Single Rate Tax
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The Flat Tax Es
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Author : Kevin Kim
language : en
Publisher: International Monetary Fund
Release Date : 2006-10
The Flat Tax Es written by Kevin Kim and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-10 with Business & Economics categories.
One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it.
Low Tax Simple Tax Flat Tax
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Author : Robert Ernest Hall
language : en
Publisher: McGraw-Hill Companies
Release Date : 1983
Low Tax Simple Tax Flat Tax written by Robert Ernest Hall and has been published by McGraw-Hill Companies this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.
Single Rate Tax
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Author : Nigel Forman
language : en
Publisher: Demos
Release Date : 1996
Single Rate Tax written by Nigel Forman and has been published by Demos this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Flat-rate income tax categories.
The Flat Tax
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Author : Robert Ernest Hall
language : en
Publisher: Hoover Institution Press
Release Date : 1995
The Flat Tax written by Robert Ernest Hall and has been published by Hoover Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
Second edition of publication covering recommendations for the introduction of a flat tax system in the USA. The book's objective is to persuade the reader that a low, simple flat rate income tax is the best possible replacement for the current federal income tax.
On Choosing A Flat Rate Income Tax Schedule
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1982
On Choosing A Flat Rate Income Tax Schedule written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Income tax categories.
This paper applies a numerical optimization technique using microunit tax data to the problem of choosing the parameters of a flat-rate tax system, should one be desired. Our approach is to first formulate explicit objectives that a flat-rate tax might reasonably be designed to meet, such as minimizing the extent of changes in households' tax burdens and minimizing the efficiency cost of the tax system. The next step uses an optimization algorithm to calculate the flat-rate schedule which comes closest to meeting the objectives, subject to the constraint that it raise the same revenue as the current incometax system. The calculations are carried out using a sample of 947 tax returns randomly drawn from the Treasury Tax File for 1977 which are updated to repro-duce the pattern of tax returns that would be filed in 1982. The analysis shows that the flat-rate system which minimizes the sum of the absolute deviations in tax liabilities features a marginal tax rate between 0.204 and 0.254, though a different definition of tax burden changes which puts more emphasis on reproducing the tax burdens of high-income households has an optimal marginal tax rate of 0.382. We also derive the optimal flat-rate schedules when another objective is to minimize the efficiency cost of the tax system.
The Single Tax
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Author : Dennis J. Mills
language : en
Publisher:
Release Date : 1990
The Single Tax written by Dennis J. Mills and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Business & Economics categories.
Case For A Single Rate Tax
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Author : Hodge
language : en
Publisher:
Release Date : 2005
Case For A Single Rate Tax written by Hodge 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.
Flat Tax Proposals
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Author :
language : en
Publisher:
Release Date : 1996
Flat Tax Proposals written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Alternative minimum tax categories.
A Federal Flat Rate Income Tax
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Author : Astrid E. Merget
language : en
Publisher:
Release Date : 1982
A Federal Flat Rate Income Tax written by Astrid E. Merget and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Income tax categories.
The Russian Flat Tax Reform
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Author : Anna Ivanova
language : en
Publisher: International Monetary Fund
Release Date : 2005-01-01
The Russian Flat Tax Reform written by Anna Ivanova and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01-01 with Business & Economics categories.
Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of the PIT was itself a consequence of this reform, using both macro evidence and, in particular, micro-level data on the experiences of individuals and households affected by the reform to varying degrees. It concludes that there is no evidence of a strong supply side effect of the reform. Compliance, however, did improve quite substantially-by about one third according to our estimates-though it remains unclear whether this was due to the parametric reforms or to accompanying changes in enforcement.