Decreasing Progressive Tax Rates With Basic Income: The Golden Mean?

Motor vehicle tax is one source of revenue that give considerable contribution to the financing of government and regional development in bali Province. The imposition of a progressive tax rate on motor vehicles in Bali is the authorization from the Bali Provincial Regulation No. 1 of 2011. Own motor vehicle tax is one type of provincial tax provided for in Law No 28 of 2009. The purpose of this paper was to find out more about the Motor Vehicle Tax in Bali. The issue in this study is how the rates charged in the collection of Motor Vehicle Tax is charged at progressive field and how the reality of the new policy of the Government of Bali Province, whether the policy is the imposition of progressive tax rates are in accordance with the principles of taxation. Pajak kendaraan bermotor merupakan salah satu sumber pendapatan yang memberikan kontribusi yang cukup besar untuk pembiayaan pemerintah dan pembangunan daerah di Provinsi Bali. Pengenaan tarif pajak progresif kendaraan bermotor di Bali adalah wewenang yang diperoleh dari Peraturan Provinsi Bali No. 1 tahun 2011. Pajak kendaraan bermotor sendiri merupakan salah satu jenis Pajak Provinsi yang diatur dalam UU No 28 tahun 2009. Tujuan dari penulisan ini adalah untuk mengetahui lebih lanjut tentang Pajak Kendaraan Bermotor di Bali. Masalah dalam penelitian ini adalah bagaimana tarif yang dikenakan dalam pemungutan Pajak Kendaraan Bermotor yang dikenakan tarif progresif dan bagaimana realitas kebijakan baru dari Pemerintah Provinsi Bali, apakah kebijakan tersebut adalah pengenaan tarif pajak progresif yang sesuai dengan prinsip-prinsip perpajakan.

Download Full-text

Welfare Options Under Less Progressive Tax Rates: An Analysis of Distributional Effects for Working Families

Australian Economic Review ◽

10.1111/j.1467-8462.1989.tb00341.x ◽

1989 ◽

Vol 22 (4) ◽

pp. 52-65 ◽

Cited By ~ 3

Author(s):

Partricia Apps

Keyword(s):

Tax Rates ◽

Distributional Effects ◽

Progressive Tax ◽

Working Families

Download Full-text

Wage Adjustments, Progressive Tax Rates, and Accelerated Inflation: Issues of Equity in the Wage Sector of Tanzania

African Studies Review ◽

10.2307/524610 ◽

1983 ◽

Vol 26 (1) ◽

pp. 51 ◽

Cited By ~ 1

Author(s):

Theodore R. Valentine

Keyword(s):

Tax Rates ◽

Progressive Tax

Download Full-text

Withdrawal Location with Progressive Tax Rates

Financial Analysts Journal ◽

10.2469/faj.v62.n6.4355 ◽

2006 ◽

Vol 62 (6) ◽

pp. 77-87 ◽

Cited By ~ 17

Author(s):

Stephen M. Horan

Keyword(s):

Tax Rates ◽

Progressive Tax

Download Full-text

Alternative Policy on Progressive Tax Rate on Idle Land in the Special Capital Territory of Jakarta

Jurnal Administrasi Publik Public Administration Journal ◽

10.31289/jap.v10i2.3178 ◽

2020 ◽

Vol 10 (2) ◽

pp. 127-137

Author(s):

Rizki Nanda Apriani ◽

Inayati Inayati

Keyword(s):

Agricultural Land ◽

Land Ownership ◽

Tax Rates ◽

Tax Rate ◽

South Korean ◽

Progressive Tax ◽

Speculative Behavior ◽

Ownership Rights ◽

And Control ◽

Legal Entities

The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations were inadequate to be applicable to non-agricultural lands or lands with ownership, or use rights. It is due to both of them have not regulated the extent of non-agricultural land, as well as the area of land ownership rights, building use rights, and use rights either for individual or legal entities. The imposition of a progressive tax rate by looking at the length of ownership adopted by South Korean country was also considered capable of being a pretty good way dealing with this idle land problem. The results of study related to the imposition of a progressive tax rate on idle land using the excess scheme or additional collection on the building land tax has been previously imposed.

Download Full-text

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK MOBIL DENGAN DIBERLAKUKANNYA PAJAK PROGRESIF DI KOTA SURAKARTA

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v18i01.83 ◽

2017 ◽

Vol 18 (01) ◽

Author(s):

Danarsi, , Siti Nurlaela , Hendro Subroto

Keyword(s):

Quality Of Service ◽

Motor Vehicle ◽

Tax Compliance ◽

Field Research ◽

Sampling Technique ◽

Tax Rates ◽

Tax Rate ◽

Progressive Tax ◽

The City

This study aimed to analyze the influence of the understanding, the tax rate, quality of service, awareness of taxation, tax penalties on tax compliance in paying car tax with the application of progressive tax in the city of Surakarta. This study uses a survey approach field (field research) through questionnaires convey to taxpayers car in Surakarta. Respondents are taxpayers who pay motor vehicle tax in SAMSAT Surakarta. The sampling is compulsory car tax imposed progressive tax rates .The sampling technique using random sampling with a sample of 30 respondents. Methods of data analysis using multiple linear regression test. These results indicate that: Understanding and Awareness of taxation no effect on tax compliance, while the tax rate, Quality of Service and Sanctions Tax effect on tax compliance.Keywords: Understanding, tax rates, quality of service, awareness of taxation, tax penalties, tax compliance

Download Full-text

The Appropriate Roles for Equity and Efficiency in a Progressive Individual Income Tax

Florida Tax Review ◽

10.5744/ftr.2020.2004 ◽

2020 ◽

Vol 23 (2) ◽

Author(s):

James Repetti

Keyword(s):

United States ◽

Empirical Analysis ◽

Tax Policy ◽

Income Tax ◽

The United States ◽

Tax Rates ◽

Efficiency Gains ◽

Individual Income ◽

Progressive Tax ◽

Individual Income Tax

Increased focus on economic efficiency in formulating tax policy, at the expense of achieving equity, has resulted in decreased rate progressivity in our individual income tax. This decrease has exacerbated inequality. There are several explanations for the intense focus on efficiency and reduced emphasis on equity. Predictions of efficiency gains from low individual income tax rates appear more certain than equity gains from progressive tax rates. Efficiency gains seem measurable, while equity gains appear intangible and unquantifiable. In addition, distributive justice, which underlies and shapes tax equity, exists in many abstract forms, some of which may not require progressive tax rates. This Article argues, however, that the emphasis on efficiency is misplaced. Inequality imposes measurable costs on the health, social well-being, and intergenerational mobility of our citizens, as well as on our democratic process. This is corroborated by significant empirical analysis. In contrast, empirical analysis shows that anticipated efficiency gains from low individual tax rates are speculative. A consensus exists among economists that taxes within the historical range of rates in the United States have little or no impact on labor supply. Moreover, economists cannot agree whether the myriad empirical studies on savings indicate that progressive tax rates decrease, increase, or have no impact on savings in the United States. The clear harms arising from inequality and the uncertain harms arising from progressive tax rates, strongly support always giving equity at least equal weight with efficiency in formulating tax policy. But given the high level of inequality in the United States and the currently low and flat tax rate structure, equity should be given more weight than efficiency at this time. Emphasizing equity in a progressive individual income tax will contribute to the health and economic mobility of our citizens, as well as the stability of our democracy.

Download Full-text