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Changes in the Value Added Tax as the Tool against the Global Crisis
Anti-fraud tool Tax frauds VAT rates
2016/1/27
As a result of the global economic crisis the governments of the states has been forced to present various proceedings especially in field of taxation to maintain or increase the tax revenues and to s...
Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary
Fiscal policy Flat rate tax Social policy Tax principles Tax system
2016/1/27
In the last two years the Hungarian people have witnessed several new measures in government’s fiscal policy. To respond to global crisis that hit Hungary hard, the Bajnai government enacted a series ...
Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic
Czech Republic Environmental charges Environmental policy tools
2016/1/26
Optimal policy design should maximize environmental benefits and minimize negative impacts of the environmental tax reform (ETR) on economy and society. Both researchers and policy makers are interest...
Neighborhood Foreclosures and Property Tax Burden: An Examination of Change in Valuation Standard and Assessment Equity
property tax foreclosures assessment equity
2014/11/27
The quality of property tax assessment practices impacts the stability of local government revenue and the equity of property tax burden. This study examines the potential shift in property tax burden...
The Impact of Property Assessment Standards on Property Tax Burden: An Examination of Systematic Bias in a Market Value versus a Non-Market Value Assessment Standard
property tax assessment sales ratio local government
2014/11/26
Property tax is a tax on estimated values rather than on transactions—an important distinction from other taxes. Another distinction is that each state develops its own system for administering the pr...
Dynamic Tax Reforms
Dynamic Tax Reforms tax system
2014/3/18
We develop a general method to study tax reforms in dynamic settings by proposing a sophisticated set of perturbations of any tax system. The first contribution of the paper is to derive a gener...
THE RATIFICATION OF THE FEDERAL INCOME TAX AMENDMENT
FEDERAL INCOME TAX AMENDMENT tax system
2008/12/24
The ratification of the federal income tax amendment was the
product of two contemporaneous and interrelated movements that
swept the United States during the first two decades of the twentieth
cen...
LIMITATIONS OF THE LAFFER CURVE AS A JUSTIFICATION FOR TAX CUTS
LAFFER CURVE TAX CUTS economic reality
2008/12/24
Professor Laffer’s paper’ leads me to ask four questions, which I
shall address in turn:
1, Is the Laffer curve an accurate depiction of economic reality?
2. Are we in a prohibitive region of the L...
PROPORTIONALITY, JUSTICE, AND THE VALUE-ADDED TAX
VALUE-ADDED TAX proportional income tax sales tax
2008/12/24
This paper has two purposes: to establish that the most frequently
proposed form of value-added tax is really a proportional income
tax rather than, as it is popularly seen, an inflationary, regress...
A true fiat rate tax on income has two characteristics: first, the tax
base is a comprehensive measure of income with no preferential
treatment given to specific sources or uses of income, and secon...
PUBLIC CHOICE PERSPECTIVES ON THE FLAT TAX FOLLIES
PUBLIC CHOICE PERSPECTIVES FLAT TAX FOLLIES income tax system
2008/12/8
Most experts agree that the existing income tax system is grossly
inefficient. It distorts the income-earning and expenditure decisions
of individual taxpayers, inducing them to choose less-preferre...
IMPACT OF FEDERAL TAX REFORM ON STATE-LOCAL FINANCES
FEDERAL TAX REFORM STATE-LOCAL FINANCES
2008/12/8
State and local governments are vital components of the nation’s
revenue system. The state and local government sector constitutes a
significant share of the GNP—10.5 percent in 1982—and about oneth...
SOME INTERNATIONAL COMPARISONS OF SUPPLY-SIDE TAX POLICY
SUPPLY-SIDE TAX POLICY Mainstream macroeconomics dollar
2008/12/8
Mainstream macroeconomics leaves policymakers wandering
through a circular maze of paradoxes. Budget deficits supposedly
stimulate private spending, causing inflation, but they crowd-out
private sp...
THE FLAT TAX, NEGATIVE TAX, AND VAT: GAINING PROGRESSIVITY AND REVENUE
FLAT TAX NEGATIVE TAX Current Tax Reform Proposals
2008/12/8
Overview of Current Tax Reform Proposals
The ubiquitous attack on the federal income tax system has accelerated
in recent years. Even economists no longer believe that modest
alterations in the pre...
FEDERAL TAX REFORM：LESSONS FROM THE STATES
FEDERAL TAX REFORM contemporary debate public finance criteria
2008/12/8
Federal tax reform has been a major subject of contemporary debate.
Certainly the current system is severely deficient with respect to the
trinity of public finance criteria usually applied in evalu...