Shifting Tax Burdens Through Exemptions and Evasion
Title | Shifting Tax Burdens Through Exemptions and Evasion PDF eBook |
Author | Bernard P. Gauthier |
Publisher | World Bank Publications |
Pages | 30 |
Release | 2001 |
Genre | Business enterprises |
ISBN |
Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes.
Shifting Tax Burdens Through Exemptions and Evasion
Title | Shifting Tax Burdens Through Exemptions and Evasion PDF eBook |
Author | Bernard Gauthier |
Publisher | |
Pages | |
Release | 2010 |
Genre | |
ISBN |
This paper investigates the impacts of tax reforms implemented in Uganda in the mid-1990s on the prevalence of tax evasion and exemptions among firms, and their effects on the distribution and dispersion of tax burdens. Based on firm-level data collected from 243 firms, we observe that evasion and exemptions were widespread and that their prevalence actually increased during tax reforms. We use three-stage least squares to simultaneously estimate tax burdens, evasion and exemption patterns in 1995 and 1997. We find that tax exemptions benefit large businesses to a disproportionate degree, while evasion is more common among small businesses. This creates a situation in which medium-sized firms shoulder a disproportionate tax burden.
Tax Burdens and Exemptions ...
Title | Tax Burdens and Exemptions ... PDF eBook |
Author | National Industrial Conference Board |
Publisher | New York, National industrial conference board [c1923] |
Pages | 184 |
Release | 1923 |
Genre | Tax exemption |
ISBN |
Tax Policy and Inclusive Growth
Title | Tax Policy and Inclusive Growth PDF eBook |
Author | Khaled Abdel-Kader |
Publisher | INTERNATIONAL MONETARY FUND |
Pages | 38 |
Release | 2020-12-04 |
Genre | Business & Economics |
ISBN | 9781513561561 |
This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.
Tax Burdens and Exemptions ...
Title | Tax Burdens and Exemptions ... PDF eBook |
Author | National Industrial Conference Board |
Publisher | |
Pages | 188 |
Release | 1923 |
Genre | Tax exemption |
ISBN |
Tax Withholding and Estimated Tax
Title | Tax Withholding and Estimated Tax PDF eBook |
Author | |
Publisher | |
Pages | 48 |
Release | 1999 |
Genre | Tax revenue estimating |
ISBN |
U.S. Investment Since the Tax Cuts and Jobs Act of 2017
Title | U.S. Investment Since the Tax Cuts and Jobs Act of 2017 PDF eBook |
Author | Emanuel Kopp |
Publisher | International Monetary Fund |
Pages | 37 |
Release | 2019-05-31 |
Genre | Business & Economics |
ISBN | 1498317049 |
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.