ERN: Tax Policy (Sub-Topic)最新文献

The Future of Work: The Gig Economy and Pressures on the Tax System 工作的未来:零工经济和税收系统的压力

ERN: Tax Policy (Sub-Topic) Pub Date : 2020-04-01 DOI: 10.32721/ctj.2020.68.1.sym.black

Celeste M. Black

{"title":"The Future of Work: The Gig Economy and Pressures on the Tax System","authors":"Celeste M. Black","doi":"10.32721/ctj.2020.68.1.sym.black","DOIUrl":"https://doi.org/10.32721/ctj.2020.68.1.sym.black","url":null,"abstract":"In a number of common-law jurisdictions, gig workers (that is, workers who provide services through the use of web-based digital platforms) have recently sought to claim labour protections reserved for employees, such as the minimum wage, sick leave, and protection from unfair dismissal. These cases often involve the application of the multifactorial common-law test of employment to this new context, and the outcomes turn on the specifics of each case. In addition, classification as an employee has ramifications for a variety of tax matters. In this paper, the author considers whether the tax rules currently in place to capture non-standard employment arrangements have sufficient flexibility to capture gig workers. The focus of the analysis is Australian taxes (in particular, income tax, compulsory retirement savings contributions, and payroll tax), but reference is also made to similar issues under the laws of Canada. The author submits that, with respect to Australian income tax, gig work does not present a substantial risk to the tax base as a legal matter; however, a risk to the national revenue base comes from the compliance gap that is exposed when workers are no longer covered by employers' withholding mechanisms but are not picked up by tax administration regimes designed with larger businesses in mind. The author suggests that reliance on the registration of small businesses through the Australian business number, coupled with a new mandatory reporting regime for gig work platforms, would go a long way toward filling the transparency gap, and that doing so would both foster the voluntary compliance of gig workers and provide revenue authorities with data that could be used to detect non-compliance. A real risk exists that many gig workers will be outside the scope of the retirement contributions scheme and payroll tax and that the government, in consequence, will need to consider whether it is appropriate policy to change the law to include these on-demand workers.","PeriodicalId":368747,"journal":{"name":"ERN: Tax Policy (Sub-Topic)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121825167","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: 3

Progressive Tax: A Proposal for Customer Loyalty Programmes 累进税:客户忠诚度计划的建议

ERN: Tax Policy (Sub-Topic) Pub Date : 2019-11-04 DOI: 10.2139/ssrn.3612568

Teresa M. Pidduck, Michelle Kirsten, Lauren Anne Pleace, Kaylee De Winnaar

{"title":"Progressive Tax: A Proposal for Customer Loyalty Programmes","authors":"Teresa M. Pidduck, Michelle Kirsten, Lauren Anne Pleace, Kaylee De Winnaar","doi":"10.2139/ssrn.3612568","DOIUrl":"https://doi.org/10.2139/ssrn.3612568","url":null,"abstract":"\u0000Purpose\u0000The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt of customer loyalty programme awards in the hands of customers, with little amendment to current tax legislation or administration. This provides the South African Government an opportunity to increase much needed tax revenue in spite of limited resources.\u0000\u0000\u0000Design/methodology/approach\u0000Five instrumental case studies were used and analysed from a financial reporting perspective to quantify customer loyalty points earned by customers. These can form a basis for deriving the potential benefits from the taxation of customer loyalty programmes in the retail industry. The multiple instrumental case studies used and the application of accounting guidance in International Financial Reporting Standards allow generalisations to be made to highlight the amount of customer loyalty awards granted and possible tax revenues forgone in just one sector of the South African economy.\u0000\u0000\u0000Findings\u0000Should the proposals for taxation of customer loyalty programmes be implemented, the fiscus would be able to collect over R 234.35m (US$16.91m) in tax revenue from only five companies providing customers with loyalty awards. This indicates that this proposal for taxation is critical for investigation by the South African Government, as it may aid in achieving revenue goals for South Africa.\u0000\u0000\u0000Originality/value\u0000This paper contributes to the literature on taxation legislation within South Africa by proposing a model that may be used by the SARS to increase tax revenues to meet the Government’s needs.\u0000","PeriodicalId":368747,"journal":{"name":"ERN: Tax Policy (Sub-Topic)","volume":"416 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134163298","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: 2

Homeownership Investment and Tax Neutrality: A Joint Assessment of Income and Property Taxes in Europe 房屋所有权投资和税收中立:欧洲所得税和财产税的联合评估

ERN: Tax Policy (Sub-Topic) Pub Date : 2019-09-02 DOI: 10.2139/ssrn.3449737

F. Figari, G. Verbist, Francesca Zantomio

引用次数: 1

Death and Taxes: Does Taxation Matter for Firm Survival? 死亡与税收:税收对企业生存有影响吗?

ERN: Tax Policy (Sub-Topic) Pub Date : 2019-04-01 DOI: 10.5089/9781498305433.001

Serhan Cevik, Fedor Miryugin

引用次数: 5

Is NY's Supply-Side Experiment Working? A Preliminary Analysis Using County Unemployment Rates 纽约的供给侧实验奏效了吗?基于县失业率的初步分析

ERN: Tax Policy (Sub-Topic) Pub Date : 2018-08-27 DOI: 10.15353/rea.v10i3.1446

Lynn B. Snarr, Hal W. Snarr, D. Friesner

引用次数: 1

What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries 跨国公司税收复杂性的驱动因素是什么?来自108个国家的证据

ERN: Tax Policy (Sub-Topic) Pub Date : 2017-10-01 DOI: 10.2139/ssrn.3046546

T. Hoppe, Deborah Schanz, Susan P. Sturm, Caren Sureth-Sloane

{"title":"What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries","authors":"T. Hoppe, Deborah Schanz, Susan P. Sturm, Caren Sureth-Sloane","doi":"10.2139/ssrn.3046546","DOIUrl":"https://doi.org/10.2139/ssrn.3046546","url":null,"abstract":"All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments - for example, triggered by the BEPS project - give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.","PeriodicalId":368747,"journal":{"name":"ERN: Tax Policy (Sub-Topic)","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126183667","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: 1

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions 冲突后塞拉利昂的非正式税收:纳税人的经验和看法

ERN: Tax Policy (Sub-Topic) Pub Date : 2017-03-01 DOI: 10.2139/ssrn.3120533

S. Jibao, W. Prichard, Vanessa van den Boogaard

{"title":"Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions","authors":"S. Jibao, W. Prichard, Vanessa van den Boogaard","doi":"10.2139/ssrn.3120533","DOIUrl":"https://doi.org/10.2139/ssrn.3120533","url":null,"abstract":"In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of â€˜taxesâ€™ that differ substantially from statutory policies. These â€˜informal taxesâ€™, paid to a variety of state and non-state actors, are frequently overlooked in analyses of local systems of taxation. This is problematic as it leads to misunderstandings of individual and household tax burdens, as well as of systems of local governance. This study thus seeks to capture the reality of taxation in peripheral areas of Sierra Leone. It is based on a taxpayer survey covering 1,129 heads of households, in-depth interviews with government and chiefdom officials, and focus group discussions with community stakeholders across three rural districts of Sierra Leone. We describe the variety, extent, magnitude, and enforcement mechanisms associated with different types of taxes, finding that non-state informal revenue collection is highly prevalent, representing a significant proportion of taxes paid by individuals. Exploring taxpayer perceptions of the different types of taxes, we find positive perceptions of payments levied by non-state actors relative to those levied by local and central governments in terms of fairness, transparency, accountability, and service provision. We conclude by considering the implications of these findings, particularly in the context of on-going fiscal decentralisation reforms in Sierra Leone.","PeriodicalId":368747,"journal":{"name":"ERN: Tax Policy (Sub-Topic)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131049566","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: 18

Should Governments Tax the Rich and Subsidize the Poor? An Empirical Study of Opinion in the United States 政府应该对富人征税而补贴穷人吗?美国舆论的实证研究

ERN: Tax Policy (Sub-Topic) Pub Date : 2016-11-23 DOI: 10.2139/SSRN.2874652

Robert W. McGee

引用次数: 4

How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries 制度、社会和个人因素如何影响税收合规行为?来自14个东欧国家的证据

ERN: Tax Policy (Sub-Topic) Pub Date : 2016-08-18 DOI: 10.2139/ssrn.2825994

M. Kasper

引用次数: 4

Public Goods and Tax Competition in a Two-Sided Market 双边市场中的公共产品与税收竞争

ERN: Tax Policy (Sub-Topic) Pub Date : 2008-09-09 DOI: 10.2139/ssrn.1265539

Christos Kotsogiannis, Konstantinos Serfes

引用次数: 17