scholarly journals The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons

2001 ◽  
Author(s):  
Gebhard Kirchgaessner ◽  
Lars P. Feld
Keyword(s):  
Income Taxes ◽  
Personal Income ◽  
Swiss Cantons ◽  
The Impact

Die Politische Ökonomik der Besteuerung

2012 ◽  
Vol 13 (1-2) ◽  
pp. 116-136 ◽  
Author(s):  
Lars P. Feld ◽  
Christoph A. Schaltegger
Keyword(s):  
Tax Competition ◽  
Direct Democracy ◽  
Income Taxes ◽  
Personal Income ◽  
The Political ◽  
Government Revenue ◽  
User Charges ◽  
Government Financing ◽  
Benefit Principle ◽  
Swiss Cantons

AbstractBased on a survey of the literature on the political economics of taxation we analyze in this paper with data for Switzerland which tax instruments are less intensively used when tax policy is restricted by tax competition and direct democracy. Both institutions restrict government revenue according to our results. In particular, Swiss cantons finance their government activities less by broad-based taxes, like personal income taxes, than by user charges. Both institutions thus enforce a stronger government financing according to the benefit principle instead of the ability to pay principle.

scholarly journals The Impact of Taxation on Economic Growth: Case Study of OECD Countries

2015 ◽  
Vol 14 (4) ◽  
pp. 309-328 ◽  
Author(s):  
Rudolf Macek
Keyword(s):  
Economic Growth ◽  
Negative Impact ◽  
Value Added ◽  
Oecd Countries ◽  
Corporate Taxation ◽  
Income Taxes ◽  
Personal Income ◽  
Individual Growth ◽  
Tax Revenues ◽  
The Impact

Abstract The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000–2011. The impact of taxation is integrated into growth models by its impact on the individual growth variables, which are capital accumulation and investment, human capital and technology. The analysis in this paper is based on extended neoclassical growth model of Mankiw, Romer and Weil (1992), and for the verification of relation between taxation and economic growth the panel regression method is used. The taxation rate itself is not approximated only by traditional tax quota, which is characteristic by many insufficiencies, but also by the alternative World Tax Index which combines hard and soft data. It is evident from the results of both analyses that corporate taxation followed by personal income taxes and social security contribution are the most harmful for economic growth. Concurrently, in case of the value added tax approximated by tax quota, the negative impact on economic growth was not confirmed, from which it can be concluded that tax quota, in this case as the indicator of taxation, fails. When utilizing World Tax Index, a negative relation between these two variables was confirmed, however, it was the least quantifiable. The impact of property taxes was statistically insignificant. Based on the analysis results it is evident that in effort to stimulate economic growth in OECD countries, economic-politic authorities should lower the corporate taxation and personal income taxes, and the loss of income tax revenues should be compensated by the growth of indirect tax revenues.

scholarly journals Impact Des Structures Fiscales Sur La Croissance Economique Au Congo-Brazzaville

2017 ◽  
Vol 13 (34) ◽  
pp. 163
Author(s):  
Ferdinand Moussavou
Keyword(s):  
Economic Growth ◽  
Empirical Evaluation ◽  
Income Taxes ◽  
Personal Income ◽  
Corporate Taxes ◽  
Short Term ◽  
Goods And Services ◽  
Congo Brazzaville ◽  
The Impact

This article proposes to make from Congolese data an empirical evaluation of the impact of tax structures on economic growth. It is based on the effects of state transfers to businesses and on the distinction between personal income taxes, corporate taxes and taxes on goods and services. The results obtained from Dickey and Fuller's model show that, in the long term, personal income taxes, taxes on goods and services, total state revenues, state transfers to enterprises and gross fixed capital formation affect economic growth. In the short term, corporate taxes, revenues and transfers from the state to companies exert an influence on this growth. On the other hand, long-term and short-term results show that government revenues and transfers affect economic growth. These results made it possible to identify the limits of the economic policies implemented in Congo-Brazzaville.

A STUDY OF THE IMPACT OF SPECIAL INTEREST GROUPS ON MAJOR TAX REFORM: AGRICULTURE AND THE 1913 INCOME TAX LAW

2008 ◽  
Vol 35 (2) ◽  
pp. 71-100 ◽  
Author(s):  
Douglas K. Barney ◽  
Tonya K. Flesher
Keyword(s):  
Quantitative Analysis ◽  
Income Tax ◽  
Income Taxes ◽  
Tax Law ◽  
Special Interest Groups ◽  
Congressional Debates ◽  
Farm Population ◽  
Income Tax Law ◽  
State Income ◽  
The Impact

Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were influential in the development and passage of tax/tariff laws. The percentage of congressmen with agricultural ties explains the strong affection for agriculture. Discussion in congressional debates and in agricultural journals was passionate and patriotic in support of equity for farmers. The quantitative analysis reveals that the percentage farm population was a significant predictor of passage of the 16th Amendment by the states and of adoption of state income taxes in the 20th century.

THE DEVELOPMENT OF TAXATION IN THE BIBLE: IMPROVEMENTS IN COUNTING, MEASUREMENT, AND COMPUTATION IN THE ANCIENT MIDDLE EAST

1998 ◽  
Vol 25 (2) ◽  
pp. 63-80 ◽  
Author(s):  
Manuel L. Jose ◽  
Charles K. Moore
Keyword(s):  
Middle East ◽  
Historical Development ◽  
Income Taxes ◽  
Property Taxes ◽  
The Bible ◽  
Indirect Taxes ◽  
Special Assessment ◽  
The Impact

This paper traces the development of five taxation types in the Bible — income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.

scholarly journals Personal Income Taxes and the Growth of Small Firms

2001 ◽  
Vol 15 ◽  
pp. 121-147 ◽  
Author(s):  
Robert Carroll ◽  
Douglas Holtz-Eakin ◽  
Mark Rider ◽  
Harvey S. Rosen
Keyword(s):  
Small Firms ◽  
Income Taxes ◽  
Personal Income

Valuation With or Without Personal Income Taxes?

2004 ◽  
Vol 56 (1) ◽  
pp. 20-45 ◽  
Author(s):  
Frank Richter
Keyword(s):  
Income Taxes ◽  
Personal Income

scholarly journals Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity

2021 ◽  
Vol 7 (2) ◽  
pp. 134-145
Author(s):  
M. Krajňák ◽  
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Personal Income ◽  
Personal Income Tax ◽  
Effective Tax Rate ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Progressivity ◽  
The Impact ◽  
Income Tax Reform

Legislation governing personal income taxation is often subject to changes. A significant personal income tax reform was carried out in the Czech Republic in 2021. The reform implements a progressive tax rate, changes the way the tax base is determined, and increases the tax relief for the taxpayer. The aim of the article is to evaluate the impact of the personal income tax reform on the effective tax rate and tax progressivity. To that end, methods of regression analysis have been used. The source of information for analysis was the data published by the Czech Statistical Office. It was found that in 2021, in comparison with 2020, the tax burden represented in this study by the effective tax rate, in all cases became lower, approximately by 5%. The main reason for this decline is the adjustment of the method of construction of the tax base, which, for the first time in the history of the Income Tax Act, is gross wages. Until the end of 2020, the tax base was a super-gross wage, or the gross wage increased by social security contribution borne by the employer at his costs. The second factor that reduces the tax burden is a CZK 3,000 increase in the deduction per taxpayer per year. This fact increases the degree of tax progressivity, as confirmed by the results of the progressivity analysis and the regression analysis. The changes that have taken place in the personal income tax this year have a positive impact on the taxpayer, but from the point of view of the state, this reform has reduced the state budget revenues.

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