Tax Law & Policy eJournal最新文献_第3页

Efficiency Losses from Tax Distortions vs. Government Control 税收扭曲造成的效率损失与政府控制

Tax Law & Policy eJournal Pub Date : 1998-06-01 DOI: 10.2139/ssrn.162108

C. Bai, R. Gordon, David D. Li

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引用次数: 24

The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 所得税合规性的决定因素:来自明尼苏达州一项对照实验的证据

Tax Law & Policy eJournal Pub Date : 1998-05-01 DOI: 10.3386/W6575

Marsha Blumenthal, C. Christian, J. Slemrod

引用次数: 58

A Distributional Analysis of an Environmental Tax Shift 环境税转移的分配分析

Tax Law & Policy eJournal Pub Date : 1998-05-01 DOI: 10.3386/W6546

G. Metcalf

{"title":"A Distributional Analysis of an Environmental Tax Shift","authors":"G. Metcalf","doi":"10.3386/W6546","DOIUrl":"https://doi.org/10.3386/W6546","url":null,"abstract":"I use data from the 1994 Consumer Expenditure Survey as well as other sources to measure the distributional impact of green tax reforms and consumption tax reforms using both annual income and lifetime income approaches to rank households. A modest tax reform in which environmental taxes equal to 10% of federal receipts are collected has a negligible impact on the income distribution when the funds are rebated to households through reductions in the payroll tax and personal income tax. The degree of income shifting can be adjusted with changes in how the revenues are returned to households and it is possible to increase the progressivity of the tax system with an environmental tax reform. I then compare these reforms to a reform that shifts the tax base from income to consumption. In this case, it is difficult to maintain the level of progressivity that exists under the current income tax although ways exist by which the regressivity of the reform could be blunted. Whether the long term growth gains from consumption tax reform would offset the initial increase in regressivity remains to be determined. A shift to greater reliance on environmental taxes would reduce the progressivity of the tax system. This analysis indicates that reforms can be designed to preserve the existing income distribution. In fact, it appears to be easier to maintain distributional neutrality with a Green tax reform than with a comprehensive consumption tax reform.","PeriodicalId":180571,"journal":{"name":"Tax Law & Policy eJournal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133658458","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: 58

Taxation and the Sources of Growth: Estimates from United States Multinational Corporations 税收和增长的来源:来自美国跨国公司的估计

Tax Law & Policy eJournal Pub Date : 1998-04-01 DOI: 10.3386/W6533

Jason G. Cummins

引用次数: 5

Taxes Versus Quotas for a Stock Pollutant 一种存量污染物的税收与配额

Tax Law & Policy eJournal Pub Date : 1998-02-01 DOI: 10.2139/ssrn.128675

M. Hoel, L. Karp

引用次数: 322

On the Superiority of Corrective Taxes to Quantity Regulation 论纠正税对数量调控的优越性

Tax Law & Policy eJournal Pub Date : 1997-11-01 DOI: 10.2139/ssrn.57828

L. Kaplow, S. Shavell