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The Tax Mix Matters Less Than We Thought

Lane Kenworthy

in Progress for the Poor

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199591527
eISBN:
9780191731389
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591527.003.0008
Subject:
Political Science, Political Economy

To provide transfers and services, governments must tax. In affluent countries the principal sources of government revenue are taxes on income (individual and corporate), payroll, and consumption. ... More


Setting the Stage for the Debate

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0001
Subject:
Economics and Finance, Financial Economics

This introductory chapter discusses the purpose of this book and its content. The main purpose of this book is to study consumption tax policy and the taxation of capital. Several reasons are ... More


Consumption Tax Policy and the Taxation of Capital Income

Raymond G. Batina and Toshihiro Ihori

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.001.0001
Subject:
Economics and Finance, Financial Economics

The purpose of this book is to introduce the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping ... More


Consumption Taxation in the Presence of Bequests

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0011
Subject:
Economics and Finance, Financial Economics

This chapter talks about the simple life cycle model. There are several models which are concerning with bequeathing and the results of policy analysis depend on the motive for bequeathing. In a ... More


The Early Literature

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0002
Subject:
Economics and Finance, Financial Economics

This chapter presents a discussion of the early literature on the consumption tax proposal. Early writers were concerned that people pay tax on what they get out of society in consumption rather than ... More


Income and Consumption Taxation in a Monetary Economy

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0010
Subject:
Economics and Finance, Financial Economics

This chapter focuses on the relationship between money and taxation. Several models of money generate different results concerning the patterns of distortions of different tax systems. Income tax ... More


Appraisal and Further Reform

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0019
Subject:
Economics and Finance, South and East Asia

Assesses the overall performance of past tax reforms thathas developed in three stages; the Nakasone and Takeshita reform packages from the mid‐1980s, and recent tax reform in the 1990s. From an ... More


Taxation and Privately Produced Public Goods

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0007
Subject:
Economics and Finance, Financial Economics

This chapter focuses on the relationship between taxation and several privately produced public goods. Charity and private contributions play an important role in the economy especially for a large ... More


The Traditional Framework of Indirect Taxes

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0014
Subject:
Economics and Finance, South and East Asia

Examines indirect tax reform movements in the late 1980s before the introduction of a broad‐based consumption tax: VAT. Needless to say, the adoption of VAT had a close bearing upon the changes in ... More


Taxation and Economic Growth

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0004
Subject:
Economics and Finance, Financial Economics

This chapter discusses literature concerning optimal taxation, based on versions of the Ramsey growth model. Several economists showed that it is sub-optimal to tax capital income in the long run. ... More


What Does It Mean? Consumption Taxation, Tax Expenditures, and the Future of the Internal Revenue Code

Edward A. Zelinsky

in The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.003.0005
Subject:
Law, Employment Law

This chapter places the defined contribution paradigm in the context of contemporary tax policy debates about consumption taxation and tax expenditures. It concludes that, under the most likely ... More


International Taxation of Capital

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0005
Subject:
Economics and Finance, Financial Economics

This chapter discusses the general principles of direct taxation when the economy is open to capital flows. Two basic principles of direct taxation are the residence principle and the source ... More


Taxation and the Time Consistency Problem

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0006
Subject:
Economics and Finance, Financial Economics

This chapter studies the time consistency problem as it affects tax policy. One example of the time consistency problem is the capital levy. Current governments cannot force future governments to ... More


Conclusion

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0012
Subject:
Economics and Finance, Financial Economics

This concluding chapter gives a summary of the results and conclusions based on the arguments presented in this book on consumption tax. First, consumption tax greatly affects the economy. Its effect ... More


Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?

Daniel Shaviro

in Fundamental Tax Reform: Issues, Choices, and Implications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.003.0005
Subject:
Economics and Finance, Econometrics

Proponents of consumption taxation claim that one of its major advantages is simplification. They argue that a consumption tax would be considerably less complicated technically than the present ... More


Tax Reform in the Twenty-first Century

Alan J. Auerbach

in Fundamental Tax Reform: Issues, Choices, and Implications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.003.0002
Subject:
Economics and Finance, Econometrics

This chapter examines the strengths and weaknesses of the case for taxation based on consumption rather than income. It proposes a simple macroeconomic model for analyzing a wide range of issues ... More


Changing the Tax Laws

Zoltan J. Acs

in Why Philanthropy Matters: How the Wealthy Give, and What It Means for Our Economic Well-Being

Published in print:
2013
Published Online:
October 2017
ISBN:
9780691148625
eISBN:
9781400846818
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691148625.003.0008
Subject:
Political Science, Public Policy

This epilogue discusses two issues and how to deal with them: the indiscriminate use of income for personal consumption and the use of wealth for maintaining a class structure. Robert Frank suggests ... More


Individual-Level Consumption Taxes

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0010
Subject:
Law, Constitutional and Administrative Law

This chapter explains the methods by which a consumption tax could be achieved at the individual level. These methods are the consumed income tax and yield exemption, that is, the exclusion from tax ... More


The Current Internal Revenue Code: An Income Tax, a Consumption Tax, or a Hybrid?

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0012
Subject:
Law, Constitutional and Administrative Law

This chapter observes and explains that the current income tax, as a result of many special provisions (e.g., for retirement savings, capital gains preference, homeowner tax benefits), has already ... More


The MCF from Taxing the Return to Capital

Bev Dahlby

in The Marginal Cost of Public Funds: Theory and Applications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042505
eISBN:
9780262271141
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042505.003.0007
Subject:
Economics and Finance, Econometrics

This chapter investigates the optimal taxation treatment of the return to capital in a small open economy using the marginal cost of public funds concept. It uses a simple two-period life cycle model ... More


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