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Journal articles on the topic 'Regressive taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

HARITON, CYRIL, and GWENAËL PIASER. "When Redistribution Leads to Regressive Taxation." Journal of Public Economic Theory 9, no. 4 (2007): 589–606. http://dx.doi.org/10.1111/j.1467-9779.2007.00321.x.

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2

Borren, Pim, and Matthew Sutton. "Are increases in cigarette taxation regressive?" Health Economics 1, no. 4 (1992): 245–53. http://dx.doi.org/10.1002/hec.4730010406.

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3

Cohn, Daniel. "Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion." Canadian Journal of Political Science 38, no. 4 (2005): 1079–80. http://dx.doi.org/10.1017/s0008423905309978.

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Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion, Junko Kato, Cambridge: Cambridge University Press, 2003, pp. 260.This book provides a surprisingly interesting look at an understudied problem within the field of comparative welfare state research: the relationship between funding and welfare state regime characteristics. The author proposes that researchers take a second look at regressive taxation, specifically value-added taxes (VATs) such as Canada's GST. While it is commonly assumed that a sustainable and extensive welfare state goes hand-in-hand with a heav

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4

Olken, Benjamin A., and Monica Singhal. "Informal Taxation." American Economic Journal: Applied Economics 3, no. 4 (2011): 1–28. http://dx.doi.org/10.1257/app.3.4.1.

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Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We d

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5

Kato, Junko, and Seiki Tanaka. "Human development without democratic accountability: how regressive taxation contributes to human development through state capacity." Japanese Journal of Political Science 19, no. 3 (2018): 429–43. http://dx.doi.org/10.1017/s1468109918000233.

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AbstractState revenue production since the third wave of democratization contrasts sharply with the experiences of the first and second waves of democratization. The late democratizers tend to adopt and raise revenue from a regressive tax on consumption (the value-added tax: VAT), which is more compatible with economic development in global markets but is considered as unequal taxation. How does the weak redistributive (i.e., regressive) effect of this form of taxation affect the welfare of people? We build on the conventional wisdom that democratic accountability through multiparty contestati

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Santos, Georgina, and Tom Catchesides. "Distributional Consequences of Gasoline Taxation in the United Kingdom." Transportation Research Record: Journal of the Transportation Research Board 1924, no. 1 (2005): 103–11. http://dx.doi.org/10.1177/0361198105192400113.

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This paper assesses the regressive effects of gasoline taxation in the United Kingdom. When all households are considered, middle-income households suffer most of the burden. When only car-owning households are considered, gasoline taxation is strongly regressive. Low-income households that own a car are more severely affected than high-income households because they spend a larger proportion of their income on motoring. This conclusion is similar to that of previous studies on the topic.

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7

Scheuer, Florian. "Adverse selection in credit markets and regressive profit taxation." Journal of Economic Theory 148, no. 4 (2013): 1333–60. http://dx.doi.org/10.1016/j.jet.2013.04.010.

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8

Radzikowski, Krzysztof. "CONTEMPORARY DILEMMAS OF TAXATION EQUALITY." Studia Iuridica 101 (2023): 358–79. http://dx.doi.org/10.31338/2544-3135.si.2024-101.25.

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The article confronts the most important political and economic thoughts dealing with the way of distributing the tax burden in society with contemporary socio-economic conditions and with the current tax legislation. The essence of the analyzed problem is the traditional dilemma of a flat tax or a progressive tax. In the economic terms, the Polish tax system, treated as a whole, together with social security (ZUS) and health care contributions (NFZ), is not progressive, but regressive, because in percentage terms, the effective burden generally decreases with increasing wealth (the nominal ta

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9

Kriner, Douglas, Breanna Lechase, and Rosella Cappella Zielinski. "Self-interest, partisanship, and the conditional influence of taxation on support for war in the USA." Conflict Management and Peace Science 35, no. 1 (2015): 43–64. http://dx.doi.org/10.1177/0738894215611133.

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Does the imposition of taxation inevitably erode public support for war? Through a pair of survey experiments we show that whether a war tax decreases public support for military action critically depends on the design of the taxation instrument itself. Broad-based, regressive taxes decrease support for war; progressive taxes targeted on the wealthy do not. We also uncover the mechanisms through which Americans incorporate information about war taxation into their wartime policy preferences. Economic self-interest, alone, cannot explain the individual-level variation in reactions to war taxati

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10

Nichols, Donald R., and William F. Wempe. "Regressive Tax Rates and the Unethical Taxation of Salaried Income." Journal of Business Ethics 91, no. 4 (2009): 553–66. http://dx.doi.org/10.1007/s10551-009-0131-z.

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11

Johnson, William R. "Are Public Subsidies to Higher Education Regressive?" Education Finance and Policy 1, no. 3 (2006): 288–315. http://dx.doi.org/10.1162/edfp.2006.1.3.288.

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This article estimates the dollar amount of public higher education subsidies received by U.S. youth and examines the distribution of subsidies and the taxes that finance them across parental and student income levels. Although youths from high-income families obtain more benefit from higher education subsidies, highincome households pay sufficiently more in taxes that the net effect of the spending and associated taxation is distributionally neutral or mildly progressive. These results are robust to alternative assumptions and are consistent with Hansen and Weisbrod's earlier celebrated findi

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12

Choi, Choongik, Chulmin Kim, Dongkwan Lee, and Chunil Kim. "Regressive Real Estate Taxation and Tax Incidence on the Jeonse Costs." APPRAISAL STUDIES 19, no. 3 (2020): 29–47. http://dx.doi.org/10.23843/as.19.3.2.

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13

Rixen, Thomas. "Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion." Contemporary Sociology: A Journal of Reviews 34, no. 4 (2005): 409–10. http://dx.doi.org/10.1177/009430610503400444.

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14

NUGRAHA, KUNTA, and PHIL LEWIS. "THE IMPACT OF TAXATION ON INCOME DISTRIBUTION: EVIDENCE FROM INDONESIA." Singapore Economic Review 58, no. 04 (2013): 1350024. http://dx.doi.org/10.1142/s0217590813500240.

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The Indonesian economy has grown significantly since 2000, but income inequality has increased since 2001. One of the possible government tools to improve income inequality is through taxation. This paper evaluates household income, income tax, taxes on production, and their impact on income distribution. The major data sources are the National Socioeconomic Survey and the Input–Output Table. The key finding is that income tax only slightly improves income distribution, but taxes on production worsen income distribution. The other important finding is that both forms of taxation are regressive

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15

Irigoin, Alejandra. "REPRESENTATION WITHOUT TAXATION, TAXATION WITHOUT CONSENT: THE LEGACY OF SPANISH COLONIALISM IN AMERICA." Revista de Historia Económica / Journal of Iberian and Latin American Economic History 34, no. 2 (2016): 169–208. http://dx.doi.org/10.1017/s0212610916000069.

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ABSTRACTThe essay examines Spain’s colonial legacy in the long-run development of Spanish America. It surveys the fiscal and constitutional outcomes of independence and assesses the relative burden imposed by colonialism. Constitutional asymmetries between revenue collecting and spending agents constrainedde factogovernments’ power to tax. Inherent disparities embedded in the colonial fiscal system worsened with vaguely defined representation for subjects and territories andvexedtheir aggregation into a modern representative polity. Governments with limited fiscal capacity failed to deliver pu

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16

은민수. "Welfare State and the Politics of Regressive Taxation: The Process of Regressive Tax Reform in Sweden, France, Japan." Korea Social Policy Review 19, no. 4 (2012): 207–50. http://dx.doi.org/10.17000/kspr.19.4.201212.207.

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17

OLOGBENLA (PhD), Patrick,. "The Impact of Taxation and Inflation on Consumption in Nigeria." International Journal of Research and Innovation in Applied Science IX, no. VII (2024): 719–31. http://dx.doi.org/10.51584/ijrias.2024.907061.

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The study focuses on the impact of taxation and inflation on consumption in Nigeria. The objective of the study is to examine the impact of taxation and inflation on consumption in Nigeria between 1983 and 2023. The auto regressive distributed lag model was used in this study due to the mix in integration order. The regression analysis reveals several key findings: firstly, inflation (INF) significantly influences household consumption expenditure (HCE) both in the short and long run, albeit with a negative effect observed in the long run. Secondly, the study finds that personal income tax (LI

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18

Wang, Xiaobing, and Jenifer Piesse. "Inequality and the Urban-rural Divide in China: Effects of Regressive Taxation." China & World Economy 18, no. 6 (2010): 36–55. http://dx.doi.org/10.1111/j.1749-124x.2010.01219.x.

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19

Rodriguez, Victor Hugo Puican, Liliana del Carmen Suárez Santa Cruz, Abel Salazar Asalde, Alejandro Alcántara Suyón, and Freddy Manuel Camacho Delgado. "The Effect of Taxes and Tax Refunds on the Economic Activity of the Energy Industry in Peru." International Journal of Energy Economics and Policy 14, no. 4 (2024): 36–47. http://dx.doi.org/10.32479/ijeep.16046.

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Through an empirical analysis of the impact of taxation and tax refunds on the economic activity of the energy industry in Peru, this study seeks to provide an understanding of the economic effects of fiscal policies in a Latin American country with a significant energy sector. Relevant data on taxation and tax refunds in the Peruvian energy sector were collected and the effect of these variables on the main indicator of economic activity in the industry was evaluated. The results suggest that both taxation and tax refunds can significantly impact the economic activity of the energy industry,

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20

ZABSONRE, Zacharia, and Boukary OUEDRAOGO. "Influence of tax structures on income inequality in WAEMU countries." African Scientific Journal Vol 03, N°19 (2023): 408. https://doi.org/10.5281/zenodo.8276335.

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<strong>Abstract  </strong> Extreme inequalities often engender the kind of poverty that has major implications for the enjoyment of civil and political rights (Alston, 2019). Left unchecked, it can lead to oligarchy, socio-political unrest, political instability, insecurity crises (Miller, 2021; Tanzi, 2018; Karen, 2017). Yet all citizens are legitimately entitled to a share of income generated by the state because they agree to obey the legitimacy of the state and the prosperity of its members (Hemel, 2019). Income distribution before tax may change due to changes in tax regimes (Bourgu

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21

Koroleva, Nonna Sh. "THE ROLE OF ENVIRONMENTAL TAXES IN REVENUE REDISTRIBUTION AND STIMULATION OF A GREEN ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/8, no. 155 (2025): 130–38. https://doi.org/10.36871/ek.up.p.r.2025.02.08.016.

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Environmental taxes play a dual role in the economy, simultaneously performing a fiscal function and stimulating the transition to environmentally friendly production. Their impact on income redistribution is manifested through the mechanism of taxation of polluting activities and the subsequent redistribution of funds in favor of environmental programs, social initiatives and stimulation of green technologies. However, the impact of environmental taxation is heterogeneous: it can be regressive, affecting vulnerable segments of the population, or progressive, if accompanied by corrective measu

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22

Kato, Junko, and Miki Toyofuku. "The divergent paths of tax development during different waves of democratization." Japanese Journal of Political Science 19, no. 3 (2018): 333–52. http://dx.doi.org/10.1017/s146810991800018x.

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AbstractTaxation is a critical part of state power and has evolved with modernization. Although tax systems are expected to converge as countries achieve economic development, there are variations in the scale and structure of tax revenues. A recurring question is which tax dominates state financing in democracies. Some scholars associate mature democracies with progressive income taxation, and others find that democracies have relied on regressive taxation on consumption. Learning from the history of tax development, this paper illuminates that countries in different democratic waves followed

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23

Hennighausen, Tanja, and Friedrich Heinemann. "Don’t Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation." German Economic Review 16, no. 3 (2015): 255–89. http://dx.doi.org/10.1111/geer.12050.

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Abstract This contribution empirically analyzes the individual determinants of tax rate preferences. For that purpose, we use representative survey data from the German General Social Survey, which offers information on attitudes toward progressive, proportional and regressive taxation. On the basis of theoretical considerations, we explore the factors which, beyond an individual’s financial interest, should drive preferences for progressive taxation. Our empirical results confirm that the narrow redistributive self-interest does not offer the sole explanation of the heterogeneity in individua

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24

Nelson, Tim, Paul Simshauser, and Simon Kelley. "Australian Residential Solar Feed-in Tariffs: Industry Stimulus or Regressive form of Taxation?" Economic Analysis and Policy 41, no. 2 (2011): 113–29. http://dx.doi.org/10.1016/s0313-5926(11)50015-3.

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25

Goodhart, Lucy. "Book Review: Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion." Comparative Political Studies 38, no. 2 (2005): 225–28. http://dx.doi.org/10.1177/0010414004271373.

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26

ARCHER, IAN W. "THE BURDEN OF TAXATION ON SIXTEENTH-CENTURY LONDON." Historical Journal 44, no. 3 (2001): 599–627. http://dx.doi.org/10.1017/s0018246x01001935.

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This article seeks to establish the burden of direct taxation in the city of London in the sixteenth century. Previous discussions have been confined to the yield of parliamentary subsidies which cannot give a full picture because of the way responsibility for equipping military levies was increasingly devolved on to the locality. Estimates of the costs of the various additional military levies are therefore made. Innovations in parliamentary taxation enabled the crown to levy extraordinary sums in the 1540s, but they required a level of intervention by the privy council which Elizabeth's gove

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27

BERAMENDI, PABLO, and DAVID RUEDA. "Social Democracy Constrained: Indirect Taxation in Industrialized Democracies." British Journal of Political Science 37, no. 4 (2007): 619–41. http://dx.doi.org/10.1017/s0007123407000348.

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The determinants of the welfare state have received a great deal of attention in the comparative political economy literature. An analysis of the role that indirect taxation plays in the politics of advanced industrial societies is, however, missing. This article demonstrates that a full understanding of the links between redistribution, social democracy and corporatism is impossible without a closer look at indirect taxation. Conventional wisdom is questioned and it is shown that social democratic governments in corporatist environments find themselves in a paradoxical situation. They need to

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28

Alexander, Gerard. "Regressive Taxation and the Welfare StateRegressive Taxation and the Welfare StateBy Junko Kato (New York Cambridge University Press, 2003. Pp. 276. $55.00.)." Journal of Politics 67, no. 2 (2005): 602–3. http://dx.doi.org/10.1111/j.1468-2508.2005.00331_4.x.

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29

Eke, Felix Awara, Eugene Okoi Ifere, Ihuoma Chikulirim Eke, and Theresa Banku Mbang. "MACROECONOMIC ANALYSIS OF FISCAL POLICY AND SMALL AND MEDIUM-SCALE ENTERPRISES OUTPUT IN NIGERIA." GUSAU JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES 5, no. 1 (2024): 144–57. http://dx.doi.org/10.57233/gujeds.v5i1.09.

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Fiscal policies, specifically taxation, affect the output growth of SMEs in most developing countries. This study analysed the impact of taxation on small and medium enterprises output in Nigeria using the Auto Regressive Distributed Lag model econometric technique using the ex-post facto research design. The econometric equation is anchored on the Solow-Swan and Keynesian theories. Secondary data from 1981 to 2022 was collected from The Central Bank of Nigeria, the International Labour Organization, and the World Bank Development Indicators. The unit root test showed that the variables were o

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Matsumoto, Tomoko. "Thai tax reforms from 1992 to 2013: the problems of tax systems in developing countries." Japanese Journal of Political Science 19, no. 3 (2018): 417–28. http://dx.doi.org/10.1017/s1468109918000221.

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AbstractTaxation is considered an important reason for the persistent inequality in developing countries. Developing countries tend to rely heavily on revenue from regressive taxation on consumption, such as the value-added tax, and fail to use progressive income taxes for revenue. Thailand is a typical case of those developing countries. Scholars argue that the median voter model does not apply to the developing countries because their ineffective income taxation results from the weak representation of the poor. A close examination of tax politics in Thailand, however, demonstrates that the l

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Roukka, Tomi, and Anne H. Salonen. "The Winners and the Losers: Tax Incidence of Gambling in Finland." Journal of Gambling Studies 36, no. 4 (2019): 1183–204. http://dx.doi.org/10.1007/s10899-019-09899-0.

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AbstractGambling markets have grown rapidly for the last few decades. As a result, gambling is also a very important and common source of tax income for many governments these days. This raises a question about the overall fairness of the gambling taxation systems. In this paper, we aim to study the tax incidence of gambling in Finland. First, we analyse who are the expected payers of the gambling taxes and second, who are expected to be the receivers of the gambling-tax based contributions. In the first part of the study, we analyse the demographic incidence of gambling taxation by using the

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Economides, George, and Anastasios Rizos. "Optimal Taxation and the Tradeoff Between Efficiency and Redistribution." Review of Economic Analysis 10, no. 1 (2018): 1–43. http://dx.doi.org/10.15353/rea.v10i1.1506.

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This paper studies the aggregate and distributional implications of introducing consumption taxes into an otherwise deterministic version of the standard neoclassical growth model with income taxes only and heterogeneity across agents. In particular, the economic agents differ among each other with respect to whether they are allowed to save (in physical capital) or not. Policy is optimally chosen by a benevolent Ramsey government. The main theoretical finding comes to confirm the widespread belief that the introduction of consumption taxes into a model with income taxes only, creates substant

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33

Kuruppuarachchi, Y. D. R., U. A. Kumara, and A. R. Ajward. "Distributional Incidence of Indirect Taxation on Consumer Groups: Sri Lankan Perspectives." Sri Lanka Journal of Management Studies 6, no. 1 (2024): 1–19. http://dx.doi.org/10.4038/sljms.v6i1.125.

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This study set out to find out how households allocated the indirect tax burden in various ways and statistically tests the difference in indirect tax burden among different aspects. Indirect tax revenue is vital to Sri Lanka's economy. We have identified a significant gap in this area in terms of empirical, theoretical, methodological, and practical. A consumer survey was performed, and data were collected using a structured questionnaire using the Stratified Convenient Sampling Method. One hundred fifteen commodity baskets were selected based on the Colombo Consumer Price Index under the bro

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Paraje, Guillermo R., Prabhat Jha, William Savedoff, and Alan Fuchs. "Taxation of tobacco, alcohol, and sugar-sweetened beverages: reviewing the evidence and dispelling the myths." BMJ Global Health 8, Suppl 8 (2023): e011866. http://dx.doi.org/10.1136/bmjgh-2023-011866.

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The article reviews the large body of evidence on how taxation affects the consumption of tobacco, alcohol, and sugar-sweetened beverages (SSB). There is abundant evidence that demand for tobacco, alcohol, and SSB is price-responsive and that tax changes are quickly passed on to consumers. This suggests that taxes can be highly effective in changing consumption and reducing the burden of diseases associated with consuming these products. Tobacco, alcohol, and SSB industries oppose taxation on similar grounds, mostly on the regressivity of taxes since regressive taxes take a larger percentage o

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35

Махмуд, Х. К., Б. Б. Хасан, and Е. Г. Князева. "Theoretical basis of taxes and taxation." Russian Economic Bulletin 7, no. 2 (2024): 338–47. http://dx.doi.org/10.58224/2658-5286-2024-7-2-338-347.

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Аннотация: целью этой статьи, озаглавленной «Теоретические основы налогов и налогообложения», является всестороннее исследование многогранного ландшафта налогообложения, анализ его теоретических основ и практических последствий. Исследование использует идеи известных экономистов, предлагая детальное понимание прямых и косвенных налогов и их роли в налогово-бюджетной, и перераспределительной сферах. Используя динамическую перспективу, исследование выделяет три модели налоговой политики и оценивает их влияние на экономическую динамику. Методы: включают обзор литературы, исторический анализ и изу

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36

Vekerle, Konstantin V. "Distribution of income tax and social contribution burden in Russia." Ars Administrandi (Искусство управления) 16, no. 1 (2024): 148–71. http://dx.doi.org/10.17072/2218-9173-2024-1-148-171.

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Introduction: the period between 2000 to 2020 was marked by serious changes in taxation in the Russian Federation. The consequences of these changes for both the budget system and residents of Russia are still poorly studied, in particular, with reference to the impact of changes in social contribution rates and the introduction of various tax benefits on reducing income inequality. Such studies are necessary for both determining the degree of distortion in various incentives by tax policy measures and evaluating the effectiveness of these measures. Objectives: to assess the tax burden on indi

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Casal, Sandro, Veronika Grimm, and Simeon Schächtele. "Taxation with Mobile High-Income Agents: Experimental Evidence on Tax Compliance and Equity Perceptions." Games 10, no. 4 (2019): 42. http://dx.doi.org/10.3390/g10040042.

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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 a

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Adachi, Yoshimi, Toshiyuki Uemura, and Yurie Saitoh. "Measuring the Burden of Indirect Taxation Including Consumption Tax in Japan by Income Group." Public Finance and Management 17, no. 3 (2017): 235–58. http://dx.doi.org/10.1177/152397211701700303.

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A consumption tax was introduced in Japan as a means to secure financing for social security programs. Japan introduced this as a value-added tax in April 1989 in response to its aging society. the tax has increased from 3% in 1989 to 5% in April 1997 and 8% in April 2014. A further rate rise to 10% is planned for April 2017. While consumption taxes are regressive, excise taxes also place a burden on household finances. in this study, we estimate the portion of income captured by consumption and excise taxes for different income groups, considering the proportion of the tax burden associated w

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Martins, Fábio Garrido Leal, and Carlos Heitor Campani. "Income tax on PGBL and VGBL pension plans: Analysis of progressive and regressive forms of taxation." Review of Business Management 23, no. 2 (2021): 388–404. http://dx.doi.org/10.7819/rbgn.v23i2.4103.

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40

Mehrotra, Ajay K. "Lawyers, Guns, and Public Moneys: The U.S. Treasury, World War I, and the Administration of the Modern Fiscal State." Law and History Review 28, no. 1 (2010): 173–225. http://dx.doi.org/10.1017/s0738248009990071.

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World War I was a pivotal event for U.S. political and economic development, particularly in the realm of public finance. For it was during the war that the federal government ended its traditional reliance on regressive import duties and excise taxes as principal sources of revenue and began a modern era of fiscal governance, one based primarily on the direct and progressive taxation of personal and corporate income. The wartime tax regime, as the historian David M. Kennedy has observed, “occasioned a fiscal revolution in the United States.”

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Gago, Alberto, Xavier Labandeira, José M. Labeaga, and Xiral López-Otero. "Transport Taxes and Decarbonization in Spain: Distributional Impacts and Compensation." Revista Hacienda Pública Española 238, no. 3 (2021): 101–36. http://dx.doi.org/10.7866/hpe-rpe.21.3.5.

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The importance of energy-environmental taxation in the transition to decarbonized economies does not correspond to its actual role due to several constraints on its application. This paper emphasizes one of the main barriers, the negative impacts on distribution and equity, and suggests alternatives to mitigate these effects. In particular, it lists a series of fiscal proposals for road transport and aviation, sources of significant emissions, defined and empirically evaluated for the specific case of Spain, with compensatory packages to reduce their regressive nature and thus support their vi

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42

Allcott, Hunt, Benjamin B. Lockwood, and Dmitry Taubinsky. "Regressive Sin Taxes, with an Application to the Optimal Soda Tax*." Quarterly Journal of Economics 134, no. 3 (2019): 1557–626. http://dx.doi.org/10.1093/qje/qjz017.

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Abstract A common objection to “sin taxes”—corrective taxes on goods that are thought to be overconsumed, such as cigarettes, alcohol, and sugary drinks—is that they often fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a general optimal taxation framework and delivers empirically implementable formulas for sufficient statistics for the optimal commodity tax. The optimal sin tax is increasing in the price elasticity of demand, increasing in the degree to which lower-income consumers are more biased or more ela

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Mubanga, Evans. "Evaluating the Relationship Between Taxation and Economic Growth in Zambia." International Journal of Economics and Finance 14, no. 6 (2022): 22. http://dx.doi.org/10.5539/ijef.v14n6p22.

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From inception, taxation has been the main source of Government revenue across the globe, in the past 30 years, the Zambian government has been raising revenue through taxes despite the Country failing to raise enough revenue to finance the national budget. In many developing countries including Zambia, the prominent source of tax revenue is direct tax despite this tax type being identified as a threat to the growth of Small and Medium Enterprises (SMEs). This study sought to evaluate the effect of taxation on the economic growth of Zambia following various policy changes aimed at achieving mi

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Hamnett, C. "A Stroke of the Chancellor's Pen: The Social and Regional Impact of the Conservatives' 1988 Higher Rate Tax Cuts." Environment and Planning A: Economy and Space 29, no. 1 (1997): 129–47. http://dx.doi.org/10.1068/a290129.

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The geography of income and taxation is an important but underresearched subject. Given the uneven geography of incomes, changes in tax regimes are likely to have an uneven regional impact. The author examines the social and spatial impact of the Conservative government's 1988 higher rate income tax cuts in Britain. It is shown that, in addition to their highly regressive social impact, the 1988 tax cuts favoured the South East where the concentration of high income earners is most marked. This had a significant impact on the late 1980s consumption and housing market boom in the South East.

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Зотиков, Н. З. "THE ROLE AND VALUE OF SALARY TAXES AND INSURANCE CONTRIBUTIONS IN THE BUDGET REVENUES AND PENSION FUND OF THE RUSSIAN FEDERATION (THE SOCIAL FUND)." Surgut State University Journal 11, no. 1 (2023): 19–29. http://dx.doi.org/10.35266/2312-3419-2023-1-19-29.

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The taxes paid by citizens are highly valuable in social and economic aspect, as the state generates budget revenues at various levels and regulates the citizens’ incomes to balance the income differrence between various groups of the population using taxation. Taxes from an individual’s revenues and insurance contributions, which are not considered taxes, are differentiated as “salary” taxes and fees. In addition, the first ones are paid from the salary (revenue) of an employee, while insurance contributions are added to an employee’s salary. Since 2001, following the adoption of Chapter 23 “

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Gazzani, Flavio. "Transition to social-ecological sustainability using the environmental fiscal reform." International Journal of Social Economics 48, no. 5 (2021): 675–92. http://dx.doi.org/10.1108/ijse-09-2020-0656.

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PurposeThe purpose of this paper is to examine the introduction of three specific fiscal flexible mechanisms such as VAT surcharges/discounts, surcharges on import/manufacture of risk substances and maturity land tax to implement a new environmental fiscal reform that aims to reduce pollutions and emissions and avoid a regressive impact on low-income households using a feedback system.Design/methodology/approachThe idea behind this article is to explore alternative environmental taxation system that aims to foster the transition to social-ecological sustainability without affect negatively poo

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Kuruppuarachchi, Y. D. R., A. R. Ajward, and U. A. Kumara. "Distributional Incidence of Indirect Taxation on Consumer Groups in Sri Lanka: A Descriptive Study." Sri Lankan Journal of Banking and Finance 7, no. 1 (2024): 1–18. http://dx.doi.org/10.4038/sljbf.v7i1.51.

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This study investigates how the indirect tax burden was distributed among households under different aspects. Sri Lanka's tax structure represents more indirect tax and significantly less direct tax income. Direct taxes satisfy the equity principle of taxation, while indirect tax is violated. Direct taxes are imposed according to the ability to pay. Persons who have a higher income will pay a higher rate of income tax, and persons who have less income will pay a lower rate of income tax. Unlike direct taxes, indirect taxes are paid by both rich and poor persons irrespective of their income lev

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Simonova, M. D., E. A. Yarnykh, and D. I. Ermolaeva. "The Current System of Ecologic Taxes in Industrialised Countries." Vestnik of the Plekhanov Russian University of Economics, no. 3 (May 22, 2024): 118–26. http://dx.doi.org/10.21686/2413-2829-2024-3-118-126.

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The goal of the article is to research the development of ecologic tax system used in taxation system of industrialised countries and taxa impact on economy. The authors summarized the system of tax bases of EU countries for ecologic taxation. The process of transforming the system of the given taxes and systematization of ecologic taxes can help identify their distinguishing features. Groups of ecologic taxes in industrialised countries play a serious role in regulating ecologic events. Among them it is necessary to mention tax on power, tax on transport, tax on resources, etc. Economic polic

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Joshua-Gyang, Emily. "Impact of Fiscal Policy Indicators on the Manufacturing Sector in Nigeria." International Journal of Advanced Research in Tourism, Environment and Social Science 3, no. 1 (2024): 36–53. http://dx.doi.org/10.48028/iiprds/ijartess.v3.i1.04.

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The government encourages the manufacturing industrial sector by coordinating fiscal measures and all the fiscal policies are blueprints and methods used to generate income, make expenditures, and repay debts in the process of governing the economy and improving industrial output. Therefore, the study examined the impact of fiscal policy on manufacturing industrial sector in Nigeria from 1987 to 2022. e study adopted the ex post facto research design and secondary data which are time series data and were sourced from the Central Bank of Nigeria Statistical Bulletin December 2022. e study furth

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Kuruppuarachchi, Ajward, and Kumara. "DISTRIBUTIONAL INCIDENCE OF INDIRECT TAXATION: AN EMPIRICAL REVIEW." Journal of Accountancy & Finance 9, no. 2 (2023): 236–55. http://dx.doi.org/10.57075/jaf922210.

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In this article, we reviewed the published Research works on indirect tax incidence, which describes the way of distributing indirect tax burden among households, and the purpose of this review is to identify the distributional impact of the burden of indirect tax on different groups, such as income groups, expenditure groups, commodity groups, and demographic groups, etc. The process of systematic review has been implemented in order to search, select, appraise, synthesize, and report the findings of previous studies. A government's revenue depends on several sources. Among them, indirect tax

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