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The Progressive Value Added Tax (Fiscal Policy) as a Tool of Inflation Targeting: Is a Higher Inflation Target Plausible? 累进增值税(财政政策)作为通胀目标的工具:更高的通胀目标是否合理?
ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2016-07-07 DOI: 10.2139/SSRN.2805872
J. Altamirano
{"title":"The Progressive Value Added Tax (Fiscal Policy) as a Tool of Inflation Targeting: Is a Higher Inflation Target Plausible?","authors":"J. Altamirano","doi":"10.2139/SSRN.2805872","DOIUrl":"https://doi.org/10.2139/SSRN.2805872","url":null,"abstract":"Premised upon taxable income the regressive Value Added Tax or Goods and Services Tax through VAT/GST Tax Returns would become progressive in nature with a CPI adjusted cost of living allowance tax credit or rebate that solves the purchasing power of income index and the Fisher Equation allows up to a 15% inflation target without the costs of inflation?","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130343237","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
Who Really Benefits from Consumption Tax Cuts? Evidence from a Large Vat Reform in France 谁真正受益于消费税削减?来自法国大规模增值税改革的证据
ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2016-03-01 DOI: 10.2139/ssrn.2629380
Youssef Benzarti, Dorian Carloni
{"title":"Who Really Benefits from Consumption Tax Cuts? Evidence from a Large Vat Reform in France","authors":"Youssef Benzarti, Dorian Carloni","doi":"10.2139/ssrn.2629380","DOIUrl":"https://doi.org/10.2139/ssrn.2629380","url":null,"abstract":"This paper evaluates the incidence of a large cut in value-added taxes (VATs) for French sit-down restaurants in 2009. In contrast to previous studies, which only focus on the price effects of VAT reforms, we estimate the effects of the VAT cut on four groups: workers, firm owners, consumers, and suppliers of material goods. Using a difference-in-differences strategy on firm-level data, we find that: firm owners pocketed more than 55 percent of the VAT cut; consumers, sellers of material goods, and employees shared the remaining windfall with consumers benefiting the least; and the employment effects were limited. (JEL H22, H25, L83)","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131016568","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: 68
The Language of Taxation: Ideology Masquerading as Science 税收语言:伪装成科学的意识形态
ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2016-02-12 DOI: 10.2139/ssrn.2731508
R. Wagner
{"title":"The Language of Taxation: Ideology Masquerading as Science","authors":"R. Wagner","doi":"10.2139/ssrn.2731508","DOIUrl":"https://doi.org/10.2139/ssrn.2731508","url":null,"abstract":"The economic analysis of taxation contains two disparate strands of theorizing. One strand is a scientific strand that seeks to explain the rhyme and reason of the pattern of taxation that governments create. The other strand is a normative or exhortatory strand that seeks to instruct governments as to how they should extract taxes from the population. There is no good reason why a theorist can’t contribute to both strands, only not at the same time because the position of political partisan requires different theoretical formulations than does the position of political observer. Yet the two distinct roles and their associated formulations are often confounded, with the result being that the language of taxation often entails commingling between ideological claims and scientifically based claims. After characterizing these two visions of tax theory, the remainder of this essay disentangles some of the conflicts between ideology and science with respect to taxation, particularly as these apply to personal income taxation and to commodity taxation.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130109941","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
Пазарни деформации, произтичащи от необлагането на финансовите услуги с ДДС (Market Distortions Arising from Non-Taxation of Financial Services with Value Added Tax)
ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2015-11-24 DOI: 10.2139/ssrn.3336305
Angel Angelov
{"title":"Пазарни деформации, произтичащи от необлагането на финансовите услуги с ДДС (Market Distortions Arising from Non-Taxation of Financial Services with Value Added Tax)","authors":"Angel Angelov","doi":"10.2139/ssrn.3336305","DOIUrl":"https://doi.org/10.2139/ssrn.3336305","url":null,"abstract":"<b>Bulgarian Abstract:</b>Настоящата статия изследва основните причини, поради които вече близо половин век финансовите услуги биват изключени от облагаемата база на ДДС в рамките на ЕС. В резултат на необлагането на тези услуги се наблюдават редица изкривявания на пазарните механизми, засягащи всички икономически агенти – домакинства и бизнес потребители, финансови посредници, държавни бюджети. Чрез направения анализ се цели да се препоръчат мерки за реформирането на данъчните системи в отговор на тези деформации.<br><br><b>English Abstract:</b> This article explores the main reasons due to which nearly a half-century the financial services have been excluded from the taxable base of VAT in the Member States of the EU. As a result of the non-taxation of these services a number of market distortion mechanisms affecting all economic agents has been observed - households and business customers, financial intermediaries, government budgets. The analysis aims to recommend measures for the reform of the tax systems in response to these distortions.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129470192","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
The Price of Liquor is Too Damn High: Alcohol Taxation and Market Structure 酒价太高:酒税与市场结构
ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2015-09-15 DOI: 10.2139/ssrn.2610118
Christopher T. Conlon, N. Rao
{"title":"The Price of Liquor is Too Damn High: Alcohol Taxation and Market Structure","authors":"Christopher T. Conlon, N. Rao","doi":"10.2139/ssrn.2610118","DOIUrl":"https://doi.org/10.2139/ssrn.2610118","url":null,"abstract":"We study the relative benefits of taxation versus market structure regulations for distilled spirits. One popular regulation, called post and hold, helps wholesalers set collusive prices as the competitive equilibrium of a single period game. Assembling new datasets of wholesale and retail prices, and sales, we show PH leads to average wholesale markups of 30-40%, with higher markups on expensive products. Taxes distort relative prices less than PH. We show Connecticut could increase tax revenue by 350% and improve consumer welfare while holding alcohol consumption fixed. However, we also show our counterfactual policy may be slightly regressive compared to PH.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"2016 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128589282","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: 27
Goods and Services Tax (GST): A Panacea for Indian Economy 商品和服务税:印度经济的灵丹妙药
ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2015-08-31 DOI: 10.2139/ssrn.2686979
D. Adhana
{"title":"Goods and Services Tax (GST): A Panacea for Indian Economy","authors":"D. Adhana","doi":"10.2139/ssrn.2686979","DOIUrl":"https://doi.org/10.2139/ssrn.2686979","url":null,"abstract":"GST stands for “Goods and Services Tax”, and is proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. It will replace all indirect taxes levied on goods and services by the Central Government and State Governments. GST is the only indirect tax that directly affects all the sections of our economy. India has been trying to implement the Goods and Services Tax (GST)for last few years but due to political and state governments autonomy issues the Federal government has been unable to make it law. Several countries has implemented this tax system followed by France, the first country introduced the GST in 1954. In India the proposed GST would be implemented from 1 April 2016. For this the Constitution (One Hundred and Twenty Second Amendment) Bill, 2014 was Introduced in the Lok Sabha. The Bill was passed by the Lok Sabha on 6 May 2015. Now Bill has to get the approval of Rajya Sabha and President. India is a federal democratic and therefore the GST will be implemented parallel by the Central and State governments as CGST and SGST respectively. The present paper focused on explaining the concepts of GST and its evolution in India. Then it discussed the salient features of proposed GST and how does it works. It highlights the benefits of the GST for Indian economy. This paper also shows the challenges to implement GST and how it can be overcome.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123375842","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: 8
Asymmetric Incidence of Sales Taxes: A Short-Run Investigation of Gasoline Prices 销售税的不对称发生率:对汽油价格的短期调查
ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2015-04-11 DOI: 10.2139/ssrn.2566042
H. Yilmazkuday
{"title":"Asymmetric Incidence of Sales Taxes: A Short-Run Investigation of Gasoline Prices","authors":"H. Yilmazkuday","doi":"10.2139/ssrn.2566042","DOIUrl":"https://doi.org/10.2139/ssrn.2566042","url":null,"abstract":"This paper investigates the shifting of sales taxes to consumers through retail prices in the short run. Retail data on gasoline prices are used at the station level within the U.S., including observations from all fifty states and the District of Columbia. A difference-in-differences approach is employed to identify the short-run effects of the changes in state taxes as of January 1st, 2015, when five states have increased their gasoline sales taxes, while five other states have decreased theirs. States experiencing such changes in sales taxes (between December 31st, 2014 and January 1st, 2015) are analyzed as the treatment group of a natural policy experiment, where the control group consists of states with no changes in their sales taxes. The results show that both sales-tax increases and decreases are under-shifted to consumer prices, although the under-shifting of sales-tax decreases is much higher (i.e., the asymmetric incidence of sales taxes). The pass-through measures also differ significantly across states, showing the importance of having a nationwide analysis. The results are robust to the consideration of retailer characteristics, wholesale prices, retail brand effects and hourly price changes within each day.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"257 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121884447","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: 5
Networks and Manufacturing Firms in Africa: Results from a Randomized Field Experiment 非洲的网络和制造企业:来自随机现场实验的结果
ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2015-04-01 DOI: 10.3386/W21132
M. Fafchamps, S. Quinn
{"title":"Networks and Manufacturing Firms in Africa: Results from a Randomized Field Experiment","authors":"M. Fafchamps, S. Quinn","doi":"10.3386/W21132","DOIUrl":"https://doi.org/10.3386/W21132","url":null,"abstract":"We run a novel field experiment to link managers of African manufacturing firms. The experiment features exogenous link formation, exogenous seeding of information and exogenous assignment to treatment and placebo. We study the impact of the experiment on firm business practices outside of the lab. We find that the experiment successfully created new variation in social networks. We find some limited evidence of diffusion of management practices, particularly in terms of firm formalisation and innovation. Such diffusion appears to be a combination of diffusion of innovation and simple imitation.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114712705","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: 82
Regressive Effects: Causes and Consequences of Selective Consumption Taxation 递减效应:选择性消费税的原因与后果
ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2015-03-03 DOI: 10.2139/ssrn.3211628
A. Hoffer, Rejeana M. Gvillo, W. Shughart, Michael D. Thomas
{"title":"Regressive Effects: Causes and Consequences of Selective Consumption Taxation","authors":"A. Hoffer, Rejeana M. Gvillo, W. Shughart, Michael D. Thomas","doi":"10.2139/ssrn.3211628","DOIUrl":"https://doi.org/10.2139/ssrn.3211628","url":null,"abstract":"This study provides a systematic analysis of selective consumption tax policy. We detail both the motivations behind selective consumption taxes and the policy's shortcomings. Empirically, we explore how consumption of 12 goods?alcohol, cigarettes, fast food, items sold at vending machines, purchases of food away from home, cookies, cakes, chips, candy, donuts, bacon, and carbonated soft drinks?varies across the income distribution by calculating the goods' income-expenditure elasticities. Income has the greatest effect on expenditures for alcohol. A 1 percentagepoint increase in income (approximately $428 at the mean) translates into a 0.314 percentage point increase in spending on alcoholic beverages (approximately $1 annually at the mean). Income has the smallest influence on tobacco expenditures (0.007) and donut expenditures (?0.009). We conclude from this evidence that any tax on such goods is regressive.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123756419","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: 9
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