Azerbaijan’s Non-Oil Tax System Developments and Reform Measures

نظام سیاسی و فرهنگ مالیات politic system and tax culture

چکیده ندارد.

Tax Reform and Poverty

The tax system has a pervasive impact on poverty, both directly through its role in the distribution of society’s resources and indirectly through its effects on the incentives for economic decisions like working and saving. The two most important facets of the tax system for low-income families are payroll taxes and the Earned Income Tax Credit (EITC), the former of which levies a tax on earne...

Parametric and non-parametric approaches to price and tax reform

In many public policy problems, we need to estimate the way in which policy changes affect people’s behavior. In the analysis of tax and subsidy reform, which is the topic of this paper, we need to know how tax-induced price changes affect the amounts that people buy of the taxed goods. We present various economic and statistical approaches to obtaining the estimates that are required. We consi...

Property Tax System in India: Problems and Prospects of Reform

Tax Reform and Automatic Stabilization

A fundamental property of a progressive income tax is that it provides implicit collective insurance against idiosyncratic shocks to income by dampening the variability of disposable income and consumption. The Economic Recovery Tax Act of 1981 (ERTA) and the Tax Reform Act of 1986 (TRA86) greatly reduced the number of marginal tax brackets and the maximum marginal rate, which limits the abilit...