Gender Equity in Australia’s Tax System : A Capabilities Approach

This article examines the relationship between electronic commerce and the U.S. state sales and use tax system. A framework is used in this study of a high-quality tax system and it is applied to taxing electronic commerce sales. The first part of this article analyzed nine principles of an effective tax system, and divided these principles into the categories of adequacy of revenue, fairness of revenue, and management of revenue. In the second part of this article, these principles are tested to determine what impact electronic commerce taxation has on an effective revenue system. The results of these initial tests suggest that taxation of electronic commerce was associated with fairness in the tax system. In particular, the results suggested that states that had fairer tax systems were more likely to rely less on a sales tax and more on taxing Internet access. Management and adequacy of the revenue systems of states were not found to have a significant bearing on taxing electronic commerce. These results reinforce the existing public finance and legal theories which argue that the sales tax is not a fair revenue stream, and it should be re-evaluated especially in light of the contentious issue of taxing electronic commerce.

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Appendix A. The U.S. Tax System: A Brief Introduction

Read My Lips ◽

10.1515/9781400885015-011 ◽

2017 ◽

pp. 183-192

Keyword(s):

Tax System ◽

System A ◽

The U.S

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What to Do with $200 Billion: Give It Back

Paying for Pollution ◽

10.1093/oso/9780190694197.003.0007 ◽

2019 ◽

pp. 87-98

Author(s):

Gilbert E. Metcalf

Keyword(s):

Tax Reform ◽

Carbon Tax ◽

Tax Revenue ◽

Common Belief ◽

Tax System ◽

System A ◽

Poor Households ◽

Fairness And Efficiency

This chapter discusses how economists measure the burden of a carbon tax—which households have less spending power because of the tax. It also discusses fairness in the tax code and how the revenue, which can be substantial, from a carbon tax can be returned to households and businesses in ways that enhance the fairness and efficiency of the overall tax system. A common belief is that a carbon tax is regressive—that it disproportionately burdens poor households. Studies discussed in this chapter refute this belief and argue that judicious use of the carbon tax revenue can make a carbon tax reform (tax and return of the revenue) even more progressive.

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The Russian Tax System: A View from the Inside

Voprosy Ekonomiki ◽

10.32609/0042-8736-2012-12-116-132 ◽

2012 ◽

pp. 116-132

Author(s):

S. Sayfieva

Keyword(s):

Value Added ◽

Tax Burden ◽

Net Income ◽

Economic Activities ◽

Tax System ◽

Tax Revenues ◽

System A ◽

Gross Value Added ◽

Control Net ◽

Over Time

The article considers the tax potential of the composition of GDP by type of primary incomes in 2000—2010 by main economic activities and branches of industry. The analysis has shown that the components of GDP, which decline (net income), comprise the basis of the tax system; meanwhile the proportion of the components, hardly covered by taxation (hidden salary), or those, which taxation is difficult to control (net mixed income), increases. The author comes to the conclusion that the proportion of the industry tax burden and the share of gross value added in GDP should be balanced. Otherwise, the tax system becomes ineffective. The analysis of the structure of industry tax revenues over time suggests a high differentiation of taxes on economic activities and industries.

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