In the last fifty years, many countries have moved toward broad-based and flat-rate tax systems such as the value-added tax (VAT) and the flat-rate income tax. The main rationale for introducing a broad-based and flat-rate tax system is the belief that such a system increases the incentive to work, save, and invest, leading to a higher aggregate income and a higher standard of living. Yet, empirical evidence on the actual effectiveness of broad-based and flat-rate taxes is very limited. This dissertation combines novel methodologies with newly available data to provide causal estimates of the economic effects of broad-based and flat-rate tax systems. The first essay analyzes the impact of the flat tax reforms on GDP per capita and its main drivers. I identify 8 Eastern and Central European countries that adopted flat tax systems between 1994 and 2005 and apply synthetic control methods to estimate their counterfactual trajectory of GDP per worker in the absence of a flat tax. I find positive impacts in all 8 countries, with 7 out of 8 cases significant at the conventional level. The second essay estimates the efficiency gains of adopting a VAT in a worldwide sample of countries using synthetic control methods. I find that the VAT has, on average, positive and economically meaningful impact on economic efficiency. However, I find that this result is driven by richer countries only. There is no significant impact of the VAT on poorer countries. I find similar results when estimating the impact of the VAT on total factor productivity and capital stock per worker â"u20ac"u201c two important channels through which a VAT affects economic efficiency. The third essay estimates the causal impact of a VAT on productivity, capital accumulation, and input cost using Regression Discontinuity Design and firm-level data from France. I find no significant impact of a VAT on firms' productivity or input cost. However, I find some evidence that the VAT increases firms' capital accumulation. In addition, I also find that the impact of a VAT is heterogeneous across different sectors of the economy. / Bibek Adhikari

Comme le souligne Michàl Kalecki, la parution de la Théorie Générale a mis en exergue l’impact de la fiscalité sur la croissance économique. La théorie générale, notamment dans le chapitre XXXVI, a mis en lumière les effets bénéfiques que la fiscalité peut avoir sur la société mais sans en développer véritablement les aspects macroéconomiques importants. C’est Kalecki (1937 ; 1944) qui a véritablement mis en avant les propriétés macroéconomiques de la fiscalité à court terme, en étudiant comment les modifications de la structure fiscale influence la redistribution et la dynamique macroéconomique. Pour autant, la question de l’incidence fiscale a été surtout traitée par le courant standard où la fiscalité est observée du point de vue de ses effets désincitatifs sur les facteurs d’offre. Ce constat n’a rien d’exceptionnel si l’on tient compte de la posture académique prise par l’économie depuis la remise en cause de l’efficacité des politiques keynésienne et du développement des idées autour des questions d’incitation au début des années 1980, notamment celles qui touchent aux comportements d’activité des individus. Il faut remonter aux années 1920 pour trouver une description analytique d’une théorie de l’incidence fiscale. À cette époque Pigou se voit poser la question suivante par un jeune mathématicien nommé Ramsey : Quelle structure de la fiscalité des biens pourrait minimiser la perte de bien être à recettes données ? / No English summary available.

The diploma thesis analysis the anti-crises tax measurements in Latvia, Hungary and Ireland. To provide comprehensive overview on the selected countries situation this diploma thesis also includes tax reforms performed before the economic crises started and, therefore, covers the period within the years 2006 and 2010. The diploma thesis intends to provide the comprehensive overview of the efficiency and impacts of the anti-crises tax measures on the government tax income and on the basic macroeconomics indicators, together with its possible impact on the future country development.

El presente trabajo de investigación tiene como objetivo determinar El Régimen Mype Tributario y su impacto Financiero en las empresas del sector peluquería del distrito de Miraflores, año 2017, para esto es imprescindible realizar un análisis a la Ley y su reglamento, en este sus requisitos, obligaciones, el pago de sus impuestos y su impacto financiero. Este trabajo se encuentra conformado en 5 capítulos que son: Capítulo I Marco teórico, se realiza una investigación de fuentes primarias, donde se desarrollan conceptos del código tributario, regímenes tributarios y otros donde se contextualice la Ley, y la relación e impacto que origine a la información financiera de la empresa. Capítulo II Plan de investigación, se plantea la situación problemática de la tesis, el problema principal, problemas específicos, objetivo general y objetivos específicos, la hipótesis inicial e hipótesis específicos. Capítulo III Metodología de investigación, se definió la población, la muestra para las investigaciones cualitativas y cuantitativas de esta tesis. Capítulo IV Desarrollo de investigación, se realiza la investigación a través de la entrevista a profundidad a expertos en el tema tributario y financiero en asesorar empresas consideradas Mypes, el cual va dirigido este trabajo de investigación; encuestas a empresas de este rubro y el desarrollo práctico de ésta. Capítulo V Análisis de resultados, se realiza el análisis de los instrumentos y caso práctico; se concluye con la validación de la hipótesis general y específicas en base a los resultados obtenidos en las tablas cruzadas y Chi cuadrado, luego que hayamos realizado este análisis se concluye según las hipótesis planteadas, de acuerdo a la hipótesis general que el Régimen Mype Tributario impacta Financieramente en las empresas del sector peluquería en el distrito de Miraflores, año 2017, también se concluye según las hipótesis específicas que el acogimiento, las obligaciones formales y la declaración y pago de impuestos del Régimen Mype Tributario impactan Financieramente en estas empresas; todas estas afirmaciones se confirman en el análisis de los ratios financieros que varían según el régimen tributario al que se pertenece. / The objective of this research work is to determine the Mype Tax Regime and its impact on the financial statements of companies in the hairdressing sector of Miraflores district, 2017, for this it is essential to carry out an analysis of the Law and its regulations, in this their requirements, obligations, the payment of their taxes and their financial impact. This work is made up of 5 chapters that are: Chapter I Theoretical framework, an investigation of primary sources is carried out, where concepts of the tax code, tax regimes and others are developed where the Law is contextualized, and the relation and impact that originates to the financial information of the company. Chapter II Research plan, the problematic situation of the thesis, the main problem, specific problems, general objective and specific objectives, the initial hypothesis and specific hypotheses are presented. Chapter III Research methodology, the population was defined, the sample for the qualitative and quantitative investigations of this thesis. Chapter IV Research development, research is carried out through an in-depth interview with experts in the tax and financial field in advising companies considered Mypes, which is aimed at this research work; surveys to companies of this heading and the practical development of this one. Chapter V Analysis of results, the analysis of the instruments and practical case is carried out; we conclude with the validation of the general and specific hypothesis based on the results obtained in the crossed tables and Chi square, after we have made this analysis, we conclude according to the hypotheses, according to the general hypothesis that the Mype Tax Regime has an impact In the Financial Statements of the companies of the hairdressing sector in the district of Miraflores, year 2017, it is also concluded according to the specific hypothesis that the reception, the formal obligations and the declaration and payment of taxes of the Mype Tax Regime have an impact on the Financial Statements of These companies; All these statements are confirmed in the analysis of the financial ratios that vary according to the tax regime to which they belong. / Tesis

On 1 January 2007 abolished Sweden as one of the last countries in EU the wealth tax. This wealth tax was in Sweden for almost 100 years. As the great debate in the context of tax reform in 1910 was not so much about the introduction of a wealth tax. The discussion was instead on the wealth tax would be proportional or progressive together with the income tax. When the government with and there finance minister, Carl Swartz, presented its government bill, 1910:88, 11 March 1910, the draft regulation on income and wealth tax was said, that now they had finally made a shift in the direct tax to the state. A change had been sought and it would have been great difficulties to be overcome and it would have been deeply entrenched ideas about this tax reform impossible. Despite all the protests from the wealthy in society, so continue this conservative government through reform with the strong support of many conservative politicians who had most to lose from this tax reform. The government also succeeded in compromising with liberals and social democrats that supported the reform. Heavy respondents in Sweden in 1910, as Kammarrätten and Bevillningsutskottet supported almost without any comment the proposal. Thus, Sweden had been given a modern tax system that applies even today more than 100 years later Introduction of the combined income and wealth tax was in continuation a great tax pump in Sweden when the governments needed to find funding for their reforms.

Doctor of Philosophy / Department of Economics / Yang M. Chang / Concerns over the possible loss of government revenue resulting from tariff reductions under trade liberalization have triggered many developing countries to opt for a strategy of raising destination-based consumption taxes on tradable goods. The first essay analyzes the welfare effects of a coordinated tariff reduction and domestic tax reform when the objective of a reforming country is to keep its government revenue unchanged. Assuming imperfect competition in an import-competing industry, we find that revenue-neutral reform involving tariff reduction and an increase in domestic tax rate may reduce domestic welfare under plausible assumptions. It also discusses the scenario in which the reforming country's objective is to keep domestic profit (or production) unchanged. We further identify the conditions under which a profit-neutral tariff and tax reform may be welfare-improving or welfare-deteriorating. The second essay uses a reciprocal-dumping model to examine the welfare effects of the Byrd Amendment (i.e., the Continued Dumping and Subsidy Offset Act, or CDSOA). It analyzes the differences in optimal tariffs set by the home and foreign governments when the home (i.e., the U.S.) government redistributes anti-dumping duties to its domestic firm under the new trade law, as compared to the traditional antidumping policy under which these duties are government revenues. We derive conditions under which the CDSOA may raise or lower the price of an import-competing good in the U.S. market. The results show that the CDSOA is an instrument of protectionism and strictly improves the home country welfare when markets are less competitive than in Cournot equilibrium. We find that under the same market characteristics, the new trade law strictly reduces foreign country welfare. The CDSOA's welfare effect is shown to be ambiguous, however, when markets are more competitive than Cournot. The third essay modifies the model presented in Essay 2 to allow for the scenario in which the foreign country strategically responds to the home country's CDSOA law by adopting similar trade law. The results show that the foreign country is able to enhance its national welfare when the import-competing markets are less competitive than in the Cournot equilibrium. We also discuss whether it is welfare-improving for the U.S. to voluntarily repeal the Byrd Amendment and restore the traditional antidumping policy, considering that, otherwise, its trading partner may also adopt the CDSOA law. We find that it is still in the best interest to the U.S. not to revoke the Byrd Amendment when markets are less competitive than Cournot. When markets are more competitive than Cournot, however, repealing the Amendment may turn out to be socially welfare-improving.

Considerando que transformações no sistema tributário indicam processos de construção do Estado, o presente trabalho dirige-se aos seguintes problemas: quais os determinantes sociais e políticos do sistema tributário paraguaio desde a transição democrática, 1989? Qual a influência dos principais setores econômicos? Por que tem sido particularmente difícil extrair impostos das elites privadas no país? De forma a responder tais questões, o trabalho está organizado da seguinte maneira. Primeiro, traz uma periodização da construção do Estado no Paraguai a fim de contextualizar o processo em andamento. Segundo, apresenta indicadores para ilustrar a conjuntura socioeconômica, institucional e fiscal do país. E terceiro, analisa a trajetória das reformas tributárias implementadas no Paraguai desde 1989 a partir de categorias da literatura de sociologia fiscal. O estudo sugere a existência de estruturas de dependência de trajetória no sistema tributário paraguaio, conformadas pela ação política de elites agrárias com alto grau de coesão e dominância. Essas elites têm conseguido bloquear reformas que possibilitariam transformações em termos de capacidade e progressividade do sistema tributário, além de perfurar sua universalidade. / Assuming that changes in the tax system indicate state-building processes, this paper addresses the following questions: what are the social and political determinants of the Paraguayan tax system since the beginning of the democratic transition in 1989? What is the influence of the country’s main economic sectors? Why have state authorities in Paraguay been so unsuccessful to impose taxes on its private elites? To best answer these questions, the study is organized as follows. First, it provides a periodization of state-building in Paraguay so as to contextualize the ongoing process. Second, it illustrates the country’s socioeconomic, institutional and fiscal situation through the display of indicators. Third, it draws upon scholarship on fiscal sociology to provide analysis of the trajectory of tax reforms implemented in Paraguay since 1989. The study suggests the existence of a path dependent tax structure that was shaped by political action of highly cohesive and dominant agrarian elites. These elites have been able to veto reforms that would allow changes in levels of tax capacity and tax progressivity, besides having perforated tax universality.

Considerando que transformações no sistema tributário indicam processos de construção do Estado, o presente trabalho dirige-se aos seguintes problemas: quais os determinantes sociais e políticos do sistema tributário paraguaio desde a transição democrática, 1989? Qual a influência dos principais setores econômicos? Por que tem sido particularmente difícil extrair impostos das elites privadas no país? De forma a responder tais questões, o trabalho está organizado da seguinte maneira. Primeiro, traz uma periodização da construção do Estado no Paraguai a fim de contextualizar o processo em andamento. Segundo, apresenta indicadores para ilustrar a conjuntura socioeconômica, institucional e fiscal do país. E terceiro, analisa a trajetória das reformas tributárias implementadas no Paraguai desde 1989 a partir de categorias da literatura de sociologia fiscal. O estudo sugere a existência de estruturas de dependência de trajetória no sistema tributário paraguaio, conformadas pela ação política de elites agrárias com alto grau de coesão e dominância. Essas elites têm conseguido bloquear reformas que possibilitariam transformações em termos de capacidade e progressividade do sistema tributário, além de perfurar sua universalidade. / Assuming that changes in the tax system indicate state-building processes, this paper addresses the following questions: what are the social and political determinants of the Paraguayan tax system since the beginning of the democratic transition in 1989? What is the influence of the country’s main economic sectors? Why have state authorities in Paraguay been so unsuccessful to impose taxes on its private elites? To best answer these questions, the study is organized as follows. First, it provides a periodization of state-building in Paraguay so as to contextualize the ongoing process. Second, it illustrates the country’s socioeconomic, institutional and fiscal situation through the display of indicators. Third, it draws upon scholarship on fiscal sociology to provide analysis of the trajectory of tax reforms implemented in Paraguay since 1989. The study suggests the existence of a path dependent tax structure that was shaped by political action of highly cohesive and dominant agrarian elites. These elites have been able to veto reforms that would allow changes in levels of tax capacity and tax progressivity, besides having perforated tax universality.

Considerando que transformações no sistema tributário indicam processos de construção do Estado, o presente trabalho dirige-se aos seguintes problemas: quais os determinantes sociais e políticos do sistema tributário paraguaio desde a transição democrática, 1989? Qual a influência dos principais setores econômicos? Por que tem sido particularmente difícil extrair impostos das elites privadas no país? De forma a responder tais questões, o trabalho está organizado da seguinte maneira. Primeiro, traz uma periodização da construção do Estado no Paraguai a fim de contextualizar o processo em andamento. Segundo, apresenta indicadores para ilustrar a conjuntura socioeconômica, institucional e fiscal do país. E terceiro, analisa a trajetória das reformas tributárias implementadas no Paraguai desde 1989 a partir de categorias da literatura de sociologia fiscal. O estudo sugere a existência de estruturas de dependência de trajetória no sistema tributário paraguaio, conformadas pela ação política de elites agrárias com alto grau de coesão e dominância. Essas elites têm conseguido bloquear reformas que possibilitariam transformações em termos de capacidade e progressividade do sistema tributário, além de perfurar sua universalidade. / Assuming that changes in the tax system indicate state-building processes, this paper addresses the following questions: what are the social and political determinants of the Paraguayan tax system since the beginning of the democratic transition in 1989? What is the influence of the country’s main economic sectors? Why have state authorities in Paraguay been so unsuccessful to impose taxes on its private elites? To best answer these questions, the study is organized as follows. First, it provides a periodization of state-building in Paraguay so as to contextualize the ongoing process. Second, it illustrates the country’s socioeconomic, institutional and fiscal situation through the display of indicators. Third, it draws upon scholarship on fiscal sociology to provide analysis of the trajectory of tax reforms implemented in Paraguay since 1989. The study suggests the existence of a path dependent tax structure that was shaped by political action of highly cohesive and dominant agrarian elites. These elites have been able to veto reforms that would allow changes in levels of tax capacity and tax progressivity, besides having perforated tax universality.

Method of defining the tax base is important for the correct determination of the amount of tax. With taxes on personal income is closely related to health insurance and social security burden on the same taxpayer income as the income tax. Relation between the income tax and health insurance and social security may be different. The work discusses how should be a tax base of personal income according to the theory and then defined three models of the income tax base with regard to (non) inclusion and (non) deductibility of insurance premiums from the tax base, which are used in subsequent analysis of labor income taxation in OECD. In the Czech Republic, the issue is very obsolete since the tax reform in 2008. From this year is the taxable income of individuals "super salary". The tax reform in 2015 will be again a change in the income tax base. The work is examined in detail legislative development of personal income tax between years 2008 and 2015. In the final part is analyzed creation of the tax base in individual OECD countries. Countries are classified according to the method of determining the tax base. The analysis showed that the most widely used model of tax base is a narrow tax base. Although broad tax base uses a 5 OECD members countries. In Hungary has broad tax base exactly the same form as in the Czech Republic. However, elements of a broad tax base can be found in other countries.