◽  
Social Democrats ◽  
The Social ◽  
The Government ◽  
Post War ◽  
Polish Government ◽  
The Right ◽  
Political Right

Facing the decisive struggle between Nazism and Soviet communism for dominance in Europe, in 1942/43 Polish communists sojourning in the USSR espoused anti-German concepts of the political right. Their aim was an ethnic Polish ‘national communism’. Meanwhile, the Polish Workers’ Party in the occupied country advocated a maximum intensification of civilian resistance and partisan struggle. In this context, commentaries on the Nazi judeocide were an important element in their endeavors to influence the prevailing mood in the country: The underground communist press often pointed to the fate of the murdered Jews as a warning in order to make it clear to the Polish population where a deficient lack of resistance could lead. However, an agreed, unconditional Polish and Jewish armed resistance did not come about. At the same time, the communist press constantly expanded its demagogic confrontation with Polish “reactionaries” and accused them of shared responsibility for the Nazi murder of the Jews, while the Polish government (in London) was attacked for its failure. This antagonism was intensified in the fierce dispute between the Polish and Soviet governments after the rift which followed revelations about the Katyn massacre. Now the communist propaganda image of the enemy came to the fore in respect to the government and its representatives in occupied Poland. It viewed the government-in-exile as being allied with the “reactionaries,” indifferent to the murder of the Jews, and thus acting ultimately on behalf of Nazi German policy. The communists denounced the real and supposed antisemitism of their adversaries more and more bluntly. In view of their political isolation, they coupled them together, in an undifferentiated manner, extending from the right-wing radical ONR to the social democrats and the other parties represented in the underground parliament loyal to the London based Polish government. Thereby communist propaganda tried to discredit their opponents and to justify the need for a new start in a post-war Poland whose fate should be shaped by the revolutionary left. They were thus paving the way for the ultimate communist takeover

THE IDEA OF «COMMUNITY» IN THE GOVERNMENT CONCEPTS OF GALICIA OF THE XIX – BEGINNING OF THE XX CENTURY

2019 ◽  
pp. 15-21
Author(s):  
Liubomyr Ilyn
Keyword(s):  
Nineteenth Century ◽  
19Th Century ◽  
Practical Significance ◽  
Distinctive Features ◽  
Legal Studies ◽  
Legal Principle ◽  
General Scientific ◽  
The Government ◽  
The Right ◽  
The 19Th Century

Purpose. The purpose of the article is to analyze and systematize the views of social and political thinkers of Galicia in the 19th - beginning of the 20th centuries. on the right and manner of organizing a nation-state as a cathedral. Method. The methodology includes a set of general scientific, special legal, special historical and philosophical methods of scientific knowledge, as well as the principles of objectivity, historicism, systematic and comprehensive. The problem-chronological approach made it possible to identify the main stages of the evolution of the content of the idea of catholicity in Galicia's legal thought of the 19th century. Results. It is established that the idea of catholicity, which was borrowed from church terminology, during the nineteenth century. acquired clear legal and philosophical features that turned it into an effective principle of achieving state unity and integrity. For the Ukrainian statesmen of the 19th century. the idea of catholicity became fundamental in view of the separation of Ukrainians between the Russian and Austro-Hungarian empires. The idea of unity of Ukrainians of Galicia and the Dnieper region, formulated for the first time by the members of the Russian Trinity, underwent a long evolution and received theoretical reflection in the work of Bachynsky's «Ukraine irredenta». It is established that catholicity should be understood as a legal principle, according to which decisions are made in dialogue, by consensus, and thus able to satisfy the absolute majority of citizens of the state. For Galician Ukrainians, the principle of unity in the nineteenth century. implemented through the prism of «state» and «international» approaches. Scientific novelty. The main stages of formation and development of the idea of catholicity in the views of social and political figures of Halychyna of the XIX – beginning of the XX centuries are highlighted in the work. and highlighting the distinctive features of «national statehood» that they promoted and understood as possible in the process of unification of Ukrainian lands into one state. Practical significance. The results of the study can be used in further historical and legal studies, preparation of special courses.

Sign in / Sign up

Export Citation Format

Share Document