TAXATIONThe welfare effects of several indirect tax reforms in Australia are examined for a number of types of household in a range of income groups. The welfare changes, measured using equivalent variations, are based on the use of the linear expenditure system, where parameters are different in...
We employ a semi-parametric technique - namely, a Finite Mixture model - to estimate an augmented version of the Barro (1990) model, in order to consider both direct and indirect effects of taxation on capital share parameters. The estimation technique allows to deal with unobserved heterogeneity...
(2002). 4.1 Changes to Marginal Tax Rates and Tax Thresholds One of the major reforms of the July 2000 tax and transfer system was the increase in income thresholds and the decrease in marginal income taxation rates. We do not account for inflation in this simulation, however the percentage ...
Over the past several decades, a large body of literature has contributed to our understanding of whether and to what extent the several targets of intergovernmental transfers are met, and how complex the responses of subnational governments can be, largely depending on how grants are designed and ...
The aim of the paper is to outline the methodological solutions adopted in modelling the effects of changes in indirect taxation on household expenditure in Italy. More specifically, an analysis is carried out on the results of the application of a preliminary version of the model with a focus ...
Epidemiologic research on the health effects of social policies is growing rapidly because of the potentially large impact of these policies on population
GST works in a very simple process as it is an indirect tax of a nation, that combines several indirect taxes including VAT tax, services tax, central Excise tax, customs tax etc. It means that by removing other indirect taxes the government is collecting a single tax on the supply of go...
studied the impact of shifting the statutory incidence of taxation from consumers to online and out-of-state retailers based on state-level panel data. Research has found that changing the statutory incidence of taxation can reduce tax evasion, increase tax revenue, and improve economic efficiency ...
Despite tax compliance being mandatory and charitable giving being voluntary, both can be seen as two sides of the same coin. Paying taxes and making monetary donations are two complementary ways to financially provide for the common good. Using goal-fra
Because this benefit depends on the use of revenues of taxation (in our case, CO2 pricing), our approach also allows the identification of the distribution of revenues that would make all income groups equally well off and thus replicates the economy-wide welfare effect throughout all income ...