Suchergebnisse

It is asserted that low-income households could more easily accumulate assets if refundable tax credits were added through the personal income tax. An overview of the earned income tax credit's origins is presented to demonstrate its political implications for establishing an individual development account tax credit. It is subsequently argued that the creation of a tax credit for individual development accounts would complement the earned income tax credit; whereas the earned income tax credit encourages low-income individuals to work, it is claimed that the individual development account tax credit would persuade such individuals to save. Similarities in the functions of individual development account tax credits for poor American families & of individual retirement accounts for middle-class families are noted. A design for creating an individual development account tax credit that is based upon the individual development account section of the 1996 Welfare Reform Act is also presented. 6 Tables, 15 References. J. W. Parker

It is asserted that low-income households could more easily accumulate assets if refundable tax credits were added through the personal income tax. An overview of the earned income tax credit's origins is presented to demonstrate its political implications for establishing an individual development account tax credit. It is subsequently argued that the creation of a tax credit for individual development accounts would complement the earned income tax credit; whereas the earned income tax credit encourages low-income individuals to work, it is claimed that the individual development account tax credit would persuade such individuals to save. Similarities in the functions of individual development account tax credits for poor American families & of individual retirement accounts for middle-class families are noted. A design for creating an individual development account tax credit that is based upon the individual development account section of the 1996 Welfare Reform Act is also presented. 6 Tables, 15 References. J. W. Parker

"Besides monitoring and threatening taxpayers with penalties, the cultivation of their attitudes towards taxation is a topic of immediate interest. The importance of tax morality, meaning taxpayers' honesty in taxation, has been confirmed in current research. However, this is nothing new. In 1927 the economist and sociologist Otto Veit published a fiscal sociological study on this very topic. Veit suggests an extensive economic approach of studying tax morality which is thoroughly based on philosophical and contemporary sociological concepts. In his approach, tax morality is an endogenous variable which depends on the behaviour of the individuals concerned. These individuals are tax legislators, tax administrators, and taxpayers. Tax morality is influenced not only by the technical design of a tax system and by law enforcement, e.g. monitoring, whistle blowing, and punishment, but also by social, political, and cultural factors. In this article, Veit and his work on tax morality are presented. Firstly, Veit will be introduced as a fiscal sociologist. Then, his approach of studying tax morality and its philosophical and sociological foundation will be explained. Finally, conformity with Schmölders' approach in the 1950s and 1960s and with very current research on tax morality will be demonstrated. It is the basic message of this article that some of Veit's ideas are of immediate relevance and worth making use of." (author's abstract)

"First, the originality of the cameralist approach which crosscuts modem understandings of fundamental paradigmatic differences is pointed out. Second, the background of Justi's ethical, non-materialist utopia without greed and luxury in his moral-philosophical writings is presented. Third, Justi's System des Finanzwesens is analyzed. Besides his first best system of a Platonic republic his proposal to introduce an educational Veblen tax to fundamentally revolutionize society and his third best tax system with the four main taxes of demesnes (auctioning), regalia (run by the state), Akzisen (which he in principle rejected) and his prime tax on profits are presented." (author's abstract)

Explores the development of 1990s US antipoverty programs. A quick look at the contextual factors of economic performance, public opinion, & population subgroup poverty trends is followed by a discussion of the impact of (pre)taxes & (pre)transfers on poverty. Against this backdrop, the safety net, comprising social insurance & means-tested transfers, is detailed. Focus turns to the degree to which tax & transfer programs alleviate poverty, updating Daniel Weinberg (eg, 1991) & addressing four questions: the size of the poverty gap & its change since 1979; the effectiveness of programs to fill that gap; shifts in tax & transfer program effectiveness over time; & differential policy effects across the elderly, one- & two-parent families, & childless families. Program impact on labor supply, saving, & family formation is also considered. It is found that the tax & transfer system has measurable effects on low-income family behavior; a positive relationship between post-tax wage rates & labor force participation is revealed. It is argued that policy developments hinge on welfare reform lessons: (1) Benefits will continue to be connected to responsibility. (2) A diminution of support for social insurance & the disabled is unlikely. (3) Fiscal climate (ie, deficits) drives antipoverty spending. Opinions on the direction of the policy debate are offered. 3 Tables, 8 Figures, 1 Appendix. J. Zendejas

Explores the development of 1990s US antipoverty programs. A quick look at the contextual factors of economic performance, public opinion, & population subgroup poverty trends is followed by a discussion of the impact of (pre)taxes & (pre)transfers on poverty. Against this backdrop, the safety net, comprising social insurance & means-tested transfers, is detailed. Focus turns to the degree to which tax & transfer programs alleviate poverty, updating Daniel Weinberg (eg, 1991) & addressing four questions: the size of the poverty gap & its change since 1979; the effectiveness of programs to fill that gap; shifts in tax & transfer program effectiveness over time; & differential policy effects across the elderly, one- & two-parent families, & childless families. Program impact on labor supply, saving, & family formation is also considered. It is found that the tax & transfer system has measurable effects on low-income family behavior; a positive relationship between post-tax wage rates & labor force participation is revealed. It is argued that policy developments hinge on welfare reform lessons: (1) Benefits will continue to be connected to responsibility. (2) A diminution of support for social insurance & the disabled is unlikely. (3) Fiscal climate (ie, deficits) drives antipoverty spending. Opinions on the direction of the policy debate are offered. 3 Tables, 8 Figures, 1 Appendix. J. Zendejas

Conditions that render political corruption detrimental to governmental efficiency & legitimacy are examined. An overview of research illustrates that the magnitude of corruption's harmful effects remains uncertain. Cases of low-level corruption (eg, granting licenses to unqualified individuals) highlight the different efficiency costs of corrupt behavior; it is asserted that corrupt acts whose only cost is illegality should be legalized. Frank Flatters & W. Bentley MacLeod's (1995) contention that the public should tolerate corrupt acts involving tax collection is questioned. Additional attention is dedicated to determining the costs of high-level corruption (eg, accepting bribes before granting major contracts) & to investigating whether high-level corruption engenders capital flight. Two reasons for not tolerating bribes designed to overcome inefficient laws & overwhelming taxes are presented (eg, companies may subsequently make payoffs to overcome necessary laws & taxes). 40 References. J. W. Parker

Investigates the impacts on unemployment of state interventions in the labor market via taxes & transfer payments, highlighting impacts on work incentives/income maintenance. The European tax benefit model, EUROMOD, is used to analyze distributions of replacement rates -- the degree to which an individual/household standard of living while employed is maintained during unemployment -- in 4 countries -- Denmark, France, Spain, & the UK -- with different welfare state systems. Factors that influence replacement rates are considered, comparing different demographic groups & income sources. 6 Tables, 1 Figure. K. Hyatt Stewart

Kommunen sind Teil der Länder und haben das Recht, alle lokalen Belange zu regeln, obwohl sie finanziell von der Ländern abhängen. Sie haben einen Anspruch auf einen Teil der Einkommen-, Unternehmens- und Umsatzsteuer. Einnahmen stammen ferner aus den Grundabgaben, der Gewerbesteuer und lokalen Steuern und Abgaben. Die Länder müssen für einen vernünftigen Finanzausgleich sorgen. Kommunale Einnahmen hängen zu einem Großteil von Bundes- und Ländergesetzgebung ab. Kommunen haben auf ihre Einnahmen nur einen begrenzten Einfluss. Ihre Ausgaben - vor allem Sozialausgaben - werden großteils von Bundes- und Ländergesetzen bestimmt. Der Bund darf keine Aufgaben mehr auf die Kommunen übertragen. Die Länder haben dieses Recht, müssen aber im Gegenzug für eine angemessene Finanzausstattung sorgen (Konnexitätsprinzip). Die Höhe solcher Zahlungen ist schwierig zu bestimmen und oft Anlass für gerichtliche Auseinandersetzungen. Kommunale Steuereinnahmen stiegen 2006 auf 158 Milliarden Euro, die Ausgaben auf 156 Milliarden Euro. Erstmals seit vielen Jahren kam es zu einem Überschuss. Die kommunalen Schulden sind von 2 Milliarden im Jahr 1992 auf 28 Milliarden im Jahr 2006 angestiegen. (ICEÜbers). Die Untersuchung enthält quantitative Daten. Die Untersuchung bezieht sich auf den Zeitraum 1992 bis 2006.;;;"Communes are part of the Länder, with the right to regulate all the affairs of the local community, though they are fiscally dependent on the Länder. Communes have a claim to part of the revenue of the federal income, corporation and turnover tax. Revenue from taxes on real property and business accrue to the communities as well as revenue from local excise taxes. The state has the power to legislate on these taxes, and each of the Länder has to ensure a reasonable communal equalization. Communal revenue is, in large part, dependent on federal and Länder law. The power of communes to influence their revenues is limited, a restriction on their constitutional right to regulate all the affairs of the local community on their own. Communes' expenditures are largely determined by federation and Länder laws, especially welfare expenditures. The federation is no longer allowed to transfer tasks to communes. The Länder may transfer tasks to their communes, but have to compensate them financially according to the Länder constitutions ('Konnexitätsprinzip'). Financial compensation to communes for fulfilling Länder tasks are difficult to assess and often cause legal proceedings. In 2006, communal tax revenues have risen to € 158 billion, while communal expenditure has risen to € 156 billion, largely due to welfare expenditures. This has resulted in a surplus for the first time in many years. Du-ring this time, the communal debt is increasingly financed by current credits, which have risen from € 2 billion in 1992 to nearly € 28 billion in 2006." (author's abstract).

"Ziel der zweiten Stufe der Föderalismusreform ist die Neuordnung der Bund-Länder-Finanzbeziehungen. Die gegenwärtige bundesstaatliche Finanzordnung weist zahlreiche Defizite auf, die sich u.a. an der Bildungsfinanzierung aufzeigen lassen. Die anstehende Reform wird sich auf Fragen wie Verschuldung und Verschuldungsgrenzen, aufgabenadäquate Finanzausstattung, dauerhaft geringes Steueraufkommen der ostdeutschen Länder, demographische Veränderungen und deren finanzielle Folgen, den Finanzausgleich und die Fragen einer Steuerautonomie der Länder konzentrieren." (Autorenreferat).;;;"Objective of the second step of the reform of the federal state is a renovation of the system of intergovernmental fiscal relations. Currently the federal fiscal order shows several deficits which are illustrated by how education is financed. The reform endeavours will address issues like public debts and debt burdens, tack oriented distribution of revenues, permanent low tax income in the East German Länder, fiscal results of demographic changes, fiscal equalization and question of tax autonomy of the Länder." (author's abstract).

Data collected as part of the International Social Survey Program, 1991/92, in GB, the US, & Sweden (N = 56% response rate from 1,920 adult citizens, 84% of 1,517, & 63% of 1,453, respectively) are drawn on to compare public attitudes toward the welfare state & its policies in each country, particularly regarding personal taxation in support of welfare services. The three welfare regimes & the characteristics of their tax systems are described, & public attitudes toward income taxation & redistribution are analyzed as a function of social stratification, specifically, along the lines of education, income, & occupational classification. Though general cross-cultural similarities toward progressive taxation are revealed in the aggregate, there is greater variation in terms of the distribution of taxes & government redistribution. 6 Tables, 4 Appendixes, 68 References. K. Hyatt Stewart

Assesses the accomplishments of a strike in Appalachian TN as the threatened closing of the Acme Boot Co plant presented an economic crisis for the town residents. The 1993 closing of the Acme plant, the capital flight of a profitable enterprise, devastated the community. The rural workers mobilized with the help of other unions, national leadership, & other labor leaders to fight capital mobility, & although they did not save the plant, they did expose & stop a corporate tax loophole that saved Americans millions of dollars & educated the community regarding globalization, political practice, trade, & tax policy. They also revealed the powerful forces against small union efforts -- the willingness of corporations to spend heavily in combating resistance, & the unwillingness of political leaders to defend workers & the unemployed. The grassroots effort operated from an internationalist, antiracist political subjectivity that helped the coalition to work on issues of economic development policy, free-trade politics, & global poverty. L. A. Hoffman