Suchergebnisse

Beurteilung der Kompliziertheit des Steuersystems in Deutschland und
der Notwendigkeit einer Steuerreform. Erwartete Veränderungen bei einer
Steuervereinfachung. Präferenz für ein Steuersystem.

Themen: Zahlen von Lohnsteuer oder Einkommensteuer; Umfang der
Beschäftigung mit dem Lohnsteuerjahresausgleich; Beschäftigungsdauer
mit dem eigenen Lohnsteuerjahresausgleich; Beurteilung der
Kompliziertheit des Steuersystems in Deutschland; Notwendigkeit einer
Steuerreform; Erwartung von vermehrter Steuergerechtigkeit oder
Ungerechtigkeit durch eine Steuervereinfachung; Assoziationen zum
Begriff ´Steuervereinfachung´; eigene Opferbereitschaft in Form von
Verzicht auf Steuervergünstigungen für das Ziel einer
Steuervereinfachung; Präferenz für ein Steuersystem mit niedrigen
Einkommensteuertarifen und wenigen Steuervergünstigungen oder für ein
gegenteiliges System; Einstellung zu einer verstärkten Pauschalierung
(statt Einzelnachweis) zur Steuervereinfachung; akzeptierter Abbau von
ausgewählten Vergünstigungen und ausgewählten Pauschalierungen zur
Steuervereinfachung; Akzeptanz einer Mineralölsteuererhöhung zugunsten
des Wegfalls von Kraftfahrzeugsteuern; Einstellung zu einer
vereinfachten Steuererklärung durch den Wegfall von Einzelnachweisen
zugunsten eines erhöhten Freibetrages; Einstellung zur Abgabe von
Steuererklärungen im Zweijahresrhythmus; Selbsteinstufung der eigenen
wirtschaftlichen Lage; Parteipräferenz (Sonntagsfrage);
Gewerkschaftsmitgliedschaft; Wahlverhalten bei der letzten
Bundestagswahl; Wohnstatus.

Demographie: Alter; Geschlecht; Familienstand; Religiosität;
Schulbildung; Beruf; Berufstätigkeit; Einkommen; Haushaltseinkommen;
Haushaltsgröße; Wohnsituation.

Das Ziel des vorliegenden Beitrages ist die Vertiefung des Verständnisses darüber, wie das russische Steuersystem im Bankbereich funktioniert und welche Implikationen dies für die Steuerreform hat. Der Beitrag beginnt mit einer Diskussion über zwei Aspekte der russischen Wirtschaftskultur, die zum Verständnis des russischen Steuersystems von Bedeutung sind, nämlich Informalität und Übereinkunft. Daran schließt sich ein Überblick über die besondere Rolle der Banken innerhalb des Steuersystems an. Dann stellt der Autor das Steuerregime vor, das gegenüber Banken angewendet wird. Ein Schwerpunkt liegt dabei auf den Aspekten, die die Banken am unzulässigsten finden. Im Anschluss daran wird die Debatte zwischen den Behörden und den Banken über die tatsächliche Steuerlast beschrieben. Der Autor geht dann auf die informellen Strategien der Banken ein, um eine Steueroptimierung zu erreichen. Der vorletzte Abschnitt beschreibt einige der formalen und informellen Methoden, durch die die fiskalischen Organe versuchen, den Steuerfluchtstrategien der Banken entgegen zu wirken. Abschließend erfolgt eine kurze Zusammenfassung. (ICDÜbers)

This Review will focus primarily on the conceptual issues affecting the composition of the tax expenditure list and their relevance to current proposals for new tax legislation. In this context,the tax expenditure theory has been preeminently successful in shaping tax reform. The Review will not delve into the other aspect of Surrey's thesis, which calls for executive and congressional action to alter the budget procedure by integrating direct spending programs with the indirect tax expenditure programs and by adopting one amalgamated budget for the purpose of controlling overall federal spending. This facet of the Surrey thesis has not yet gained widespread congressional acceptance on the practical level.For those concerned with tighter control of the federal budget to reduce the deficit, however, this latest work amply describes and persuasively advocates the value of such an integrated budget policy.

Household-specific growth rates of the tax base imply that the timing of tax collections determines the distribution of tax burdens and wealth across households. Changes in financial policy do not only shift taxes across generations, but also within cohorts. Insitutional deficit constraints settle tax shifting conflicts in favor of individuals with high income growth. With distortionary taxes, policy makers trade off the wealth effects of financial policy and the efficiency cost of household-specific deadweight burdens. I apply the incidence analysis of financial policy to two examples: The financing of the German unifications, and the timing of tax collections over the U.S. business cycle.

It is a standard prediction in the literature on tax competition that mobility of factors between jurisdictions causes local governments to choose too low tax rates and to underprovide public goods. This paper shows circumstances when the prediction may be false. The prediction may be false when workers live in one jurisdiction and commute to work in another. We show that in an urban setting land developers will make inefficient choices of both tax rates and public expenditures. Whether these are too high or too low from a social point of view is ambiguous. The only unambiguous prediction is that the non-cooperative payroll tax is inefficiently low. In our framework, the locational inefficiency is twofold, both residents and workers are inefficiently allocated across communities in equilibrium. We also show that tax harmonisation and/or voluntary inter-community transfers are not effective in restoring efficiency.

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) how payroll taxes fund Social Security and the Medicare Hospital Insurance (HI) programs and (2) noncompliance associated with the Earned Income Tax Credit (EITC) and efforts to deal with that noncompliance. Payroll taxes fund the Social Security Program and the Medicare HI program. These taxes are paid in equal portions by employees and their employers. Employees and their families become eligible to collect these benefits once workers have been employed for a sufficient period of time. Although Social Security benefits are calculated using a formula that considers lifetime earnings, HI benefits are based on the health of the covered individual and are paid directly to the health care provider. Demographic trends indicate that these programs will impose an increasing burden on the federal budget and the overall economy. Regarding EITC, significant compliance problems can expose the Internal Revenue Service (IRS) to billions of dollars in overpayments. EITC noncompliance is identified as taxpayer errors and intent to defraud. IRS and Congress have taken several steps to reduce noncompliance, including the passage of laws that enabled IRS to disallow EITC claims with invalid social security numbers and the implementation of a five-year EITC compliance initiative."

The French taxe professionnelle, a business tax assessed on business wages and capital, is by far the most important tax levied by local governments in France. Because owners of businesses located in a given commune are for the most part located outside that commune, just as are the purchasers of goods produced by these businesses, and even (in urban areas) wage earners working in these businesses, a large share of the tax paid to a given local government is exported out, and borne by capital owners, consumers, and wage earners located in other jurisdictions. The magnitude of these leakages is estimated from a study of 38 French communes. Some implications of tax exportability are discussed. It is concluded that, for a local tax, exportability may not be as great as is generally argued.

United States Taxes and Tax Policy supplements and complements the theoretical material on taxes found in public finance texts using a combination of institutional, theoretical and empirical information. By adding flesh to theoretical bones, this textbook provides insight into the behaviour of individuals in both the private and public sectors. Specifically, the economic effects of taxes and tax policy are stressed and, as a result, students will gain an appreciation and understanding of how tax policy actually affects the economy. For example, where many texts typically stop with a rather pristine treatment of the income and substitution effects of a tax, this book goes further by examining econometric studies of the supply of labour, and the relationship of this work to taxes, the Laffer curve, and the role and magnitude of the underground economy. Using this approach, Professor Davies brings life to what can be a dull subject

Indirect taxes have become an increasingly important revenue-raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications. Initially, he examines the implications of alternative indirect tax systems and provides an introductory survey of various measures of welfare change and excess burden in the context of indirect taxes. He pays particular attention to the measurement issues involved and uses partial equilibrium models to uncover various aspects of tax reform. Specifically, he: * addresses the questions of measuring welfare changes arising from price changes * examines the built-in flexibility of various forms of consumption taxation * calculates the possible redistributive effects of indirect taxes and illustrates his methods using case study examples of the indirect tax system in Australia * examines the horizontal inequity of different consumption taxes * considers the optimal direction of small changes in indirect tax rates * analyses the positive and negative effects of a carbon tax Modelling Indirect Taxes and Tax Reform will be useful to scholars and policymakers interested in public economics and finance and modelling taxes