Political Economy - Development: Fiscal & Monetary Policy eJournal最新文献_第8页

Tax Authority Advice and the Public 税务机关的建议和公众

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-04-20 DOI: 10.5040/9781509930562

Stephen Daly

引用次数: 4

Taxing Parents: Welfarist Theories 向父母征税:福利主义理论

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-04-17 DOI: 10.2139/ssrn.3579117

S. McCormack

{"title":"Taxing Parents: Welfarist Theories","authors":"S. McCormack","doi":"10.2139/ssrn.3579117","DOIUrl":"https://doi.org/10.2139/ssrn.3579117","url":null,"abstract":"The Internal Revenue Code (the “Code”) taxes parents inequitably. Couples with a sole earner are under-taxed compared to couples with dual earners or single parents. Previous scholarship has identified these inequities and then argued that this sole earner bias should be eliminated. These arguments, however, have often been incomplete. Simply establishing that an inequity exists does not create a full argument for legal reform. After all, the Code plays favorites all the time. Scholars have traditionally turned to theories of distributive justice when evaluating whether tax preferences are warranted. These theories offer competing visions about the way resources should be allocated. Rather than advocating blanket equality, these theories identify higher order principles that justify preferential-ism. But scholars who have asked Congress to eliminate the Code’s preference for sole earners have often failed to connect their arguments with this distributive literature. \u0000 \u0000This Article, the first in a series, begins to connect traditional theories of distributive justice with the debate surrounding the Code’s inequitable taxation of parents. To do so, it focuses on welfarist theories — a body of distributive theories that seek to maximize social welfare — because of the dominant influence they have exerted over tax debates. It reaches the surprising conclusion that welfarism may, in many cases, support the Code’s sole earner bias. But the reasons for this prescription are revealing — sole earners have fewer costs and time constraints than single parents and dual earners and may, therefore, be better positioned to use their income to achieve well-being. Many will find it counter-intuitive to favor sole earners just because they have more choices than other parents. For them, the analysis may reveal the limitations of relying too heavily on welfarism to analyze the taxation of parents. This Article concludes with a call for sustained consideration of other non-welfarist theories that have been largely overlooked in the legal tax scholarship.","PeriodicalId":119398,"journal":{"name":"Political Economy - Development: Fiscal & Monetary Policy eJournal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121595806","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Debt Issuance in the Era of Passive Investment 被动投资时代的债务发行

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-04-11 DOI: 10.2139/ssrn.3152612

Michele Dathan, S. Davydenko

引用次数: 19

Summary of the Tax Provisions of the CARES Act 《关怀法案》税收条款摘要

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-04-07 DOI: 10.2139/ssrn.3570888

David S. Miller, Muhyung (Aaron) Lee, Kathleen Semanski, Sean Webb

引用次数: 0

Presence and Persistence of Poverty in U.S. Tax Data 美国税收数据中贫困的存在和持续

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-04-01 DOI: 10.3386/w26966

Jeff Larrimore, Jacob A. Mortenson, David Splinter

引用次数: 6

Разработка подходов к регулированию налоговой конкуренции между субъектами Российской Федерации (Development of Approaches to Tax Regulation Competition Between the Subjects of the Russian Federation)

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-03-07 DOI: 10.2139/ssrn.3596005

V. Gromov, Nikolai Milogolov, Andrey Korytin, Natalia Kostrykina, E. Zakharenkova

{"title":"Разработка подходов к регулированию налоговой конкуренции между субъектами Российской Федерации (Development of Approaches to Tax Regulation Competition Between the Subjects of the Russian Federation)","authors":"V. Gromov, Nikolai Milogolov, Andrey Korytin, Natalia Kostrykina, E. Zakharenkova","doi":"10.2139/ssrn.3596005","DOIUrl":"https://doi.org/10.2139/ssrn.3596005","url":null,"abstract":"Russian Abstract: Работа посвящена анализу явления налоговой конкуренции между субъектами Российской Федерации. В работе исследована эволюция данного явления, начиная с перехода Российской Федерации к рыночной экономике по нынешнее время. По результатам исследования авторы делают вывод о том, что в большинстве регионов со значимой политикой предоставления налоговых льгот по налогу на прибыль организаций, такие льготы предоставляются не в результате работы механизма внутренней налоговой конкуренции, а по иным причинам. English Abstract: The work is devoted to the analysis of the internal tax competition in the Russian Federation. The paper studies the evolution of this phenomenon, starting from the transition of the Russian Federation to a market economy to the present. The authors conclude that in the most regions with a significant policy of providing tax benefits for corporate income tax, such benefits are provided not as a result of the internal tax competition mechanism, but for other reasons.","PeriodicalId":119398,"journal":{"name":"Political Economy - Development: Fiscal & Monetary Policy eJournal","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116340497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

How Information about Foreign Aid Affects Public Spending Decisions: Evidence from a Field Experiment in Malawi 外援信息如何影响公共支出决策:来自马拉维实地实验的证据

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-03-03 DOI: 10.2139/ssrn.3548125

Brigitte Seim, Ryan S. Jablonski, Johan Ahlbäck

引用次数: 9

Can Firm‐Specific Dividend Drop‐Off Ratios Be Used to Infer Shareholder Marginal Tax Rates? 公司特定股息下降率可以用来推断股东边际税率吗?

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-03-01 DOI: 10.1111/acfi.12322

Andrew Ainsworth, Adrian D. Lee, T. Walter

引用次数: 0

Stock Market's Reaction to Employment News: Bad News is Not Good Anymore 股市对就业消息的反应:坏消息不再是好消息

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-02-25 DOI: 10.2139/ssrn.3544378

Badrinath Kottimukkalur

引用次数: 0

Is the Tunisian Central Bank Following a Linear or a Nonlinear Augmented Taylor Rule ? 突尼斯央行是遵循线性还是非线性增广泰勒法则?

Political Economy - Development: Fiscal & Monetary Policy eJournal Pub Date : 2020-02-22 DOI: 10.2139/ssrn.3542718

Lamia Beldi, Mouldi Djelassi

{"title":"Is the Tunisian Central Bank Following a Linear or a Nonlinear Augmented Taylor Rule ?","authors":"Lamia Beldi, Mouldi Djelassi","doi":"10.2139/ssrn.3542718","DOIUrl":"https://doi.org/10.2139/ssrn.3542718","url":null,"abstract":"The political transition in the Arab Spring countries has been accompanied by a deterioration of economic and financial indicators like the Tunisian case. Therefore, this paper aims to get a deeper understanding the nature of the rule that reflects the behavior of the Tunisian monetary authority in the current dominance of economic and financial instability. In particular, this paper assesses whether the Tunisian Central Bank is indeed following a linear or a non linear augmented Taylor rule. For our purpose, we use a forward looking version of Taylor rule augmented by including the effect of exchange rate to estimate the linear and the nonlinear models. A smooth transition regression model is employed to estimate the nonlinear rule. The results obtained imply that the Tunisian Central Bank follows a nonlinear Taylor rule in the conduct of monetary policy. In addition, our evidence suggests that the reaction of monetary authority in Tunisia to the deviation of forecasts of inflation rate, output gap and exchange rate changes in terms of magnitude and statistical significance across the high and low interest rate regimes. In particular, when the lagged interest rate is above the threshold level of 4.76%, the main objective of the policy makers is to fight the inflation rate and to limit the depreciation of exchange rate rather than to boost the economic activity.","PeriodicalId":119398,"journal":{"name":"Political Economy - Development: Fiscal & Monetary Policy eJournal","volume":"2016 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114494622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0