Welfare Options Under Less Progressive Tax Rates: An Analysis of Distributional Effects for Working Families

1989 ◽  
Vol 22 (4) ◽  
pp. 52-65 ◽  
Author(s):  
Partricia Apps
Keyword(s):  
Tax Rates ◽  
Distributional Effects ◽  
Progressive Tax ◽  
Working Families

scholarly journals Aufkommens- und Verteilungsfolgen des Ersatzes des deutschen einkommensteuerlichen Formeltarifs durch einen Stufentarif

2011 ◽  
Vol 12 (3) ◽  
pp. 280-302 ◽  
Author(s):  
Henriette Houben ◽  
Ralf Maiterth ◽  
Heiko Müller
Keyword(s):  
Empirical Analysis ◽  
Tax Law ◽  
Tax Rates ◽  
Liberal Party ◽  
Distributional Effects ◽  
Tax Rate ◽  
Rate Structure ◽  
Tax Simplification ◽  
Tax Payers

AbstractA simplification of the German tax law is the major intend when proposing a graduated tax rate to replace the current German formula based tax scale. A plain tax rate structure requires catchy tax brackets (e.g. in 5.000 € or 10.000 € steps) and tax rates (e.g. tax rate differences of 5% or 10%). Our empirical analysis shows that such a graduated tax rate causes significant distributional effects and, depending on the particular form, affects different groups of tax payers in different ways. This holds in particular for the two graduated tax rate proposals from the German Liberal Party which additionally provoke substantial revenue losses. A graduated tax rate with little revenue and distributional effects compared to the current formula based tax scale lacks a plain structure and hence conflicts with the objective of tax simplification.

scholarly journals KEWENANGAN PEMERINTAH PROVINSI BALI DALAM PEMUNGUTAN PAJAK PROGRESIF

2016 ◽  
Vol 5 (3) ◽  
pp. 510
Author(s):  
Ida Bagus Prayoga
Keyword(s):  
Regional Development ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Rates ◽  
Tax Rate ◽  
Considerable Contribution ◽  
Progressive Tax ◽  
The Government

Motor vehicle tax is one source of revenue that give considerable contribution to the financing of government and regional development in bali Province. The imposition of a progressive tax rate on motor vehicles in Bali is the authorization from the Bali Provincial Regulation No. 1 of 2011. Own  motor vehicle tax is one type of provincial tax provided for in Law No 28 of 2009. The purpose of this paper  was to find out more about the  Motor Vehicle Tax in Bali. The issue in this study is how the rates charged in the collection of  Motor Vehicle Tax is charged at progressive field and how the reality of the new policy of the Government of Bali Province, whether the policy is the imposition of progressive tax rates are in accordance with the principles of taxation. Pajak kendaraan bermotor merupakan salah satu sumber pendapatan yang memberikan kontribusi yang cukup besar untuk pembiayaan pemerintah dan pembangunan daerah di  Provinsi Bali. Pengenaan tarif pajak progresif kendaraan bermotor di Bali adalah wewenang yang diperoleh dari Peraturan Provinsi Bali No. 1 tahun 2011. Pajak kendaraan bermotor sendiri merupakan salah satu jenis Pajak Provinsi yang diatur dalam UU No 28 tahun 2009. Tujuan dari penulisan ini adalah untuk mengetahui lebih lanjut tentang Pajak Kendaraan Bermotor di Bali. Masalah dalam penelitian ini adalah bagaimana tarif yang dikenakan dalam pemungutan Pajak Kendaraan Bermotor  yang dikenakan tarif progresif dan bagaimana realitas kebijakan baru dari Pemerintah Provinsi Bali, apakah kebijakan tersebut adalah pengenaan tarif pajak progresif yang sesuai dengan prinsip-prinsip perpajakan.

When Working Harder Does Not Pay: Low-Income Working Families, Tax Liabilities, and Benefit Reductions

2007 ◽  
Vol 88 (3) ◽  
pp. 418-426 ◽  
Author(s):  
Jennifer L. Romich ◽  
Jennifer Simmelink ◽  
Stephen D. Holt
Keyword(s):  
Low Income ◽  
Well Being ◽  
Working Poor ◽  
Tax Rates ◽  
Tax System ◽  
Two Factors ◽  
Working Families ◽  
Low Income Families ◽  
Implicit Taxation

Under some circumstances, recent reforms to policies that affect the working poor create a barrier to workers who try to increase their families' financial well-being through greater earnings. As earnings rise, benefits are reduced and taxes increase. Together these two factors may mean that accepting a raise or working more hours may not make a worker's family better off financially. This article presents an analysis of the extent of implicit taxation and describes how low-wage workers experience this phenomenon. We address three areas: how benefit programs and the tax system together create high combined tax rates, the implications of this system for low-income families' well-being, and finally, suggestions for practice and reform.

Withdrawal Location with Progressive Tax Rates

2006 ◽  
Vol 62 (6) ◽  
pp. 77-87 ◽  
Author(s):  
Stephen M. Horan
Keyword(s):  
Tax Rates ◽  
Progressive Tax

scholarly journals Welfare-to-Work: Which Policies Work and Why?

2003 ◽  
Author(s):  
RICHARD BLUNDELL
Keyword(s):  
Labour Market ◽  
New Deal ◽  
Tax Rates ◽  
Welfare To Work ◽  
Means Testing ◽  
Iron Triangle ◽  
Self Sufficiency ◽  
Working Families ◽  
The Uk ◽  
The New Deal

This chapter considers the arguments behind the expansion in welfare-to-work programmes that occurred over the last decade, and reviews the effectiveness of alternative approaches to enhancing labour-market attachment and earnings among the low skilled. It concerns the ‘iron triangle’ of welfare reform — that is the three, often conflicting, goals: raising the living standards of those on low incomes; encouraging work and economic self-sufficiency; and keeping government costs low. Section 2 considers the labour-market trends that stimulated the New Deal and Working Families Tax Credit (WFTC) reforms in the UK. Section 3 considers a number of central design features, focusing on time limits, means testing and implicit tax rates, minimum hours requirements, welfare receipt eligibility, and wage progression. This is done in the context of the design of the New Deal and of the WFTC. Section 4 moves on to evaluate specific aspects of the New Deal and WFTC reforms. Section 5 concludes with an overview of these schemes and their effectiveness, and an assessment of the appropriate design of welfare-to-work and make-work-pay programmes.

scholarly journals Alternative Policy on Progressive Tax Rate on Idle Land in the Special Capital Territory of Jakarta

2020 ◽  
Vol 10 (2) ◽  
pp. 127-137
Author(s):  
Rizki Nanda Apriani ◽  
Inayati Inayati
Keyword(s):  
Agricultural Land ◽  
Land Ownership ◽  
Tax Rates ◽  
Tax Rate ◽  
South Korean ◽  
Progressive Tax ◽  
Speculative Behavior ◽  
Ownership Rights ◽  
And Control ◽  
Legal Entities

The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations were inadequate to be applicable to non-agricultural lands or lands with ownership, or use rights. It is due to  both of them have not regulated the extent of non-agricultural land, as well as the area of land ownership rights, building use rights, and use rights either for individual or legal entities. The imposition of a progressive tax rate by looking at the length of ownership adopted by South Korean country was also considered capable of being a pretty good way dealing with this idle land problem. The results of study related to the imposition of a progressive tax rate on idle land using the excess scheme or additional collection on the building land tax has been previously imposed.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK MOBIL DENGAN DIBERLAKUKANNYA PAJAK PROGRESIF DI KOTA SURAKARTA

2017 ◽  
Vol 18 (01) ◽  
Author(s):  
Danarsi, , Siti Nurlaela , Hendro Subroto
Keyword(s):  
Quality Of Service ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Field Research ◽  
Sampling Technique ◽  
Tax Rates ◽  
Tax Rate ◽  
Progressive Tax ◽  
The City

This study aimed to analyze the influence of the understanding, the tax rate, quality of service, awareness of taxation, tax penalties on tax compliance in paying car tax with the application of progressive tax in the city of Surakarta. This study uses a survey approach field (field research) through questionnaires convey to taxpayers car in Surakarta. Respondents are taxpayers who pay motor vehicle tax in SAMSAT Surakarta. The sampling is compulsory car tax imposed progressive tax rates .The sampling technique using random sampling with a sample of 30 respondents. Methods of data analysis using multiple linear regression test. These results indicate that: Understanding and Awareness of taxation no effect on tax compliance, while the tax rate, Quality of Service and Sanctions Tax effect on tax compliance.Keywords: Understanding, tax rates, quality of service, awareness of taxation, tax  penalties, tax compliance

Sign in / Sign up

Export Citation Format

Share Document