scholarly journals Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs – eine empirische Analyse des deutschen Finanzausgleichs

2009 ◽  
Vol 58 (2) ◽  
Author(s):  
Michael Broer
Keyword(s):  
Tax Revenue ◽  
Tax Rates ◽  
Fiscal Equalization ◽  
Ability To Pay ◽  
Tax Revenues ◽  
Empirische Analyse ◽  
Per Capita ◽  
The Difference ◽  
The Right ◽  
Fiscal Equalization System

AbstractIn the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Lander above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75 %. To prevent Länder from getting payments form other Länder by lowering their own tax rates and to get the right information about their ability to pay, the revenue of taxes with taxing autonomy is standardized. But Länder could also influence their tax revenues by the number of holidays, each Land decides on its own. A Land with many own holidays will get lower tax revenues and higher payments in the fiscal equalization system than the same Land with no extra holidays. To collect the real ability to pay of the Lander in the fiscal equalization system, it is necessary to eliminate the effect of the different number of holidays. This paper shows an approach to neutralize this effect and calculates its impact to the payments of each Land in the fiscal equalization system.

Implication of Replacing the Federal and State Fuel Taxes with a National Vehicle Miles Traveled Tax

2018 ◽  
Vol 2672 (4) ◽  
pp. 32-42
Author(s):  
Yiwei Wang ◽  
Qing Miao
Keyword(s):  
Gasoline Prices ◽  
Tax Revenue ◽  
Vehicle Miles Traveled ◽  
Gasoline Tax ◽  
Tax Revenues ◽  
Empirical Estimates ◽  
Significant Difference ◽  
Fuel Taxes ◽  
The Difference ◽  
Gasoline Taxes

A vehicle miles traveled (VMT) tax is often proposed to replace fuel taxes for financing the nation’s highway and road network. In this paper, we investigate households’ driving response to driving cost changes depending on their vehicle choices. Using the empirical estimates, we simulate the vehicle usage, tax burdens, and total tax revenues generated under a possible nationwide revenue-neutral flat VMT tax. Our results confirm that, compared with the current gasoline tax, a revenue-neutral flat VMT tax can be a more stable tax revenue source. We estimate that a 50% increase in average miles per gallon would lead to a 28% decrease in the total revenues raised by the current gasoline tax, while the same amount of increase in fuel economy would increase the VMT tax revenues by 4.4 % (all relative to the 2009 baseline). In the meantime, we find no significant difference between the two types of tax in their total revenues, when the pre-tax gasoline prices fluctuate by different magnitudes. A VMT tax would be slightly more regressive than the gasoline tax, but the difference is negligible. Overall, our simulation shows that VMT tax could serve as a viable alternative to gasoline taxes.

scholarly journals ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Rofian Pujiasih ◽  
Dewi Kusuma Wardani
Keyword(s):  
Data Use ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax Rates ◽  
Potential Effectiveness ◽  
Local Revenue ◽  
Tax Revenues ◽  
Several Variables ◽  
Scientific Papers ◽  
The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

Level and Determinants of Regional Taxes in Croatia

2014 ◽  
Vol 12 (3) ◽  
pp. 329-348 ◽  
Author(s):  
Mihaela Bronic ◽  
Josip Franić
Keyword(s):  
Regression Analysis ◽  
Gdp Per Capita ◽  
Tax Revenue ◽  
Fiscal Capacity ◽  
Tax Revenues ◽  
Per Capita ◽  
The Republic

The objective of this paper is to determine whether the revenues from regional (county) taxes in the Republic of Croatia are sufficient to finance current regional expenditures, and if not, why. The results show that regional taxes in Croatia are insufficient and that, according to a regression analysis, the greatest influence on regional tax revenues has the GDP per capita of the applicable region (which is also a measure of the regional's fiscal capacity). The main conclusion is that increasing regional tax revenue in Croatia would be desirable. Moreover, an efficient fiscal equalisation system is needed to help regions with lower GDP per capita (fiscal capacity) because their possibilities to collect regional taxes are limited.

Ist im Länderfinanzausgleich die isolierte Berechnung von Grenzentzugsraten für einzelne Steuern sinnvoll?

2019 ◽  
Vol 68 (1) ◽  
pp. 74-91
Author(s):  
Michael Broer
Keyword(s):  
Simulation Analysis ◽  
Status Quo ◽  
Fiscal Equalization ◽  
Corporation Tax ◽  
Tax Revenues ◽  
The Status ◽  
Fiscal Equalization System ◽  
New System

Abstract In 2020 the new fiscal equalization system will come in force. One problem of the new system seems to be, that local tax revenues (e. g. local trade tax) are subject to much higher redistribution than under the status quo; the maximum of redistribution is higher than 100 %. But these results do ignore, that taxes could be seen as co-products. If e. g. the base of the local trade tax increases, the base of the corporation tax will raise, too. So it is not possible, to change only the revenue of one tax like the former analysis imply. Having this in mind, a simulation analysis shows, that the redistribution will always be lower than 100 %.

scholarly journals General subsidy as source of income for rural municipalities in Poland

2017 ◽  
Vol 39 (1) ◽  
pp. 57-58
Author(s):  
Sławomira Kańduła
Keyword(s):  
Coefficient Of Variation ◽  
Local Communities ◽  
Tax Revenue ◽  
Financial Policy ◽  
Fiscal Equalization ◽  
Financial Situation ◽  
Per Capita ◽  
Rural Municipalities ◽  
Horizontal Transfers

Research into the differences between income-generating capacities of rural municipalities and the effectiveness of vertical and horizontal transfers in levelling these differences reflects the financial situation of municipalities and their ability to meet the needs of local communities. The conclusions of this study can be used in the implementation of the government's financial policy. The aim of this article is to analyse and assess the effectiveness of the general subsidy for rural municipalities in Poland. The income-generating capacities of municipalities are expressed in the amount of tax revenue per capita, and its primary and secondary diversity is measured by the coefficient of variation weighted by the number of inhabitants. The study found very significant discrepancies among income-generating capacities of rural municipalities in Poland. The effectiveness of the fiscal equalization mechanism is moderately high, as individual transfers vary with respect to their "equalising power".

The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records

2014 ◽  
Vol 6 (2) ◽  
pp. 19-53 ◽  
Author(s):  
Michael P. Devereux ◽  
Li Liu ◽  
Simon Loretz
Keyword(s):  
Tax Revenue ◽  
Tax Rates ◽  
Corporate Tax ◽  
Marginal Rate ◽  
Tax Rate ◽  
Taxable Income ◽  
Corporation Tax ◽  
Tax Returns ◽  
The Difference ◽  
New Evidence

We estimate the elasticity of corporate taxable income with respect to the statutory corporation tax rate using the population of UK corporation tax returns. We analyze bunching in the distribution of taxable income at kinks in the marginal rate schedule. We decompose this elasticity into an elasticity of total income with respect to the corporation tax rate, and an elasticity of the share of income taken as profit with respect to the difference between the personal and corporate tax rates. This implies a marginal deadweight cost at the £10,000 kink of around 29 percent of tax revenue. (JEL G32, H24, H25, L25)

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH DI PROVINSI BENGKULU

2019 ◽  
Vol 6 (1) ◽  
pp. 75-85
Author(s):  
Dian Purnama Sari ◽  
Fitrawati Ilyas
Keyword(s):  
Capita Income ◽  
Secondary Data ◽  
Total Sample ◽  
Tax Revenue ◽  
Per Capita Income ◽  
Local Taxes ◽  
Tax Revenues ◽  
Normality Test ◽  
Negative Effect ◽  
Per Capita

This research aims to provide evidence the influence of per-capita income, population, and inflation on local tax revenue in province of Bengkulu during 5 years of observation, that is, since 2009 until 2013. The population in this research are all districts / cities in the province of Bengkulu. Data used in this research is secondary data publicated by Bureau of Statistics Central (BPS) Bengkulu province. The information contains data of local tax revenue, GDP, population, and inflation with a total sample of 10 districts / cities in the province of Bengkulu. Data analyzed using IBM SPSS version 20.0 with a statistical test multiple regression analysis, test the classical assumption of normality test, multicollinearity, heterocedastisity, and autocorrelation test. Hypothesis tested by using F test and t-test. The results of hypothesis testing find that the per-capita income (GDP) has possitive effect on the local tax revenues, while the population has no possitive effect, and inflation has no negative effect on local tax revenues in the district / cities of Bengkulu province.Keywords : Local Taxes, Per-Capita Income, Total population, Inflation

scholarly journals House Prices & Property Tax Revenues During the Boom & Bust: Evidence from Small-Area Estimates

2018 ◽  
Author(s):  
Christopher B Goodman
Keyword(s):  
House Prices ◽  
Local Level ◽  
Property Tax ◽  
Effective Property ◽  
Tax Revenue ◽  
Tax Rates ◽  
House Values ◽  
The Great Recession ◽  
Tax Revenues ◽  
Home Values

Although the Great Recession put the U.S. economy into a tailspin, we know little about how the changes in house prices influenced property tax collections. Using local level housing data from Zillow matched to property tax data from 1998 to 2012, two questions are examined. First, the elasticity of property tax revenue with respect to house values is estimated. Second, the timing of this elasticity is determined. The analysis rules out that local policymakers capture the entire increase of house value in property tax revenues but unable to rule out that increases in house values are completely offset by changes in effective property tax rates. Decreases in values have an elasticity between 0.3 and 0.4 and take three years for changes in values to impact property tax revenues. While property tax collections declined, local policymakers adjusted effective millage rates such that revenues did not decline as much as home values.

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK RESTORAN DI KOTA TOMOHON

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maria Debora Makalew ◽  
Grace B. Nangoi ◽  
Robert Lambey
Keyword(s):  
Fiscal Year ◽  
Tax Revenue ◽  
Potential Effectiveness ◽  
Regional Finance ◽  
Tax Revenues ◽  
The Difference ◽  
The City ◽  
Year 2013

            Restaurant tax is one of the solutions to increase local revenues, since one of the region’s largest indigenous revenues is contributed by taxes in the City of Tomohon. The purpose of this research is to know the potential and effectiveness of restaurant tax in Tomohon City. The result showed that the realization of restaurant tax obtained exceeds the target of restaurant tax that has been set but the target tax restaurant has a very far difference from the potential tax restaurant. This is evidenced by the calculation of the difference between the target of restaurant tax receipts to the potential of restaurant tax revenues. The level of tax effectiveness of Tomohon City restaurant is fiscal year 2013-2016 is considered “very effective”. It can be seen from the realization of tax revenue every year that exceeds the target of tax revenue. The result of the research can be concluded that, the tax revenue of restaurants in Tomohon City has been very effective but it does not reflect the actual potential, therefor the Regional Finance Agency of Tomohon should optimize the income of restaurant tax in order to increase the local revenue.Keywords : Restaurant Tax, Admission Potential, Effectiveness

scholarly journals PENGARUH PENDUDUK, PDRB PERKAPITA DAN HOTEL TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN/KOTA DI SUMATERA BARAT

2020 ◽  
Vol 2 (4) ◽  
Author(s):  
Tomo Pramana Putri ◽  
Alianis Alianis
Keyword(s):  
Regression Model ◽  
Total Population ◽  
T Test ◽  
Gdp Per Capita ◽  
Tax Revenue ◽  
Panel Regression ◽  
The West ◽  
Tax Revenues ◽  
West Sumatra ◽  
Per Capita

Abstract : This study aims to analyze the effect of population, GDP per capita and hotelson local tax revenues in districts / cities in West Sumatra. The data used are secondarydata in the form of panel regression in 19 districts / cities in West Sumatra province. Thesource of this data is the West Sumatra Central Statistics Agency (BPS). The variablesused in this study are population (X1), GDP per capita (X2) and hotels (X3). Themethods used in this research are: (1) Panel Regression Model (2) Classical AssumptionTest (3) t test (4) f test. The results of this study indicate that (1) total population has anegative and significant effect on local tax revenues in regencies / cities in WestSumatra. (2) PDRB Per capita has a positive and significant effect on local tax revenuesin districts / cities in West Sumatra. (3) The number of hotels has a positive andsignificant effect on local tax revenues in districts / cities in West Sumatra.Keywords: Tax Revenue, Population, PDRB Per capita, Hotel.

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