scholarly journals Optimal Taxation in Theory and Practice

2009 ◽  
Vol 23 (4) ◽  
pp. 147-174 ◽  
Author(s):  
N. Gregory Mankiw ◽  
Matthew Weinzierl ◽  
Danny Yagan
Keyword(s):  
Optimal Design ◽  
Tax Policy ◽  
Optimal Taxation ◽  
Theory And Practice ◽  
Tax System ◽  
Academic Literature

The optimal design of a tax system is a topic that has long fascinated economic theorists and flummoxed economic policymakers. This paper explores the interplay between tax theory and tax policy. It identifies key lessons policymakers might take from the academic literature on how taxes ought to be designed, and it discusses the extent to which these lessons are reflected in actual tax policy.

scholarly journals Optimal Taxation and Optimal Tax Systems

1990 ◽  
Vol 4 (1) ◽  
pp. 157-178 ◽  
Author(s):  
Joel Slemrod
Keyword(s):  
Tax Policy ◽  
Restricted Problem ◽  
Optimal Taxation ◽  
Critical Determinant ◽  
Tax System ◽  
Current State ◽  
Optimal Tax ◽  
Critical Issues ◽  
Resource Cost ◽  
Tax Systems

In its current state, optimal tax theory is incomplete as a guide to action for critical issues in tax policy. It is incomplete because it has not yet come to terms with taxation as a system of coercively collecting revenues from individuals who will tend to resist. The coercive nature of collecting taxes implies that the resource cost of implementing a tax system is large. Furthermore, alternative tax systems differ greatly in the resource cost of operation. Differences in the ease of administering various taxes have been and will continue to be a critical determinant of appropriate tax policy. I will first walk the reader through three of the principal propositions of optimal tax theory, pointing out along the way the key assumptions of the restricted problem under consideration. Next, I comment on the influence of the theory on recent tax policy developments. I conclude by sketching an alternative to optimal taxation, which I call the theory of optimal tax systems. This theory embraces the insights of optimal taxation but also takes seriously the technology of raising taxes and the constraints placed upon tax policy by that technology. A theory of optimal tax systems has the promise of addressing some of the fundamental issues of tax policy in a more satisfactory way than the theory of optimal taxation.

INFLUENCE OF THE TAX MECHANISM ON THE SOLUTION OF SOCIO-ECONOMIC PROBLEMS IN KAZAKHSTAN

2021 ◽  
Author(s):  
М.Ж. Даниярова ◽  
С.Б. Глазунова ◽  
M. Daniyarova ◽  
S. Glazunova
Keyword(s):  
Small Businesses ◽  
Tax Policy ◽  
The State ◽  
Social Progress ◽  
State Budget ◽  
Tax System ◽  
Economic Problems ◽  
National Characteristics ◽  
The Republic ◽  
Tax Holidays

В статье отмечается, что действующая налоговая политика как регулятор экономики, не выполняет в полной мере своей стимулирующей функции. В этой связи возникает настоятельная необходимость исследования и анализа действия механизма функционирования налоговых отношений с позиции социально-экономических проблем в сочетании с национальными особенностями Казахстана, накопленным отечественным опытом налоговой политики и сложившейся модели хозяйствования. Авторами статьи отмечается, что, будучи материальными носителями налоговых отношений, рассматриваемые финансовые ресурсы, представляют собой находящиеся в руках государства и имеющие форму фондов денежных средств целевого назначения. Их размер выступает важной характеристикой экономического и социального развития страны, а рациональное использование во многом определяет темпы общественного прогресса. Проведен анализ динамики ВВП и объема промышленности, доходов государственного бюджета Республики Казахстан за 2011-2020 годы, налоговых поступлений и размера недоимки по видам налогов за ряд лет. Выделено, что основными направлениями совершенствования налогового механизма и налоговой системы должны быть: предоставление налоговых каникул для малого бизнеса, рассрочка уплаты НДС, снижение налогообложения на дивиденды и прибыль при продаже ценных бумаг, увеличение предельного объема годового оборота для перехода на упрощенную схему взимания налогов и др. В статье предложены конкретные рекомендации по увеличению доходной части государственного бюджета, совершенствованию налоговой системы Казахстана. The article notes that the current tax policy as a regulator of the economy does not fully fulfill its stimulating function. In this regard, there is an urgent need to study and analyze the operation of the mechanism of the functioning of tax relations from the standpoint of socio-economic problems in combination with the national characteristics of Kazakhstan, the accumulated domestic experience of tax policy and the established economic model. The authors of the article note that, being the material carriers of tax relations, the considered financial resources are in the hands of the state and in the form of funds of targeted funds. Their size is an important characteristic of the country's economic and social development, and their rational use largely determines the rate of social progress. The analysis of the dynamics of GDP and the volume of industry, revenues of the state budget of the Republic of Kazakhstan for 2011-2020, tax revenues and the amount of arrears by types of taxes for a number of years is carried out. It is highlighted that the main directions of improving the tax mechanism and tax system should be: providing tax holidays for small businesses, payment by installments of VAT, reducing taxation on dividends and profits when selling securities, increasing the maximum volume of annual turnover for the transition to a simplified tax collection scheme, etc. The article offers specific recommendations for increasing the revenue side of the state budget, improving the tax system in Kazakhstan.

The Distributional Effects of Tax Policy

2016 ◽  
pp. 391-428
Author(s):  
Ömer Faruk Batırel
Keyword(s):  
Tax Policy ◽  
Tax Burden ◽  
Limited Data ◽  
Tax System ◽  
Equitable Distribution ◽  
Tax Expenditures ◽  
Burden Distribution ◽  
Fiscal Transparency ◽  
Policy Performance ◽  
Tax Expenditure

This chapter first discusses the Turkish tax policy performance for the period of 2004-2013 in terms of equitable distribution of tax burdens. Then, it examines tax expenditures, which are believed to be one of the main sources of inequity in tax burden distribution, in terms of equity and fiscal transparency grounds. The chapter also estimates tax expenditure figures based on very limited data in Turkey. One of the main findings of the chapter is that because fiscal transparency and non-discrimination principles of taxation are violated in Turkey, there are considerable amount of hidden tax reliefs that are not counted as tax expenditures in the Turkish tax system.

Through Western Eyes: Insights into the Intercultural Training Field

2009 ◽  
Vol 30 (9) ◽  
pp. 975-986 ◽  
Author(s):  
Betina Szkudlarek
Keyword(s):  
Corporate Training ◽  
Profit Maximization ◽  
Cross Cultural ◽  
Theory And Practice ◽  
Ethical Principles ◽  
Intercultural Training ◽  
Specific Training ◽  
Academic Literature ◽  
Cultural Research ◽  
Cross Cultural Research

Intercultural corporate training is a growing branch of the coaching and consulting industries and it appears to be both theory and practice driven. The growth of the relevant academic literature reveals a focus on the successful adaptation to host cultures and organizations, but little attention to the ethical dimensions of newly learned rules and newly accepted values. This article introduces a number of concerns related to ethical principles within this growing industry. The issues of profit-maximization, knowledge-access inequalities, the authenticity dilemma and the in-built Western bias of cross-cultural research are presented. Triggered by the author’s experiences in the intercultural corporate training industry and inspired by participation in a number of field-specific training-for-trainers events, this essai is an opening statement in a long-overdue discussion on ethics in intercultural training.

scholarly journals The Structure of the Tax System Versus the Level of Taxation: An Evaluation of the 1986 Act

1992 ◽  
Vol 6 (1) ◽  
pp. 59-68 ◽  
Author(s):  
J. Gregory Ballentine
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Tax Reform ◽  
High Income ◽  
Tax Structure ◽  
Corporate Tax ◽  
Policy Goal ◽  
Tax System ◽  
System Versus ◽  
The Future

In this paper, I assess the 1986 Tax Reform Act relative to the tax system that might have evolved over the several years following 1986 had that particular tax reform not been enacted. Had tax reform not been enacted, I believe that the pattern of steady tax increases, particularly corporate tax increases and tax increases on high-income individuals such as occurred in the 1982 and 1984 tax acts would have continued. I also believe that the 1986 Tax Reform Act introduced an income tax system that will be quite stable; broad changes, in particular changes that raise a large amount of income tax revenues, are unlikely for many years. So I am comparing the tax structure of the 1986 Tax Reform Act to a system that, in part, has an inferior structure, but that provides more revenues. Since I believe that the most important tax policy goal in 1986 and later should have been to raise revenues, not to revise the structure of the tax system, I believe that the 1986 Tax Reform Act was harmful. Tax reform not only did not raise revenues, it has made it more difficult to raise revenues in the future, without providing significant offsetting benefits.

Tax Policy and the Environment: Theory and Practice

1994 ◽  
Vol 94 (106) ◽  
pp. 1 ◽  
Author(s):  
David C. L. Nellor ◽  
Ronald T. McMorran ◽  
◽  
Keyword(s):  
Tax Policy ◽  
Theory And Practice

scholarly journals Optimal Taxation as a Guide to Tax Policy: A Survey

1993 ◽  
Vol 14 (1) ◽  
pp. 15-36 ◽  
Author(s):  
CHRISTOPHER HEADY
Keyword(s):  
Tax Policy ◽  
Optimal Taxation

THE CONSEQUENCES OF TAXATION

2006 ◽  
Vol 23 (2) ◽  
pp. 73-87 ◽  
Author(s):  
Joel Slemrod
Keyword(s):  
Optimal Design ◽  
Avoidance Behavior ◽  
Behavioral Responses ◽  
Elasticity Of Substitution ◽  
Government Policies ◽  
Tax System ◽  
Tax Coordination ◽  
Taxable Income ◽  
Elasticity Of Taxable Income ◽  
The Government

The consequences of taxation matter for the optimal design of the tax system. Those consequences depend on behavioral responses to taxation, as summarized by the elasticity of taxable income. Although this elasticity depends on characteristics of preferences, such as the elasticity of substitution between goods and leisure, it also depends on the avoidance technology, and on the response of government to avoidance behavior. It depends on the size of states, and the amount of tax coordination and harmonization. To some degree the elasticity of response can be affected by government policies, and the government need not accept it passively, but rather should put in place policies that optimally determine it.

scholarly journals Recenzja książki Krzysztofa Brońskiego Finanse publiczne w Galicji w okresie autonomii (1867–1914). Kraków: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie, 2019, stron 319

2021 ◽  
Vol 14 (2) ◽  
pp. 271-275
Author(s):  
Mateusz Mataniak
Keyword(s):  
Public Finance ◽  
Social Security ◽  
Important Research ◽  
Tax System ◽  
Basic Principles ◽  
Financial Situation ◽  
Academic Literature ◽  
The Social ◽  
Economic Background ◽  
Statistical Studies

Review of Krzysztof Broński’s Book Public Finance of Galicia in the Autonomy Era (1867–1914). Kraków: Kraków University of Economics Press, 2019, 319 Pages The review discusses the latest book on the situation of public finances in Galicia during the period of autonomy (1867–1914). The author, using numerous statistical studies, materials of the Diet of Galicia and Lodomeria, and the National Department as well as academic literature (nineteenth-century and modern), presents Galicia’s place in the Austro-Hungarian tax system and recreates the structure of its budgets, as well as the financial situation of local government, and the basic principles of the social security system. This is all offered against a broad constitutional and political, as well as socio-economic, background. The result of the work is several important research theorems, which significantly enrich knowledge about Galicia.

scholarly journals Role of Tax Havens in Tax Avoidance by Multinationals with Special Regard to Ireland

2020 ◽  
pp. 333-341
Author(s):  
Tamás Zoltán Wágner
Keyword(s):  
Tax Avoidance ◽  
Case Law ◽  
The European Union ◽  
Preferential Treatment ◽  
Tax System ◽  
Tax Havens ◽  
Academic Literature ◽  
Tax Haven ◽  
The Government

Nowadays, many multinationals use tax avoidance strategies in order to minimise their tax liability. They often cooperate with governments providing them preferential treatment. These low-tax jurisdictions called tax havens pose a threat for world economy because they result in huge budgetary loss for countries. Even the European Union has its own tax havens which contribute to the loss of 250 billion euros annually. It is more than 2% of the Union’s GNP. Despite the apparent negative evidences, several member states’ tax system still contains favourable provisions for multinationals. Although, almost everybody would mention the Benelux states first, but many multinationals utilize the loopholes of the Irish tax system. In this regard, it is enough to refer to the Apple case where the European Commission ordered the recuperation of 13 billion euros from the company due to illegal state aid. Hence, we conducted a research based on academic literature and case-law. After a short introduction and dealing with the European Commission’s response to tax avoidance, we analyse the Irish tax system. The main goal was to demonstrate that Ireland – despite the denial of the respective authorities – was a tax haven. Our study proves that multinationals could use almost freely several tax optimisation strategies (e.g. Double Irish and Dutch Sandwich) up to now. Due to strong criticism and scandals the government had to amend the former tax regime, but it does not mean that preferential treatment is abolished. Ireland still should be considered a tax haven.

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