Tax Relief Requests from Medieval Dijon (1389–1449)

Chapter 4 examines how Canadian policymakers’ renewed promise to tackle child poverty translated into the Child Tax Benefit, the nonrefundable Child Tax Credit, and the Working Income Tax Benefit. Whereas the logic of tax relief served as the springboard for fiscalization in the US, the logic of income supplementation drove the process in Canada. This difference had important implications for the shape and scope of Canadian tax credits, enabling them to significantly reduce child poverty relative to the much weaker outcomes in the US. Family allowances offered policymakers an alternative to welfare as the primary method of delivering cash benefits to children. Canadian policymakers, including conservative policymakers and profamily groups, saw expanding child tax credits as a way to “take children off welfare” by redirecting benefits through a nonstigmatizing program. The initial change occurred under the Progressive Conservatives in 1992 and was consolidated under the Liberals in 1997.

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Philanthropy and Income Inequality

10.1093/oso/9780198825067.003.0014 ◽

2018 ◽

Author(s):

Elizabeth Anderson ◽

Ing-Haw Cheng ◽

Harrison Hong

Keyword(s):

Income Inequality ◽

Income Distribution ◽

Tax Policies ◽

Middle Income ◽

Alternative Models ◽

Tax Relief ◽

Bill Gates ◽

Welfare Implications ◽

Tax Cuts

Bill Gates recently argued that philanthropy by households at the top of the income distribution might help ameliorate income inequality, and that tax policies should take this into account. Much of the research in economics on giving has been focused on middle-income households, so we know very little about the motives for giving by the very rich. We provide some initial evidence on what drives the giving of the richest Americans. First, we extrapolate anthropological evidence on how status concerns might influence philanthropy. Second, since the richest own a significant amount of equity, we use the Jobs and Growth Tax Relief Act of 2003 to see how their giving responded to unanticipated tax cuts, particularly for dividends. Third, we consider the welfare implications of philanthropy as opposed to alternative models for redistributing the wealth of the extremely rich.

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TAX RELIEF THROUGH THE CONTROL OF PUBLIC EXPENDITURES

The Bulletin of the National Tax Association ◽

10.1086/bullnattax41788508 ◽

1931 ◽

Vol 16 (7) ◽

pp. 201-207

Author(s):

HARLEY L. LUTZ

Keyword(s):

Public Expenditures ◽

Tax Relief

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Towards a Circular Economy Taxation Framework: Expectations and Challenges of Implementation

Circular Economy and Sustainability ◽

10.1007/s43615-020-00002-z ◽

2021 ◽

Cited By ~ 1

Author(s):

Leonidas Milios

Keyword(s):

Circular Economy ◽

Action Plan ◽

Policy Instruments ◽

Policy Instrument ◽

Detailed Examination ◽

Raw Material ◽

The European Union ◽

Material Resource ◽

Waste Hierarchy ◽

Tax Relief

AbstractThe transition to a circular economy is a complex process requiring wide multi-level and multi-stakeholder engagement and can be facilitated by appropriate policy interventions. Taking stock of the importance of a well-balanced policy mix that includes a variety of complementing policy instruments, the circular economy action plan of the European Union (COM(2020) 98 final) includes a section about “getting the economics right” in which it encourages the application of economic instruments. This contribution presents a comprehensive taxation framework, applied across the life cycle of products. The framework includes (1) a raw material resource tax, (2) reuse/repair tax relief, and (3) a waste hierarchy tax at the end of life of products. The research is based on a mixed method approach, using different sources to analyse the different measures in the framework. More mature concepts, such as material resource taxes, are analysed by reviewing the existing literature. The analysis of tax relief on repairs is based on interviews with stakeholders in Sweden, where this economic policy instrument has been implemented since 2017. Finally, for the waste hierarchy tax, which is a novel proposition in this contribution, macroeconomic modelling is used to analyse potential impacts of future implementation. In all cases, several implementation challenges are identified, and potential solutions are discussed according to literature and empirical sources. Further research is required both at the individual instrument and at the framework level. Each of the tax proposals needs a more detailed examination for its specificities of implementation, following the results of this study.

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