Relevant bibliographies by topics / Taxation Tax incidence

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  2. Dissertations / Theses
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Academic literature on the topic 'Taxation Tax incidence'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

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Journal articles on the topic "Taxation Tax incidence"

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Chuang, Shih-Hsien. "Aviation taxation and tax incidence." Applied Economics 53, no. 4 (December 7, 2020): 454–68. http://dx.doi.org/10.1080/00036846.2020.1808179.

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SOLDATOS, Gerasimos T. "Indirect Tax Incidence under Inelastic Underground Economy Demand." Journal of Economics and Behavioral Studies 7, no. 3(J) (June 30, 2015): 56–62. http://dx.doi.org/10.22610/jebs.v7i3(j).582.

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This paper demonstrates theoretically that a profit tax does not affect the distribution of the firm’s operations between the official and the underground economy. Or, if the firm was initially operating only officially, direct taxation of its business would not be a reason to go underground. Indirect taxation in the form of a sales tax does influence an already existing mix of official and underground activities, favoring the latter. And, it does constitute a reason to “go underground” for an otherwise fully official business. This is a thesis robust to market structure changes and to introducing tax evasion in the usual sense, provided the underground demand is inelastic. The tax authority can still collect the planned tax revenue through a combination of a cash-flow tax with indirect taxation, under only consumersurplus loss by the underground customer.
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Jensen, Sissel, and Guttorm Schjelderup. "Indirect taxation and tax incidence under nonlinear pricing." International Tax and Public Finance 18, no. 5 (March 25, 2011): 519–32. http://dx.doi.org/10.1007/s10797-011-9167-y.

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Sachs, Dominik, Aleh Tsyvinski, and Nicolas Werquin. "Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium." Econometrica 88, no. 2 (2020): 469–93. http://dx.doi.org/10.3982/ecta14681.

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We study the incidence of nonlinear labor income taxes in an economy with a continuum of endogenous wages. We derive in closed form the effects of reforming nonlinearly an arbitrary tax system, by showing that this problem can be formalized as an integral equation. Our tax incidence formulas are valid both when the underlying assignment of skills to tasks is fixed or endogenous. We show qualitatively and quantitatively that contrary to conventional wisdom, if the tax system is initially suboptimal and progressive, the general‐equilibrium “trickle‐down” forces may raise the benefits of increasing the marginal tax rates on high incomes. We finally derive a parsimonious characterization of optimal taxes.
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Roukka, Tomi, and Anne H. Salonen. "The Winners and the Losers: Tax Incidence of Gambling in Finland." Journal of Gambling Studies 36, no. 4 (November 3, 2019): 1183–204. http://dx.doi.org/10.1007/s10899-019-09899-0.

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AbstractGambling markets have grown rapidly for the last few decades. As a result, gambling is also a very important and common source of tax income for many governments these days. This raises a question about the overall fairness of the gambling taxation systems. In this paper, we aim to study the tax incidence of gambling in Finland. First, we analyse who are the expected payers of the gambling taxes and second, who are expected to be the receivers of the gambling-tax based contributions. In the first part of the study, we analyse the demographic incidence of gambling taxation by using the Finnish gambling 2015 population survey combined with registry based variables. Our data contains 3776 individuals. In the second part of the study, we use data of county level gambling-taxation based contributions to different organisations to analyse how the gambling expenditures are distributed back to citizens in a form of public spending. This study shows that different socio-demographic factors have diverse association with the decisions whether or how much to gamble. The results also suggest that more disadvantaged, i.e. lower income, less educated and rural area living, individuals are expected to be the “losers” of the Finnish gambling taxation system. In other words, the Finnish gambling system is found to be regressive by nature.
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Katz, Michael L., and Harvey S. Rosen. "Tax Analysis in an Oligopoly Model." Public Finance Quarterly 13, no. 1 (January 1985): 3–20. http://dx.doi.org/10.1177/109114218501300101.

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In this article we analyze taxation using the conjectural variations model of oligopoly. We demonstrate the way in which the incidence of a tax depends on the pattern of firm interaction. The results obtained have important implications for the controversy surrounding the question of whether a tax on corporate income can be overshifted. We also study normative aspects of taxation. The focus here is on the errors that can arise in excess burden calculations when incorrect assumptions on market structure are made.
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Agarwal, Samiksha, and Lekha Chakraborty. "Business Taxation in an Emerging Economy: Analysing Corporate Tax Incidence." Review of European Studies 11, no. 2 (March 24, 2019): 8. http://dx.doi.org/10.5539/res.v11n2p8.

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This paper estimates the incidence of corporate taxes in an emerging economy –India- using the data from 5,666 business firms listed in the Bombay Stock Exchange (BSE) and the National Stock Exchange of India (NSE) for the period 2000-15. Using the dynamic panel models, we find that capital bear the burden of corporate taxation relatively more than the labour. Our findings highlight that the effective tax rate is higher for the small corporate firms than the gigantic firms. The tax policy implications for strengthening the wage bargaining frameworks is insignificant as we found the wage determination in India is mostly outside the purview of fiscal policy practices. Further research is required to understand whether less incidence of corporate taxation on wages in India is due to base erosion and profit shifting.
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Chetty, Raj, Adam Looney, and Kory Kroft. "Salience and Taxation: Theory and Evidence." American Economic Review 99, no. 4 (August 1, 2009): 1145–77. http://dx.doi.org/10.1257/aer.99.4.1145.

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Using two strategies, we show that consumers underreact to taxes that are not salient. First, using a field experiment in a grocery store, we find that posting tax-inclusive price tags reduces demand by 8 percent. Second, increases in taxes included in posted prices reduce alcohol consumption more than increases in taxes applied at the register. We develop a theoretical framework for applied welfare analysis that accommodates salience effects and other optimization failures. The simple formulas we derive imply that the economic incidence of a tax depends on its statutory incidence, and that even policies that induce no change in behavior can create efficiency losses. (JEL C93, D12, H25, H71)
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Choi, Choongik, Chulmin Kim, Dongkwan Lee, and Chunil Kim. "Regressive Real Estate Taxation and Tax Incidence on the Jeonse Costs." APPRAISAL STUDIES 19, no. 3 (December 31, 2020): 29–47. http://dx.doi.org/10.23843/as.19.3.2.

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Obeng, George. "Incidence of Value Added Tax, Effects and Implications." International Journal of Economics and Finance 10, no. 10 (September 15, 2018): 52. http://dx.doi.org/10.5539/ijef.v10n10p52.

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The current debate in the field of taxation and public finance is the concern of Value Added Tax (VAT) being inflationary and who the incidence or burden of payment falls. The implication from available literature and studies points to the fact that VAT can impact negatively on production and consumption, stifling free flow of economic activities. Literature is reviewed to find out the incidence of VAT and its implications on the firm and the consumer. It is established that VAT is not a cost to the business firm to make it inflationary but a charge independent of its pricing mechanism. It is also not extra cost to the consumer but part appropriation of the economic resource flow accruing to the consumer to settle the legitimate obligation of financing public expenditure. The paper concludes that the incidence of the tax is on the consumer and VAT is not inflationary but a means of tax optimality to stabilize the system in the event of market failure.
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Dissertations / Theses on the topic "Taxation Tax incidence"

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Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.

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Thesis (Ph. D.)--Georgia State University, 2008.
Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).
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Juul, Leanne. "Timing of immovable property transactions to determine the incidence of tax in South Africa." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/23786.

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The main Acts applicable to the disposal of immovable property are the Alienation of Land Act 68 of 1981, the Deeds Registries Act 47 of 1937(DRA), the Sectional Titles Act 95 of 1986, the Subdivision of Agricultural Land Act 70 of 1970, the Transfer Duty Act 40 of 1949(TDA), the Value Added Tax Act 89 of 1991(VAT Act) and the Income Tax Act 58 of 1962(ITA). Apart from legislation there is also South African common law which is based on Roman-Dutch and English Law principles which also play an important role when dealing in immovable property. This dissertation focuses its review on the timing of immovable property transactions to determine the incidence of tax in South Africa and concentrates on the differences in the timing of ownership according to the ITA, VAT Act, TDA and DRA as well as common law principles. International accounting standards have been reviewed and a comparison drawn between the accounting treatment of a disposal and the tax treatment as well as a comparison drawn up between South Africa and Australia with regards to how for tax purposes the disposal of immovable property is treated. Statutory authority is necessary before taxes can be imposed and only the statute must be used in order to determine the liability for tax. Accounting or related principles are not taken into account when the tax liability is determined except in instances where the ITA specifically provides for it. The aim of this dissertation is to answer the question of whether there is a disconnect between the timing of the transfer of immovable property and the timing of the attendant taxation for the seller through analysing specifically the various Acts and laws which impact the transfer of immovable property.
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Olds, Eric H. "Net State and Local Government Expenditure: A Better Link between Expenditure and the Tax Burden?" Fogler Library, University of Maine, 2007. http://www.library.umaine.edu/theses/pdf/OldsEH2007.pdf.

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Birgersson, Adam. "The impact of fuel taxation in Sweden : A study on the distributional impact of fuel tax in Sweden: A regional analysis." Thesis, Linnéuniversitetet, Institutionen för nationalekonomi och statistik (NS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-85496.

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The general opinion is that an increase in fuel taxation would affect the countryside of Sweden to a greater extent, than the inner-city areas of the country. The topic of fuel taxation has become widely discussed on a political level throughout Europe. This paper examines the distributional effects on taxation of fuel in Sweden, by comparing different municipalities from different regions. By using aggregated data from different sources and estimate an increase in fuel prices by 10 percent, this paper estimates the direct effects of an increase in fuel taxation. The results show that by increasing the price on fuel with 10 percent, the municipalities located in the countryside of Sweden have a higher distributional impact and a greater tax burden compared to municipalities located near larger cities. But the differences are modest, and this paper concludes that the fuel tax should be considered proportional throughout all regions of the country.
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Steidle, James. "In search of equity: rethinking the residential provincial property tax system in British Columbia /." Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2627.

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Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.

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The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabilities for sample taxpayers under tax law in effect in 1980, 1984 and 1988 and under fourteen proposals for social security reform (under 1988 law). The results indicated that the income tax distribution was almost 25 percent more progressive under 1988 tax law than under 1980 tax law. In contrast, the combined distribution of income and social security taxes was almost 25 percent less progressive under 1988 income and social security tax law relative to 1980. Two types of social security tax reform were analyzed. One type consisted of reforms to the basic social security tax structure, such as removal of the earnings ceiling, provision of exemptions and replacement of the current single tax rate with a two-tiered graduated rate structure. The second type of reform consisted of proposals to expand the theoretical tax base subject to the social security levy. The results suggested that these reforms could generate substantial increases in progressivity in the combined tax distribution. In general, it would appear that changes in the social security tax structure could generate greater improvements in progressivity than expansion of the theoretical tax base, although the greatest improvement was associated with a combination of these two reforms. With regard to horizontal equity, expansion of the theoretical tax base generated the most improvement.
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Arantes, Fernanda Teodoro. "ITR: análise da norma de incidência, de isenção e dos deveres instrumentais." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21713.

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The present work intends to investigate the standard of incidence of rural territorial tax, exemption and instrumental duties. To do so, we first draw the method used for the elaboration of the work, as that of semantic logical constructivism, we establish premises and clarify fundamental concepts defining them. We address the criteria of the tax incidence rule-array, delving deeper into its general theory to apply to the construction of the rule-array of tax incidence of the rural territorial tax. When constructing this norm of behavior, we have made a split between the fiscal and extra-fiscal rules, in order to analyze carefully all its structure. We find a very complex tax, in the construction of all its criteria from the antecedent of the norm, which are: material (concept of property and rural property), spatial (between destination and location) and temporal, as well as (passive and active) (quantitative or not) and quantitative (exemption, non-incidence, principle of contributory capacity, isonomy, non-confiscation). The division of the norm of behavior allowed us to verify the strict relation of the extrafiscal tax rate with the materiality that authorizes it, what is the exercise of the social function. The analysis of the exemption rules led us to also investigate the institute of non-incidence and its application in this tax, as well as to observe its structure as a standard of structure. The duties of presenting the ADA, CAR, and registering the legal reserve in enrollment, instigated us to classify them as instrumental duties of the exemption rules, which had repercussions in the analysis of the imposed sanction. We conclude with the analysis of some practical cases, such as the incidence of ITR in the areas of mineral exploration, landfill and embargoed for any activity by competent agent. To conclude we made our final considerations exploring the main constructions realized on the subject
O presente trabalho foi realizado com intuito de investigar a norma de incidência do imposto territorial rural, de isenção e dos deveres instrumentais. Primeiramente foi traçado o método utilizado para a elaboração do trabalho – o constructivismo-lógico semântico – firmadas premissas e esclarecidos conceitos fundamentais. Foram abordados os critérios da regra-matriz de incidência tributária, com aprofundamento na sua teoria geral para aplicação à construção da regra-matriz de incidência tributária do imposto territorial rural. Quando da construção dessa norma de comportamento, foi feita uma cisão entre a norma fiscal e extrafiscal pra a análise cuidadosa de toda sua estrutura. Ao longo da pesquisa, foi descoberto um tributo muito complexo, na construção de todos os seus critérios, desde os do antecedente da norma, quais sejam: material (conceito de propriedade e de imóvel rural), espacial (entre a destinação e a localização) e temporal, como também os do consequente da norma: pessoal (sujeição passiva e ativa (parafiscalidade ou não) e quantitativo (isenção, não incidência, princípio da capacidade contributiva, isonomia, não confisco). A cisão da norma de comportamento permitiu verificar a estrita relação da alíquota extrafiscal com a materialidade que lhe autoriza, qual seja o exercício da função social. A análise das normas de isenção levou a pesquisa a investigar também o instituto da não incidência e sua aplicação neste imposto, além de observar sua estrutura como norma de estrutura. Os deveres da apresentação do ADA, CAR, e averbação da reserva legal na matrícula, instigou esta investigação a classificá-los como deveres instrumentais das normas isentivas, o que repercutiu na análise da sanção imposta. Ao final, são analisados alguns casos práticos, como a incidência do ITR nas áreas de exploração mineral, de aterro sanitário e embargadas para qualquer atividade por agente competente. Para concluir, a dissertação traz nossas considerações finais explorando as principais construções realizadas sobre o tema
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Marinho, Rodrigo Cesar de Oliveira. "Contribuição de intervenção sobre o domínio econômico: análise dos critérios de constitucionalidade, regra-matriz de incidência e princípios constitucionais que moldam a competência para sua instituição." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/8783.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The fundamental scope of this work is to analyze the internal structure of tax laws put at the disposal of the state for the promotion of intervention in the economic domain, dealing with the respective relations these laws maintain with the other laws that make up the system of positive law. It begins from the idea that the system of positive law is inserted, together with other systems (political, economic, moral, etc.) in a larger system, the social system. The exchange of influence between the economic system and the system of positive law is studied to identify potential consequences in the formation of the interventionist legal rules and their effects in the phenomenological world. The work then analyzes the contribution of intervention in the economic domain, as manifest in taxation, from its point of origin to the allocation of the funds raised in accordance with the intended purpose. Within positive law, the work identifies the legal rules that belong to it that concern the exercise of legislative authority for institution, constitutional principles, the requirements for the evaluation of constitutionality and the basic rule of the incidence of taxation, all of which make up the rules for interventionist taxation authority of the mentioned taxes. Finally, this study deals generically with the necessity for the appearance of an interventionist state, making a distinction between "economic domain," "economic activity" and "economic order," going through the analysis of the forms that it has to intervene and identifying the constitutional principles relative to the Brazilian economic order
Este trabalho tem como escopo fundamental analisar a estrutura interna da norma jurídica tributária posta à disposição do Estado para a promoção da intervenção sobre o domínio econômico, tratando das respectivas relações que mantém com as demais normas integrantes do sistema do direito positivo. Parte-se da ideia de que o sistema do direito positivo está inserido, juntamente com outros sistemas (político, econômico, moral etc.) em um sistema maior, o sistema social. Estudaram-se as trocas de influências entre os sistemas econômico e do direito positivo, para identificar eventuais consequências na formação da norma jurídica intervencionista e seus efeitos no mundo dos fenômenos. O trabalho passou, então, a analisar a contribuição de intervenção sobre o domínio econômico, enquanto espécie tributária, desde o seu nascedouro até a aplicação dos recursos arrecadados de acordo com a finalidade pretendida. Dentro do direito positivo, identificaram-se as normas jurídicas a ele pertencentes que dizem respeito ao exercício legislativo para instituição, aos princípios constitucionais, aos requisitos de avaliação de constitucionalidade e à regra-matriz de incidência tributária, todas conformadoras da norma de competência tributária interventiva das referidas contribuições. Por fim, o presente estudo tratou de forma genérica da necessidade de surgimento de um Estado intervencionista, fazendo a diferenciação entre "domínio econômico", "atividade econômica" e "ordem econômica", passando pela análise das formas de que dispõe para intervir e identificando os princípios constitucionais relativos à ordem econômica brasileira
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Prado, Clayton Eduardo. "O imposto sobre transmissão causa mortis de quaisquer bens ou direitos: regra-matriz de incidência, isenção, lançamento, decadência e prescrição." Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/7711.

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The study concerns about the inheritance taxation and intends to construct its basic rule of incidence, from the examination of the constitutional rules that discipline this tax, identifying the two equations that compose it: the antecedent (hypothesis tax), describing its material, spatial and temporal criteria; and the consequence (legal relationship tax), identifying its personal (active and passive subject) and quantitative (aliquot and taxable base) criteria. At the second moment, it examines the Law n. 10.705/2000 of the São Paulo State to verify if it is compatible with the constitutional profile of this tax. Further on, the São Paulo legislation comes back to be the focus, to analyse the tax exemption phenomenon. Later, it concerns about the tax assessment, evidencing the peculiar aspects of this tax. The final topic intends to face two intricate questions: the decadence and the prescription of the ITCM
O trabalho trata do imposto sobre transmissão causa mortis de quaisquer bens ou direitos (ITCM) e tem entre seus objetivos construir a sua regra-matriz de incidência, a partir do exame das normas constitucionais que disciplinam esse tributo, identificando as duas equações que a compõem: o antecedente (hipótese tributária), descrevendo os seus critérios material, espacial e temporal; e o conseqüente (relação jurídica tributária), identificando os seus critérios pessoal (sujeitos ativo e passivo) e quantitativo (base de cálculo e alíquota). Construída a regra-matriz de incidência tributária, examina as normas da Lei n. 10.705/2000 do Estado de São Paulo, objetivando verificar em que medida elas são compatíveis com o perfil constitucional desse tributo. A seguir, a legislação paulista volta a ser o foco, com a finalidade de se analisar o fenômeno da isenção do imposto sobre transmissão causa mortis. Posteriormente, trata do lançamento tributário do ITCM, constatando os traços peculiares a esse tributo, sobretudo quando apurado no âmbito de processos judiciais. O tópico final visa enfrentar duas intrincadas questões: a decadência e a prescrição do ITCM, onde se verifica, igualmente, que esse imposto possui singularidades decorrentes da sua forma de apuração
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Britto, Lucas Galvão de. "A regra-matriz de incidência tributaria e e as definições produzidas pelas agências reguladoras: o princípio da legalidade tributária e o uso de definições técnicas emitidas pelas agências reguladoras na construção da regra-matriz de incidência tributária." Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/19879.

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Fundação São Paulo - FUNDASP
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
This research aims to understand the legality, in Brazilian legal system, of the use of definitions issued by regulatory agencies in the interpretation of taxation norms, looking for establishing the requirements that allow for its use alongside other legal prescriptions issued in tax law bills and in other bills in different areas of law
A pesquisa apura a licitude, no ordenamento jurídico brasileiro, do uso de definições expedidas por agências reguladoras na construção de sentido das normas jurídicas tributárias, procurando identificar as condições que determinam seu uso em concorrência com os dispositivos do direito tributário e de outros subdomínios jurídicos
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Books on the topic "Taxation Tax incidence"

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Emes, Joel. Tax facts 11. Vancouver: Fraser Institute, 1999.

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Emes, Joel. Tax facts 12. Vancouver: Fraser Institute, 2001.

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Pipes, Sally. Tax facts 6: The Canadian consumer tax index and you. 6th ed. [Vancouver, B.C.]: Fraser Institute, 1988.

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Horry, Isabella. Tax facts 9. Vancouver, B.C., Canada: Fraser Institute, 1994.

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Horry, Isabella. Tax facts 10. Vancouver, B.C: Fraser Institute, 1997.

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Horry, Isabella. Tax facts 8. Vancouver, B.C: Fraser Institute, 1992.

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Pipes, Sally. Tax facts 5: The Canadian consumer tax index and you. 5th ed. [Vancouver, B.C.]: Fraser Institute, 1986.

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Stiglitz, Joseph E. Inequality and capital taxation. Stanford, Calif: Institute for Mathematical Studies in the Social Sciences, Stanford University, 1985.

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Ontario. Corporate Minimum Tax Working Group. Corporate minimum tax. Toronto: Fair Tax Commission, 1992.

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Thirsk, Wayne R. Fiscal sovereignty and tax competition. [Kingston, Ont.]: Government and Competitiveness, School of Policy Studies, Queen's University, 1993.

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Book chapters on the topic "Taxation Tax incidence"

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Shome, Parthasarathi. "Incidence of a Tax." In Taxation History, Theory, Law and Administration, 81–96. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_9.

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Trotman-Dickenson, D. I. "Taxable Capacity, Incidence of Taxation and the Tax Burden." In Economics of the Public Sector, 243–61. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-13264-5_12.

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Plesko, George A. "The Corporate Income Tax Impact and Incidence." In Handbook on Taxation, 657–76. Routledge, 2019. http://dx.doi.org/10.4324/9781315093161-26.

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Bird, Richard M. "Transparency, Technology and Taxation." In Handbook of Research on Public Finance in Europe and the MENA Region, 11–29. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-5225-0053-7.ch002.

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Taxes and tax administration are important. Taxation is one of the main interfaces between state and society: how a tax system is administered may affect not only its yield, its incidence, and its efficiency but also the state itself. Taxation that is widely perceived to be unfair and administered capriciously and corruptly may not only bring the tax system into disrepute but weaken trust in government and even the legitimacy of the state. This paper discusses two important aspects of taxation – its ‘transparency' and the increasingly important role of information technology (IT) in tax administration, as well as how these two topics relate to the broader issues just mentioned.
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Zodrow, George R. "Intrajurisdictional Capitalization and the Incidence of the Property Tax." In Taxation in Theory and Practice, 489–522. WORLD SCIENTIFIC, 2019. http://dx.doi.org/10.1142/9789811205149_0016.

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Kane, Mitchell A. "Tax and Human Rights." In Tax, Inequality, and Human Rights, 99–114. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0005.

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This chapter assesses the rightful claims of developed and developing countries to portions of the “international tax base.” Existing revenue in developed country coffers and incremental revenue from possible reform of the international tax system are not substitutes. There is a massive difference between developed countries redirecting a portion of existing revenue toward the redress of human rights shortfalls in developing countries on the one hand, and a restructuring of the basic understanding of international tax entitlements such that developing countries have a superior claim to revenues as their own in the first instance on the other. The chapter then proposes three possible ways in which we might rethink tax policy: a recasting of the basic source-residence dichotomy that deeply pervades the existing approach to international taxation; a consideration of tax policy with an eye to duties that nations may hold with respect to one another; and a rethinking of the role of corporate incidence analysis in tax policy.
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Reports on the topic "Taxation Tax incidence"

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Sachs, Dominik, Aleh Tsyvinski, and Nicolas Werquin. Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium. Cambridge, MA: National Bureau of Economic Research, September 2016. http://dx.doi.org/10.3386/w22646.

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Gruber, Jonathan, and Botond Koszegi. A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation. Cambridge, MA: National Bureau of Economic Research, February 2002. http://dx.doi.org/10.3386/w8777.

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