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The Costs Of Taxation And The Marginal Cost Of Funds

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The Costs Of Taxation And The Marginal Cost Of Funds

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Author : Mr.Joel Slemrod
language : en
Publisher: International Monetary Fund
Release Date : 1995-08-01

The Costs Of Taxation And The Marginal Cost Of Funds written by Mr.Joel Slemrod 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 1995-08-01 with Business & Economics categories.

It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts.

Costs Of Taxation And The Benefits Of Public Goods

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Author : Will Martin
language : en
Publisher: World Bank Publications
Release Date : 2005

Costs Of Taxation And The Benefits Of Public Goods written by Will Martin and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Labor supply categories.

The fact that raising taxes can increase taxed labor supply through income effects is frequently used to justify much lower measures of the marginal welfare cost of taxes and greater public good provision than indicated by traditional, compensated analyses. The authors confirm that this difference remains substantial with newer elasticity estimates, but show that either compensated or uncompensated measures of the marginal cost of funds can be used to evaluate the costs of taxation-and will provide the same result-as long as the income effects of both taxes and public good provision are incorporated in a consistent manner.

The Marginal Cost Of Public Funds

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Author : Bev Dahlby
language : en
Publisher: MIT Press
Release Date : 2008-04-25

The Marginal Cost Of Public Funds written by Bev Dahlby and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-25 with Business & Economics categories.

A unified treatment of the marginal cost of public funds, covering both its theoretical foundations and how the MCF concept can be used to analyze tax policy issues. The marginal cost of public funds (MCF) measures the loss incurred by society in raising additional revenues to finance government spending. The MCF has emerged as one of the most important concepts in public economics; it is a key component in evaluations of tax reforms, public expenditure programs, and other public policies. The Marginal Cost of Public Funds provides a unified treatment of the MCF, carefully developing its theoretical foundations in a variety of contexts and describing its application to a wide range of policies—from excise taxes in Thailand to public sector borrowing in Canada and the United States. The Marginal Cost of Public Funds develops the basic theory of the MCF within the framework of public economics and shows how it is related to the traditional measures of the efficiency loss from distortionary taxation. The MCF concept is then applied to the major sources of revenues for governments—sales and excise taxes, taxes on labor income, taxes on the return to capital, public sector borrowing, and intergovernmental grants. This book will be an essential reference for economists and public policy analysts both in and out of government. Exercises and recommendations for further reading at the end of each main chapter highlight its usefulness as a supplementary text in advanced undergraduate or graduate courses in public economics.

Costs Of Taxation And The Benefits Of Public Goods

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Author : Will Martin
language : en
Publisher:
Release Date : 2012

Costs Of Taxation And The Benefits Of Public Goods written by Will Martin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.

Integrating Expenditure And Tax Decisions

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Author : Joel Slemrod
language : en
Publisher:
Release Date : 2001

Integrating Expenditure And Tax Decisions 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 2001 with Economics categories.

This paper seeks to clarify the extent to which the rule for providing public goods ought to correct for the distortionary cost of raising funds. We argue that, in evaluating public projects, the marginal cost of funds (MCF) concept must be supplemented by a symmetrical concept, which we label the marginal benefit of public projects, or MBP, which indicates the value to individuals of the dollars spent. Each of these concepts can be decomposed into two separate components, one reflecting efficiency and the other characterizing the distributional impact of the project itself or its financing. We conclude that efficiency of the financing cannot be ignored, that distributional considerations are also relevant, and that the availability and optimality of tax instruments is critical for evaluating the appropriateness of proceeding with a public good-cum financing project. However, one can construct special cases, as in Kaplow (1996), where the simple cost-benefit criterion applies

What Does It Cost Society To Raise A Dollar Of Tax Revenue

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Author : B. Dahlby
language : en
Publisher:
Release Date : 2011

What Does It Cost Society To Raise A Dollar Of Tax Revenue written by B. Dahlby and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Expenditures, Public categories.

The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers. This Commentary uses econometric estimates of the effects of higher provincial tax rates on the provinces corporate income tax, personal income tax, and sales tax bases to calculate the marginal cost of public funds (MCF) for these taxes. The results indicate that the cost of increasing provincial tax revenues through a corporate tax rate increase is very high, and in some provinces, corporate tax rate reductions in 2006 would have increased the present value of the provincial government's total tax revenues.

Estimating The Costs Of Financial Regulation

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Author : Mr.Andre Santos
language : en
Publisher: International Monetary Fund
Release Date : 2012-09-11

Estimating The Costs Of Financial Regulation written by Mr.Andre Santos 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 2012-09-11 with Business & Economics categories.

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience interested in economic policy issues. This Web-only series replaced Staff Position Notes in January 2011.

The Costs Of Taxation

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Author : Alex Robson
language : en
Publisher:
Release Date : 2005

The Costs Of Taxation written by Alex Robson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Fiscal policy categories.

Argues that increasing income tax to supplement government spending is "costing us more in lost enterprise and effort than it is bringing us in added benefits." - foreword.

The Encyclopedia Of Taxation Tax Policy

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Author : Joseph J. Cordes
language : en
Publisher: The Urban Insitute
Release Date : 2005

The Encyclopedia Of Taxation Tax Policy written by Joseph J. Cordes and has been published by The Urban Insitute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Cost Benefit Analysis

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Author : Harry F. Campbell
language : en
Publisher: Routledge
Release Date : 2015-07-30

Cost Benefit Analysis written by Harry F. Campbell and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-30 with Business & Economics categories.

A social cost-benefit analysis of a proposed publicly funded project, or public policy change, may be commissioned by a municipal, state or federal government, by a government aid agency, or by an international. Proponents of a private project which has significant social impacts may also commission an economic analysis of this type. The key economic questions of any social cost-benefit analysis are: do the benefits of the project exceed the costs, no matter how widely costs and benefits are spread? And which group or groups of individuals benefit and which bear the costs? This book addresses these questions with an emphasis on putting the theory into practice. The book has several unique features: readers are encouraged to develop their own skills by applying the tools and techniques of cost-benefit analysis to case studies including a project which is developed through the book; the use of spreadsheets is emphasised which is invaluable in allowing readers to test variables and cross-check the accuracy of their economic appraisal; and a dedicated chapter provides guidance on writing up a report which completes the analysis. An appendix lists additional case studies which can be developed in class or as additional projects. Each chapter contains exercises and suggestions for further reading. This book is an ideal text for a course on cost-benefit analysis where the emphasis is on practical applications and teaching students to conduct their own analysis. The book's companion website can be found at: http://uq.edu.au/economics/sites/bca/.

The Costs Of Taxation And The Marginal Cost Of Funds

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