Public revenue in India: Trend and effect

This article integrates parallel literatures about the determinants of redistribution across place. Using regression-based path analysis, we explore how tax burden mediates the relationship between political conditions and charitable contributions. Our analysis indicates that counties with a higher proportion of people voting Republican report higher charitable contributions, and tax burden partially mediates this relationship. However, the effect of political ideology on charitable contributions is nonlinear. As the proportion voting Republican in non-Republican-dominated counties increases, the predicted levels of charitable giving actually decreases. In contrast, as the proportion voting Republican increases in Republican-dominated counties, charitable contributions increase. Higher levels of political competition decrease charitable giving, again with partial mediation by tax burden. We also find that the “crowding in” effect of lower tax burdens on charitable giving only partially compensates for the loss of public revenue. Ultimately, total levels of redistribution—both private and government—are higher in Democratic-leaning counties.

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Analysis of per capita revenue in catarinian municipalities according to net current revenue

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 ◽

10.21680/2176-9036.2019v11n2id18169 ◽

2019 ◽

Vol 11 (2) ◽

Author(s):

Roberto Zolet ◽

Gilvane Scheren ◽

Celso Galante

Keyword(s):

Capita Income ◽

Quantitative Research ◽

The State ◽

Social Policies ◽

Per Capita Income ◽

Santa Catarina ◽

Significant Discrepancy ◽

Per Capita ◽

Public Revenue

Purpose: The objective of this research was to identify the per capita income in the municipalities of Santa Catarina based on Net Current Revenue and the relation between own revenues, transfers with the capacity of each municipality. Methodology: The present study, with regard to the objectives as descriptive, as it seeks to analyze public revenue per capita, analogous to procedures is characterized as documentary, since it makes possible, from the published reports, in relation to the approach to the problem, as quantitative research, using values and their correlations. The period under analysis comprises the years 2015 and 2016. The sample consists of 295 municipalities in Santa Catarina. Results: The results show that, in the stratification and analysis, the Per Capita Net Current Revenue by size of Municipality, to which the larger municipalities have, proportionally, a better distribution of the municipal collection, which culminates in a greater capacity to cope with the demands social policies. On average, the per capita net current revenue of the municipalities of Catarinenses in the years 2015 and 2016 was R $ 3,332.61, with a variation between the minimum and maximum per capita income of R $ 1,377.24 and R $ 8,055.16, which shows a significant discrepancy between the analyzed municipalities. Contributions of the Study: Considering the values received by the municipalities of Santa Catarina, the research sought to demonstrate and clarify the influence of values received from the Union and the State for investment and maintenance of activities, depending on the population and size of each municipality.the planning and funding of resources for the benefit of the population.

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Impact of the volatility of resource revenue on non-resource revenue volatility

Journal of Economics and Development ◽

10.1108/jed-07-2020-0094 ◽

2020 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Sena Kimm Gnangnon

Keyword(s):

Empirical Analysis ◽

Economic Diversification ◽

Data Set ◽

Content Type ◽

Generalized Methods Of Moments ◽

Public Revenue ◽

Revenue Volatility ◽

The Stability ◽

Methods Of Moments ◽

The Empirical Analysis

PurposeThis paper investigates the effect of the volatility of resource revenue on the volatility of non-resource revenue.Design/methodology/approachThe empirical analysis has utilized an unbalanced panel data set comprising 54 countries over the period 1980–2015. The two-step system generalized methods of moments (GMM) is the main economic approach used to carry out the empirical analysis.FindingsResults show that resource revenue volatility generates lower non-resource revenue volatility only when the share of resource revenue in total public revenue is lower than 18%. Otherwise, higher resource revenue volatility would result in a rise in non-resource revenue volatility.Research limitations/implicationsIn light of the adverse effect of volatility of non-resource revenue on public spending, and hence on economic growth and development prospects, countries whose total public revenue is highly dependent on resource revenue should adopt appropriate policies to ensure the rise in non-resource revenue, as well as the stability of the latter.Practical implicationsEconomic diversification in resource-rich countries (particularly in developing countries among them) could contribute to reducing the dependence of economies on natural resources, and hence the dependence of public revenue on resource revenue. Therefore, policies in favour of economic diversification would contribute to stabilizing non-resource revenue, which is essential for financing development needs.Originality/valueTo the best of our knowledge, this topic has not been addressed in the literature.

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Tax Expenditure and Public Expenditure in the UK

Journal of Social Policy ◽

10.1017/s0047279400023096 ◽

1986 ◽

Vol 15 (1) ◽

pp. 23-49 ◽

Cited By ~ 8

Author(s):

Margaret Wilkinson

Keyword(s):

Income Tax ◽

Public Expenditure ◽

Personal Income ◽

Public Expenditures ◽

Personal Income Tax ◽

Tax System ◽

Tax Expenditures ◽

Tax Expenditure ◽

Public Revenue ◽

The Uk

ABSTRACT‘Tax expenditures’ are public revenue losses which result from special allowances and reliefs given to various categories of taxpayer for reasons of economic and social policy. In 1983/4 tax expenditures in the personal income tax system cost nearly £11 billion which was equal to 35 per cent of revenue from personal income tax or 9 per cent of total public expenditure. This paper assesses their significance in the context of public expenditure and tax policy. It identifies those allowances and reliefs in the personal income tax system which may be regarded as tax expenditures, evaluates them and compares their cost with direct expenditures in similar areas. Many tax expenditures are inequitable and inefficient; and they are difficult for governments to control. If they were reduced some public expenditures could be protected from cuts, or the general burden of income tax could be reduced.

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