Choosing Justice in Experimental Democracies with Production

1990 ◽  
Vol 84 (2) ◽  
pp. 461-477 ◽  
Author(s):  
Norman Frohlich ◽  
Joe A. Oppenheimer
Keyword(s):  
Distributive Justice ◽  
Support Programs ◽  
Democratic Participation ◽  
Income Support ◽  
Laboratory Setting ◽  
Production Environment ◽  
Tax System ◽  
Direct Participation ◽  
The Stability ◽  
Taxation System

We examine in a laboratory setting how direct participation in choosing a principle of distributive justice and a tax system impinges on subjects' attitudes and subsequent productivity when they participate in a task, produce income, and then experience losses or gains according to the tax system. Experience with a redistributive principle and its associated taxation system in a production environment does not detract from overall acceptance of the distributive principle, particularly for subjects who participate in choosing the principle. Participation in discussion, choice, and production increases subjects' convictions regarding their preferences. For these subjects (especially recipients of transfers) productivity rises significantly over the course of the experiments. No such effect is evident for subjects who do not participate in setting the regime under which they are to labor. The results' implications for questions of democratic participation and the stability of income support programs are drawn.

Achieving Environmental and Fiscal Goals in Lithuania using Environmental Taxes

Ekonomika ◽  
2002 ◽  
Vol 58 ◽  
Author(s):  
Remigijus Čiegis ◽  
Vidmantas Jankauskas ◽  
Dalia Štreimikienė
Keyword(s):  
System Analysis ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Methodological Issues ◽  
Tax System ◽  
Strategic Actions ◽  
Damage Costs ◽  
Accession Countries ◽  
Taxation System ◽  
New System

The main aim of this article is to analyse and compare the former and revised system of environmental taxes in Lithuania. Conceptual, analytical and methodological issues associated with the use of these instruments in the Lithuanian context are thoroughly discussed. Comparative and system analysis allows revealing deficiencies of the previous system of taxes and positive features of the new system. Comparison of pollution taxes available in Lithuania with the damage costs related to these pollutants emissions as well as comparison of environmental taxes with those of EU and accession countries allows to evaluate the efficiency of existing tax system in Lithuania and provide recommendations for strategic actions with respect of increasing effectiveness of existing environmental taxation system.

Aftermath Effect Of GST On Consumer Purchasing Power

2019 ◽  
Vol 118 (5) ◽  
pp. 122-131
Author(s):  
S. Thowseaf ◽  
M. Ayisha Millath ◽  
K. Malik Ali
Keyword(s):  
Living Standard ◽  
Purchasing Power ◽  
Percentage Increase ◽  
Defense System ◽  
Key Factors ◽  
Predominant Role ◽  
Tax System ◽  
Significant Difference ◽  
The Individual ◽  
Taxation System

Tax is an important source of income for the country. It is through tax; country strengthens its defense system, infrastructure, and government. Hence, tax system plays a predominant role in developing country’s economy. The complication in taxation system and liberty for taxpayers are key factors generating loopholes for corruption. GST is superior taxation system over VAT but, if neither properly implemented nor scrutinized according to the economy, it is people residing get affected.  GST taxation system is capable of increasing legal transaction, reducing corruption and complexity that exists in current taxation. India is 166th country to adopt GST and GST taxation slab in India is 0%, 5%, 12%, 18% and 28%.  Although average Tax levied is 14.8750% in India, it is 28% tax that is levied for most of the commodities, which are directly or indirectly used in everyday life of common individuals. Despite, GST being favorable to distributor in-terms of profit and government to attain tax by increasing legal transaction through invoice. It is noted that for the same percentage of taxation, the amount does not vary for VAT and GST. The tax slab decreased for 71 commodities and no change in 21 commodities; there has been an increase in tax slab for 60 commodities. 26% taxation was levied for most commodities considered was currently levied by 28% taxation which is greater than before. It was found that average tax percentage reduced was calculated to be 6.07143. The average tax percentage increase was calculated to be 4.7833 percentage for the considered commodities. The overall tax average tax percentage is estimated to be 14.8750% which does not have a significant difference concerning tax levied before GST, which was calculated to be 15.7829% for considered commodities. Therefore, the consumer purchasing power and overall living standard of the individual in India will remain almost same.

scholarly journals Lack of Uniformity in the Israeli Property Tax System 1997–2017

2020 ◽  
Vol 13 (12) ◽  
pp. 327
Author(s):  
Avi Perez
Keyword(s):  
Developing Countries ◽  
Real Estate ◽  
Central And Eastern Europe ◽  
Property Tax ◽  
Measurement Methods ◽  
Tax System ◽  
Tel Aviv ◽  
Unique Data ◽  
The World ◽  
Taxation System

There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.

scholarly journals Did We Lose the War on Poverty?

1998 ◽  
Vol 12 (1) ◽  
pp. 79-96 ◽  
Author(s):  
Dale W Jorgenson
Keyword(s):  
Household Income ◽  
Well Being ◽  
War On Poverty ◽  
Support Programs ◽  
Accurate Assessment ◽  
Income Support ◽  
Poverty Level ◽  
The Impact ◽  
The U.S ◽  
Economic Well Being

Official U.S. poverty statistics based on household income imply that the proportion of the U.S. population below the poverty level reached a minimum in 1973, giving rise to the widespread impression that the elimination of poverty is impossible. By contrast, poverty estimates based on household consumption have fallen through 1989 and imply that the war on poverty was a success. This paper recommends replacing income by consumption in official estimates of poverty in order to obtain a more accurate assessment of the impact of income support programs and economic growth on the level and distribution of economic well-being among households.

scholarly journals German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

2015 ◽  
Vol 16 (30) ◽  
pp. 1-17
Author(s):  
Florin Dumiter ◽  
Florin Turcas ◽  
Anca Opret
Keyword(s):  
Automotive Industry ◽  
System Analysis ◽  
The European Union ◽  
Double Taxation ◽  
Tax System ◽  
German State ◽  
Tax Legislation ◽  
Practical Analysis ◽  
National Tax ◽  
Taxation System

Abstract This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

scholarly journals Some effects of price and income support programs on marginal farms

1961 ◽  
Author(s):  
Homer C. Evans ◽  
W. W. Armentrout ◽  
Robert L. Jack
Keyword(s):  
Support Programs ◽  
Income Support
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