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Quaicoe, Nana. "Essays on Taxation and Fiscal Policy." OpenSIUC, 2018. https://opensiuc.lib.siu.edu/dissertations/1519.
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This dissertation examines issues on taxation, fiscal policy, and governance in developing countries. The three chapters of the dissertation are summarized as follows:In the first chapter, we argue that models of advanced countries are often applied to developing countries with little consideration for differences in economic structures. Deviating from this norm, we examine fiscal policy effects in a simple DSGE model structured after a developing economy with credit constraints. Building a model akin to that of a developing economy largely dominated by an agriculture sector, we allow for agents that are credit constrained and noncredit-constrained . First, we observe and provide new evidence that allowing for household heterogeneity significantly alters how fiscal policy affects consumption, output, and labor in developing countries when compared to standard representative agent models. Second, we find that shocks are more subdued in the two agent model than the representative agent model when simulated with data for developing countries.For the second chapter, we contribute to the literature on tax models and the field of public economics by examining the fiscal policy effects of a small developing country if it adopts a comprehensive progressive tax structure.We analyze this under the context where a large proportion of households are credit constrained. We discover that under a progressive tax structure, the government finances its purchases by increasing taxes for those with access to financial markets while reducing taxes of households that are credit-constrained suggesting evidence of income redistribution. Finally, we find that macroeconomic analyses are considerably different when the tax structure is progressive compared to flat thereby having several policy implications for developing countries.Lastly, in the third chapter, we use annual aggregate data for 58 developing countries covering the period 2000-2015 to investigate whether alternative elements of governance have differing effects on the relationship between total public debt and private investment. First, results suggest that total public debt is considerably lower in countries with good governance while private investment thrives in countries with favorable political regimes. Second, there is evidence of crowding out(total public debt displaces private investment) with the extent of crowding out largely related to governance. Government effectiveness and corruption are the governance in-dicators that appear to have the greatest impact on investment. Corruption is found to be the most important aspect of governance in terms of the relationship between total public debt and private investment: an increase in total public debt has the greatest effect on reducing private investment in countries with low levels of corruption
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Suen, Wing-ching. "Taxation reform of China and its effects /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872276.
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Renstrom, Thomas I. "Endogenous taxation in a dynamic economy." Thesis, University of Oxford, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.285263.
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孫永淸 and Wing-ching Suen. "Taxation reform of China and its effects." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269230.
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Marcus, Matthew. "A critical assessment of the capital gains tax as a fiscal policy tool for South Africa." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/19812.
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Includes bibliographical references.This dissertation attempts to critically analyse the tax on capital gains as an addition to South Africa's fiscal framework. The method of the analysis involves the collation of international research on the effects of capital gains tax on the economies, financial markets, labour markets and revenue authorities of various countries. The focus is on the economic and fiscal areas directly relating to the long-term economic and fiscal policy goals of the South African government. These goals, as well as the justification given by the South African Department of Finance and the South African Revenue Service for the introduction of the capital gains tax are presented in the literature review section of this study. Research of international tax practices indicates that the taxing of capital gains has a depressive effect on capital formation, labour productivity, foreign and domestic direct investment, business creation, entrepreneurship and taxpayer equity. In addition, the introduction of such a tax has no proven growth effects on governmental revenue, and does not significantly dissuade tax avoidance schemes using arbitrage measures. By applying the globally observed effects of the capital gains tax to the long-term policy goals mentioned above, I conclude that the capital gains tax does not assist in the achievement of the economic and fiscal policy goals of the South African government, neither in the short- nor the long-term. Conversely, the capital gains tax acts as a countermeasure to the achievement of the said goals.
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McNamara, Michael, University of Western Sydney, College of Law and Business, and School of Management. "Policy formulation and the limits of plausibility : a case study of policy formulation in a revenue office." THESIS_CLAB_MAN_MCNamara_M.xml, 2001. http://handle.uws.edu.au:8081/1959.7/337.
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This thesis looks at policy formulation in a Revenue Office over the nine-year period, from 1984 to 1993. It presents a case study that is based on actual events; but, because of the difficulties in reporting on the events in a large organisation without the possible influence of some staff, particularly senior management, it was decided to change the names of the organisation, the people and policies. The thesis is based on an examination of a number of policy initiatives that were 'quilted' together. Its focus is not on the contents of the policies or primarily on their economic success, but on the bureaucratic and stakeholder processes involved in their formulation. The purpose of the thesis is to provide a way of understanding events in organisations that are portrayed or categorised by research as policy formulation. Policy formulation is considered to be a core process in organisations, but it is still poorly understood or explained by current models, particularly those based on a rationalistic view of the world. Many of these models have their roots in economic theory and rationality, which promotes the idea that policy is a fundamental and almost inevitable part of organisation goal attainment. These ideas permeate and structure the theory and depiction of organisations and, hence, the way we understand the nature of the social actions and interactions supporting policy formulation. The thesis rejects the assertion that organisations move in a consistently calculated and logical direction based on goal setting and developing policies to meet objectives. An alternative view is proposed: that policy formulation must be understood within the phenomenon of an organisation where people enact a particular form of social reality. Under this model organisations are created and maintained by social processes that are continually executed by people. In this context, individuals and groups use processes of negotiation and power to manipulate and re-define the meanings attributed to problems and solutions to maintain a perception of consistent and coordinated change and goal attainment in policy formulation. This social practice is an attempt to define reality and maintain legitimacy for the policy changes. Thus, the emphasis is on social processes rather than outcomes, thereby focusing on the development and maintenance of perceptions of problems and solutions. This thesis analyses policy formulation as a distinctive kind of social practice using a case study of policy developments in a revenue office, as a means of explaining the basic nature of ongoing corporate life. The case study explores the way that core revenue office policies, proposed as 'logical' change, were formulated by individuals and groups who constantly used 'legitimising' management models and principles, agenda management, and bargaining and power processes to negotiate, influence, modify and manipulate the perceptions of change. The aim is to explain how policy options were generated in the 'Charisma period', to examine their origins and how they were acted upon, and to develop a set of summary concepts that might be used to understand policy development behaviours.Master of Commerce (Hons)
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Tochkov, Kiril. "Fiscal decentralization and regional stabilization during transition evidence from China /." Diss., Online access via UMI:, 2005.
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Kemmet, Lynndee Ann. "Intergovernmental fiscal policy in California: The 1993 property tax shift." CSUSB ScholarWorks, 1994. https://scholarworks.lib.csusb.edu/etd-project/912.
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Lau, Mak Yee-ming Alice. "An appraisal of the income distribution effects of the Hong Kong taxation system." [Hong Kong] : University of Hong Kong, 1985. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12316167.
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Petersen, Hans-Georg. "Integration, decentralization, taxation, and revenue sharing : good governance, sustainable fiscal policy and poverty reduction as peace-keeping strategies." Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2008/2736/.
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The paper tries to shed some light on the problems of centralization and decentralization within an economic union and the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the single public goods and services supplies are analyzed in more detail. Both strategies doubtlessly have advantages, which can be realized if the manifold possibilities are combined in an efficient approach of good governance. Best practice approaches in inter- or supra-national integration, fiscal federalism and taxation do exist and have to be successfully implemented. Obviously such a modern fiscal policy has to be accompanied by an appropriate monetary policy, which in an economic union has to be carried out by an independent central bank as one of the necessary countervailing powers in a democratic setting. A modern fiscal policy strategy efficiently controls budget deficits, which naturally have to be limited to finance reliable public investments. Such strategy has to be safeguarded through modern methods of budgeting and fiscal planning. Modern public management with a clear code of conduct for the government officials ensures corruption free administration.
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Sessa, Luca. "Essays on Money, Credit and Fiscal Policy." Doctoral thesis, Universitat Pompeu Fabra, 2011. http://hdl.handle.net/10803/41558.
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This thesis tackles three different issues of relevance for economic policy, with an explicit reference to the Euro area. Does the inclusion of monetary targeting in a monetary policy strategy improve macroeconomic stability? Which role does the banking sector play in the impulse and transmission of shocks? Which fiscal tools have the greatest and the most persistent impact on the real economy, helping effective stabilization policy design? Answers to each question, derived from data-matching dynamic general equilibrium models, imply noteworthy indications for policy-makers.Esta tesis afronta tres temas de relevancia en lo que se refiere a la política económica en la zona euro. ¿Establecer un objetivo monetario en la conducción de la política monetaria contribuye a alcanzar una estabilidad macroeconómica? ¿Qué papel desempeña el sector banquero en el impulso y en la transmisión de choques macroeconómicos? ¿Cuales son los instrumentos de política fiscal con el mayor y más persistente impacto sobre la economía real, capaces de ayudar en el diseño de políticas de estabilización eficaces? Las respuestas a cada pregunta, derivadas desde modelos de equilibrio económico general dinámicos ajustados a los datos, permiten extraer indicaciones útiles para las autoridades responsables de las políticas económicas.
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Ding, Yi. "Three Essays on Taxation, Growth and Consumption." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1496.
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The purpose of this dissertation is to examine three distributional issues in macroeconomics. First I explore the effects fiscal federalism on economic growth across regions in China. Using the comprehensive official data set of China for 31 regions from 1952 until 1999, I investigate a number of indicators used by the literature to measure federalism and find robust support for only one such measure: the ratio of local total revenue to local tax revenue. Using a difference-in-difference approach and exploiting the two-year gap in the implementation of a tax reform across different regions of China, I also identify a positive relationship between fiscal federalism and regional economic growth. The second paper hypothesizes that an inequitable distribution of income negatively affects the rule of law in resource-rich economies and provides robust evidence in support of this hypothesis. By investigating a data set that contains 193 countries and using econometric methodologies such as the fixed effects estimator and the generalized method of moments estimator, I find that resource-abundance improves the quality of institutions, as long as income and wealth disparity remains below a certain threshold. When inequality moves beyond this threshold, the positive effects of the resource-abundance level on institutions diminish quickly and turn negative eventually. This paper, thus, provides robust evidence about the endogeneity of institutions and the role income and wealth inequality plays in the determination of long-run growth rates. The third paper sets up a dynamic general equilibrium model with heterogeneous agents to investigate the causal channels which run from a concern for international status to long-run economic growth. The simulation results show that the initial distribution of income and wealth play an important role in whether agents gain or lose from globalization.
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Caprioli, Francesco. "Optimal fiscal policy, limited commitment and learning." Doctoral thesis, Universitat Pompeu Fabra, 2009. http://hdl.handle.net/10803/7396.
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Esta tesis trata sobre cómo la autoridad fiscal debe fijar los impuestos distorsivos de manera óptima. El capítulo 1 analiza el problema de la política fiscal cuando el gobierno tiene un incentivo a hacer default con su deuda externa. El capítulo 2 trata sobre el problema de la política fiscal cuando los agentes no conocen cómo el gobierno fija las tasas impositivas. La principal conclusión que obtengo es que, en ambos contextos, el resultado de suavidad de las tasas, que es estándar en la literatura de imposición óptima, se rompe. Cuando los gobiernos no tienen una tecnología de compromiso, los impuestos responden a los incentivos de default; cuando los agentes poseen información parcial sobre el modelo subyacente de la economía, los impuestos dependen de sus expectativas sobre los mismos.This thesis is about how fiscal authority should optimally set dissorting taxes. Chapter 1 deals with the optimal fiscal policy problem when the government has an incentive to default on external debt. Chapter 2 deals with the optimal fiscal policy problem when households do not know how government sets taxes. The main conclusion I get is that, in each of these two contexts, the tax smoothing result, which is the standars result in the optimal taxation literature, is broken. When governments do not have a commitment technology taxes respond to the incentives to default; when agents have partial information about the underlying economic model, taxes depend on their beliefs about it.
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Le, Duc Anh. "Essay on fiscal policy, public debt, and growth : applications to Vietnam." Thesis, Strasbourg, 2017. http://www.theses.fr/2017STRAB001/document.
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Cette thèse vise à contribuer à des études récentes portant sur les effets des dépenses publiques, de la fiscalité, de la dette publique et de la productivité totale des facteurs sur la croissance économique, en particulier dans le cas du Vietnam. Avant d’aller plus loin, cette thèse présente un aperçu du contexte économique du Vietnam au cours des dernières décennies, notamment en termes de croissance économique, de contrôle de l’inflation, de système fiscal et son renouvellement, de la réduction de la pauvreté et de la dette publique. D’une part, cette thèse distingue la dette publique en deux types : la dette intérieure et la dette extérieure et fournit un message principal selon lequel une augmentation de l’impôt sur le rendement des actifs peut avoir un impact positif sur les valeurs d’équilibre des principales variables macroéconomiques exprimées en ratios de capital physique (consommation, dépenses publiques et dette intérieure). Deuxièmement, parmi les autres facteurs de production, seule la main-d’œuvre provinciale exerce un effet positif sur la croissance économique provinciale alors que les dépenses publiques n’ont pas d’effets significatifs sur la croissance au cours de la période 2000-2007. Enfin, la décentralisation des dépenses publiques favorisera la croissance économique si la part des dépenses des collectivités locales est suffisamment faible, part déterminée par le rapport de l’élasticité des dépenses des collectivités locales à la somme des élasticités des collectivités locales et du gouvernement central. Les résultats de l’estimation montrent que la décentralisation des dépenses publiques dans le cas du Vietnam a un impact positif sur la croissance économique, un niveau plus élevée de décentralisation des dépenses publiques conduisant à une croissance économique plus élevéeThis thesis aims to contribute to recent studies which carry out the effects of government expenditure, taxation, public debt, and total factor productivity on economic growth, especially in case of Vietnam. Before going to further, this thesis introduces an overview onVietnam’s economy context in some recent decades. For instance, economic growth, inflation control, taxation system and its renewal, poverty reduction, and public debt issue. First, this thesis distinguishes public debt by two types, domestic and external debt and delivers a main message that an increase of tax on returns to assets can positively impact the steady-state values of main macroeconomic variables expressed in ratios of physical capital (consumption, public expenditure, domestic debt). Second, among other production factors, only provincial labor force exerts a positive impact on the provincial economic growth while government expenditure has no significant effect on growth for our sample during the 2000-2007 period. Finally, decentralization in government expenditure will promote economic growth if the share of local government expenditure is low enough that determined by the ratio of elasticity of local government expenditure to sum of local government and central government elasticities. Estimation results show that decentralization in government expenditure in case of Vietnam has a positive impact on economic growth, the higher level of decentralization in government expenditure leads to higher economic growth
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Voigts, Simon. "Three Essays on Taxation and Macroeconomic Dynamics." Doctoral thesis, Humboldt-Universität zu Berlin, 2017. http://dx.doi.org/10.18452/18045.
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Diese Dissertation untersucht, wie sich die Ausgestaltung eines Steuersystems – bzw. dessen Änderungen – auf die Dynamik von makroökonomischen Variablen auswirken kann. Die Analyse wird mit Hilfe von allgemeinen Gleichgewichtsmodellen durchgeführt, die Keynesianische Eigenschaften haben und durch die Berücksichtigung von stochastischen Elementen dynamisch sind. Die Arbeit umfasst drei Essays, deren Hauptfokus auf der Eurozone liegt und die politikrelevanten Fragestellungen gewidmet sind. Die Arbeit deckt klassische Themen wie fiskalische Multiplikatoren und „Liability-Side Equivalence“ ab, aber sie beschäftigt sich auch mit dem aktuellen Thema der fiskalischen Abwertung.
Das erste Essay untersucht die Auswirkungen von Änderungen in der Mehrwertsteuer auf die gesamt– wirtschaftliche Leistung einer Volkswirtschaft. Die Neuerung gegenüber bisherigen modellbasierten Publikationen über diese Fragestellung besteht in einer realistischen Modellierung des „tax pass-through“, also der Weitergabe von Steueränderung an Konsumenten durch Preisanpassungen. Die Untersuchung zeigt, dass eine empirisch plausible pass-through-Dynamik die kurzfristigen Mehrwertsteuer Multiplikatoren drastisch reduziert gegenüber denen in herkömmlichen Modellen. Die gewonnene Einsicht, dass Standard-Modelle der institutionellen und akademischen Forschung die kurzfristigen Multiplikatoren dramatisch überschätzen, kann potentiell zu einer Verbesserung von modellbasierten Politikempfehlungen beitragen.
Das zweite Essay befasst sich mit fiskalischen Abwertungen. Diese Politik zielt auf eine Abwertung des realen Wechselkurses – und damit auf eine Verbesserung der Wettbewerbsfähigkeit – ab, ohne dabei die Anpassung eines nominalen Wechselkurses zu erfordern. Sie sieht eine Senkung der Sozialabgaben vor, die durch eine Erhöhung der Mehrwertsteuer finanziert wird. Ein höherer Mehrwertsteuersatz macht importierte Güter teuer, während geminderte Sozialabgaben (und damit geminderte marginale Produktionskosten und Preise) inländische Güter im Ausland billiger machen. In dem Papier betrachten wir eine gemeinsame fiskalische Abwertung aller Peripherieländer der Eurozone. Die Neuerung gegenüber anderen Studien besteht darin, dass Lohnrigiditäten berücksichtigt werden – welche sich für die Effektivität der Reform als zentral erweisen –, und dass wir zwischen zwei Sorten von Abwertungen unterscheiden: Eine, in der Sozialabgaben der Arbeitgeber gesenkt werden, und eine, in der Sozialabgaben der Arbeitnehmer verringert werden. In unserem Modell ist die erstgenannte Form der Abwertung deutlich effektiver.
Das dritte Essay untersucht „Liability-Side Equivalence“ im Zusammenhang von Sozialabgaben. Dieses Prinzip besagt, dass die gesetzlich festgelegte Aufteilung der Abgaben zwischen Arbeitgebern und Arbeitnehmern langfristig keinerlei Konsequenzen für die reale Allokation hat. Ich zeige hingegen, dass die Aufteilung der Abgaben Auswirkungen auf makroökonomische Fluktuationen, auf die Effizienz der Allokation, und damit auf die langfristige Produktivität hat. Die einzige nicht in der Literatur übliche Annahme, die für dieses Ergebnis benötigt wird, ist, dass das Sozialsystem ein ausgeglichenes Budget hat.This thesis analyzes how the configuration of a country’s tax system – or a change to that system – can affect dynamics of macroeconomic aggregates in New-Keynesian Dynamic Stochastic General Equilibrium models. It contains three essays, each having a primary focus on the Euro Area and each addressing a policy-relevant question. The thesis covers classic topics like fiscal multipliers and Liability-Side Equivalence as well as the more recent subject of Fiscal Devaluations. The first essay analyzes the impact of changes in the value-added tax (VAT) on output. The innovation relative to previous theoretical contributions on this subject is that my model accounts for empirically observed tax pass-through dynamics. I find that the introduction of empirically plausible VAT pass-through dramatically lowers short-run multipliers relative to those obtained if tax pass-through is not rigorously modeled. By showing that workhorse models used in academic and institutional research overestimate the short-run impact of VAT changes, the work might help to improve model-based guidance on the design of discretionary fiscal policy packages. The second essay addresses Fiscal Devaluations, a policy that is aimed at deteriorating the real exchange rate – and thereby improving a country’s competitiveness – absent an adjustable nominal exchange rate. It prescribes a reduction in social security contributions financed by an increase in the VAT. The higher VAT increases the price for imported goods, while the reduction in social security contributions (which lowers marginal production costs and with it producer prices) makes domestic goods cheaper in the importing countries. In the co-authored paper, we analyze the impact of a Fiscal Devaluation jointly undertaken by Europe’s periphery countries. The novelty is that our model features nominal wage rigidity – which is shown to be crucial for the policy’s effectiveness – and that we compare two types of Fiscal Devaluations, one that reduces firms' social security contributions and one that lowers workers' contributions. We find that the former type is considerably more effective than the latter type. The third essay investigates Liability-Side Equivalence in the context of social security contributions. This principle implies that the statutory split of contributions between firms and workers does not matter for the real allocation in the long run. I contradict this notion by showing that it matters for macroeconomic fluctuations, for the efficiency of the allocation, and thereby for long-run productivity in my model. The only non-standard assumption required to generate this result is that the social security system runs a balanced budget.
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Whiting, Susan Hayes. "The micro-foundations of institutional change in reform China property rights and revenue extraction in the rural industrial sector /." online access from Digital dissertation consortium, 1995. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?9610265.
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Petkova, Kunka, and Alfons J. Weichenrieder. "The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB?" WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6536/1/SSRN%2Did3249512.pdf.
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A major goal of the EU Commission in the area of direct taxation is the introduction of a common consolidated corporate tax base (CCCTB) in Europe. While hardly discussed in the literature, such a system would limit national discretion over tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances are used as a fiscal instrument for stabilization. A common consolidated tax base deprives national governments from implementing investment incentives via accelerated depreciation. This paper discusses the possible implementation of a hybrid system that combines features of formula apportionment and separate accounting. Such a hybrid system may substantially mitigate transfer pricing problems and other tax planning issues, whilst preserving national discretion over depreciation allowances.Series: WU International Taxation Research Paper Series
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McNamara, Michael. "Policy formulation and the limits of plausability : a case study of policy formulation in a revenue office /." View thesis View thesis, 2001. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030410.164044/index.html.
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Thesis (M.Com. (Hons.)) -- University of Western Sydney, 2001."A thesis presented to the School of Management, College of Law and Business, University of Western Sydney for the degree of Master of Commerce (Honours)" Bibliography : leaves 178-192.
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Streif, Frank [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Fiscal Policy in Europe: Taxation, Debt and Direct Democracy with Multiple Jurisdictions / Frank Streif ; Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2016. http://d-nb.info/1122019521/34.
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Debortoli, Davide. "Fiscal and Monetary Policy under imperfect commitment." Doctoral thesis, Universitat Pompeu Fabra, 2008. http://hdl.handle.net/10803/7370.
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L'objectiu d'aquesta tesi és analitzar com s'han de concebre les polítiques fiscals i monetàries en un context en què els polítics tenen problemes de credibilitat. Es desenvolupen metodologies i aplicacions per mostrar com diferents graus de credibilitat de les institucions polítiques afecten la determinació d'impostos, deute públic, instruments monetaris i, en general, els resultats econòmics. En el primer capítol - Loose commitment (Compromís Dèbil) -, s'introdueix una nova metodologia per resoldre problemes de política òptima tenint en compte que els polítics podrien no complir les seves promeses, i analitza els efectes de la credibilitat sobre la imposició sobre el capital i sobre el treball. El segon capítol - Political Disagreement Lack of Commitment and the Level of Debt (Desacord Polític, Falta de Compromís i el Nivell de Deute) - considera un cas en què la credibilitat es limitada per el fet d'haver-hi alternança entre polítics amb objectius diferents. En particular, es mostra com l'alternança política i la falta de compromís afecten el nivell de deute públic. Finalment, el tercer capítol - The Macroeconomic Effects of Unstable Monetary Policy Objectives (Els Efectes Macroeconòmics de la Inestabilitat dels Objectius de Política Monetària) - analitza com la possibilitat de canvis en els objectius influeixen en les decisions de política monetària.
El objetivo de esta tesis es analizar cómo se deben concebir las políticas fiscales y monetarias en un contexto en que los políticos tienen problemas de credibilidad. Se desarrollan metodologías y aplicaciones para mostrar cómo diferentes grados de credibilidad de las instituciones políticas afectan la determinación de impuestos, deuda pública, instrumentos monetarios y, en general, los resultados económicos.
En el primer capítulo - Loose commitment (Compromiso Débil)-, se introduce una nueva metodología para resolver problemas de política óptima tomando en cuenta que los políticos podrían no cumplir con sus promesas, y analiza los efectos de la credibilidad sobre la imposición sobre el capital y el trabajo. El segundo capítulo - Political Disagreement Lack of Commitment and the Level of Debt (Desacuerdo Político, Falta de Compromiso y el Nivel de Deuda) - considera un caso en que la credibilidad está limitada por el hecho de que hay alternancia entre políticos con distintos objetivos. En particular, se muestra cómo la alternancia política y la falta de compromiso afectan el nivel de deuda pública. Por último, el tercer capítulo - The Macroeconomic Effects of Unstable Monetary Policy Objectives (Los Efectos Macroeconómicos de la Inestabilidad de los Objetivos de Política Monetaria) - analiza cómo la posibilidad de cambios en los objetivos influye en las decisiones de política monetaria.
The purpose of this thesis is to analyze how fiscal and monetary policies should be designed in a context where policymakers have credibility problems. Methodologies and applications are developed to show how different degrees of policymakers' credibility affect the determination of policy choices, such as taxes or monetary instruments, and more generally the economic outcomes.
The first chapter - Loose Commitment -, introduces a new methodology to solve optimal policy problems taking into account that policymakers may not fulfill their promises, and analyzes the effects of policymakers' commitment on capital and labor taxation. The second chapter - Political Disagreement, Lack of Commitment and the Level of Debt - considers a case where commitment is limited by the fact that policymakers with different objectives alternate in office. In particular, it is shown how lack of commitment and political turnover affect the level of public debt. Finally, the third chapter - The Macroeconomic Effects of Unstable Monetary Policy Objectives - analyzes how the possibility of changes in policy objectives influences monetary policy choices.
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Tarus, Isaac Kipsang. "A history of the direct taxation of the African people of Kenya, 1895-1973." Thesis, Rhodes University, 2005. http://hdl.handle.net/10962/d1002414.
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This study examines the origin, the manifestation and impact of the direct taxation of Africans in Kenya. While the state had several reasons for imposing taxation on Africans, the basic factor weighed on the need for a definitive source of revenue. For most of the colonial period, this aggregated to about 37½ percent of the total revenues. The thesis shows how taxes were collected from Africans, how this led to participation in the cash economy and how they continually resisted and evaded such taxation. Tax collection was synonymous with colonialism and this was manifested through the central role of chiefs, who used taxes and force to coerce Africans into migrant wage labour. Through taxation policies, legislation and African resourcefulness, migrant wage labour served the needs of a colonial capitalist settler economy. In this way, the colonial state revealed its capacity for dominance, power and exploitation. Evidence has been adduced to show that African taxation was an important factor in Kenya’s administrative, political and economic development. The policy of African taxation, land loss and poor working conditions are remembered as having interfered with African mechanisms for accumulating wealth. One of the main objections of the payment of taxes was the manner of its collection. Those unable to pay were imprisoned or detained while many took to instant flight at the sight of the tax collector. The thesis shows that in spite of all these harsh tax collection methods, peasants remained largely resilient and industrious. The Mau Mau movement was the culmination of various peasant grievances in which the colonial state used steep taxation as a counter-insurgency measure. Kenya’s independence in 1963, however, never altered the predatory nature of the state. Subtle, opportunistic and overt ways continued to be used to extract taxes from the peasants and the working class. It was not until 1973 that the much-hated colonial poll tax that had been renamed as graduated poll tax was abolished and replaced by indirect taxation. Finally, taxation like other colonial legacies has endured and has become one of the most important sources of revenue for the government to manage its fiscal policies.
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Luthi, Eva. "Tax competition: dynamic policy and empirical evidence." Doctoral thesis, Universitat Pompeu Fabra, 2010. http://hdl.handle.net/10803/7421.
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This thesis studies tax competition from both a theoretical and an empirical point of view. In chapter 1 we develop a dynamic two-country optimal taxation model to study tax competition. We find that tax competition is costly and that the equilibrium with tax competition differs remarkably from the first-best outcome in a fiscal union, both during transition and in the long run. In chapter 2 we empirically test the relationship between taxation and agglomeration economies. In the presence of agglomeration economies firms are less sensitive to changes in tax rates, and therefore capital tax competition has a smaller effect on investment. We find some evidence that municipalities in large agglomerations set higher tax rates than municipalities in smaller ones.Esta tesis estudia la competencia impositiva tanto desde el punto de vista teórico como empírico. En el capítulo 1, desarrollamos un modelo dinámico de imposición óptima en dos países con el objetivo de estudiar la competencia impositiva. Encontramos que la competencia impositiva es costosa y que el equilibrio con competencia impositiva difiere significativamente del mejor resultado en una unión fiscal, tanto durante la transición como en el largo plazo. En el capítulo 2, analizamos empíricamente la relación entre imposición y economías de aglomeración. En presencia de economías de aglomeración, las empresas son menos sensibles a cambios en los tipos impositivos y, por tanto, la competencia impositiva para atraer capital tiene efectos menores en la inversión. Encontramos evidencia a favor de que los municipios en grandes aglomeraciones establecen tipos impositivos más altos que los que están en pequeñas aglomeraciones.
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Mussons, Joan Maria. "Cyclical Patterns and Sustainability of Fiscal Policy at Regional Level: the Spanish Case." Doctoral thesis, Universitat de Barcelona, 2018. http://hdl.handle.net/10803/663273.
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Concerns over sustainability and the cyclical pattern of public finances have been especially great since the onset of the global financial crisis. This thesis comprises four essays which aim to examine those concerns with regard to the Spanish Autonomous Communities (ACs).
The first paper analyses fiscal policy responsiveness of Spanish ACs over the cycle. We estimate fiscal reaction functions to analyze the response of ACs’ fiscal impulse and fiscal stance. On the one hand, an analysis of the change in the primary balance (the fiscal impulse) suggests counter-cyclicality over the period 1987-2008, but afterwards an a-cyclical impulse until 2012. Foral ACs stand out from other ACs, as their response is much more counter-cyclical. We do not find evidence regarding any asymmetric behaviour of ACs in good or bad periods. On the other hand, the response of ACs’ fiscal stance indicates that ACs’ discretionary fiscal behaviour has been pro-cyclical. This pro-cyclicality has sharpened since the last crisis, which is especially worrisome as health, education and social services expenditures are within regional responsibilities.
The second paper addresses the primary balance response to the debt of Spanish ACs from 1987 to 2015. Overall, the results of this study provide evidence of a nonlinear relationship between these variables, which points to a situation of fiscal fatigue and reduced fiscal space. The empirical framework builds mainly on the works of Bohn (1998) and Gosh et al. (2013), thereby also focusing on uncertainty issues. In 2015 the regional debt ratio stood at 26.8% of Gross Value Added, slightly above our lower estimate for the debt limit (24%) and well below the upper estimate (36%). A reduced fiscal space in ACs calls for measures to ensure a sustainable debt trajectory and regain some room to deal with potential negative shocks.
The third paper deals with personal income tax (PIT) revenue elasticities, which is the most important revenue source for Spanish ACs. We apply an error correction model to estimate PIT revenue elasticities in common regime ACs. The stability of these elasticities is checked and short-run asymmetries are identified. A tax overreaction is identified when PIT revenue is above the long-run equilibrium while a typical error correction model response is obtained when PIT revenue is below. Some simulations are provided to evaluate the dynamic adjustment between short and long-run elasticities and their consequences for fiscal pressure. Some findings regarding cross-sectional variability should also be noted: short and especially long-run elasticities present a decreasing pattern in respect to per capita income. Another noteworthy contribution is the analysis of forecasting performance in the presence of an endogeneity relationship. Despite the OLS estimator bias, its superiority is made clear (analytically and empirically) in comparison to the IV estimator.
The forth paper examines potential GDP and structural budget balances at regional level, following the methodology of the European Commission (EC). These are instruments used to guide economic policy, widespread at state level but much less at regional level. Measuring the cyclical position enables us to make an appraisal of the Catalan fiscal stance since 2004. In short, the fiscal policy of the Generalitat of Catalonia has been pro-cyclical, except for the first budgetary response to the crisis and the recovery period beginning in the second half of 2013. In years to come, the available fiscal space (in terms of debt) can condition the fiscal stance. This paper also points out the main limitations of the EC methodology. Finally, alternative estimates of Catalan potential GDP based on unobserved components models are presented, as well as an assessment based on their reliability and usefulness for inflation and GDP growth forecasting performance.
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Froom, Natalie Marie. "Domestic tax law v double tax treaties in the context of controlled foreign companies." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/3559.
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The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for the purpose of diverting income from the South African fiscal net. Whilst the enforcement of such legislation does have merit in that the intention behind the introduction of such domestic legislation is to prevent the erosion of the South African tax base, it is submitted that this does pose a problem from an international perspective. The objective of this treatise is to conduct a critical analysis of how compatible the South African fiscal legislation which governs controlled foreign companies is with the provisions of the double taxation agreement as prescribed in terms of the OECD Model Tax Convention (which was published in July 2010). In addition, the aim of this study is to deduce whether the purpose of the double taxation agreement is not only the avoidance of juridical double taxation but also that it addresses the avoidance of economic double taxation. This will assist in determining whether domestic controlled foreign company legislation (as embodied in section 9D of the Income Tax Act 58 of 1962) conflicts with the purpose of the double taxation agreement. By conducting an extensive research study and by depicting a certain scenario which addresses the issue at hand, the following is concluded: The tax treatment of the business profits generated by a controlled foreign company resident in a State outside South Africa and which have been generated from active business operating activities, is held to be in agreement with the provisions of the double taxation agreement. By contrast, the tax treatment of the controlled foreign company’s passive income in the form of interest income, is found not to correlate with the aforesaid agreement. As will be demonstrated in the chapters that follow, the controlled foreign company’s interest income is subjected to economic double taxation in terms of the scenario depicted in this treatise. This means that such income is taxed twice in the hands of two different taxpayers in two different States. As a result of this it is submitted that the following problem arises: Because section 9D of the Income Tax Act causes economic double taxation to occur (as illustrated in the previous paragraphs) and owing to the fact that the purpose of the double taxation agreement is the avoidance of economic double taxation, it can be shown that the section 9D domestic legislation conflicts with the terms of the double taxation agreement. This conflict is considered to be an area of concern because a contravention of the purpose of the double taxation agreement is regarded as a breach of the Contracting States’ international obligations in terms of the aforesaid agreement. It is further submitted that paragraph 23 of the OECD Commentary on article 1 and paragraph 14 of the OECD Commentary on article 7 are incorrect when they express the sentiment that domestic controlled foreign company legislation does not conflict with the provisions of the double taxation agreement. It is proposed that this be corrected to state the contrary.
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Khokrishvili, Elguja. "Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien." Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2009/2761/.
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Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt.
Im Rahmen dieser umfassenden Transformationsprozesse ist es unabdingbar, dass die Wirtschaftsentwicklung über ein leistungsfähiges Steuersystem finanziert wird. Die zu erhebenden Steuern haben einen unmittelbaren Einfluss auf die ökonomischen Entscheidungen wie beispielsweise in Form eines Konsumverzichts. Darüber hinaus entstehen Zusatzlasten der Besteuerung (excess burden), wenn vergleichbare ökonomische Aktivitäten unterschiedlich besteuert werden und damit etwa der Konsum bestimmter Güter, eine bestimmte Investitionsart oder der Einsatz eines bestimmten Produktionsfaktors diskriminiert wird. Aus den Substitutionseffekten, die durch die Veränderungen der relativen Preise hervorgerufen werden, resultieren letztendlich über die Zahllast hinausgehende Nutzenverluste bei den Wirtschaftssubjekten. Dadurch werden die ökonomischen Konsum-/Sparentscheidungen verzerrt (Besteuerung der Kapitaleinkommen), das Leistungsangebot vermindert (Besteuerung der Arbeitseinkommen), Produktionsfaktoren umgelenkt oder Investitions- und Finanzierungsentscheidungen verzerrt (Unternehmenssteuer). Somit kann durch Steuern bzw. durch ihre unangemessene Ausgestaltung ein gesamtwirtschaftlicher Effizienzverlust verursacht werden.
Gerade in Transformationsländern wie Georgien war mit Beginn der Transformationsphase de facto kein steuerpolitisches Know-how vorhanden, so dass eine enorme Nachfrage nach Beratung bestand und letztendlich der größte Teil der verabschiedeten Steuerreformen ein Ergebnis externer Beratung war. Ein erstes Ziel der Arbeit ist die Erstellung einer theoretischen Basis, um die einzelnen Steuerreformphasen besser zu verstehen. Ein zweites Ziel liegt in die Ableitung eines theoretisch fundierten Referenzrahmens (Benchmark) für die Beurteilung des Status quo sowie der Ausgestaltung der Einkommens- und Gewinnbesteuerung in Georgien. Die Ableitung von Benchmarks gilt dabei als ein eigenständiges Ziel wissenschaftlicher Forschung. Im Rahmen dieser Arbeit dienen die Benchmarks jedoch als Beurteilungsmaßstab für die Evaluation der Steuerreformen in Georgien sowie für die Evaluation des hier erarbeiteten konkreten Reformvorschlags. Ein drittes Ziel der vorliegenden Arbeit ist also in der konzeptionellen Ausgestaltung der Einkommens- und Gewinnbesteuerung in Georgien und deren konsequenten Ausrichtung an einem international anerkannten lebenszeitlichen bzw. konsumorientierten Leitbild der Besteuerung zu sehen.
Im Rahmen dieser Arbeit wurde ein Entwurf für eine integrierte Einkommens- und Gewinnsteuer (Einfachsteuer) entwickelt, der den lokalen gesellschaftlichen Gegebenheiten optimal angepasst ist. Bei der Ausarbeitung eines entsprechenden Konzeptes für Georgien war zu berücksichtigen, dass die Effizienz reduzierenden Allokationsverzerrungen in diesen Systemen minimiert und die Belastung der Löhne und Gewinne durch Steuern auf ein angemessenes Niveau begrenzt werden sollten, um negative Anreizwirkungen in Bezug auf das Wirtschaftswachstum so gering wie möglich zu halten. Neben einer integrierten Einkommens- und Gewinnbesteuerung spielten dabei eine einheitliche Gewinnermittlung für Unternehmen (modifiziertes Kassenprinzip) sowie eine am Kassenprinzip orientierte Mehrwertsteuer eine besondere Rolle. Einkommen- und Mehrwertsteuerentwürfe erfüllen alle Neutralitätskriterien (Neutralität der intertemporalen Konsum- und Ersparnisbildung, Rechtsformneutralität, Investitionsneutralität in Bezug auf Human- und Sachkapital, Finanzierungsneutralität sowie Inflationsneutralität). Nach der Definition der Bemessungsgrundlagen für die Einzelsteuern und deren Anpassung an georgische Gegebenheiten war es notwendig, die technischen Einzelheiten für die Steuerverwaltung (Durchführungsverordnungen) und teilweise die zugehörigen Steuerformulare zu entwickeln. Diese müssen alle notwendigen Variablen der Veranlagungsverfahren erfassen und eindeutige Identifikationsmöglichkeiten für die Haushalte und Unternehmen bieten, was eine wichtige Rolle für die spätere Mikrosimulation spielt. Die gewonnenen Erkenntnisse dieser Arbeit sollen die politischen Entscheidungsträger bei der Auswahl eines geeigneten Reformvorschlages für das Einkommensteuergesetz unterstützen.An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax system will help the countries in transition to build a sustainable market economy and achieve prosperity. After 90 years of soviet hegemony large economic, political and social changes were made in former Soviet Union countries to support the transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The advantages of a consumption based tax system are based on the elimination of ineffective elements existing in the traditional tax system of Western countries and on the reduction of incorrect allocation effects of resources provoked by it. Income taxes distort the spend/save decision, leading taxpayers to prefer current over future consumption. Consumption taxes are thought not to have this effect. This suggests that a consumption based tax system is closer to the policy makers' notion of a fair and efficient system of capital income taxation and, hence, probably a better candidate for a tax reform in transformation countries than competing reform strategies. Stable economic growth is the essential basis for a country's successful transformation to a market economy. According to the varieties of taxes and their administration, Georgia more or less adopted the tax systems existing in Western countries. It becomes obvious that the chance of developing a rational, sustainable and adjusted tax system for transition countries was missed. A good portion of the tax reform process in Georgia has been carried out without an explicit evaluation of how well the different proposals would perform against standard objectives including revenue performance, economic neutrality, tax burden distribution, simplicity and administrative feasibility. Short-changing the preparation stage inevitably led to a continuous ad hoc patching of the system, creating confusion among tax administrators and taxpayers alike and creating uncertainty for domestic and national investors. The analysis of the tax reform are based on these basic criteria, according to which some taxes are especially deemed to be more expedient in a democratic and legal state. The following corresponds with the concept of an adequate tax system for a market economy: correspondence with the market economy's conditions, free of inflation effects, easily to administer and fair taxation. Especially for Georgia, a tax system is desirable, which will work successfully by taking into consideration the small resources of taxpayers and the administration. Some major distortionary effects of the Georgian income tax system can be easily replaced through minor reforms, which would turn it into a consumption-based income tax system. Unfortunately, the public discussion of the Georgian tax system has a rather different focus. As economists, we must keep in mind that taxpayers ask for low taxes (for themselves) but they do not care about neutral taxes. A neutral tax system is a typical public good. Apart from some strange economists, nobody will miss it. But society pays a price for a non-neutral tax system in form of less growth and a distorted industry structure.
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Lau, Mak Yee-ming Alice, and 劉麥懿明. "An appraisal of the income distribution effects of the Hong Kong taxation system." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B31974430.
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Laaziz, Tarik. "L'imposition des entreprises au Maroc." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010277.
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Au Maroc, la réforme du système d'imposition des entreprises est au cœur de la question de la maîtrise des Finances publiques. Ainsi, son approche ne peut se faire en se limitant à la seule dimension fiscale. C'est en rapport avec la politique de développement que se manifeste la question de l'imposition des entreprises. En effet, le système d'imposition fournit des recettes pérennes pour financer les objectifs de développement. De par les recettes qu'elle génère et les effets qu'elle induit, la fiscalité des entreprises occupe une place importante dans l'ensemble du système fiscal marocain. Pour cette raison, seule une analyse globale intégrant l'aspect de la rationalisation des dépenses, le ciblage des avantages fiscaux accordés et l'amélioration de la compétitivité de l'économie, permettra de répondre véritablement à la réduction de déficit budgétaire et au soutien de la compétitivité de l'entreprise. Le présent travail de recherche a porté sur une analyse du système d'imposition des entreprises et du système de contribution lui afférent, en se concentrant sur les relations complexes qui se tissent entre ces systèmes et leurs sous-systèmes. Il a aussi formulé des propositions de réforme fiscale tout en prenant en compte les changements et les mutations dans les systèmes fiscaux nationaux. Au-delà de la réforme du système de taxation des entreprises, son évaluation contribuera à l'atteinte de l'équilibre entre le système d'imposition et le système de contribution y afférent. De même, la régulation participe à assurer une harmonie entre la politique fiscale avec la structure entrepreneuriale et à garantir les conditions techniques et relationnelles de la réformeIn Morocco, the reform of the corporate tax system is the heart of the question of the control of public finances. Thus, the approach can be limiting itself to the single tax dimension. This is related to policy development that occurs the issue of corporate tax. Indeed, the tax system provides sustainable income to finance development goals. By the revenue and effects it generates, instead of corporate taxation across the Moroccan tax system is far from negligible. For this reason, only a comprehensive analysis incorporating the aspect of rationalizing expenditure, the targeting of tax incentives and improving the competitiveness of the economy, will truly meet the budget deficit reduction and support competitiveness of the company. This research work has focused on an analysis of the corporate tax system and the system of contributions related to him, focusing on the complex relationships that develop between these systems and their subsystems. He also made proposals for tax reform taking into account the changes and mutations in the national tax systems. Beyond the reform of corporate taxation, the evaluation will contribute to achieving a balance between the tax system and the contribution thereto. Similarly, the regulation contributes to ensure harmony between fiscal policy with the business structure and ensure the technical and relational conditions of reform
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Khokrishvili, Elguja. ""Good Taxation" und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien /." Potsdam : Universitätsverlag, 2010. http://deposit.d-nb.de/cgi-bin/dokserv?id=3463247&prov=M&dokv̲ar=1&doke̲xt=htm.
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Guo, Hai. "Setting Discretionary Fiscal Policy within the Limits of Budgetary Institutions: Evidence from American State Governments." Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/24738.
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Thesis (Ph.D.)--Public Policy, Georgia Institute of Technology, 2008.Committee Chair: Willoughby, Katherine; Committee Member: Eger, Robert; Committee Member: Kingsley, Gordon; Committee Member: Sjoquist, David; Committee Member: Wallace, Sally.
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Ribeiro, Ricardo Leite. "Direito econômico da tributação: uma análise da extrafiscalidade no sistema tributário brasileiro." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-14042014-151916/.
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O propósito deste trabalho é analisar a regulação jurídica brasileira da intervenção do Estado, por meio da tributação, sobre a economia. Esta tarefa se desenvolve em três momentos teórico, dogmático e histórico/institucional que se estendem ao longo dos três capítulos do trabalho, respectivamente. O primeiro momento lida com a dimensão doutrinária jurídica de análise, interpretação, metodologia e abordagem deste fenômeno. Buscamos recuperar historicamente a trajetória da doutrina do direito tributário brasileiro em contraposição à doutrina do direito econômico brasileiro, recuperando o conceito de extrafiscalidade como ponto limite da doutrina tributária e ponto de partida para uma análise sistemática da intervenção estatal pela tributação. O segundo momento é a tentativa de traçar uma abordagem pertinente para essa análise da extrafiscalidade tributária pelo direito econômico, problematizando-a à luz do ordenamento brasileiro, sobretudo, em nível constitucional. Para tanto, assumimos as categorias de Eros Roberto Grau, sobre a intervenção estatal na economia, e as de Richard A. Musgrave, sobre as finalidades da política fiscal, para aprofundarmos a classificação do fenômeno quanto à sua forma (indução), suas técnicas (oneratórias/ desoneratórias), suas finalidades (extrafiscalidade alocativa/ extrafiscalidade distributiva/ extrafiscalidade estabilizadora) e seu regime de competências. O terceiro momento remonta um panorama da evolução histórica do sistema tributário nacional, seus principais diplomas normativos, encadeado em uma narrativa que envolve os atores, interesses, ideias e modelos institucionais e jurídicos adotados pelo Brasil, principalmente em torno do federalismo fiscal. Por fim, concluímos haver uma tendência à separação progressiva do regime jurídico da fiscalidade e da extrafiscalidade, por conta da própria trajetória econômica, política, histórica, normativa e institucional do sistema tributário brasileiro. Fato diante do qual resta ao conhecimento jurídico, como saber tecnológico que é, reconhecer, compreender, se aprofundar e performar.The purpose of this paper is to analyze the legal regulation of the Brazilian state intervention through taxation on the economy. This task is unfolded in three parts - theoretical, dogmatic and historical/ institutional - that are developed in the three chapters of the work, respectively. The first deals with the doctrinal legal dimension of analysis, interpretation, methodology and approach of this phenomenon. We seek to recover the historical trajectory of the Brazilian tax law doctrine in contrast with the Brazilian economic law doctrine, recovering the concept of taxation based on police powers as a threshold point of the tax law doctrine and a starting point for a systematic analysis of state intervention through taxation. The second part is an attempt to draw a pertinent approach to the analysis of the taxation based on police powers by the economic law doctrine, questioning it under the lens of the Brazilian legal system, especially at the constitutional level. Therefore, we assume Eros Roberto Graus categories about the state intervention in the economy, and Richard A. Musgraves categories about the aims of fiscal policy, to further classify the phenomenon by its shape (induction), its techniques (overtax/ exonerate), its purposes (allocative/ distributive/ stabilizer) and its regime of competence. The third part is an overview of the historical evolution of the Brazilian tax system, its main laws and regulatory instruments, through a narrative that involves actors, interests, ideas, and institutional and legal models adopted by Brazil, particularly around fiscal federalism. Finally, we conclude that there is a tendency to a progressive separation between the legal regime of taxation based on revenues and of the legal regime of taxation based on police powers because of the economic, political, historical, normative and institutional trajectory of the Brazilian tax system. As a consequence of that, we believe that legal thought should, as technological knowhow, recognize this fact, understand it, deepen it and perform it.
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Bokan, Nikola. "On taxes, labour market distortions and product imperfections." Thesis, University of St Andrews, 2010. http://hdl.handle.net/10023/3053.
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This thesis aims to provide new and useful insights into the effects that various tax, labour and product market reforms have on the overall economic performance. Additionally, it aims also to provide insights about the optimal monetary and fiscal policy behaviour within the economy characterized with various real labour market frictions. We analyze the benefits of tax reforms and their effectiveness relative to product or other labour market reforms. A general equilibrium model with imperfect competition, wage bargaining and different forms of tax distortions is applied in order to analyze these issues. We find that structural reforms imply short run costs but long run gains; that the long run gains outweigh the short run costs; and that the financing of such reforms will be the main stumbling block. We also find that the effectiveness of various reform instruments depends on the policy maker's ultimate objective. More precisely, tax reforms are more effective for welfare gains, but market liberalization is more valuable for generating employment. In order to advance our understanding of the tax and product market reform processes, we then develop a dynamic stochastic general equilibrium model which incorporates search-matching frictions, costly ring and endogenous job destruction decisions, as well as a distortionary progressive wage and a at payroll tax. We confirm the negative effects of marginal tax distortions on the overall economic performance. We also find a positive effect of an increase in the wage tax progressivity and product market liberalization on employment, output and consumption. Following a positive technology shock, the volatility of employment, output and consumption turns out to be lower in the reformed economy, whereas the impact effect on inflation is more pronounced. Following a positive government spending shock the volatility of employment, output and consumption is again lower in the reformed economy, but the inflation response is stronger over the whole adjustment path. We also find detrimental effects on employment and output of a tax reform which keeps the marginal tax wedge unchanged by partially offsetting a decrease in the payroll tax by an increase in the wage tax rate. If this reform is anticipated one period in advance the negative effects remain all over the transition path. We investigate the optimal monetary and fiscal policy implication of the New-Keynesian setup enriched with search-matching frictions. We show that the optimal policy features deviation from strict price stability, and that the Ramsey planner uses both inflation and taxes in order to fully exploit the benefits of the productivity increase following a positive productivity shock. We also find that the optimal tax rate and government liabilities inherit the time series properties of the underlying shocks. Moreover, we identify a certain degree of overshooting in inflation and tax rates following a positive productivity shock, and a certain degree of undershooting following a positive government spending shock as a consequence of the assumed commitment of policy maker.
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Alwaily, Yaqoob Mohammad Shaikhan. "Fiscal policy in the Sultanate of Oman : examination of the role of the taxation system in financing budget deficit by measurements of taxable capacity during 1981-2000." Thesis, University of Exeter, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.439867.
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Ruiz, de Castilla Ponce de León Francisco J., and Moreno Carmen Robles. "Constitutionalization of tax definition." Pontificia Universidad Católica del Perú, 2013. http://repositorio.pucp.edu.pe/index/handle/123456789/115642.
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The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.El autor toma como punto de partida el proceso de constitucionalización creciente del derecho tributario de nuestro país para luego, desde la óptica de la teoría general de esta rama del derecho, realizar un análisis de la evolución del concepto de tributación. Seguidamente, nos explica la constitucionalización del derecho tributario, detallando los principales vasos comunicantes entre el derecho constitucional y el tributario actualmente. Finalmente, resalta los valores y fines constitucionales más importantes relacionados con la tributación y la aplicación del control constitucional por el Tribunal Fiscal.
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Palma, Ana Paula de Albuquerque Alves. "O regime de transparência fiscal : análise da eficácia do regime em Portugal e perspectivas de evolução." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/6534.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisDadas as diferenças de tributação do rendimento relativo ao exercício de uma actividade empresarial ou profissional em nome individual ou através de uma sociedade, foi instituído em Portugal, em 1989, um regime fiscal já há muito aplicado noutros países, em particular para as chamadas sociedades de pessoas (partnerships), que desconsidera para efeitos de tributação em imposto sobre o rendimento das pessoas colectivas, alguns entes colectivos, tributando-se o respectivo rendimento directamente na pessoa dos seus sócios ou membros, independentemente de distribuição. Esse regime visava assegurar a neutralidade fiscal, eliminar a dupla tributação económica e combater a evasão e fraude fiscais. Este regime – denominado “Regime de Transparência Fiscal” (RTF) – tem permanecido praticamente inalterado nos seus contornos legais desde a sua criação e tem sido objecto de controvérsia, quer quanto ao seu âmbito subjectivo, quer quanto a aspectos que se relacionam com a sua aplicação. O presente trabalho faz o enquadramento teórico do RTF, analisa o seu funcionamento face à legislação portuguesa e alguns dos principais problemas que têm sido identificados em relação ao mesmo e sumariza algumas perspectivas quanto à sua evolução futura. Em anexo, é feita uma síntese da aplicação subjectiva de idêntico regime em quatro países europeus (Espanha, França, Alemanha e Suécia) e apresentam-se alguns elementos estatísticos sobre a aplicação do RTF em Portugal.
Given the differences in income tax for professional or corporate activities, both personal or through a corporation, it was established in Portugal in 1989 a tax policy long applied in other countries – mainly in partnerships – which disregards for tax purposes of corporate income tax some corporate entities, taxing the income directly on partners and members, regardless of the distribution. That policy aimed to ensure fiscal neutrality, to eliminate double economic taxation and to fight tax avoidance and fraud. This policy – called «Fiscal Transparency Policy» (FTP) – has been kept almost completely unchanged in its legislation since its creation, and has been subject of controversy concerning its subjective scope and the aspects related to its application. This thesis makes the theoretical framework of the FTP, analyses its action in view of Portuguese legislation and some of the main problems that have been identified in relation to it, and also summarizes some perspectives as to its future developing. Furthermore, there are attachments in this thesis that synthesize the subjective application of an identical policy in four European countries (Spain, France, Germany and Sweden) and present statistical elements about the application of the FTP in Portugal.
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Seixas, Luiz Felipe Monteiro. "Tributa??o, finan?as p?blicas e pol?tica fiscal: uma an?lise sob a ?ptica do direito e economia." Universidade Federal do Rio Grande do Norte, 2012. http://repositorio.ufrn.br:8080/jspui/handle/123456789/13954.
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In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system
No cen?rio jur?dico brasileiro, o estudo da tributa??o ? tradicionalmente restrito a uma an?lise positivista, preocupada em investigar os aspectos formais da norma jur?dico-tribut?ria. Em que pese sua relev?ncia para a forma??o da doutrina tribut?ria nacional, tal tradi??o formalista limita a disciplina, dissociando-a da realidade e do contexto socioecon?mico no qual o Direito Tribut?rio est? inserido. Dessa maneira, a proposta da disserta??o ? examinar os fundamentos e a natureza da tributa??o e das normas jur?dico-tribut?rias sob a perspectiva do Direito e Economia (ou An?lise Econ?mica do Direito). Para tanto, inicialmente o trabalho reaproxima o Direito Tribut?rio da Ci?ncia das Finan?as (ou Finan?as P?blicas) e da Pol?tica Fiscal, empreendendo n?o s? uma an?lise jur?dica, mas tamb?m econ?mica e financeira do tema. A Economia do Setor P?blico (ou Finan?as P?blicas Moderna) contribuir? para a pesquisa atrav?s de temas como as falhas de mercado e a teoria econ?mica da tributa??o, centrais para uma abordagem econ?mica do Direito Tribut?rio. O n?cleo do trabalho reside na aplica??o dos instrumentos do Direito e Economia no estudo da tributa??o, analisando os efeitos das normas tribut?rias sobre o sistema econ?mico. Nesse sentido, a disserta??o examina as premissas fundamentais que comp?em a An?lise Econ?mica do Direito (como o conceito de efici?ncia econ?mica e a sua rela??o com a equidade), relacionando-as com o fen?meno tribut?rio. Em virtude da natureza do sistema jur?dico brasileiro, qualquer investiga??o ou abordagem que se preze, inclusive a de Direito e Economia, n?o poderia passar a largo da Constitui??o. Dessa forma, as normas constitucionais funcionar?o como limite e pressuposto para a aplica??o do Direito e Economia ? tributa??o, sobretudo as normas relativas ao direito de propriedade, ? liberdade, ? igualdade e ? seguran?a jur?dica. A rela??o entre a tributa??o e as falhas de mercado recebe papel de destaque, em particular devido ? import?ncia da mat?ria para o Direito e Economia, bem como devido ? fun??o que a tributa??o exerce na corre??o das referidas falhas. Para al?m de realizar um exame da tributa??o sob o enfoque da An?lise Econ?mica do Direito, a pesquisa tamb?m investiga a realidade tribut?ria brasileira, aplicando os conceitos desenvolvidos em casos e problem?ticas relevantes para o cen?rio nacional, tais como a rela??o entre tributa??o e desenvolvimento, os custos de conformidade na tributa??o e a sonega??o fiscal e o processo de execu??o fiscal. Diante do exposto, pretende-se, ent?o, lan?ar as bases para uma teoria geral da An?lise Econ?mica do Direito Tribut?rio, contextualizando-a com o sistema tribut?rio brasileiro
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Torregrosa-Hetland, Sara. "Tax System and Redistribution: the Spanish Fiscal Transition (1960-1990)." Doctoral thesis, Universitat de Barcelona, 2016. http://hdl.handle.net/10803/387433.
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This thesis analyses the Spanish tax system between 1960 and 1990, with special attention to the developments in progressivity, redistribution and inequality. It addresses the reforms that took place during the transition to democracy, providing a quantitative joint assessment which was missing in the literature.
Because of the long dictatorship suffered by the country between 1936/39 and 1976, Spain was a laggard in abandoning the traditional liberal forms of taxation in favour of 20th century tax ideas. Taxes were low, regressive and inefficient during these decades, and the welfare state seeds were kept underdeveloped. During the sixties, public finance scholars envisaged the introduction of the 'European' model, but such a reform could not make it through under Francoism.
As democracy returned, the new government soon passed several tax measures which meant to make the system progressive, efficient and able to raise higher revenue. This would bring the country into convergence with its European neighbours, allowing integration in the European Economic Community and the development of a modern welfare state. The main milestones were the introduction of a personal income tax (1979) and a value added tax (1986). But, during the following decades, social contributions kept being the single most important public revenue source, and high tax evasion persisted as one of the main unresolved problems signalled by experts. These elements sustain the initial hypothesis of a proportional or still regressive tax system after the reforms — which would contradict simple political economy models in the literature, were democratization redistributes political and economic power.
Our guiding research questions thus are: Did the tax system become (more) progressive? Did it reduce income inequality in the country? And what was the evolution of tax evasion and its incidence on different income levels?
The empirical work is mainly based on Household Budget Surveys, tax revenue data and statistics of tax burden distribution, which are critically treated and adjusted. Methodological innovations include a proposal for correction of biases in household survey data and an addition to Feldman and Slemrod (2007)'s method for estimating fraud in different income sources, by introducing a correction for sample selection. The calculations of the distribution of the tax burden underline the joint consideration of total taxation, including consumption taxes, which are often neglected in related work.
The main results of the thesis are a considerable persistence in inequality levels (contrary to theoretical expectations and the conclusions of previous literature), the negative impact of taxation on the income distribution still after the reforms (while funding progressive social expenditure), and the severe and regressive incidence of tax evasion and base voidening in the personal income tax. The levels of tax-and-transfer redistribution attained in Spain throughout this period did not converge to those of other western countries.
The author's interpretation concludes that demands for progressive taxation were constrained by both domestic political institutions –with a bias for representation of center-right interests–, and a new international political economy. The combination of sluggish growth, economic openness and neo-liberal theory made progressive taxes harder to defend and implement. This, in turn, limited the state’s redistributive capacity. To some extent, this story might also fit other countries in the European periphery, adding a new category to the international discussion on regressive taxation and welfare state development. Welfare state laggards initially resorted to similar strategies to those used earlier by the leaders. But lower revenue from personal taxes, higher levels of inequality, and slow growth impeded the establishment of highly redistributive tax-and-transfer systems.La tesis analiza el sistema fiscal español entre los años 1960 y 1990, con especial atención a los aspectos de progresividad y redistribución, y a la evolución de la desigualdad en el periodo. Se estudian las reformas impositivas que tuvieron lugar durante la transición a la democracia, realizando una evaluación cuantitativa de sus efectos. Debido a la larga dictadura sufrida por el país entre 1936/39 y 1976, España mantuvo durante casi todo el siglo XX las formas fiscales tradicionales del sistema liberal decimonónico: los impuestos eran bajos, regresivos e ineficientes, y las raíces del estado del bienestar se mantuvieron subdesarrolladas. Con el retorno de la democracia, pronto se impulsó una reforma con los objetivos de hacer el sistema progresivo, eficiente y capaz de generar mayor recaudación, cuyas novedades principales fueron la introducción del impuesto sobre la renta (1979) y del IVA (1986). Pero durante las siguientes décadas, las cotizaciones sociales siguieron siendo la fuente principal de ingresos públicos, y la alta evasión fiscal se mantuvo como uno de los grandes problemas no resueltos. ¿Cuál fue el efecto neto de todo ello? La mayoría de la tesis es de carácter empírico, basándose en datos de Encuestas de Presupuestos Familiares y estadísticas de recaudación fiscal, que reciben un tratamiento crítico. Se realizan diversas propuestas metodológicas, para el ajuste por infra-declaración de los datos de encuesta y la estimación del fraude en base a declaraciones fiscales. Los resultados principales son una considerable persistencia en los niveles de desigualdad, el mantenimiento de la regresividad del sistema impositivo, y el fuerte impacto negativo del fraude en el impuesto sobre la renta. Los niveles de redistribución total del sistema de impuestos y transferencias alcanzados en España durante el periodo no alcanzaron la convergencia con los de otros países occidentales. Se concluye que las demandas de imposición progresiva se vieron constreñidas tanto por las instituciones políticas nacionales como por un nuevo contexto internacional, donde la combinación de bajo crecimiento, apertura económica y teoría neo-liberal hizo los impuestos progresivos más difíciles de defender e implementar. Ello, a su vez, limitó la capacidad redistributiva del presupuesto.
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Šmejkal, Martin. "Vliv daňových sazeb na daňové příjmy státu – modelace Lafferovy křivky." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359600.
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There are many recent studies which try to find the evidence of the Laffer curve in national economies or aggregated OECD data. In this Master Thesis I focus on testing of the primary linear relation of the corporate income tax rate and the corporate tax base, that I call herein adjusted Laffer curve. The adjusted Laffer curve is then transferred through the simplification into the ordinary Laffer curve. The linear regression analysis is performed on the OECD data of 34 countries across years 2000 to 2014. Firstly, the countries are split by the national tax system criteria, such as tax quota, tax revenue allocation or tax structure of revenues that I consider essential for further analysis. Based on the results of linear regression I can only find Laffer curve in set of countries that aim to collect tax revenues mainly from direct taxes. However, there are also other major findings, such as the fact that negative relation of the corporate income tax rate and the corporate tax base, can be found in countries with the higher tax quota, while not in those with the lower tax quota.
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Ben, Abderrazak Ahlem. "L'intégration de la fiscalité indirecte en droit de l'Union européenne." Thesis, Paris Est, 2017. http://www.theses.fr/2017PESC0048.
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La fiscalité indirecte est au cœur des préoccupations de l’Union européenne et des Etats membres. Pour l’Union européenne, la fiscalité indirecte représente un élément structurant du marché intérieur. Pour les Etats membres, la fiscalité indirecte est un symbole de la souveraineté nationale et une ressource importante. L’opposition des volontés de l’Union européenne et des Etats membres conduit alors à s’interroger sur la place de la fiscalité indirecte dans la construction européenne. La confrontation des volontés de l’Union européenne et des Etats membres a mené à donner une place particulière à la fiscalité indirecte. Cette spécificité est engendrée par l’interaction entre deux mouvements d’intégration. L’intégration négative va soumettre tout le régime des impôts indirects au contrôle des institutions européennes. Les Etats sont alors « dépossédés » de leur souveraineté fiscale. L’intégration positive, qui nécessite le consentement unanime de tous les Etats membres, va leur permettre de retrouver leur souverainetéIndirect taxation is at the heart of the concerns of the European Union and the Member States. For the European Union, indirect taxation is a structuring element of the internal market. For the Member States, indirect taxation is a symbol of national sovereignty and an important resource. The opposition of the wishes of the European Union and the Member States leads us to wonder about the place of indirect taxation in the construction of Europe. The confrontation of the wishes of the Union and the Member States has led to give a special place to indirect taxation. This specificity is generated by the interaction between two integration movements. Negative integration will subject the whole system of indirect taxes to the control of the European institutions. States are then "dispossessed" of their fiscal sovereignty. Positive integration, which requires the unanimous consent of all member states, will enable them to regain their sovereignty
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Guire, Brahima. "Fiscalité et promotion de l'investissement privé dans les états membres de l'UEMOA : le cas du Burkina Faso." Thesis, Aix-Marseille 3, 2011. http://www.theses.fr/2011AIX32099.
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Désavantage par sa position géographique qui en fait un pays enclave, le Burkina Faso a très tôt fait de développer des initiatives pour fixer les investissements locaux et attirer les investissements étrangers. au plan fiscal, ces initiatives ont essentiellement pris la forme de mesures incitatives fiscales (exonérations temporaires de droits de douanes et d’impôts). cependant, le bilan reste mitige au regard des résultats atteints. aussi, est-il temps d’envisager une autre approche consistant a faire en sorte que la fiscalité ne soit pas un frein au développement de l’investissement prive. cela passe nécessairement par une amélioration de la gouvernance fiscale et des aspects techniques du système fiscalDisadvantaged by its geographical position of opened up country, Burkina Faso had early develop initiatives for fixing local investments and bringing foreign investments. on fiscal hand, these initiatives had basically taken the form of tax incentives (temporary exemptions form customs duties and taxes). however, the balance is mixed considering the reached resultats. consequently, it is time to consider another approach in ensuring that taxation could not be an obstacle for the private investmen development. so, it is necessary to improve the fiscal governance and the technical aspects of the tax system
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Schroder, Bruno Henrique Versiani. "Regimes, governos e carga tributária no Brasil (1946-2007)." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/2713.
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This article is concerned in answering if the distinct political regimes in effect in Brazil during the period 1946-2007 have had some impact on the unfolding path of its fiscal burden. Due to the fact that regular elections for the National Congress were hold in the military regime, we also seek to understand in what sense institutions and governmental attributes affect such variable. Therein we have developed a model where the observed results of economic policy emerge from the interaction between institutional incentives and offerers` and demandants` preferences on taxation. Our results suggest that democratic regimes tend ceteris paribus to levy brazilian society less than authoritarian ones and that political instituions are important to understand the process.
Este artigo preocupa-se em responder se os diferentes regimes políticos vigentes no Brasil durante o período 1946-2007 tiveram algum impacto sobre a evolução de sua carga tributária. Devido ao fato de eleições regulares para o Congresso Nacional terem sido mantidas inclusive no regime militar, buscamos ainda entender em que medida determinadas instituições e atributos governamentais afetam tal variável. Nesse sentido, desenvolvemos um modelo em que os resultados observados de política econômica emergem da interação entre incentivos institucionais e preferências de ofertantes e demandantes de tributação. Nossos resultados sugerem que, ceteris paribus, os regimes democráticos tendem a tributar menos a sociedade brasileira do que os autoritários e que instituições políticas são importantes para compreender o processo.
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Tasa-Catanzaro, Magaly. "Estrategias de control para ampliar la base tributaria en médicos perceptores de renta de cuarta categoría, periodo 2015-2016." Bachelor's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3547.
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El problema tratado en la investigación, se encuentra planteado en la pregunta ¿de qué forma se puede disminuir el incumplimento de la declaración fiscal de los médicos generadores de cuarta categoría; para evitar la evasión, mejorar el control e incrementar el recaudo?The problem addressed in the investigation is posed in the question: how can the non-compilance of the tax declaration of the Generators of the Fourth Category be reduced? To avoid evasion, improve control and increase collection?
Trabajo de investigación
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Junqueira, Lavinia Moraes de Almeida Nogueira. "Efeitos cumulativos e progressivos na tributação de bens e serviços em 2005 e efeitos progressivos na tributação de salários em 2003, no Brasil." Pontifícia Universidade Católica de São Paulo, 2006. https://tede2.pucsp.br/handle/handle/9277.
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Previous issue date: 2006-06-06In light of ideal tax principles, this study computes and analyses the cumulative taxation of goods and services in Brazil from 2003 to 2005. Computes and analyses the effective tax rates on households´ consumption and wages as per ranges of total income. The study provides thereby a practical view of Brazilian taxation during this period, allowing further international comparative studies as well as the assessment of opportunities for tax reform
O trabalho calcula e analisa, à luz dos princípios ideais de tributação, a incidência em cascata de tributos sobre bens e serviços no Brasil de 2003 a 2005. Calcula e analisa também a alíquota efetiva de tributação das famílias brasileiras, incidente sobre o valor de bens e serviços consumidos e sobre os salários por faixa de renda. Traz assim um panorama prático da tributação no período estudado, permitindo comparação internacional e identificação de oportunidades de Reforma Tributária
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Nicodème, Gaëtan. "Essays on the empirics of capital and corporate tax competition." Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210709.
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La thèse est une collection de cinq articles académiques, chacun apportant une contribution originale à la connaissance et à la recherche scientifique dans le domaine de l’économie de l’imposition du capital et des sociétés. Les travaux empiriques de Gaëtan Nicodème se situent dans le contexte de la concurrence fiscale en Europe.Le premier chapitre ‘Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand? (Publié dans International Taxation Handbook) revisite la problématique de la concurrence fiscale dans l’Union Européenne, discute la littérature économique théorique et empirique sur la question et analyse les réponses politiques qui y sont apportées. Après avoir remis la problématique dans son contexte institutionnel, l’auteur compare les résultats provenant de la littérature avec les caractéristiques propres à l’Union Européenne, notamment en termes de l’étendue et des conséquences de la concurrence fiscale. Il passe ensuite en revue les questions théoriques et de mise en œuvre pratique que soulèvent une possible harmonisation et consolidation des bases fiscales de l’impôt des sociétés en Europe. Tout en gardant à l’esprit la diversité des solutions qui existent dans la mise en œuvre, il montre que l’harmonisation des bases fiscales est à même de générer des gains économiques. Le deuxième chapitre ‘Comparing Effective Corporate Tax Rates’ (à paraître dans Frontiers in Finance and Economics) passe en revue les méthodes de calcul de taux effectifs de l’impôt des sociétés. Le mérite de la contribution est non seulement d’offrir une typologie des ces taux mais également de montrer que leurs résultats sont très différents selon la méthode utilisée, que ce soit en niveau ou en classement des pays. L’auteur calcule également ces taux pour un échantillon de pays Européens avec une désagrégation sectorielle. Le troisième chapitre ‘Do Large Companies have Lower Effective Corporate Tax rates ?A European Survey’ utilise ces méthodes pour étudier s’il existe un lien entre les taux effectifs et la taille des entreprises. Utilisant de multiples méthodes d’estimation, l’auteur trouve un lien robuste et négatif entre le nombre d’employés et le taux effectif d’imposition des entreprises. Le quatrième chapitre ‘Foreign Ownership and Corporate Income Taxation :an Empirical Evaluation’ (co-auteur H. Huizinga et publié dans European Economic Review) constitue la première évaluation empirique pour l’Europe des théories d’exportation fiscale. Lorsque la mobilité du capital est imparfaite et que celui-ci est détenu par des actionnaires étrangers, les Etats ont un incitant à hausser la fiscalité pour exporter la charge fiscale sur ces actionnaires. L’étude empirique trouve une relation positive robuste entre le degré d’actionnariat étranger et la charge fiscale moyenne, validant ces théories. Le cinquième et dernier chapitre ‘Are International Deposits Tax Driven ?(Co-auteur H. Huizinga et publié dans Journal of Public Economics) analyse l’impact de l’imposition de l’épargne et de la fortune ainsi que de l’échange d’informations fiscales sur les dépôts bancaires internationaux. Utilisant des données bilatérales confidentielles de la BRI, l’étude montre que ces variables fiscales ont un impact sur ces dépôts, suggérant qu’ils sont en partie effectués pour éluder l’impôt.
Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished
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Pitrone, Federica. "Defining “Environmental Taxes”: Input from the Court of Justice of the European Union." IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/122709.
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In this article, the author proposes a new approach to the definition of the term “environmental taxes”, taking into account a recent judgement of the Court of Justice of the European Union.En el presente artículo, el autor propone un nuevo enfoque con relación a la definición del término “impuesto ambiental” tomando en consideración a la jurisprudencia del tribunal de Justicia de la unión europea.
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Silva, Ana Paula Vasconcellos da. "O ICMS ecológico como fator indutor de políticas públicas ambientais municipais no estado do Rio de Janeiro." Universidade do Estado do Rio de Janeiro, 2011. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4632.
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O presente trabalho debate a construção do federalismo fiscal norteado pelo ideal da solidariedade, e de que forma a legislação do ICMS Ecológico fluminense pode se inserir nesse tema. Através da comparação entre legislações estaduais e da análise dos efeitos econômicos das leis do Estado do Rio de Janeiro sobre os seus Municípios, será discutido de que forma a cooperação e a competição atuam nesta forma de partilha de receita tributária, reforçando a autonomia das municipalidades para a construção de políticas ambientais próprias.The present essay discusses the construction of fiscal federalism guided by the ideal of solidarity, and how the law of the Eco-ICMS of Rio de Janeiro State focuses the subject theme. By comparing state laws and analyzing the economic effects of the law of the State of Rio de Janeiro on its municipalities, it will discuss how cooperation and competition work in this form of sharing-in tax revenues, strengthening the autonomy of municipalities to build their own environmental policies.
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Pereira, Meire Joisy Almeida. "A LEI GERAL DA MICROEMPRESA E DA EMPRESA DE PEQUENO PORTE: uma avaliação do processo de implementação em Boa Vista-RR 2003-2008." Universidade Federal do Maranhão, 2009. http://tedebc.ufma.br:8080/jspui/handle/tede/824.
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Previous issue date: 2009-04-17The evaluation implementation process of the General Law of Micro enterprises and small companies in Boa Vista city. The study falls within the evaluative research field, specifically in the case of an evaluation process. It is analyzed how the state is manifested in the current restructuring capitalist context, particularly in facing the issue of unemployment and informality in labor relation. It discusses the entrepreneurship category as an ideological foundation of the main strategies currently used by the capitalist state to overcome the unemployment and informality in labor relations. Take as reference the empirical implementation of the General Law of Micro enterprises and small companies in Boa Vista city, considering the General Law as a legal instrument that has as one of its purposes the issue of combating unemployment and informality in labor relations by different attendment to micro enterprises and small companies and the institution of the National Simple, single tribute that agglutinates eight spheres of federal, state and municipal taxes.
Avaliação do processo de implementação da Lei Geral das Microempresas e das Empresas de Pequeno Porte na cidade de Boa Vista. O estudo se inscreve no campo da pesquisa avaliativa, tratando-se especificamente de uma avaliação de processo. Analisase a forma como o Estado se manifesta no atual contexto de reestruturação capitalista, particularmente no enfrentamento da questão do desemprego e da informalidade das relações de trabalho. Discute-se a categoria empreendedorismo como fundamento ideológico de uma das principais estratégias presentemente utilizadas pelo Estado capitalista para a superação do desemprego e da informalidade nas relações de trabalho. Toma-se como referência empírica o processo de implementação da Lei Geral da Microempresa e da empresa de Pequeno Porte na cidade de Boa Vista; considerando a Lei Geral como um instrumento legal que tem como um de seus objetivos combater a questão do desemprego e da informalidade nas relações de trabalho mediante o atendimento diferenciado às Micro e Empresas de Pequeno Porte e a instituição do Simples Nacional, tributo único que aglutina oito impostos das esferas federal, estadual e municipal.
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Silva, Pedro da. "O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe." Pós-Graduação em Economia, 2013. https://ri.ufs.br/handle/riufs/4501.
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Each month the Department of Finance makes the transfers of ICMS ( Tax on circulation of goods and transport services interstate and intercity communication ) to 75 municipalities of the state of Sergipe . These transfers contribute significantly to an increase in the share of revenues from municipal territories . As will be seen , the share of each municipal entity in GST revenue is expected in the Federal Constitution and follows one of the basic principles of income transfers is that the principle of derivation . Thus, the present study is to investigate the proposed GST as a reflection of economic development of the municipalities of the state of Sergipe . The first chapter presents a mapping on the historicity and economic particularities of the state tax ICMS. The second chapter shows the share of ICMS collection of Sergipe State in relation to other northeastern states and Brazil, but also analyzes the ICMS transfers to the municipalities of the State of Sergipe and ranking to determine which municipalities receive more GST than others, it is the method used Pearson correlation analysis to investigate the extent to which some explicit variables in the model are related or not performance of ICMS territorial units cited . The third chapter shows the income elasticity of the ICMS municipalities in Sergipe showing the extent to which GDP explains the analysis of these transfers . The fourth chapter shows the importance of the tax as a source of current revenues for social investments of the respective municipalities . Finally , concluding remarks are made , showing the relationship of the tax transfers to the respective municipalities in Sergipe . The results showed that there is a concentration of ICMS tax revenues of a few municipalities, which are the ones with better economic performance. Municipalities which are the value added tax justifies the largest transfer of state revenue.Todos os meses a Secretaria de Estado da Fazenda efetua os repasses de ICMS (Imposto sobre operações relativas à circulação de mercadorias e de serviços de transportes interestadual, intermunicipal e de comunicação) aos 75 municípios do Estado de Sergipe. Estes repasses contribuem significativamente para um aumento na participação das receitas destes territórios municipais. Como será visto, a participação de cada ente municipal nas receitas do ICMS está prevista na Constituição Federal e segue um dos princípios básicos de transferências de receitas que é o princípio da derivação. Assim, o presente estudo tem a proposta de investigar o ICMS como reflexo do desenvolvimento econômico dos municípios do estado de Sergipe. No primeiro capítulo é feita uma abordagem sobre a historicidade e as particularidades econômicas do tributo estadual ICMS. No segundo capítulo é mostrada a participação da arrecadação de ICMS do Estado de Sergipe em relação aos demais Estados do nordeste e do Brasil; como também são analisados os repasses de ICMS aos municípios do Estado de Sergipe e um ranking para verificar quais municípios recebem mais ICMS do que outros; é utilizado o método de análise de correlação de Pearson para investigar até que ponto algumas variáveis explicitadas no modelo se relacionam ou não no desempenho da arrecadação do ICMS das unidades territoriais citadas. No terceiro capítulo é mostrada a elasticidade renda do ICMS dos municípios sergipanos mostrando até que ponto o PIB explica a análise destes repasses. O quarto capítulo mostra a importância do tributo como fonte de receita corrente líquida para investimentos sociais dos respectivos municípios. Por último, são feitas as considerações finais, mostrando a relação dos repasses do imposto aos respectivos municípios sergipanos. Os resultados obtidos demonstraram que existe uma concentração de arrecadação de ICMS nas receitas de poucos municípios, que são os que possuem melhor desempenho econômico. São municípios cujo, o valor adicionado fiscal justificam o maior repasse da receita estadual.
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Arendse, Jacqueline A. "An investigation into the introduction of a new wealth tax in South Africa." Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/61379.
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In a world of economic uncertainty and manifold social problems, South Africa has its own unique challenges of low economic growth, persistent budget deficits that produce increasing government debt and the highest level of economic inequality in the world. The history of injustice and economic marginalisation and the failure of the economy to provide inclusive growth drives an urgent need to address economic inequality through tax policy, placing ever more focus on wealth taxes as a possible solution. There is a hope is that taxing the wealthy may provide the opportunity to redistribute desperately-needed resources to those denied the opportunity to build wealth and who are trapped in the cycle of poverty. Yet, as appealing as a new wealth tax may seem, the introduction of such a tax carries with it a range of risks, not all of which are known. Of great concern is the possible effect on the economy, which, in its vulnerable state, cannot afford any loss of capital and investment. Very little research has been done on wealth tax in the South African context and there is a dearth of literature focusing on the views and perceptions of the wealthy individuals themselves. This qualitative study investigates the merits and disadvantages of a new wealth tax and seeks to identify any unintended consequences that could result from the implementation of a new wealth tax in South Africa, drawing from historical and international experience and primary data obtained from interviews with individuals likely to be affected by such a tax. Having explored the literature and international experiences with wealth tax and having probed the thinking of wealthy individuals who would be the payers of a wealth tax, the study finds that a new wealth tax may contribute towards the progressivity of the tax system, but it is doubtful whether such a tax would provide a sustainable revenue stream that would be sufficient to address economic inequality and there is a risk of causing harm to the economy. Recognising that the motivation for wealth taxes is often driven more by political argument and public perception than by rational quantitative analysis, the study also anticipates the introduction of a new wealth tax and suggests guidelines for the design of such a tax within the framework for evaluating a good tax system. This study informs the debate on wealth taxes in South Africa and contributes to the design of such a tax, should it be implemented.
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Pereira, Roberto Codorniz Leite. "O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos." reponame:Repositório Institucional do FGV, 2012. http://hdl.handle.net/10438/10165.
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O presente trabalho é o resultado de uma pesquisa empírica que buscou reconstruir toda a trajetória percorrida pela política pública que orienta o atual regime de tributação de lucros auferidos no exterior por controladas e coligadas de empresas brasileiras com o objetivo de compreender as razões que levaram o Brasil a adotar uma norma de antidiferimento demasiadamente ampla, quando comparada às normas de natureza similar adotadas na experiência internacional. Além disso, buscamos identificar a real extensão dos efeitos econômicos ensejados pelo regime brasileiro, em especial, frente ao processo de internacionalização produtiva que vem se fazendo cada vez mais presente na realidade de diversas empresas de capital nacional. Partimos da hipótese de que o regime vigente afeta negativamente às empresas que buscam internacionalizar parte da sua atividade produtiva. Os resultados da pesquisa são de grande importância e nos ajudaram a compreender melhor as causas de muitas das questões jurídicas que atualmente ocupam grande parte do debate acadêmico no direito tributário brasileiro. Defendemos a ideia de que, se os efeitos do regime brasileiro afetam negativamente a internacionalização produtiva, o regime poderá afrontar a Ordem Econômica Constitucional.
This thesis presents the conclusions of an empirical legal research that remade the path followed by the public policy adopted by Brazilian government to tax corporate foreign income in order to understand precisely the reasons that led Brazil to adopt an antideferral rule that is broader that the Controlled Foreign Company (CFC) rules adopted world wide. Besides, our objective was also to identify the economic effects on Brazilian transnational companies arising from Brazilian CFC rules, regarding the increasing internationalization process that Brazilian firms are making through in the past decade. We adopted the hypothesis that Brazilian tax regime affects negatively transnational companies that aim to internationalize part of their production. The outcomes of the present research are of a great value to achieve a better understanding about the causes of many legal questions that are currently being discussed among legal practitioners and scholars and faced by courts. Our opinion is that, if the economic effects arising from Brazilian tax regime affects the internationalization process of Brazilian firms, that may go against, in certain cases, the economic order settled by our Constitution.
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Pichet, Eric. "Essai d’une théorie générale des dépenses socio-fiscales." Thesis, Paris 2, 2015. http://www.theses.fr/2015PA020075.
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