Book Reviews

2017 ◽  
Vol 55 (4) ◽  
pp. 1624-1626
Keyword(s):  
Low Income ◽  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
College Attendance ◽  
Capital Gains ◽  
Policy Implications ◽  
Economic Research ◽  
Status Report ◽  
The University

Amanda Griffith of Wake Forest University reviews “The Economics of Tax Policy,” by Alan J. Auerbach and Kent Smetters. The Econlit abstract of this book begins: “Eleven papers, prepared for a conference held at the Brookings Institution in December 2015, plus commentary, present nontechnical reviews of insights gained from recent economic research that can inform the policy process and provide an overview of the major areas of tax analysis. Papers discuss tax reform in a changing economy; effects of income-tax changes on economic growth; environmental taxation; tax compliance and enforcement—an overview of new research and its policy implications; economic and distributional effects of tax-expenditure limits; tax benefits for college attendance; tax policy toward low-income families; the economics of corporate- and business-tax reform; US capital gains and estate taxation—a status report and directions for a reform; tax policy and retirement savings; and fundamental tax reform—a comparison of three options. Auerbach is Robert D. Burch Professor of Economics and Law and Director of the Burch Center for Tax Policy and Public Finance at the University of California, Berkeley. Smetters is Boettner Chair Professor with the Wharton School at the University of Pennsylvania.”

The Effect of Tax Reform on the Dairy Farmer

1973 ◽  
Vol 2 (2) ◽  
pp. 80-88
Author(s):  
E.L. LaDue ◽  
W.R. Bryant
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Tax Reform ◽  
Capital Gains ◽  
Dairy Farmer ◽  
Competitive Disadvantage ◽  
Tax Loss ◽  
Tax Accounting

Recent Congressional testimony has focused on the desirability of eliminating certain income tax “preferences” that are important in agriculture. Specifically, separate proposals have urged that capital gains treatment pertaining to livestock, vineyards and orchards be eliminated and that the cash method of tax accounting no longer be permitted. The justification for these proposals is based on the continued activity of wealthy individuals in tax loss or tax sheltered farming, despite provisions of the Tax Reform Act of 1969 to limit such ventures. Furthermore, it is argued that these tax preferences result in a greater subsidy to the high tax bracket individual than low tax bracket individual and thus place low income bonafide farmers at a competitive disadvantage which could force them out of business.

scholarly journals Review Reformasi Sistem Perpajakan di Norwegia: Suatu Pembelajaran bagi Reformasi Perpajakan Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 1-13
Author(s):  
Maria R.U.D. Tambunan
Keyword(s):  
Big Data ◽  
Welfare State ◽  
Critical Review ◽  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Profit Shifting ◽  
Productivity Improvement ◽  
The Government ◽  
Taxation System

ABSTRACTThis article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with high tax ratio. It is also a state which has succeed to realize welfare and income distribution without distort domestic economic stabilization. In this article, it is discussed how the Norwegian government fully aware of the role of tax reform as a mandatory task to reach the state objective by optimizing taxation as instrument of social welfare, productivity improvement and stimulus to realize friendly investment environment. Several tax reform agendas such as reduction of corporate income tax, prevention on profit shifting and until the optimization of the use of big data to support the tax reform. Indonesia on its tax reform agenda which has been commenced in 1983 has transformed significantly for many aspects such as administrative affairs and the way the government to implement the tax policy. These measures have aligned with global tax trend. However, several works remain such less optimize tax ratio during the last one decade.Keywords: tax reform, taxation system, tax administration, tax compliance, tax policy ABSTRAKArtikel ini merupakan critical review sekaligus sebagai sarana pembelajaran bagi sistem perpajakan di Indonesia atas reformasi sistem perpajakan yang dilakukan oleh pemerintah Norwegia sebagai salah satu dari kelompok negara welfare state yang oleh OECD dinilai berhasil memiliki tax ratio yang cukup tinggi sekaligus mampu menciptakan pemerataan penghasilan tanpa mendistorsi kegiatan ekonomi domestik.  Dalam artikel ini diuraikan bagaimana pemerintah Norwegia memahami sepenuhnya bahwa reformasi pajak merupakan suatu keniscayaan untuk mencapai tujuan negara yaitu menggunakan instrumen pajak sebagai instrumen pemerataan sosial, peningkatan produktivitas dan stimulus untuk mewujudkan lingkungan ekonomi yang ramah terhadap investasi. Beberapa agenda reformasi yang diulas seperti kebijakan penurunan tarif pajak penghasilan korporasi, pencegahan terjadinya profit shifting hingga pengoptimalan penggunaan teknologi dan big data dalam sistem perpajakan. Indonesia dalam perjalanan reformasi perpajakan sejak 1983 telah mengalami perubahan yang cukup signifikan baik dalam hal administrasi dan implementasi kebijakan pajak sesuai dengan tren reformasi perpajakan global. Namun, catatan penting dalam perjalanan reformasi perpajakan Indonesia adalah masih rendahnya tingkat kepatuhan dan masih rendahnya tax ratio Indonesia dalam kurun waktu satu decade terakhirKata kunci: reformasi perpajakan, sistem perpajakan, administrasi perpajakan, kepatuhan, kebijakan pajak.

scholarly journals Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital

2020 ◽  
Vol 1 (2) ◽  
pp. 119-125
Author(s):  
Redo Alpha Hernando ◽  
Dian Wahyudin
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Public Trust ◽  
Tax Administration ◽  
State Revenue ◽  
Optimal Tax ◽  
Descriptive Qualitative

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration

scholarly journals Does tax competition make tax reform essential?

2014 ◽  
Vol 4 (2-3) ◽  
Author(s):  
Maja Klun
Keyword(s):  
Low Income ◽  
Tax Competition ◽  
Tax Policy ◽  
Tax Reform ◽  
Foreign Capital ◽  
High Income ◽  
Tax Burden ◽  
Policy Measures ◽  
National Economies ◽  
Income Taxpayers

Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy. Tax policy measures that tax mobile or foreign capital at significantly lower rates are known as harmful tax competition. Some recent corrections to the tax code and proposed tax amendments in Slovenia represent an attempt to relieve the burden on the taxpayer. This paper compares the taxation of high income taxpayers, low income taxpayers, taxpayers with passive income, and the taxation of businesses in Slovenia and neighbouring countries. The comparison indicates that Slovenian taxpayers with a high income have a higher tax burden than in neighbouring countries, while low income taxpayers have one of the highest burdens. The same applies to passive income. The tax burden on businesses ranks in the middle.

Conference Reports

2004 ◽  
Vol 54 (3) ◽  
pp. 377-386
Author(s):  
Anita Pelle ◽  
László Jankovics
Keyword(s):  
Hungarian Academy ◽  
Economic Research ◽  
Foreign Direct Investments ◽  
Central Eastern Europe ◽  
Continuity And Change ◽  
Economic Association ◽  
Regional Committee ◽  
The University ◽  
Academy Of Sciences ◽  
European University

(1) The Halle Insitute for Economic Research (Institut für Wirtschaftsforschung Halle, IWH) in cooperation with the European University Viadrina, Frankfurt an der Oder held a conference on 13-14 May 2004 in Halle (Saale), Germany on Continuity and Change of Foreign Direct Investments in Central Eastern Europe. (Reviewed by Anita Pelle); (2) The University of Debrecen, Faculty of Economics and Business Administration in cooperation with the Regional Committee of the Hungarian Academy of Sciences and the Hungarian Economic Association organised an international symposium on the issue of Globalisation: Challenge or Threat for Emerging Economies on 29 April 2004 in Debrecen, Hungary. (Reviewed by László Jankovics)

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

Building research capacity and capabilities in Fiji: are we there yet?

2020 ◽  
Vol 21 (5) ◽  
pp. 265-271
Author(s):  
Jyotishna Mudaliar ◽  
Bridget Kool ◽  
Janice Natasha ◽  
Judith McCool
Keyword(s):  
Low Income ◽  
Research Capacity ◽  
Research Knowledge ◽  
Research Skills ◽  
Research Findings ◽  
Access And Quality ◽  
The University ◽  
Local Investigator ◽  
Research Capacity Development

Introduction: A barrier to local investigator-led research in low income settings, is the limited availability of personnel with appropriate research skills or qualifications to conduct the type of research required for evidence-informed policy making to improve access and quality of health care. In response to this, Fiji National University’s College of Medicine, Nursing and Health Sciences in Fiji, collaborated with academics based at the University of Auckland, New Zealand to deliver a series of research capacity development workshops in Fiji. Methods: Participants who attended any of the nine workshops (n=123) were contacted via email to take part in a brief survey regarding their perceptions of the effectiveness of the research capacity building workshops. Of the possible 123 participants, 80% (n=76) completed the questionnaire.  Results: Findings demonstrate that the majority of participants reported that they had gained research skills from the workshops (75%) including proposal development skills (68%) and knowledge of appropriate research methods (59%). Furthermore, 70% agreed that the workshops built their research confidence.  Since attending a workshop, 18% of respondents had successfully applied and received funding for research grants and/or fellowships.  Barriers to conduct research included workload (75%), lack of research knowledge, experience or skills (51%), and lack of institutional support (41%). Suggestions for future workshops included: more focus on data analysis, regular courses rather than ‘one offs’, and preparation of research findings (e.g. publications). Conclusion: Our findings indicate that research workshops of this nature may increase individual research capabilities but sustained, locally led initiatives, backed by institutional and supplementary technical support are essential.

scholarly journals Entrepreneurial intention: An analysis of the role of Student-Led Entrepreneurial Organizations

2021 ◽  
Author(s):  
Giuliano Sansone ◽  
Elisa Ughetto ◽  
Paolo Landoni
Keyword(s):  
Entrepreneurial Intention ◽  
Policy Implications ◽  
Policy Makers ◽  
Student Entrepreneurship ◽  
Entrepreneurial Organizations ◽  
Entrepreneurial Activities ◽  
The University ◽  
The Impact ◽  
The Empirical Analysis

AbstractAlthough a great deal of attention has been paid to entrepreneurship education, only a few studies have analysed the impact of extra-curricular entrepreneurial activities on students’ entrepreneurial intention. The aim of this study is to fill this gap by exploring the role played by Student-Led Entrepreneurial Organizations (SLEOs) in shaping the entrepreneurial intention of their members. The analysis is based on a survey that was conducted in 2016 by one of the largest SLEOs in the world: the Junior Enterprises Europe (JEE). The main result of the empirical analysis is that the more time students spent on JEE and the higher the number of events students attended, the greater their entrepreneurial intention was. It has been found that other important drivers also increase students’ entrepreneurial intention, that is, the Science and Technology field of study and the knowledge of more than two foreign languages. These results confirm that SLEOs are able to foster students’ entrepreneurial intention. The findings provide several theoretical, practical and public policy implications. SLEOs are encouraged to enhance their visibility and lobbying potential in order to be recognized more as drivers of student entrepreneurship. In addition, it is advisable for universities and policy makers to support SLEOs by fostering their interactions with other actors operating in the entrepreneurial ecosystem, who promote entrepreneurship and technology transfer activities. Lastly, this paper advises policy makers to assist SLEOs’ activities inside and outside the university context.

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