Thesis advisor: Donald Richter / Taxing different classes of property at different effective rates is a widespread occurrence in the United States, even though the practice violates many state constitutions. For purposes of tax discrimination, urban real property is commonly divided according to the use to which the property is applied. Typically, the major property categories considered are residential and business, or residential, commercial, and industrial. This thesis investigates the structural and welfare effects of a change from a tax structure in an urban area that classifies property by use for tax purposes to one that does not discriminate in its treatment of property. To accomplish this, long run equilibrium models of urban spatial location are developed. In all models wage rates, and for one model output price of a composite commodity produced in the urban area, can vary in response to the change in tax policy. Conditions guaranteeing the existence of equilibrium for some of the models are developed, and proofs of the existence of equilibrium for those models are provided. Due to the analytical intractability of the models, the tax policy changes are simulated numerically through the use of a fixed point algorithm. The models are stylized, to the extent possible, to the Boston metropolitan area. In particular, the classification tax structure and parameterization of the functions of the model are chosen so that a resultant equilibrium resembles the Boston metropolitan area in or around 1980. General equilibrium versions of compensating and equivalent variations in income are used as measures of welfare change. The qualitative welfare results obtained are quite robust. In all of the simulations conducted there is a welfare gain in moving from the particular classification tax structure used to one in which all property is taxed at the same effective rate. / Thesis (PhD) — Boston College, 1984. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Economics.

Essay one develops and tests a revenue-maximizing tax structure model. This model represents one of the first attempts to evaluate and compare the responsiveness of various tax instruments to tax evasion within a tax revenue maximization framework. We use data from both the OECD and East African countries and estimation is via a seemingly unrelated regression model. The GDP share of agricultural income is used as an instrument to correct for the simultaneity between tax revenue shares and tax evasion. Our findings indicate that tax evasion increases the tax authority’s reliance on consumption taxes vis-à-vis taxes on income, suggesting that diverse tax instruments respond differently to tax evasion, and as such the choice of a revenue-maximizing tax structure is influenced by the amount of revenue lost through tax evasion. Essay two analyzes the incidence of tax evasion in both the formal and informal sectors of the economy using a computable general equilibrium model. This essay incorporates the element of uncertainty in an individual’s decision to evade so as to account for the uncertainty of returns to the tax evader. We also allow for varying degrees of competi¬tion or entry across sectors in the economy to examine how much of the tax advantage is retained by the initial evaders and how much is shifted via factor and commodity price changes. Our simulation results show that the evading households’ post-evasion welfare is only 0.68-3.40 percent higher than the post-tax welfare if it had fully complied with taxes. The simulation results further reveal that the evading household keeps 77.1-83.2 percent of this initial increase in welfare, while 16.8-22.9 percent of this initial gain is competed away as a result of increased competition and entry into the informal sector. The compliant households’ welfare increases by 58.8-101.7 percent with increased competition in the informal sector. Therefore, if we construe the changes in consumer welfare as an overall indicator of the gains and/or losses from tax evasion, then the evading household only benefits marginally and this advantage diminishes with increased entry or competition in the informal sector.

Chapter 1 revisits the relationship between fiscal decentralization and economic growth by addressing the endogeneity. We use an instrumental variable approach based on two geography variables, namely a Geographic Fragmentation Index (GFI) and country size. We find that both instruments are strong and valid in the first stage regression and that a ten percent increase in decentralization measured by the expenditure or revenue share of subnational government in total government expenditures or revenues increases GDP per capita growth by approximately 0.4 percentage points. Moreover, we find that the results are more pronounced in the case of developed countries with a higher magnitude of the impact of revenue decentralization and lower impact of expenditure decentralization, while for a sample of developing countries both decentralization measures are insignificant. Chapter 2 explores the role of the tax structure and its key elements on the volatility of output growth. We account for both embedded automatic stabilizers measured by progressivity of the tax system and discretionary policy by accounting for the actual levels of revenue and its composition measured by tax mix ratio or the ratio of direct taxes to indirect taxes. We find that higher reliance on direct taxes versus indirect taxes is a significant stabilizing factor for output volatility for the whole sample of all countries and the subsample of lower income countries. For the subsample of high-income countries, we find a significant stabilizing impact of progressivity in the income tax structure, especially when there is higher reliance on personal income tax revenue. Chapter 3 reexamines the causal link between institutional quality and economic development using "Malaria Endemicity" as an instrument for institutions. This instrument is superior to the previously used instruments in the literature which suffered from measurement error. Because the Malaria Endemicity measure captures the malaria environment before the discovery that mosquitoes transmit the disease and before the successful eradication efforts that followed, it is exogenous to both institutional quality and economic development. We find Malaria Endemicity a valid strong instrument which yields larger significant effects of institutions on economic development than those obtained in the previous literature.

Magister Economicae - MEcon / This paper explores the feasibility and desirability of the South African Government imposing a policy of prescribed asset requirements on contractual savings. This would serve as a short-term measure to secure finance for investment in high priority development projects. Such a policy would encourage contractual savings institutions to become active participants in the process of development by requiring them to diversify their assets to include claims on either the government or other identified institutions engaged in the above projects. The first section of this mini-thesis discusses some features of the South African economy focussing broadly on recent political changes and economic challenges facing the country. The second section of the paper reviews current literature on issues related to the thesis, exploring topics in public finance and financial liberalisation. The third section analyses the nature of tax concessions on contractual savings, the effects of tax distortions on the savings behaviour of individuals and problems that have arisen because of tax concessions. The fourth section uses a microeconomic approach to illustrate the bias that individuals have toward contractual savings. The fifth section develops analytical models, which illustrates how prescribed asset requirements could constitute a second best solution. Section six explores possible solutions based on the modelling exercises. Finally, section seven highlights some of the main conclusions reached.

The purpose of the study is to analyse tax reform measures to secure the tax revenue base, in particular the personal income tax structure of South Africa. The main objectives are: firstly, to identify personal income tax reform interventions so as to align the personal income tax structure in South Africa with international best practices. Secondly, the impact of tax reforms on revenue collection, given optimal economic growth levels, is determined. Thirdly, to determine the best tax reform scenario which could minimise the individual tax burden and maximise its efficiency. Lastly, the impact of the suggested tax reforms on fairness as a principle of a good tax system is evaluated. A static micro-simulation model is developed from survey data and used to simulate the proposed tax reforms. Different tax reforms were selected from a study of international tax reform trends and an analysis of the South African personal income tax structure. The literature provides clear margins for the structuring of tax bands and threshold margins. Tax elasticities are estimated in order to explain the methodology for determining the impact of tax reforms. These elasticities include the elasticities for determining the progressiveness of the PIT structure, determining the deadweight loss (tax efficiency) and also to determine the optimal levels of taxes and economic growth and revenue maximisation. The different tax reform scenarios take the economy closer to or further away from optimum growth and optimum revenue. The results show that as far as marginal rates are concerned, a lowering in rates to levels on par with South Africa’s peers offers potential for improved levels of efficiency with the tax burden equal to or even below the optimal tax ratio from an economic growth point of view. Although such a ratio is below the optimal revenue ratio the results suggest that the loss in revenue could be minimised over time through a resultant increase in productivity and economic growth. By adjusting the non-taxable thresholds and taxable income bands according to the algorithm defined in the best practice scenario, more taxpayers will be included into the tax net but with a net decrease in tax liability. As a result the tax/GDP level also declines to a level below the optimal growth level but tax efficiency increases. The resultant loss in revenue will have to be recouped through increases in other than individual income taxes but improved levels of tax morality because of the lower margins for each tax band and increased productivity might also contribute to increased revenue performance. The tax structure is also more progressive which contributes towards the “fairness” of the tax regime. Regarding tax expenditure reforms, the analysis shows that medical tax credits offer a more equitable form of relief than medical deductions which substantiate this kind of reform as already implemented by government and which is to be fully phased in over the next couple of years. Tax liability is slightly lower in the case of medical credits compared to medical deductions but the difference is only marginal as far as net revenue and optimal growth and efficiency is concerned. However, a medical credit which increases disposable income at the lower end of the scale and discriminates against higher income groups also improves progressiveness of the tax regime and therefore the fairness thereof accordingly. Finally, the demographic impact of the suggested reforms also shows some important trends. Better education improves skills levels which seems to be positively correlated to taxable income levels. As far as age is concerned, the analysis shows that a substantial number of taxpayers in the categories below the age of 24 and above 65 fall within the lower taxable income groups. Those are also the most vulnerable groups from a subsistence point of view. Thus, tax reform that specifically improves their levels of disposable income should be prioritised in order to address equity and fairness as objectives for a “good” tax structure. / Thesis (PhD)--University of Pretoria, 2014. / gm2014 / Economics / Unrestricted

The South African mining tax regime is a fairly mature legislative framework. The legislator has made numerous changes to the legislation in order to respond to the trends of the industry. This framework has arguably been behind the substantial contribution of the mining industry to the South African economy. Recent trends have seen numerous jurisdictions especially in the African continent changing and in some instances completely replacing their entire framework with new legislation. South Africa has recently come under pressure to make substantial changes to its mining tax framework in a manner that mere legislative amendment might not suffice. This follows the recommendations of inter alia the ruling party, African National Congress which proposes changes to the mining tax regime. Due to the fact that the proposed changes could have a significant impact on the mining industry as well as South Africa as a mining nation, the state has established the Davis Tax Committee to investigate the viability of the proposed changes as well as the advantages and disadvantages thereof. The Davis Tax Committee has made interim recommendations which at most are in favour of retaining the status quo and making minor changes to the current mining tax framework. Prior to making an evaluation of the recommendations made by the Davis Tax Committee it is necessary to lay the basis of the recommendations which includes giving an overview of the current mining tax regime as it is and thereafter discussing the calls for change in the said regime. The purpose of conducting this study and evaluation is to make recommendations in response to the calls for regime change as well as the Davis tax Committee's recommendations in respect of the proposed change. / Mini Dissertation (LLM)--University of Pretoria, 2017. / Public Law / LLM / Unrestricted

This thesis deals with the tax mix of the original 15 member states of the EU for the period 1995 to 2010. The main objective of this work is to analyze the changes in the tax mix of these countries for the period under review and describe possible causes. The first part deals with the basic concepts of the topic, the factors that may affect the tax mix options and individual taxes affect its structure.The second part contains a basic description of the countries under economic and tax systems, and is then followed by a description of tax mixes for different years and justification of the most significant changes in their structure. The practical part is focused on descriptive statistics and statistical testing of differences in the structure of tax mixes in the EU and other OECD countries by testing hypotheses.

"This study is an effort to follow the development of the tax structure for public education in Wise County, Texas, and to point out the school tax changes which have taken place in this county during the period 1846-1955. Special emphasis is given to the changes during the last twenty years. The study is designed to present in a connected order the changes which have taken place in this area during this time, and to give the effects such changes may have had on the tax structure and the commmunity. Four schools, Decatur, Chico, Alvord, and Greenwood, have been chosen for this study. These schools represent a cross-section of all the schools of Wise County from the largest independent school to one of the few common schools now existing in the county." -- leaf 1.

Die Beiträge des vorliegenden Sammelbandes widmen sich vorrangig den finanz- und sozialrechtlichen Problemen von Georgien im Transformationsprozess, bieten wichtige Informationen zur aktuellen Situation von Haushalten und zum Steueraufkommen, zu Fragen der Armut und der Einkommensverteilung, zur rechtlichen Fundierung der Finanz- und Sozialpolitik sowie zur Ausgestaltung der gebietskörperschaftlichen Struktur. Die Autoren vermitteln weitgehende Vorschläge zur Reform des Steuer- und Transfersystems sowie zum Aufbau eines friedensstiftenden Föderalstaats, welcher die Kenntnisse über die Wertgrundlagen einer offenen Gesellschaft vertieft, damit den zivilgesellschaftlichen Ansatz unterstützt, eine Stärkung des demokratischen Marktsystems fördert und zugleich das friedliche Zusammenleben in einer unruhigen Region erleichtert.

Submitted by Stefan Arnold (stefan@fgvmail.br) on 2012-10-16T22:07:19Z No. of bitstreams: 1 DissertacaoStefanArnold.pdf: 3151944 bytes, checksum: 99d18d71d1a49540f27d6005a3355fd7 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-11-29T13:15:27Z (GMT) No. of bitstreams: 1 DissertacaoStefanArnold.pdf: 3151944 bytes, checksum: 99d18d71d1a49540f27d6005a3355fd7 (MD5) / Made available in DSpace on 2012-11-29T13:15:39Z (GMT). No. of bitstreams: 1 DissertacaoStefanArnold.pdf: 3151944 bytes, checksum: 99d18d71d1a49540f27d6005a3355fd7 (MD5) Previous issue date: 2011-07-29 / How can the tax structure of a country affect its long term product? Trying to answer this question we consider a neoclassical growth model with heteregeneous production plants as in Restuccia and Rogerson (2008). Scparating the plants in 3 different groups, the small, the medium and the big, we define the tax structure as the set of taxes that are charged over the plants revenuc. Based on a steady state equilibrium where the small plants have their income taxed at 18%, the medium at 30% and the big at 50%, this dissertation rnakes series of nurnerical exercises in order to identify potential gains / losses of changing the tax structure. / O quanto e como a estrutura tributária adotada por um país pode afetar seu produto de longo prazo? Para tentar responder essa pergunta, usamos um modelo de crescimento neoclássico com plantas heterogêneas desenvolvido por Restuccia e Rogerson (2008). Separando as plantas em três diferentes subgrupos, as pequenas, as médias e as grandes, definimos estrutura tributária como sendo o conjunto de taxas cobradas sobre a receita de cada um dos tipos de planta. Partindo-se então de um equilíbrio de estado estacionário onde as plantas pequenas tem sua receita taxada em 18%, as médias em 30% e as grande em 50%, essa dissertação faz uma série de exercícios numéricos com o intuito de identificar possíveis ganhos/perdas de se alterar a estrutura tributária vigente.