scholarly journals Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was “kosten” sie?

2004 ◽  
Vol 53 (3) ◽  
Author(s):  
Alfred Boss ◽  
Thomas Elendner
Keyword(s):  
Public Sector ◽  
Political Parties ◽  
Income Tax ◽  
Tax Reform ◽  
Research Groups ◽  
Specific Research ◽  
The Public ◽  
Income Distributions ◽  
Tax Revenues ◽  
Wage Income

AbstractTax reform in Germany is proposed by political parties as well as by specific research groups. The gross wage income distributions for different groups of taxpayers are used to find out the consequences of introducing alternative rules of taxation for the wage income tax revenues. The results are supplemented to gain an impression of the overall consequences of a tax reform for the public sector′s budget. It turns out that fundamental tax reform is possible without reducing overall tax revenues if all the tax expenditures are abolished.

Assesment of the Results of Personal Income Tax Reform in Russia

2003 ◽  
pp. 61-77
Author(s):  
S. Sinelnikov-Murylev ◽  
S. Batkibekov ◽  
P. Kadochnikov ◽  
D. Nekipelov
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Reform ◽  
Personal Income ◽  
Vertical Equity ◽  
Personal Income Tax ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Revenues ◽  
Income Tax Reform

The paper contains results of the analysis of personal income tax reform in Russia in 2000, including the influence of the reform on tax base, tax revenues and progressivity of income taxation. On the basis of the theoretical model the authors formulate two main hypotheses, concerning the influence of major factors on personal income tax revenues and tax base. The first hypothesis implies that the decrease in marginal income tax rate caused the decrease in personal income tax evasion, increase in tax revenues and tax base. The second hypothesis is that the decrease in tax evasion, especially among taxpayers with high incomes, increased their tax burden and, as a result, the level of vertical equity. The paper also includes the results of empirical tests of the above hypotheses about the change in tax evasion and progressivity using the regional data in 2000 and 2001; a number of measurers in the sphere of economic policy is put forward.

Consumption Taxes, Income Taxes, and Revenue Sensitivity: States and the Great Recession

2017 ◽  
Vol 47 (2) ◽  
pp. 349-381
Author(s):  
Howard Chernick ◽  
Cordelia Reimers
Keyword(s):  
Great Recession ◽  
Income Tax ◽  
Income Taxes ◽  
Consumption Tax ◽  
Income Class ◽  
The Great Recession ◽  
Income Distributions ◽  
Tax Revenues ◽  
State Income ◽  
Consumption Taxes

This article uses an income-distributional approach to state tax sensitivity to examine the assumption that consumption taxes are more stable than income taxes. We estimate the 2007 to 2009 change in tax revenues as a function of state income distributions and tax burdens by income class. We estimate tax burdens as a function of income tax shares and consumption tax shares. We then simulate the change in tax revenues with tax shares at the national average. If high-income-tax states were to lower their reliance on this tax, the revenue decline during the recession would have been greater. For high consumption tax states, the revenue decline under higher income tax shares would have been smaller. Had they shifted toward consumption taxes, income tax reliant states would not have reduced the cyclical sensitivity of tax revenues during the Great Recession. The interaction between tax burdens and recession shocks by income class is key to these results.

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PADA KPP BITUNG

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Regina Laurensana Tuwaidan ◽  
Jullie J. Sondakh ◽  
Inggriani Elim
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Secondary Data ◽  
Research Results ◽  
The Public ◽  
State Revenue ◽  
Tax Revenues ◽  
Revenue Sources ◽  
Directorate General

State Revenue sources used to funance goverment ecpenditure and development one of which is taxes. Tax revenues indirectly aimed at improving the welfare and prosperity of the community. Thus study aimed to determine the influence of level of private taxpayer to the receipt of income tax article . The duty of Manado Primary Tax Office is to perform the basic tasks of Directorate General Of Taxation in Country’s revenue. This study uses is the analytical method used is simple linier regression statical analysis and also use the secondary data is the tax letter of incoming payment on time and the amount of income tax article payer which is registered in Bitung Primary Tax Office from january 2009 until july 2012. The research results reveals that the level of complience of private taxpayer amount has no significant effect to the receipt of income tax article . This is because they lack the awareness of the public in the Bitung city the importance of paying on time and the tax letter of incoming payment on time there are reports of naught calculation tax.

scholarly journals Dans un système fédéral le gouvernement central doit-il essayer d’imposer l’harmonisation fiscale?

2009 ◽  
Vol 58 (4) ◽  
pp. 493-513 ◽  
Author(s):  
Gérard Bélanger
Keyword(s):  
Public Sector ◽  
Economic Efficiency ◽  
Income Tax ◽  
Corporate Taxes ◽  
Discretionary Power ◽  
Tax Collection ◽  
The Public ◽  
Tax Sharing ◽  
Fiscal Harmonization ◽  
Regional Governments

Abstract After an examination of the various forms of income tax sharing in federal countries, the paper summarizes the arguments in favour of fiscal harmonization and the means of achieving it. Finally it raises objections to both the objective of fiscal harmonization and the need to impose it. Imposed harmonization appears to be a source of monopolization that increases the discretionary power of the public sector over the citizen by facilitating tax collection. It works against economic efficiency which requires preserving the onerous character of taxation. However, harmonization may simply be the spontaneous result of the desire of government to minimize the inefficiency costs of their taxes. For example, regional governments avoid excessive differentiations in corporate taxes to avoid scaring off business.

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