Estimating the Elasticity of Broad Income for High-Income Taxpayers

2016 ◽  
Author(s):  
Laura Kawano ◽  
Caroline Weber
Keyword(s):  
High Income ◽  
Income Taxpayers

scholarly journals Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

2021 ◽  
Author(s):  
Henry C. Edeh
Keyword(s):  
Low Income ◽  
Large Scale ◽  
Value Added ◽  
High Income ◽  
Living Standard ◽  
Middle Income ◽  
Variable Part ◽  
Lump Sum ◽  
Redistributive Effects ◽  
Income Taxpayers

Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms in Nigeria have been scarcely carried out. This study for the first time quantitatively assessed both the equity and redistributive effects of PIT and VAT across different reform scenarios in Nigeria. Data used in this study was mainly drawn from the most recent large scale nationally representative Nigeria Living Standard Survey, conducted in 2018/2019. The Kakwani Index was used to calculate and compare the progressivity of PIT and VAT reforms. A simple static micro-simulation model was employed in assessing the redistributive effect of PIT and VAT reforms in the country. After informality has been accounted for, the PIT was found to be progressive in the pre- 2011 tax scheme, but turned regressive in the post-2011 tax scheme. It was also discovered that the newly introduced lump sum relief allowance in the post-2011 PIT scheme accrues more to the high-income than to the low-income taxpayers – confirming the regressivity of the current PIT scheme. However, the study further shows (through counterfactual simulations) that excluding the relatively high-income taxpayers from sharing in the variable part of the lump sum relief allowance makes PIT progressive in the post-2011 scheme. The VAT was uncovered to be regressive both in the pre-2020 scheme, and in the current VAT reform scheme. Further, after putting informality into consideration, the PIT was found to marginally reduce inequality but increase poverty in the pre-2011 scheme. The post-2011 PIT scheme reduced inequality and increased poverty, but by a smaller proportion – confirming a limited redistribution mainly resulting from the concentration of the lump sum relief allowance at the top of the distribution. However, if the variable part of the lump sum relief allowance is provided for ‘only’ the low-income taxpayers below a predefined income threshold, the post-2011 PIT scheme becomes largely redistributive. VAT was uncovered to marginally increase inequality and poverty in the pre-2020 scheme. Though the current VAT scheme slightly increased inequality, it considerably increased poverty in the country. It is therefore suggested that a better tax reform, with well-regulated relief allowance and differentiated VAT rates, will help to enhance the equity and redistribution capacity of the Nigeria tax system.

Reactions of High-Income Taxpayers to Major Tax Legislation

2016 ◽  
Vol 69 (4) ◽  
pp. 935-964 ◽  
Author(s):  
Gerald Auten ◽  
David Splinter ◽  
Susan Nelson
Keyword(s):  
High Income ◽  
Tax Legislation ◽  
Income Taxpayers

AWARENESS OF MARGINAL INCOME TAX RATES AMONG HIGH-INCOME TAXPAYERS

1965 ◽  
Vol 18 (3) ◽  
pp. 258-267 ◽  
Author(s):  
BRUCE L. GENSEMER ◽  
JANE A. LEAN ◽  
WILLIAM B. NEENAN
Keyword(s):  
Income Tax ◽  
High Income ◽  
Tax Rates ◽  
Income Taxpayers

scholarly journals Does tax competition make tax reform essential?

2014 ◽  
Vol 4 (2-3) ◽  
Author(s):  
Maja Klun
Keyword(s):  
Low Income ◽  
Tax Competition ◽  
Tax Policy ◽  
Tax Reform ◽  
Foreign Capital ◽  
High Income ◽  
Tax Burden ◽  
Policy Measures ◽  
National Economies ◽  
Income Taxpayers

Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy. Tax policy measures that tax mobile or foreign capital at significantly lower rates are known as harmful tax competition. Some recent corrections to the tax code and proposed tax amendments in Slovenia represent an attempt to relieve the burden on the taxpayer. This paper compares the taxation of high income taxpayers, low income taxpayers, taxpayers with passive income, and the taxation of businesses in Slovenia and neighbouring countries. The comparison indicates that Slovenian taxpayers with a high income have a higher tax burden than in neighbouring countries, while low income taxpayers have one of the highest burdens. The same applies to passive income. The tax burden on businesses ranks in the middle.

scholarly journals From Communism to Capitalism: Private versus Public Property and Inequality in China and Russia

2018 ◽  
Vol 108 ◽  
pp. 109-113 ◽  
Author(s):  
Filip Novokmet ◽  
Thomas Piketty ◽  
Li Yang ◽  
Gabriel Zucman
Keyword(s):  
High Income ◽  
National Accounts ◽  
Public Property ◽  
Distribution Of Income ◽  
Income Taxpayers

This paper combines national accounts, survey, wealth, and fiscal data (including recently released tax data on high-income taxpayers) in order to provide consistent series on the accumulation and distribution of income and wealth in China and Russia over the 1978-2015 period. We contrast the different privatization strategies implemented in the two countries and observe their impacts on the evolution of inequality.

scholarly journals Taxation with Mobile High-Income Agents: Experimental Evidence on Tax Compliance and Equity Perceptions

Games ◽  
2019 ◽  
Vol 10 (4) ◽  
pp. 42
Author(s):  
Sandro Casal ◽  
Veronika Grimm ◽  
Simeon Schächtele
Keyword(s):  
Low Income ◽  
Tax Compliance ◽  
High Income ◽  
Random Allocation ◽  
Allocation Mechanism ◽  
Treatment Variation ◽  
Regressive Tax ◽  
Compliance Decisions ◽  
Information Treatment ◽  
Income Taxpayers

In a laboratory experiment on tax compliance, we model a situation in which high-income taxpayers can leave a tax system that finances a public good. We compare low-income taxpayers’ compliance decisions and equity perceptions across treatments in which they are informed or not informed about the mobility option of high-income taxpayers. This allows us to test if low-income taxpayers regard the mobility option as a rationale for implementing a regressive tax schedule. To investigate if a potential `justification effect’ of the mobility option depends on the causes of income heterogeneity, we also varied whether income was allocated based on relative performance in a prior ability task or at random. Interestingly, although the performance-based allocation itself was judged to be fairer, we observed higher compliance under the random allocation mechanism. However, compliance and equity perceptions did not significantly differ by the information treatment variation, regardless of the source of income inequality. The results indicate that the threat of losing high-income taxpayers’ contributions does not lead low-income taxpayers to view the regressive tax schedule more favorably. This suggests that taking the differential mobility options as given and altering tax schedules accordingly may not be perceived as an adequate policy response.

SATUAN TIMBULAN DAN KOMPOSISI SAMPAH DOMESTIK KABUPATEN TANAH DATAR

Jurnal Dampak ◽  
2014 ◽  
Vol 11 (1) ◽  
pp. 28 ◽  
Author(s):  
Yommi Dewilda ◽  
Yeggi Darnas
Keyword(s):  
Low Income ◽  
High Income ◽  
Income Data

Penelitian ini bertujuan untuk mendapatkan data timbulan dan komposisi sampah domestik di Kabupaten Tanah Datar serta dapat membandingkan perbedaan timbulan dan komposisi sampah yang dihasilkan berdasarkan tingkat pendapatan masyarakat (High income, Medium income dan Low income). Data timbulan dan komposisi sampah diperlukan dalam perencanaan dan pengembangan sistem pengelolaan sampah. Sampling timbulan dan jumlah sampling dilakukan berdasarkan SNI 19-3964-1994. Hasil penelitian timbulan sampah domestik dalam satuan berat 0,232 kg/o/h dan dalam satuan volume 3,646 l/o/h. Berdasarkan tingkat pendapatan dalam satuan berat High Income (HI) 0,308 kg/o/h, Medium Income (MI) 0,198 kg/o/h dan Low Income (LI) 0,190 kg/o/h dalam satuan volume HI 4,269 l/o/h, MI 3,835 l/o/h dan LI 2,835 l/o/h. Timbulan sampah yang dihasilkan penduduk dengan High Incame lebih besar dibandingkan dengan penduduk dengan pendapatan Medium Income dan Low Income. Komposisi sampah domestik untuk sampah basah 75,5%; sampah plastik 16,6%; sampah kertas 5,3%; sampah tekstil 0,8%; sampah kayu 0,3%; sampah kaca 0,7%; sampah logam ferrous 0,2%; sampah logam non ferrous 0,1%; dan sampah lain-lain 0,5%.Kata kunci: sampah domestik, komposisi sampah, timbulan Sampah

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