(PDF) Estimation of Tax Administration Efficiency in Russian Federation
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Introduction to Tax Research
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PDF TAXATION, EFFICIENCY, AND ECONOMIC GROWTH by Dale W. Jorgenson, Harvard
Acknowledgements: This paper was prepared for the Handbook of Computable General Equilibrium Modeling, edited by Peter B. Dixon and Dale W. Jorgenson. We are indebted ... To generate further gains in efficiency the graduated tax on labor income would be replaced by a proportional labor income tax. This would reduce the marginal tax rate to the much
A conceptual framework for digital tax administration
This paper follows a systematic literature review approach. This is defined by Fink (2019) as. ... those for whom voluntary compliance is dependent on a perceived efficient tax administration; ... the four databases used and the reports of Multilateral Institutions constitute a comprehensive coverage of digital tax research in the field ...
Improving Tax Collection Efficiency Through the Use of ...
Next, the article describes the research design and methodology, including the case studies used in the research and the data collection methods. The case studies focuses on the use of technology in tax collection and administration in Rwanda and Kenya, and the impact of technology adoption on tax collection efficiency in these countries.
PDF The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence
(Job Market Paper) Christine Dobridge FRB Paul Landefeld JCT Jacob Mortenson JCT (Click for latest version) October 31, 2022 Abstract This paper studies the effects of an historically large federal corporate income tax cut on U.S. firms and workers, leveraging quasi-experimental policy variation from the 2017 law known as the Tax Cuts and Jobs ...
PDF Efects of Income Tax Changes on Economic Growth
Effects of Income Tax Changes on Economic Growth
Taxation and Economic Efficiency
Taxation and Economic Efficiency. Alan J. Auerbach & James R. Hines Jr. Working Paper 8181. DOI 10.3386/w8181. Issue Date March 2001. This paper analyzes the distortions created by taxation and the features of tax systems that minimize such distortions (subject to achieving other government objectives). It starts with a review of the theory and ...
How Tax Efficient are Equity Styles?
We examine the after-tax returns and tax efficiency of Size, Value, Growth, and Momentum equity styles. Examining portfolios commonly used in the literature and ... Tobias J. and Moskowitz, Tobias J., How Tax Efficient are Equity Styles? (October 1, 2012). Chicago Booth Research Paper No. 12-20, Fama-Miller Working Paper, Available at SSRN ...
Impact of Tax Simplification on Tax Efficiency
In addition to the direct link between tax efficiency and simplification, the paper also investigates the indirect link, introducing a type of transmission mechanism, which works through lower tax corruption associated with simpler tax systems. ... eJournal of Tax Research, 1(1), 64-92. Google Scholar Fenochietto, R., & Pessino, C. (2013 ...
Financial Pressure, Efficiency of Tax Collection and ...
This paper studies the effect of tax collection efficiency on local financial pressure, with tax collection efficiency as the main explanatory variable and other factors affecting local financial pressure as the control variable. ... Referring to Chen. (2016) research , the efficiency of tax collection and administration (TF) is measured by the ...
Structural Transformation and Tax Efficiency, WP/19/30, February 2019
Structural Transformation and Tax Efficiency. Prepared by Serhan Cevik, Jan Gottschalk, Eric Hutton, Laura Jaramillo, Pooja Karnane and Mousse Sow∗. Authorized for distribution by Era Dabla-Norris. February 2019. IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate.
Use It or Lose It: Efficiency Gains from Wealth Taxation
Turning to optimal taxation, the optimal wealth tax (OWT) in a stationary equilibrium is positive and yields even larger welfare gains. In contrast, the optimal capital income tax (OCIT) is negative—a subsidy—and large, and it delivers lower welfare gains than the wealth tax. Furthermore, the subsidy policy increases consumption inequality ...
Tax collection efficiency in OECD countries improves via
This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. ... hence the paucity of research on tax collection efficiency for a sample of countries. This data limitation issue has recently been ...
PDF TAX-EFFICIENT ASSET MANAGEMENT: http://www.nber.org/papers/w21060
In addition, the fund appreciates by 10% after these distributions have been made. This fund has a dividend yield of Y DIV = 2%, a long-term capital gains yield of Y LCG = 5%, and an unrealized capital gain of Y UCG = 10%. The total before-tax return of this fund in month t equals RBT = 2% + 5% + 10% = 17%.
Structural Transformation and Tax Efficiency in: IMF Working Papers
Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency, using a broad panel of 134 ...
United States Tax Rates and Economic Growth
The main objective of the paper seeks to test empirically the effects of the United States government tax policy on the real gross domestic product (GDP) per capita. ... academic research shows the impacts of tax rates and common economic variables related to U.S. economic growth. We gather data from 1960 to 2020 to explore U.S. real gross ...
Structural Transformation and Tax Efficiency
This paper offers a new perspective on the impact of structural transformation on tax efficiency as measured by alternative indicators of VAT productivity. Structural transformation in both
Impact of the efficiency of the tax administration on tax evasion
This paper was presented on XI Balkan Conference on Operational Research, Serbia, 7-11 September, 2013. ... Both of these theories have shown that the capacity of tax administration is a vital element for fighting against tax evasion. In this paper, the efficiency of the tax administration will be obtained through DEA analysis, and used in ...
PDF The Effects of Taxes on Innovation: National Bureau of Economic Research
NATIONAL BUREAU OF ECONOMIC RESEARCH. 1050 Massachusetts Avenue Cambridge, MA 02138 October 2021. Prepared for the Philippe Aghion and Peter Howitt Festschrift. I am indebted to John Van Reenen and participants at the Symposium in honor of Philippe Aghion and Peter Howitt for feedback and comments.
The Collection Efficiency of the Value Added Tax: Theory and
Defining the collection efficiency of the VAT as the ratio of the VAT revenue to aggregate consumption divided by the standard VAT rate, we evaluate the evidence on VAT collection efficiency in a panel of 44 countries over 1970-99. The results are consistent with the theory - a one standard deviation increase in durability of political regime ...
The Role of Taxes in the Rise of ETFs
Abstract. This paper argues that a lesser-known yet economically significant tax-deferral feature of ETFs' security design is crucial to their success. By relying on the in-kind redemption exemption, authorized participants help ETFs avoid distributing capital gains and reduce their tax overhang, partly by deploying heartbeat trades.
PDF Tax Evasion, Efficiency, and Bunching in The Presence of Enforcement
Tax Evasion, Efficiency, and Bunching in the Presence of Enforcement Notches Daniel M. Hungerman NBER Working Paper No. 28826 May 2021 JEL No. H21,H26 ABSTRACT A recent literature has studied bunching at notches in tax systems; but work on the implications of bunching for welfare has been limited. We consider a setting where there are discrete ...
The Role of Artificial Intelligence in Enhancing Tax Compliance and
The construction industry faces numerous challenges in achieving efficient supply chains, particularly in material procurement and logistics. This paper explores the transformative potential of ...
The Effect of Taxes on Efficiency and Growth
Published Versions. Feldstein, Martin. "The Effect of Taxes on Efficiency and Growth." Tax Notes (May 8, 2006). Founded in 1920, the NBER is a private, non-profit, non-partisan organization dedicated to conducting economic research and to disseminating research findings among academics, public policy makers, and business professionals.
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Acknowledgements: This paper was prepared for the Handbook of Computable General Equilibrium Modeling, edited by Peter B. Dixon and Dale W. Jorgenson. We are indebted ... To generate further gains in efficiency the graduated tax on labor income would be replaced by a proportional labor income tax. This would reduce the marginal tax rate to the much
This paper follows a systematic literature review approach. This is defined by Fink (2019) as. ... those for whom voluntary compliance is dependent on a perceived efficient tax administration; ... the four databases used and the reports of Multilateral Institutions constitute a comprehensive coverage of digital tax research in the field ...
Next, the article describes the research design and methodology, including the case studies used in the research and the data collection methods. The case studies focuses on the use of technology in tax collection and administration in Rwanda and Kenya, and the impact of technology adoption on tax collection efficiency in these countries.
(Job Market Paper) Christine Dobridge FRB Paul Landefeld JCT Jacob Mortenson JCT (Click for latest version) October 31, 2022 Abstract This paper studies the effects of an historically large federal corporate income tax cut on U.S. firms and workers, leveraging quasi-experimental policy variation from the 2017 law known as the Tax Cuts and Jobs ...
Effects of Income Tax Changes on Economic Growth
Taxation and Economic Efficiency. Alan J. Auerbach & James R. Hines Jr. Working Paper 8181. DOI 10.3386/w8181. Issue Date March 2001. This paper analyzes the distortions created by taxation and the features of tax systems that minimize such distortions (subject to achieving other government objectives). It starts with a review of the theory and ...
We examine the after-tax returns and tax efficiency of Size, Value, Growth, and Momentum equity styles. Examining portfolios commonly used in the literature and ... Tobias J. and Moskowitz, Tobias J., How Tax Efficient are Equity Styles? (October 1, 2012). Chicago Booth Research Paper No. 12-20, Fama-Miller Working Paper, Available at SSRN ...
In addition to the direct link between tax efficiency and simplification, the paper also investigates the indirect link, introducing a type of transmission mechanism, which works through lower tax corruption associated with simpler tax systems. ... eJournal of Tax Research, 1(1), 64-92. Google Scholar Fenochietto, R., & Pessino, C. (2013 ...
This paper studies the effect of tax collection efficiency on local financial pressure, with tax collection efficiency as the main explanatory variable and other factors affecting local financial pressure as the control variable. ... Referring to Chen. (2016) research , the efficiency of tax collection and administration (TF) is measured by the ...
Structural Transformation and Tax Efficiency. Prepared by Serhan Cevik, Jan Gottschalk, Eric Hutton, Laura Jaramillo, Pooja Karnane and Mousse Sow∗. Authorized for distribution by Era Dabla-Norris. February 2019. IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate.
Turning to optimal taxation, the optimal wealth tax (OWT) in a stationary equilibrium is positive and yields even larger welfare gains. In contrast, the optimal capital income tax (OCIT) is negative—a subsidy—and large, and it delivers lower welfare gains than the wealth tax. Furthermore, the subsidy policy increases consumption inequality ...
This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. ... hence the paucity of research on tax collection efficiency for a sample of countries. This data limitation issue has recently been ...
In addition, the fund appreciates by 10% after these distributions have been made. This fund has a dividend yield of Y DIV = 2%, a long-term capital gains yield of Y LCG = 5%, and an unrealized capital gain of Y UCG = 10%. The total before-tax return of this fund in month t equals RBT = 2% + 5% + 10% = 17%.
Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency, using a broad panel of 134 ...
The main objective of the paper seeks to test empirically the effects of the United States government tax policy on the real gross domestic product (GDP) per capita. ... academic research shows the impacts of tax rates and common economic variables related to U.S. economic growth. We gather data from 1960 to 2020 to explore U.S. real gross ...
This paper offers a new perspective on the impact of structural transformation on tax efficiency as measured by alternative indicators of VAT productivity. Structural transformation in both
This paper was presented on XI Balkan Conference on Operational Research, Serbia, 7-11 September, 2013. ... Both of these theories have shown that the capacity of tax administration is a vital element for fighting against tax evasion. In this paper, the efficiency of the tax administration will be obtained through DEA analysis, and used in ...
NATIONAL BUREAU OF ECONOMIC RESEARCH. 1050 Massachusetts Avenue Cambridge, MA 02138 October 2021. Prepared for the Philippe Aghion and Peter Howitt Festschrift. I am indebted to John Van Reenen and participants at the Symposium in honor of Philippe Aghion and Peter Howitt for feedback and comments.
Defining the collection efficiency of the VAT as the ratio of the VAT revenue to aggregate consumption divided by the standard VAT rate, we evaluate the evidence on VAT collection efficiency in a panel of 44 countries over 1970-99. The results are consistent with the theory - a one standard deviation increase in durability of political regime ...
Abstract. This paper argues that a lesser-known yet economically significant tax-deferral feature of ETFs' security design is crucial to their success. By relying on the in-kind redemption exemption, authorized participants help ETFs avoid distributing capital gains and reduce their tax overhang, partly by deploying heartbeat trades.
Tax Evasion, Efficiency, and Bunching in the Presence of Enforcement Notches Daniel M. Hungerman NBER Working Paper No. 28826 May 2021 JEL No. H21,H26 ABSTRACT A recent literature has studied bunching at notches in tax systems; but work on the implications of bunching for welfare has been limited. We consider a setting where there are discrete ...
The construction industry faces numerous challenges in achieving efficient supply chains, particularly in material procurement and logistics. This paper explores the transformative potential of ...
Published Versions. Feldstein, Martin. "The Effect of Taxes on Efficiency and Growth." Tax Notes (May 8, 2006). Founded in 1920, the NBER is a private, non-profit, non-partisan organization dedicated to conducting economic research and to disseminating research findings among academics, public policy makers, and business professionals.