Establishing a uniform 15% VAT rate for every good and service subject to this tax would generate additional fiscal resources of, at least, 81.2 billion pesos. The approximate cost of granting an exact compensation for the first three quartiles of the income distribution (in case of considering this as target population) for the impact of such measure—under the pessimistic assumption that 75% o...

ESSAYS ON SUB-NATIONAL VALUE ADDED TAX OF INDIA AND TAX INCIDENCE By ASTHA SEN August 2015 Committee Chair: Dr. Sally Wallace Major Department: Economics The three essays of this dissertation inform tax policy design. It is a compilation of empirical and experimental research work. The first and the second essays explore the performance of a recent tax policy reform at the sub-national level in...

abstract tax can be discussed from various aspects and in the meantime, evaluation the tax system performance is very important. this article try to point this out in 2005 and 2008 (the second and final year of the forth development plan) in the iranian economy and in provinces separately. to enable this comparison and homogeneity, iranian provinces are divided into three groups (developed, les...

This paper examines the contribution of behavioral economics to tax reform by examining two major reforms in the United Kingdom which may be seen as natural experiments – the reform of local taxation and the introduction of value added tax. The case for both was based strongly on mainstream economic analysis but one was a failure and the other a success. The introduction of the local community ...

929 National Tax Journal Vol. LIX, No. 4 December 2006 Abstract A credit–method value–added tax, a payroll tax, and a business–level wage subsidy can approximate the economic and distributional consequences of a subtraction–method X–tax. Such a credit–method progressive consumption tax has administrative advantages as compared to a subtraction–method progressive consumption tax, once certain po...

In simple economic models, it is relatively easy to describe how to impose a value-added tax at a uniform rate on all consumption goods, and to demonstrate that this tax is equivalent to a proportional labor income tax, plus a tax on existing assets. The equivalence involves little more than the national income identity relating the sources and uses of income. Once one attempts to incorporate t...