Distributional Analysis Of Tax Policy
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Distributional Analysis Of Tax Policy
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Author : David F. Bradford
language : en
Publisher: American Enterprise Institute
Release Date : 1995
Distributional Analysis Of Tax Policy written by David F. Bradford and has been published by American Enterprise Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
The fifteen authors and five commentators include current and former members of the Office of Tax Analysis, the Joint Committee on Taxation, and the Congressional Budget Office, lending an authority to this discussion of tax distributional tables, their methodology, and consideration for improvement. The analysis outlines the attitudes and problems in the current distributional tax methods, innovations in the JCT distribution, the use of generational accounting, transfer systems, and lifetime taxpayer profiles. Annotation copyright by Book News, Inc., Portland, OR
Oecd Tax Policy Studies Taxing Working Families A Distributional Analysis
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2005-11-16
Oecd Tax Policy Studies Taxing Working Families A Distributional Analysis written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-11-16 with categories.
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.
A Guide To Tax Policy Analysis
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Author : United States. Congress. Joint Economic Committee
language : en
Publisher:
Release Date : 2000
A Guide To Tax Policy Analysis written by United States. Congress. Joint Economic Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Income tax categories.
The analysis of tax data is a time intensive and complicated process. Much time and effort are spent collecting income and tax data, compiling data sets and running statistical analyses. However, it appears that relatively little time and effort are spent actually understanding the data and how best to present results to the public of analyses of using tax data. This is evident in the overuse of averages and the simplistic classification of taxpayers into income ranges and quintiles by tax distribution tables that are often highly publicized. This study shows that the link between income and tax liability is much more tenuous that [i.e. than] that often presumed and that a variety of other factors can greatly affect tax liability. Specifically, this report finds that, among other things: Over 22 percent of all 1995 tax returns claimed zero tax liability--for calendar year 2000 ... Over 3 million tax payers in the forth quintile pay more in federal income taxes than 4.1 million taxpayers classified in the fifth quintile.
The Distributional Effects Of Government Spending And Taxation
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Author : D. Papadimitriou
language : en
Publisher: Springer
Release Date : 2006-05-26
The Distributional Effects Of Government Spending And Taxation written by D. Papadimitriou and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-05-26 with Political Science categories.
This book focuses on the distributional consequences of the public sector and examines and documents, theoretically and empirically, the effects of government spending and taxation on personal distribution, and includes chapters investigating the relationship between the public sector and functional distribution of national income.
A Distributional Analysis Of An Environmental Tax Shift
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Author : Gilbert E. Metcalf
language : en
Publisher:
Release Date : 1998
A Distributional Analysis Of An Environmental Tax Shift written by Gilbert E. Metcalf and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Environmental impact charges categories.
I use data from the 1994 Consumer Expenditure Survey as well as other sources to measure the distributional impact of green tax reforms and consumption tax reforms using both annual income and lifetime income approaches to rank households. A modest tax reform in which environmental taxes equal to 10% of federal receipts are collected has a negligible impact on the income distribution when the funds are rebated to households through reductions in the payroll tax and personal income tax. The degree of income shifting can be adjusted with changes in how the revenues are returned to households and it is possible to increase the progressivity of the tax system with an environmental tax reform. I then compare these reforms to a reform that shifts the tax base from income to consumption. In this case, it is difficult to maintain the level of progressivity that exists under the current income tax although ways exist by which the regressivity of the reform could be blunted. Whether the long term growth gains from consumption tax reform would offset the initial increase in regressivity remains to be determined. A shift to greater reliance on environmental taxes would reduce the progressivity of the tax system. This analysis indicates that reforms can be designed to preserve the existing income distribution. In fact, it appears to be easier to maintain distributional neutrality with a Green tax reform than with a comprehensive consumption tax reform
Who Pays
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Author :
language : en
Publisher:
Release Date : 2003
Who Pays written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Tax incidence categories.
A comprehensive analysis of state and local tax burdens in all fifty states. Shows that on average, state and local tax systems require the poorest taxpayers to pay the highest effective tax rates.
Who Pays
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Author :
language : en
Publisher:
Release Date : 2013
Who Pays written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Tax incidence categories.
Crs Report For Congress
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Author : Jane G. Gravelle
language : en
Publisher: BiblioGov
Release Date : 2013-11
Crs Report For Congress written by Jane G. Gravelle and has been published by BiblioGov this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11 with categories.
Distributional issues often lie at the center of tax policy debates. Distributional analysis may address several issues: How should the tax burden be distributed or, are progressive (increasing as a share of income as income rises) taxes justified? What is the estimated distribution of the current system? How does a particular proposal change that distribution? Unlike many analyses that study optimal behavior related to allocative issues and economic efficiency, economic analysis cannot be used to answer the questions of how the tax burden should be distributed. Such an answer would depend on social preferences. Economic analysis can, however, identify trade-offs and frame the issue analytically. For example, a number of plausible answers to this question could justify progressive tax structures. Methodological issues, such as the income classifier, the unit of analysis, and assumptions regarding incidence all affect the estimates of the distribution of the current tax burden. Yet all show a similar qualitative result: the federal tax system is progressive throughout its range, although it tends to get much flatter at the top. This pattern is primarily due to the individual income tax, which is quite progressive, and actually provides subsidies at lower income levels. The other major tax is ...
Compendium Of Staff Studies On Tax Policy
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Author :
language : en
Publisher:
Release Date : 2001
Compendium Of Staff Studies On Tax Policy written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
A Guide To Tax Policy Analysis
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Author : Jason J. Fichtner
language : en
Publisher:
Release Date : 2005
A Guide To Tax Policy Analysis written by Jason J. Fichtner and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
The analysis of tax data is a time intensive and complicated process. Much time and effort are spent collecting income and tax data, compiling data sets and running statistical analyses. However, it appears that relatively little time and effort are spent actually understanding the data and how best to present results to the public of analyses of using tax data. This is evident in the overuse of averages and the simplistic classification of taxpayers into income ranges and quintiles by tax distribution tables that are often highly publicized. This study shows that the link between income and tax liability is much more tenuous that that often presumed and that a variety of other factors can greatly affect tax liability. Specifically, this report finds that, among other things: - Over 22 percent of all 1995 tax returns claimed zero tax liability - For calendar year 2000, the JCT estimates that 48.7 million out of 140.2 million taxpayers overall will have zero or negative federal income tax liability. - In four out of the five income groups examined, a majority of taxpayers had tax liabilities that were either 25 percent greater than the average or 25 percent less than the average tax liability for each income group. - In comparing federal income tax liabilities, distribution tables often misclassify and group millions of taxpayers into quintiles in which they have little tax liability in common. - Approximately 2.2 million taxpayers in the third quintile pay more in federal income taxes than 5.4 million taxpayers classified in the fourth quintile. - Over 3 million taxpayers in the fourth quintile pay more in federal income taxes than 4.1 million taxpayers classified in the fifth quintile.