scholarly journals The Death of the Income Tax (or, the Rise of America's Universal Wage Tax)

2018 ◽  
Author(s):  
Edward J. McCaffery
Keyword(s):  
Income Tax ◽  
Wage Tax

Income Tax, Wage Tax, and Optimal Tax

1976 ◽  
Vol 4 (1) ◽  
pp. 3-15
Author(s):  
Eitan Berglas
Keyword(s):  
Labor Supply ◽  
Income Tax ◽  
High Income ◽  
Tax System ◽  
Wage Subsidies ◽  
Optimal Tax ◽  
Negative Income ◽  
Aggregation Problem ◽  
Wage Tax ◽  
Negative Income Tax

Recent studies find wage subsidies (WS) to be superior to negative income tax (NIT). However, these studies suffer from a serious aggregation problem. A model is suggested in which these aggregation problems are avoided. In this model there exists a WS schedule that increases labor supply compared with an equally costly NIT. However, the WS may be Pareto inferior. Furthermore, for high income workers given any income tax system it is always possible to find a wage tax system which both is Pareto superior and increases labor supply. The merits of the model and its implications for other optimal income tax studies are critically discussed.

Invariant Resource Supply and Tax Incidence in a Lifecycle Growth Model

1988 ◽  
Vol 16 (4) ◽  
pp. 482-492 ◽  
Author(s):  
M. Kevin McGee
Keyword(s):  
General Equilibrium ◽  
Growth Model ◽  
Income Tax ◽  
Equilibrium Analysis ◽  
Elasticity Of Substitution ◽  
Labor Income ◽  
Flat Rate ◽  
Long Run ◽  
Wage Tax ◽  
Wage Income

The incidences of wage, income, interest, output, and expenditure taxes are examined in a dynamic general equilibrium growth model. It is shown that a flat-rate income tax and a general sales tax have the same incidence; if the production function is Cobb-Douglas (unit elasticity of substitution), both are borne entirely by labor income. Feldstein's finding that a proportional capital income tax is partly shifted onto labor income is shown to hold even when saving elasticities are zero. A proportional wage tax reduces after tax wage income by more than the tax, while increasing interest income, demonstrating that labor bears more than a 100% share of this tax's burden. These results are compared to the incidence results of static general equilibrium analysis. It is shown that the general equilibrium results hold in the long run only if the production elasticity of substitution is infinite.

Bürgerentlastungsgesetz Krankenversicherung: Ambivalente Effekte auf die Lohnsteuer

2011 ◽  
Vol 60 (1) ◽  
Author(s):  
Sven Stöwhase
Keyword(s):  
Income Tax ◽  
The Other ◽  
Income Taxation ◽  
Tax Law ◽  
Work Incentives ◽  
Total Revenue ◽  
Tax System ◽  
Wage Tax ◽  
Wage Earners ◽  
Tax Payers

AbstractFrom 2010 on, a new tax law („Bürgerentlastungsgesetz“), which allows for more generous deductions, lowers total revenue from income taxation by more than 9 billion Euros per year. In addition, this new law leads to extensive changes concerning the source taxation of wage income. The present paper explores these effects and shows that wage taxes increase for some tax payers, despite the fact that their final tax liability decreases. On the other hand, the new law reduces the wage tax of secondary wage earners and thereby helps to diminish the negative work incentives associated with the German income tax system.

Regime of Fiscal Incorporation (RIF): A Tool That Gives Competitiveness to Start-Ups in Mexico

2018 ◽  
Vol 9 (12) ◽  
pp. 1042-1046
Author(s):  
Tadeo Armando Barrón López ◽  
Keyword(s):  
Latin America ◽  
Income Tax ◽  
Appropriate Use ◽  
Old Regime ◽  
Advantages And Disadvantages ◽  
Start Ups

The following text will show the different tax forms for a newly created company to become competitive, analyze the subsidies they have in a federal tax (Income Tax), compare the tax incorporation regime (RIF) with The old regime of small taxpayers (REPECO), analyzes the advantages and disadvantages of the appropriate use of RIF for start-ups, and finally, the tax incorporation regime is compared with similar ones in Latin America, reflecting on tax contributions Which each government has to raise so that its governments are efficient and effective within a country.

THE ECONOMIC EXISTENCE OF THE STATE IS IMPLEMENTED IN TAXES

2018 ◽  
pp. 356-358
Author(s):  
Oleg I. Mariskin
Keyword(s):  
Income Tax ◽  
Western Siberia ◽  
The State ◽  
Tax Reforms ◽  
Poll Tax

The review on the book: Kirillov A. K. From the Poll Tax to Income Tax: Tax Reforms of Capitalistic Russia and Their Implementation in Western Siberia in the second half of the XIX – early XX century. Novosibirsk, 2017, 178 p.

The Fiscal Effects of Economic Immigration on Subnational Government Finance in Poland

e-Finanse ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 45-58
Author(s):  
Marzanna Poniatowicz ◽  
Agnieszka Piekutowska
Keyword(s):  
Social Policy ◽  
Income Tax ◽  
Research Question ◽  
Personal Income Tax ◽  
Government Finance ◽  
Subnational Government ◽  
Migration Research ◽  
The Impact ◽  
High Share

AbstractThe aim of the paper is to analyse the effects of economic immigration on subnational government finance (SNG) in Poland. The goal to achieve is to answer the following research question: what are the fiscal effects of immigration on SNG budget revenues and expenditures. To answer this question, logarithmic models were developed. The analysis refers to the years 2007-2016. In this respect, data from Statistics Poland - referring to budget revenues and expenditures of communes, cities of district status, districts and voivodeships - were used. As far as immigration statistics are concerned, data from the Ministry of Family, Labour and Social Policy were used. The results indicate an increase in both revenues and expenditures of SNG as a result of immigration. Such results can be explained inter alia by the nature of migration - research were focused on economic immigration. Results confirm that the level of employment of foreigners is one of the determinants shaping the fiscal effect of immigration. Moreover, the impact of economic immigration on SNG budget revenues and expenditures depends on the structure of this budget. This explains the differentiated results of the analysis of the impact of immigration on SNG in different countries. The positive correlation between immigration and SNG revenues in Poland can be associated with a high share of subnational governments in personal income tax revenues as this tax is one of the main categories of SNG revenues. Furthermore, results show that the impact of immigration on local government budgets in Poland is modest. This confirms the conclusions drawn by other authors (e.g. Auerbach and Oreopoulos), that in the long term, immigration cannot be considered as a potential instrument for resolving fiscal imbalances.

Sign in / Sign up

Export Citation Format

Share Document