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This paper evaluates the distributional and welfare effects of two recent changes of Value Added Tax (VAT) and excise taxes in Italy applying and comparing two related and complementary methods of analysis: the first based on the distributional characteristics of Feldstein (1972) and recently applied by Newbery (1995); the second based on the theory of marginal dominance developed by Mayshar and Yitzhaki (1996). The paper finds no evidence that the reforms have redistributed purchasing power among households. But the most striking result is that a simpler two-rate VAT structure, set according to the European directives on VAT coordination, could have replaced the present system producing the same revenue and increasing welfare. This last result provides a clear instance in which reducing the number of VAT rates can be welcome even in the presence of distributional concerns.
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
The purpose of this collection of essays is to shed some light on the complex relationship between environmental quality and the distribution of income. Are the preferences of the poor towards a cleaner environment really different from those of the rich? Environmental economists have traditionally focused on efficiency issues. In their analyses the quality of the environment is usually related to aggregate or average variables, like per capita income; policy recommendations are usually formulated considering efficiency with no regard for equity and also the predicted effects of policies are evaluated in aggregate terms. The essays collected in this volume go into the problem of the relationship between environmental quality and income distribution. The book’s opening essay shows how different theories of economic growth and environmental quality seem to suggest that the higher the level of income the higher is the value of environmental protection. The essays that follow, a mix of already published papers and of papers solicited for this book, analyse the relationship between environmental quality and income distribution from different perspectives (both micro and macro) and on the basis of more than one methodology. This book highlights that the preferences of the poor towards a cleaner environment may differ from those of the rich, but income is also very likely to represent only one factor affecting them. The essays consider other relevant factors affecting preferences for environmental quality. What clearly emerges is that the distribution of costs and benefits of environmental policies is the key for their successful implementation, and that further research is needed to both address the distributional effects themselves and the strategies to mitigate them.
Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
This volume is a collection of selected studies on poverty and well-being in East Africa. Using a multidimensional approach, the authors hope to provide a broad view of poverty and a thorough account of the variables that contribute to it. As opposed to traditional studies of poverty, which focus mainly on material well-being, this volume includes criteria such as material standard of living, health, education, housing, personal security, access to information, freedom, participation in organization, corruption, trust, and employment. The studies highlighted in this volume are grouped into the following four research areas: child poverty and malnutrition, dynamics and determinants of poverty, multidimensional measures of poverty, and energy-environment-poverty relationships. Together, these studies provide a comprehensive picture of the state of multidimensional poverty, its measurement, causal factors, and policies and practices in Burundi, Cameron, Ethiopia, Kenya, Madagascar, Malawi, Mozambique, Nigeria, Rwanda and Tanzania. The methodology utilized in the studies is diverse as well, ranging from econometric analysis to decision theory, to neoclassical growth models. This book is geared towards students and researchers interested in economic development, welfare, and poverty in Africa as well as policy makers and members of NGOs and international aid agencies.
This text addresses the understanding and alleviation of poverty, inequality, and inequity using a unique and broad mix of concepts, measurement methods, statistical tools, software, and practical exercises. Part I discusses basic fundamental issues of well-being and poverty measurement. Part II develops an integrated framework for measuring poverty, social welfare, inequality, vertical equity, horizontal equity, and redistribution. Part III presents and develops recent methods for testing the robustness of distributive rankings. Part IV discusses ways of using policy to alleviate poverty, improve welfare, increase equity, and assess the impact of growth. Part V applies the tools to real data. Most of the book’s measurement and statistical tools have been programmed in DAD, a well established and widely available free software program that has been tailored especially for income distribution analysis and is used by scholars, researchers, and analysts in nearly 100 countries worldwide. It requires basic understanding of calculus and statistics. Abdelkrim Araar and Jean-Yves Duclos teach economics at Université Laval in Québec City.
A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
This is the most in-depth analysis of inequality and social polarization ever attempted for a preindustrial society. Using data from the archives of the Venetian Terraferma, and compared with information available for elsewhere in Europe, Guido Alfani and Matteo Di Tullio demonstrate that the rise of the fiscal-military state served to increase economic inequality in the early modern period. Preindustrial fiscal systems tended to be regressive in nature, and increased post-tax inequality compared to pre-tax - in contrast to what we would assume is the case in contemporary societies. This led to greater and greater disparities in wealth, which were made worse still as taxes were collected almost entirely to fund war and defence rather than social welfare. Though focused on Old Regime Europe, Alfani and Di Tullio's findings speak to contemporary debates about the roots of inequality and social stratification.