scholarly journals PENGARUH PAJAK PENGHASILAN TERHADAP KESEJAHTERAAN: SUATU MODEL TEORITIS

2009 ◽  
Vol 10 (1) ◽  
pp. 125
Author(s):  
Eddy Suratman
Keyword(s):  
Theoretical Model ◽  
Public Goods ◽  
Income Tax ◽  
Free Rider ◽  
Private Goods ◽  
Free Riders ◽  
Change Effect ◽  
Property Income ◽  
The Government ◽  
Tax Payers

Tax affects distortion on economy. To minimize the distortion, the government canonically switches the income resources to income tax from other types of tax deemed to have the least distortion. Furthermore, the increase of this income tax will affect the prosperity of the tax payers. This writing is aimed to develop a theoretical model of: firstly, change effect of income tax on income and leisure; secondly, change effect of income tax on consumptions of private goods and public goods; and thirdly, change effect of income tax on prosperities of tax payers and free rider. This writing indicates that (1) work and leisure hours are bound with time endowment, payment and property income after tax and utility parameter; (2) Income tax increase will promote leisure, thus income after tax will decrease; (3) As individuals, income tax payers can see this change positive or negative; and (4) Free riders will get their prosperity improved from income tax increase.

scholarly journals An Analysis of Government Interventions in Addressing Market Failures Caused by Non-Excludable and Non-Rivalrous Public Goods Based on COVID-19 Vaccination Cases

2021 ◽  
Vol 4 (5) ◽  
pp. 89-92
Author(s):  
Wenqing Chen
Keyword(s):  
Public Goods ◽  
Market Failure ◽  
Free Rider ◽  
Market Failures ◽  
Vaccination Programs ◽  
Government Interventions ◽  
Private Goods ◽  
Free Rider Problem ◽  
Intervention Measures ◽  
The Government

The non-excludable and non-rivalrous characteristics of public goods distinguish them from private goods. The existence of these two characteristics leads to the “free rider problem” and the variation problem, making the market supply less than the actual demand, thus causing market failure. The government should therefore intervene against this impact. At the beginning of 2020, the global outbreak of the novel COVID-19 brought significant harm to various countries, races, and groups of people. In the second half of 2020, several companies developed vaccines, which are able to fundamentally block the transmission of the virus. However, as vaccines have been reducing the severity of the epidemic in certain regions, the situation somewhat reflects non-excludability and non-rivalry, in which before officially being listed in vaccination programs, the society may have the thought of “vaccination would reduce the risk of transmission; thus, I can enjoy the reduced risk of everyone being vaccinated without paying for it.” For this reason, most countries have been purchasing vaccines for the public through government appropriations to solve the free-rider problem. It can be said that in the face of market failure caused by public goods, the government should carry out timely intervention measures, including taxation and government appropriation, to avoid negative impacts from the characteristics of public goods.

Political Centralization and Labour Coercion: Latin America and Russia in Comparative Perspective

Itinerario ◽  
1997 ◽  
Vol 21 (1) ◽  
pp. 137-156 ◽  
Author(s):  
Mario Pastore ◽  
Herman Freudenberger
Keyword(s):  
Latin America ◽  
Public Goods ◽  
Basic Principle ◽  
Free Riding ◽  
Free Rider ◽  
The Other ◽  
Comparative Perspective ◽  
Transactions Costs ◽  
Free Rider Problem ◽  
The Government

Government requires coercion, if only to arrest free riding. Physical coercion alone may not suffice for this purpose, however, and ideological means may be needed as well. This basic principle underlies all government. In market economies the coercive capabilities of government may be expected to be financed out of taxes ultimately levied on factor owners' money incomes, that is, on wages, profits, and rent. On the other hand, in economies where markets have not developed due to high transactions costs individuals' contributions to the provision of public goods will take the form of payments in kind and labour services. In this case, the free rider problem suggests labourers will attempt to shirk; the government, therefore, will have to compel labourers to work and, therefore, will appear to be coercing labour even though it may only be seeking to curtail shirking.

scholarly journals Public Goods: Re-examination, Related Concepts and Distinctions

2021 ◽  
Vol 251 ◽  
pp. 03062
Author(s):  
Jing Chen
Keyword(s):  
Public Goods ◽  
Empirical Evidence ◽  
Work Experience ◽  
Final Part ◽  
Private Goods ◽  
The Public ◽  
Academic Literature ◽  
The Government

The essay is aiming at answering‘How do economists distinguish between public goods and private goods? What problems does the existence of public goods pose for the market? How might the government intervene to address the problems of public goods? Illustrate with an example or examples drawn from your work experience or the academic literature’. This essay consists of three parts exploring different issues related to the resolution of public goods and externalities problems. The first section is to identify the public goods and private goods from an economic scope. Whereas the second part is to explore the possible obstacles the public goods would pose for the market. And the final part is to figure out how government would resolve the addressed problems by intervention and use valid empirical evidence to support the effectiveness of these intervention and actions.

Public Goods: Contribution and Benefit

1991 ◽  
Vol 9 (3) ◽  
pp. 187-202
Author(s):  
Anthony de Jasay
Keyword(s):  
Public Goods ◽  
Free Rider ◽  
Sulla Base ◽  
Free Riders

Abstract In questo scritto viene messa in discussione la definizione tradizionale di bene pubblico, in base alia quale la natura pubblica di un bene è conseguenza della non-escludibilità ed indivisibilità, e ne viene proposto un concetto alternativo per cui la natura pubblica è piuttosto causa di tali caratteristiche.Contrariamente all’approccio tradizionale che considera il problema dei beni pubblici come un dilemma del prigioniero in cui contribuire è irrazionale da un punto di vista individuale, l’autore argomenta che la fornitura volontaria di beni pubblici rappresenta la soluzione di un gioco in cui l’utilità attesa derivante da strategie da «sucker» o da «free rider» varia al variare della probabilità soggettiva che un qualsiasi altro beneficiario adotti una data strategia.La coercizione a contribuire rappresenta dunque la condizione necessaria non per la fornitura di beni pubblici, ma per la realizzazione di una «giustizia» anti-free rider nella organizzazione della stessa. In sostanza, la coercizione assegna ad una scelta sociale la selezione di «suckers» e «free riders», selezione che, in sua assenza, avrebbe luogo sulla base di scelte individuali volontarie di tali ruoli.

scholarly journals ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN (PPh ) PASAL 21 PADA PT. TRINITY SUKSES

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Laura Sumual ◽  
Inggriani Elim ◽  
Sherly Pinatik
Keyword(s):  
Income Tax ◽  
Descriptive Study ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Director General ◽  
Tax Burden ◽  
Processing Data ◽  
Business Form ◽  
The Government ◽  
Tax Payers

Income tax is a tax collected on the tax object on his income. The purpose of the government that intends to maximize revenue from the tax sector is in fact contrary to the objectives of tax payers, where taxpayers try to streamline their tax burden so as to obtain greater profits in order to prosper their owners and continue the survival of their companies. Done by the company, one of which is by planning income tax especially Income Tax 21. The purpose of this study is to analyze the application of tax planning to corporate income tax, whether it is in accordance with the regulation of the Director General of Tax Number PER-31 /PJj / 2009 and Llaw no. 36 of 2008, and how the company utilizes tax regulations for planning taxes on corporate income tax. Objects that are subject to income tax are income from a person for work or business, agency or business form. This research is a descriptive study that compares and describes the state of an object of research in this case PT. Trinity sukses manado, by processing data and then comparing the results with the theory obtained. The results of this study are that the company has not carried out tax planning efficiently.

Lumpy Goods and Cheap Riders: An Application of the Theory of Public Goods to International Alliances

1987 ◽  
Vol 7 (4) ◽  
pp. 431-449 ◽  
Author(s):  
Fred Thompson
Keyword(s):  
United States ◽  
Economic Theory ◽  
Public Goods ◽  
Free Rider ◽  
Defense Policy ◽  
Collective Security ◽  
Free Riders ◽  
International Alliances ◽  
Collective Goods ◽  
Basic Argument

ABSTRACTMancur Olson and Richard Zeckhauser's ‘An Economic Theory of Alliances’ has been described as ‘the best known application of the theory’ of collective (or public) goods. In that article, Olson and Zeckhauser advanced the claim that America's Western European Allies (and by implication, Japan as well) are all, more or less, ‘free riders.’ Yet, more than twenty years later, the meaning of this claim remains very much in doubt. This article outlines Olson and Zeckhauser's basic argument and conclusions and the evidence against their argument; explains how application of the ‘free rider’ thesis to the problem of collective security can be revised in the light of contemporary thinking about the provision of collective goods; presents some preliminary tests of this formulation; and suggests a few of the implications of this analysis for the formulation of United States defense policy.

scholarly journals Extinction times in diffusive public good population dynamics

2018 ◽  
Author(s):  
Gregory J. Kimmel ◽  
Philip Gerlee ◽  
Philipp M. Altrock
Keyword(s):  
Growth Rate ◽  
Public Goods ◽  
Public Good ◽  
Evolutionary Dynamics ◽  
Tragedy Of The Commons ◽  
Free Rider ◽  
Extinction Time ◽  
Free Riders ◽  
Time To Extinction ◽  
The Commons

AbstractThe co-evolutionary dynamics of competing populations can be strongly affected by frequency-dependent selection and population structure in space. As co-evolving populations grow into a spatial domain, their initial spatial arrangement, as well as their growth rate differences determine the dynamics. Here, we are interested in the dynamics of producers and free-rider co-evolution in the context of an ecological public good that is produced by a sub-population but evokes growth benefits to all individuals. We consider the spatial growth dynamics in one, two and three dimensions by modeling producer cell, free-rider cell and public good densities in space, driven by birth, death and diffusion. Typically, one population goes extinct. We find that uncorrelated initial spatial structures do not influence the time to extinction in comparison to the well-mixed system. We derive a slow manifold solution in order to estimate the time to extinction of either free-riders or producers. For invading populations, i.e. for populations that are initially highly segregated, we observe a traveling wave, whose speed can be calculated to improve the extinction time estimate by a simple superposition of the two times. Our results show that local effects of spatial dynamics evolve independently of the dynamics of the mean populations. Our considerations provide quantitative predictions for the transient dynamics of cooperative traits under pressure of extinction, and a potential experiment to derive elusive details of the fitness function of an ecological public goods game through extinction time observations.Author SummaryEcological public goods (PG) relationships emerge in growing cellular populations, for example between bacteria and cancer cells. We study the eco-evolutionary dynamics of a PG in populations that grow in space. In our model, public good-producer cells and free-rider cells can grow according to their own birth and death rates. Co-evolution occurs due to public good-driven surplus in the intrinsic growth rates and a cost to producers. A net growth rate benefit to free-riders leads to the well-known tragedy of the commons in which producers go extinct. What is often omitted from discussions is the time scale on which this extinction can occur, especially in spatial populations. We derive analytical estimates of the time to extinction in different spatial settings, and identify spatial scenarios in which extinction takes long enough such that the tragedy of the commons never occurs within the lifetime of the populations. Using numerical simulations we analyze the deviations from analytical predictions. Our results have direct implications for inferring ecological public good game properties from in vitro and in vivo experimental observations.

scholarly journals An Analysis of Trends and Patterns of Income Tax in India

2017 ◽  
Vol 4 (01) ◽  
Author(s):  
Amit Kumar Singh ◽  
Rohit Kumar Shrivastav ◽  
Lovleen Gupta
Keyword(s):  
Growth Rate ◽  
Emerging Economies ◽  
Income Tax ◽  
Standard Of Living ◽  
Tax Burden ◽  
Upward Trend ◽  
The Third ◽  
Increasing Trend ◽  
The Government ◽  
Tax Payers

Taxes always occupy an important and strategic place in the development of an economy specially the developing or emerging economies. The present paper analyses patterns and trends in income tax of India. The data shows that the overall tax burden in the financial year 2004-05 was 28.67% which means that only 71.33% was available to people for consumption. However, the total tax burden in the financial year 2015-16 dropped to 18.67% and the income available for consumption was 81.33%. The trend analysis of growth rate in the first slab shows increasing trend from financial year 2004-05 to financial year 2010-11 i.e., to the level of 3300%. Thereafter, it went on decreasing from 3300% to 3100% to the lower level of 2900% in the financial year 2015-16. The second tax slab for 20% is showing an upward trend. The third tax slab for 30% has seen a declining growth rate from the level of 7.4% to 62.96%. Therefore we can interpret that the government intends to reduce the tax liability of tax payer and thus improve the standard of living of tax payers by allowing them more disposable income.

scholarly journals CORPORATE INCOME TAX OF SMALL MEDIUM ENTERPRISE (SME)

2018 ◽  
Vol 4 (2) ◽  
pp. 17-39
Author(s):  
Nurdayadi Nurdayadi
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Corporate Tax ◽  
Income Source ◽  
Financial Report ◽  
Medium Enterprise ◽  
The Government ◽  
Simulation And Regression ◽  
Tax Payers ◽  
The Impact

Tax is recently getting the most important income source for the country. In the case of Indonesia, every year the government has increased the annual target of tax income, but it has not been easily and successfully to achieve. In 2013 the government wishes to target the sources of income tax deriving from that small and medium business scale. The research which focuses on the medium scale of corporate tax payer business, would like to see and evaluate implementation of Government Regulation number 46, year 2013 (PP 46/2013), by doing simulation and regression analysis. Those corporate tax payers with the annual sales of around Rp. 7,000,000,000,- seems to be facing a dilemma situation to whether or not to comply with. Particularly since this government regulation does not take into consideration the impact to the tax payers cash flow when financial trouble is being faced and even at the time the companies run in loss situation. It seems it has been the time for the government to review the effectiveness of this regulation, how is being implemented across the country, especially by those corporate tax payers who are preparing book keeping and submitting tax report. The issue of accuracy, accountability and financial engineering follows the implementation of creativity accounting and tax accounting treatment, should have been the concern of the tax office. The idea and advices of mandatory audited financial report is prominent in this research, in order to reach the more targeted collecting tax fund from this class of enterprises in Indonesia.

Assessment of changes in the application of the accounting regulation pbu 18/02 “Аccounting for income tax calculations” since 2020

2020 ◽  
pp. 10-24
Author(s):  
Irina Selezneva ◽  
Irina Selezneva ◽  
Elena Shlyapnikova
Keyword(s):  
Income Tax ◽  
Financial Statements ◽  
Accounting Data ◽  
Current Income ◽  
Accounting Regulation ◽  
New Concepts ◽  
Net Profit ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Tax Payers

The article assesses the changes made by the Order of the Ministry of Finance of the Russian Federation dated 20.11.2018 No. 236n v PBU 18/02 “Accounting for settlements with the budget for income tax”. The application of the new norms of PBU 18/02 is mandatory for corporate income tax payers with accounting (financial) statements for 2020. The essence of the problem is that the updated PBU 18/02 contains new concepts, new calculations of indicators necessary for reflection in accounting and accounting (financial) statements. The article consists of six parts, beginning with an introduction and ending with conclusions. The introduction substantiates the relevance of the study. At the beginning of the article, the purpose and objectives of the research are defined, as well as the materials, methods and conditions for conducting the research. The results of the study and their discussion are presented below. In the article, the authors highlight the problem of transition from the previously existing norms of PBU 18/02 to the new norms applied from 2020. The main part compares the concepts and indicators used in 2019 and 2020 in accordance with the requirements of PBU 18/02. The article also addresses the issues of evaluating work in progress in accordance with the requirements of regulatory legal acts in the field of accounting and taxation. The procedure for applying the norms of PBU 18/02 is shown on a specific example and the calculation procedures made that justify the occurrence of temporary differences that lead to the recognition of deferred income tax, as well as conditional income tax expense and current income tax on the accounting accounts. For clarity and comparison, the indicators for the application of PBU 18/02 in 2019 and 2020 are presented in the tables. In addition, the tables show the schemes of accounting transactions for accounting calculations with the budget for income tax in two ways to determine the current income tax: based on accounting data and based on tax Declaration data. Having considered a specific example of the procedure for applying the norms of PBU 18/02 in the version up to 2020 and in the current version from 2020, the authors conclude that changes in the procedure for identifying temporary differences do not mean a change in their value and the value of net profit

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