Public Economics: Taxation最新文献

{"title":"Public Administration Concern for Social Values, Can it Improve Tax Compliance? (Tax Office Studies in Indonesia)","authors":"Rachmad Utomo, Sumartono, Bambang S. Haryono, I. Noor","doi":"10.2139/ssrn.3786015","DOIUrl":"https://doi.org/10.2139/ssrn.3786015","url":null,"abstract":"This paper examines a public administration perspective using social value as well as nonmonetary incentives to engage SMEs and step from the research question whether they will increase voluntary tax compliance as returns. The current tax socialization is no longer just a model for submitting tax articles to raise more money, or focuses specifically on explaining why tax obligations must be paid, sanction or penalties. The mission of public institutions as educators has been adopted by Directorate General of Taxes, instilling a sense of trust between the government and society, the social value focal point approach of taxation and citizenship that aims to foster a commitment to become citizens with noble character. SMEs tend to hide from tax obligations in accordance with the character of cash transactions, do not have business licenses, do not have a fixed address, and are also difficult to trace on the national administrative data network. Their obligation to pay taxes is only 0.5% of turnover, ironically, taxation socialization events just to inform people are less enthusiastic about being attended. The Indonesian Directorate General of Taxes launched a new model of tax socialization by combining training services for business development. This study found social norms as compliant citizens were sewn into each of these events. The new model of tax outreach has been found to be a magnet for SMEs to be pulled out of places tax offices find it hard to find. So far, however, their concern for taxes as a reciprocal form of obedience to the state is still low. This indicates that the distinctive role of public administration in the form of an enforcement system from the tax office is very important. The theoretical implication of human economic behavior can lead to an infectious ego attitude without a more proportional public agency arrangement. From its practical implications, it is recommended that the Directorate General of Taxes immediately collaborate between networks of government agencies to agree on shared responsibilities with the aim of building a national tax culture.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127589233","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}

{"title":"The US Taxpayer Bill of Rights: Reflections on a Toddler","authors":"R. Avi-Yonah","doi":"10.2139/ssrn.3782019","DOIUrl":"https://doi.org/10.2139/ssrn.3782019","url":null,"abstract":"In the US the Taxpayer Bill of Rights (TBOR) is only seven years old, and moreover no successful challenge to the IRS under it has been brought so far. The following first describes the existing case law under the US TBOR. The main conclusion is that the US TBOR is a toddler with uncertain prospects. The article then offers some observations on the application of the TBOR to corporate taxpayers.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127981990","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}

{"title":"Optimal Tax Systems with Endogenous Behavioral Biases","authors":"Dylan T. Moore, J. Slemrod","doi":"10.2139/ssrn.3401834","DOIUrl":"https://doi.org/10.2139/ssrn.3401834","url":null,"abstract":"We develop an optimal tax framework that combines two recent extensions of tax analysis: a tax-systems emphasis on non-rate policy instruments, and a recognition of the role of behavioral biases. Although the implications of taxpayers' biases for optimal tax rates have received considerable attention, a complete analysis of this aspect of optimal tax theory must account for the fact that such biases are often endogenous to the non-rate aspects of a tax system. We first generalize and extend the analysis of optimal tax systems to incorporate endogenous behavioral biases. We then develop a novel and important application of this issue, showing how misperception of the tax rate affects the optimal breadth of the tax base.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121239504","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}

{"title":"Can Real-Time Pricing Be Progressive? Identifying Cross-Subsidies under Fixed-Rate Electricity Tariffs","authors":"Gordon W. Leslie, Armin Pourkhanali, G. Roger","doi":"10.2139/ssrn.3774556","DOIUrl":"https://doi.org/10.2139/ssrn.3774556","url":null,"abstract":"Wholesale electricity prices can rapidly change in real-time, yet households usually face fixed-price electricity tariffs. These tariffs create implicit cross-subsidies between households, determined by the timing of consumption. We map substation data on electricity use to demographic data to identify the household characteristics associated with this cross-subsidization. We find that households in areas with low house prices and high levels of renters and elderly residents are net funders of this cross-subsidy, and may be the greatest immediate beneficiaries if real-time retail tariffs are made available. Further, cross-subsidy magnitudes are exacerbated by the wholesale price impacts from increasing solar generator penetration.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123714937","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}

{"title":"Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada","authors":"A. Lavecchia, Alisa Tazhitdinova","doi":"10.2139/ssrn.3764126","DOIUrl":"https://doi.org/10.2139/ssrn.3764126","url":null,"abstract":"Using panel data on a 20% random sample of Canadian taxpayers, we study behavioral responses to the cancellation of a lifetime capital gains exemption that resulted in increased capital gains taxation for some individuals. The unique setting allows us to distinguish between short-term avoidance responses and permanent responses to capital gains taxes. We show that the exemption did not change the number of taxpayers reporting positive capital gains, and thus unlikely resulted in increased participation in capital markets. However, the exemption cancellation slightly increased capital gains realizations of the existing traders.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120871429","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}

{"title":"A Cigarette-Switching Model: Derivation and Numerical Simulation","authors":"Michael Masiya","doi":"10.2139/ssrn.3742054","DOIUrl":"https://doi.org/10.2139/ssrn.3742054","url":null,"abstract":"I propose a cigarette-switching model, which explains key variables, and parameters that influence a change in consumption of any category of cigarettes with the ultimate goal of estimating the drivers behind the consumption of smuggled cigarettes and determining what variables to adjust to reduce the ultimate switching of consumers to smuggled cigarettes, hence amount of smuggled cigarettes in the economy. This paper has provided insight into the response of various categories of cigarettes to changing values of parameters that affect them at each level. First, the simulation revealed that in the No-Alternative Equilibrium (NAE), domestically produced cigarettes will keep rising and remain stable while in the endemic equilibrium, the domestically produced cigarettes will face competition from imported, smuggled, and underground cigarettes which will lead to a slight reduction in the amount of domestically produced cigarettes. Secondly, a rising local excise tax rate leads to a reduction in domestically produced cigarettes, however; the trend is stable (in contrast to declining) so long as the smoking participation rate is higher than the cessation rate-a fact that holds in this case. Third, an increase in the import excise tax rate to 60 percent and beyond will lead to a reduction in imported cigarettes. Similarly, below import excise of 50 percent, smuggled cigarettes will rise with increasing tax rate however, beyond 60 percent, smuggled cigarettes start declining thereby exhibiting a Laffer-effect of import excise on amount of smuggled cigarettes. Lastly, there is an interesting observation regarding the effect of the probability of detection on smuggled cigarettes. Alone, even if the probability of smuggling triples, it is not sufficient to lead to a reduction in smuggled cigarettes. Only when paired with increasing taxes, does the probability of detection gain significance and strength in the reduction of smuggled cigarettes. Hence, the two produce great synergy effective at curbing cigarette smuggling.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115926894","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}

{"title":"Taxing the Digital Economy through Significant Economic Presence","authors":"Shambhavee H.M, Thajaswini C B","doi":"10.2139/ssrn.3738244","DOIUrl":"https://doi.org/10.2139/ssrn.3738244","url":null,"abstract":"The main motivation behind this paper is to discourse the current worldwide issues caused due to the digital economy, to examine about the different changes made in the Tax Model Convention by the OECD and to examine and breakdown its various provisos present in its execution. The extent of this paper is to bring an elementary understanding of the notion of Permanent Establishment and Business connections so as to draw the implication of the emergence of Digital taxation in the world and the interference of the concept of significant economic presence in the Indian Taxing regime, suggesting further improvements and effective implementation strategies.<br><br>To elucidate in nutshell, the author mainly concentrates on these five subdivisions; Firstly as to What Permanent Establishment is, Secondly, various proposals, approaches &amp; principles of the OECD, Thirdly, the Two Pillar concept, Fourthly BEPS ACTION PLAN 15&amp; 7 that discusses the different complications in taxation due to Digitalization, Fifthly Significant Economic Presence in India, Equalization Levy and the connection between the two.<br><br>In conclusion, the authors put forth the impact of bringing in the amendments that fit in the digitalized economy and the hitches in the execution thereby creating attention to make the taxing through SEP in an efficient way.<br>","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129851105","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}

{"title":"Repairing the Tax Privacy Rules","authors":"G. Yin","doi":"10.2139/ssrn.3708529","DOIUrl":"https://doi.org/10.2139/ssrn.3708529","url":null,"abstract":"This brief essay, adapted from remarks delivered to the Tax Policy and Simplification Committee of the ABA Tax Section on October 2, 2020, describes needed changes in three tax privacy areas: access and disclosure of presidential tax information, civil enforcement of congressional subpoenas, and confidentiality protections for tax return information obtained by subpoena. The essay also explains the problematic nature of public disclosures of tax information, including the recent reports published by the New York Times about President Trump’s taxes.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125991399","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}

{"title":"Revenue Extraction Is Not Enough: The Ambiguous Effectiveness of the Rwandan Revenue Authority","authors":"Benjamin Chemouni","doi":"10.2139/ssrn.3716821","DOIUrl":"https://doi.org/10.2139/ssrn.3716821","url":null,"abstract":"The objective of this paper is to understand the RRA’s relatively high, and yet uneven, performance. While the organization is effective regarding overall revenue collection, and processes of tax filling and payment, it is much less so with regard to everyday bookkeeping, reporting and provision of inputs to policymaking. The paper argues that the dominant nature of the political settlement and the ruling elite’s paradigmatic ideas of national self-reliance supported the performance of the RRA in extracting revenues. On the other hand, the top-down pressure on the RRA to perform produced a range of perverse incentives in the organization, making everyday processes of bookkeeping and reporting secondary. In addition, vested interests regarding property tax and the tension between state-centered and marketed ideas about development led to a series of policy gaps that limited revenue mobilization. Furthermore, the vulnerability of the elite anchored in its minority status, and its origins in the diaspora, meant that the state in general, and the RRA in particular, while autonomous from social pressure, might not be much embedded in society. This led to an uneven performance. The organization performed well in the raw task of extracting revenue, which requires a high level of autonomy, but much less so when its tasks, such as providing advice to policy formulation, required some embeddedness with key segments of society.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122671264","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}

{"title":"Anti-Poverty Measures in Italy: A Microsimulation Analysis","authors":"Nicola Curci, G. Grasso, Marco Savegnago, P. Recchia","doi":"10.2139/ssrn.3710131","DOIUrl":"https://doi.org/10.2139/ssrn.3710131","url":null,"abstract":"Introduced in 2019, the Reddito di cittadinanza (RdC) has replaced the Reddito di inclusione (ReI) as a universal minimum income scheme in Italy. In this paper, we use BIMic, the Bank of Italy’s static (non-behavioural) microsimulation model, to measure the effects of the RdC in terms of inequality reduction and, as a novel contribution, of absolute poverty alleviation. Our results, which do not account for behavioural responses to policy changes, show that the RdC is effective in reducing inequality, and attenuating the incidence, and even more so the intensity, of absolute poverty. We also document how certain features of the design of this benefit affect the distribution of these effects across the population. For this purpose, we simulate two hypothetical changes to the current design of the RdC: one that directs more resources to large households with minors (on average more in need than other households) and the other that takes into account the differences in the cost of living according to geographical areas and municipality size.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124234139","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}