scholarly journals Czy PIT komunalny może ograniczyć rozlewanie się miast?

Studia BAS ◽  
2021 ◽  
Vol 1 (65) ◽  
pp. 171-201
Author(s):  
Jarosław Neneman ◽  
Sylwia Roszkowska
Keyword(s):  
Local Government ◽  
Urban Sprawl ◽  
Current System ◽  
Relevant Literature ◽  
Short Description ◽  
Present System ◽  
Tax Base ◽  
Flat Tax ◽  
Tax Rate ◽  
Simple Variant

The purpose of this article is twofold. First, to re-energize discussion on local personal tax, and second, to show how such a tax could curb urban sprawl. The authors start with a short description of the communal tax and its potential links to urban sprawl. In the current system of communities’ financing in Poland, suburban municipalities have a significant incentive to increase the number of inhabitants as the PIT revenues follow their inflow. The authors propose and discuss a simple variant of local PIT called Self-government Tax Rate which is a flat tax on a broadly defined tax base. Contrary to the present system of Polish local government units’ share in progressive PIT, this system is linear, which reduces the gains in PIT revenues from taxpayers in the second tax bracket moving to suburbia. This is the first paper in the relevant literature that investigates the links between communal tax and urban sprawl.

Ocena skutków regulacji zawartych w poselskim projekcie ustawy o podatku od niektórych usług cyfrowych i Funduszu Technologii Cyfrowych

2021 ◽  
Vol 2 (70) ◽  
pp. 202-212
Author(s):  
Jacek Kulicki
Keyword(s):  
Local Government ◽  
Income Tax ◽  
The State ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Revenues ◽  
Digital Services ◽  
State And Local Government ◽  
State And Local

In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so-called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.

scholarly journals Land Development and Current Use Assessment: A Theoretical Note

2003 ◽  
Vol 32 (1) ◽  
pp. 46-52 ◽  
Author(s):  
Richard W. England ◽  
Robert D. Mohr
Keyword(s):  
Local Government ◽  
Property Tax ◽  
Land Development ◽  
Policy Tools ◽  
Tax Rate ◽  
Assessment Program ◽  
Analytical Results ◽  
A Current

This paper jointly models a landowner's decision to develop a parcel and the option to enroll that parcel in a current use assessment program. The analytical results highlight different factors that influence the effectiveness of a current use program in delaying development. The results also underscore the difficulty a local government might have in influencing the behavior of the landowner. Except for altering eligibility rules, a local government employing current use assessment has but two policy tools: a penalty for development and the property tax rate.

scholarly journals The Efforts of Talang Mamak Indigenous People to Maintain Their Existence in Customary Forest Resources Battle

Society ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 21-36
Author(s):  
Rizky Octa Putri Charin ◽  
Arief Hidayat
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Indigenous People ◽  
Conflict Of Interest ◽  
Relevant Literature ◽  
Forest Resources ◽  
Violent Conflict ◽  
Private Company ◽  
Qualitative Descriptive ◽  
Descriptive Method

The resources of Customary Forest play an important role for Talang Mamak Indigenous People to survive. The exploitation of the forest by private company and investor has caused a violent conflict. The situation of the indigenous people becomes worsen since local government does not fully protect their rights on the forest.  Even, Local government tends to defend private company and investor in addressing the conflict. Customary forest of Talang Mamak indigenous people is in the oligarchs grip and conflict of interest with their elder. The Indigenous people are in crossroad, to preserve or to release their heritage and right. This study aims to determine the efforts of Talang Mamak Indigenous People to maintain their existence in the customary forest resources battle with private company and investor. This study used qualitative descriptive method. The data collection were documentation analysis and other relevant literature. This study used Theory of Oligarchy (Winters 2011) as grounded theory. The result found that the efforts of the indigenous people to fight for their rights getting weak. Some of them begin to accept compensation from the company and investor, in other word, some of them are willing to release their heritage and right on the forest.

scholarly journals Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity

2021 ◽  
Vol 7 (2) ◽  
pp. 134-145
Author(s):  
M. Krajňák ◽  
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Personal Income ◽  
Personal Income Tax ◽  
Effective Tax Rate ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Progressivity ◽  
The Impact ◽  
Income Tax Reform

Legislation governing personal income taxation is often subject to changes. A significant personal income tax reform was carried out in the Czech Republic in 2021. The reform implements a progressive tax rate, changes the way the tax base is determined, and increases the tax relief for the taxpayer. The aim of the article is to evaluate the impact of the personal income tax reform on the effective tax rate and tax progressivity. To that end, methods of regression analysis have been used. The source of information for analysis was the data published by the Czech Statistical Office. It was found that in 2021, in comparison with 2020, the tax burden represented in this study by the effective tax rate, in all cases became lower, approximately by 5%. The main reason for this decline is the adjustment of the method of construction of the tax base, which, for the first time in the history of the Income Tax Act, is gross wages. Until the end of 2020, the tax base was a super-gross wage, or the gross wage increased by social security contribution borne by the employer at his costs. The second factor that reduces the tax burden is a CZK 3,000 increase in the deduction per taxpayer per year. This fact increases the degree of tax progressivity, as confirmed by the results of the progressivity analysis and the regression analysis. The changes that have taken place in the personal income tax this year have a positive impact on the taxpayer, but from the point of view of the state, this reform has reduced the state budget revenues.

scholarly journals An Analysis of Equity Among Policy Solutions for Traffic Congestion

2020 ◽  
Vol 27 ◽  
Author(s):  
Ethan Steakley
Keyword(s):  
United States ◽  
Traffic Congestion ◽  
Road Pricing ◽  
The United States ◽  
Vertical Equity ◽  
Flat Tax ◽  
Tax Rate ◽  
Evaluative Criteria ◽  
Future Policy ◽  
Policy Solutions

The emergence of ride-hailing in the United States has brought forth new issues for its cities, particularly a large influx of traffic congestion. Today, several cities have introduced distinct ideas to solve congestion issues while debating their implications for equity. This paper examines the equity implications of traffic congestion in America'•s cities by comparing a flat tax rate on ride-hailing to various road pricing mechanisms using specific evaluative criteria, including transportation access and vertical equity. This paper begins with an overview of ride-hailing in the United States and the congestion problem it poses for cities, then reviews the literature around congestion and equity, describes and assesses the equity of a flat tax rate and road pricing, and ends with broad implications resourced from the literature for future policy.

Do State Sales Taxes Crowd Out Local Option Sales Taxes?

2018 ◽  
Vol 18 (3) ◽  
Author(s):  
Gregory S. Burge ◽  
Cynthia L. Rogers
Keyword(s):  
Local Governments ◽  
Sales Tax ◽  
Tax Rates ◽  
Tax Base ◽  
Tax Rate ◽  
Sales Taxes ◽  
Fiscal Externalities ◽  
Crowd Out ◽  
State And Local ◽  
Fiscal Spillovers

Abstract Currently, sales taxes are imposed at both the state and local levels in 37 US states. In these environments, vertical tax competition occurs as governments share a common sales tax base, and local jurisdictions have autonomy over sales tax rates. As cash-strapped states look to sales taxes for additional revenues, local governments may worry about potentially adverse revenue impacts, as consumers react to combined tax rate increases. This study examines state-municipal and county-municipal fiscal spillovers using an empirical approach that accounts for endogenous tax policy leadership and voter tax fatigue. Employing comprehensive longitudinal data from Oklahoma, we find that state tax hikes significantly crowd out future rate increases for the large group of jurisdictions that are designated as followers. Leader jurisdictions are not found to display crowd-out tendencies, a result that is consistent with recent work suggesting that leaders may be less influenced by vertical fiscal externalities than other jurisdictions.

The Effect of Political Affiliation on Taxpayers' Attitudes Toward Alternative Tax Systems

2000 ◽  
Vol 22 (1) ◽  
pp. 111-128 ◽  
Author(s):  
John R. McGowan
Keyword(s):  
Telephone Survey ◽  
Current System ◽  
Sales Tax ◽  
Political Affiliation ◽  
Persuasive Messages ◽  
Tax System ◽  
Flat Tax ◽  
Self Interest ◽  
Perceived Equity ◽  
Tax Systems

There is a great deal of dissatisfaction with the existing tax system. Prior research has found that self-interest, perceived equity, persuasive messages, tax knowledge, and demographic factors affect taxpayer attitudes. This study contributes to that body of research by examining the effects of another factor that is associated with taxpayer attitudes: their political affiliation. Data obtained from a national telephone survey of homeowners' attitudes toward alternative tax systems are used. Results indicate that political affiliation plays a significant role in taxpayers' attitudes toward both alternative tax systems in general and the proposed flat tax in particular. Specifically, when faced with the choice of alternative tax systems, respondents who identified themselves as having Republican (Democratic, Independent) political af-filiations were more (less) likely to prefer both the flat tax and the sales tax systems over the current system.

scholarly journals Abuses and Penalties of a Corporate Tax Inversion

2019 ◽  
Vol 7 (1) ◽  
pp. 5
Author(s):  
James Yang ◽  
Leonard Lauricella ◽  
Frank Aquilino
Keyword(s):  
Multinational Corporations ◽  
International Taxation ◽  
Internal Revenue Service ◽  
Tax Law ◽  
Corporate Tax ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Savings ◽  
Treasury Department ◽  
The U.S

There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on foreign-sourced income until dividends are repatriated back to the U.S. As a result, it creates tax loopholes. This paper reveals six actual cases of corporate tax inversion. This practice has triggered the Congress to enact §7874, the Internal Revenue Service (IRS) to issue Notices IR 2014-52 and IR 2015-79, and the U.S. Treasury Department to promulgate TD 9761. This paper investigates some details of these penalties. This paper further demonstrates an example in determining the amount of tax savings by engaging in a corporate tax inversion. It also offers many strategies.

scholarly journals An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates

2019 ◽  
Vol 11 (1) ◽  
pp. 406-434 ◽  
Author(s):  
Kevin Milligan ◽  
Michael Smart
Keyword(s):  
Tax Avoidance ◽  
Tax Base ◽  
Tax Rate ◽  
Personal Taxes ◽  
Cross Border ◽  
State Tax ◽  
Decentralization Reform ◽  
National Tax ◽  
Optimal Taxes ◽  
Personal Taxation

We develop a theory of cross-border income shifting in response to subnational personal taxation in a federation and examine its implications for the excess burden of personal taxes. We show how a properly chosen federal tax rate can offset the fiscal externality between states and facilitate decentralization, even in a heterogeneous federation where unitary taxation is suboptimal. Optimal taxes depend on the elasticities of national tax avoidance and of cross-state tax base shifting. We estimate these elasticities around a tax decentralization reform in Canada, finding both to be empirically relevant. We discuss the implications for optimal federalism. (JEL D31, H21, H23, H24, H26, H71, H77)

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