scholarly journals Using Micro Data to Assess Average Tax Rates

Keyword(s):  
2013 ◽  
pp. 129-143
Author(s):  
V. Klinov

How to provide for full employment and equitable distribution of incomes and wealth are the keenest issues of the U.S. society. The Democratic and the Republican Parties have elaborated opposing views on economic policy, though both parties are certain that the problems may be resolved through the reform of the federal tax and budget systems. Globalization demands to increase incentives for labor and enterprise activity and for savings to secure proper investment rate. Tax rates for labor and enterprise incomes are to be low, but tax rates for consumption, real estate and land should be progressive.


2018 ◽  
pp. 111-116 ◽  
Author(s):  
Gang AN ◽  
Hang WANG

To explore the role of fiscal policies in promoting the development of photovoltaic industry, the effects of financial subsidies on the development of China’s photovoltaic industry were analyzed by using the micro data of listed companies. The empirical analysis results in this study indicate that the fiscal policies represented by financial subsidies play a remarkable positive impetus function and financial subsidies are positively correlated with the operating performance of Photovoltaic enterprises. With larger the asset size and higher the Research and Development (R&D) investments, the operating performance of Photovoltaic enterprises is the better. Based on the above results, this study puts forward some policy suggestions on optimizing fiscal policy tools and further promoting the development of photovoltaic industry.


2020 ◽  
Vol 26 (6) ◽  
pp. 1297-1314
Author(s):  
T.A. Loginova

Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates. Objectives. The article aims to assess some results of the application of specific MET rates in the Krasnoyarsk Krai and ad valorem rates in other subjects of the Russian Federation, taking into account the specifics of the current taxation procedure for multi-component complex ores and their commercial components. Methods. For the study, I used a comparative analysis, synthesis, and the method of extrapolation. Results. The article shows that the change in the type of MET rate for multi-component complex ores and commercial components has led to a significant increase in the effective tax rate. This led to an increase in the corresponding MET revenues in the Krasnoyarsk Krai. The article also substantiates that the introduction of specific rates in other Russian regions requires a significant differentiation of specific MET rates. However, this is risk-bearing concerning unfair distribution of the tax burden and the complexity of tax administration. Conclusions. The issue of identifying multi-component complex ores and their commercial components is controversial. Extending specific MET rates to other regions may complicate the mechanism of rent extraction.


1968 ◽  
Vol 8 (2) ◽  
pp. 288-306 ◽  
Author(s):  
G. C. Hufbauer

In the late nineteenth and early twentieth centuries, several Punjab Settlement Officers attempted to estimate food consumption rates. These estimates, based on direct observation and ad hoc guesses, were made partly out of academic curiosity, but more urgently, as an aid in establishing the land revenue (i.e., tax) rates. The pre-1926 estimates are summarized in Table I, expressed in pounds of wheat and other foodgrain consumption per person per year1. Broadly speaking, the later, more systemtic observers (e.g., Sir Ganga Ram and C. B. Barry), found lower consumption levels than the earlier observers. It was generally accepted that the rural populace ate better than urban dwellers. Despite the ingenuity of the early Settlement Officers, their compiled estimates suffer from all the difficulties of haphazard small sample observation. Given the revenue purpose of the estimates, they may be biased towards the able-bodied, economically active, population. Further, the very early estimates may have confused dry weight with cooked weight, including water.


2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Elfina Astrella Sambuaga

<p>This study aims to provide empirical evidence related to the influence of family ownership, tax reform on corporate debt policy, and further prove the impact on the firm value.This study examined the effect of changes in tax rates in 2009 and 2010 on the relationship between family ownership structure and corporate debt policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange for 8 consecutive years (2006-2013), with the period of observation for 7 years (2007-2013). A period of 8 years was taken to see a company that is consistently listed on the Stock Exchange prior to the end of the observation period. The result of this study shows that tax reform from progressive tax rates to a flat rate does not affect the relationship between family ownership structure and corporate debt policy. In contrast to the year 2009, changing rate from 28% to 25% in late 2010 was a significant effect on the debt policy with the company of family ownership. Based on the results, it was found that family ownership and debt policy significantly affect the company's enterprise value. It can be concluded, the higher the family ownership, the company's value would be diminished. Instead, the company's value will increase when the company adds to its debt policy.</p><p>Keywords : debt policy, family ownership, firm value, tax reform.</p>


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