Thesis (Ph. D.)--University of Göttingen, 2004. / Includes bibliographical references (p. [115]-121) and index.

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The aim of this thesis is to analyze the tax effects of various forms of remuneration, with a focus on employee benefits. The thesis is structured into three chapters. In the first chapter there is a definition of labor law relationship, it's participants, rewards and demands that are placed on them. An extensive part describes employee benefits, it's legislative regulation, classification and trends in this area. The second chapter describes taxation of income from employment and compulsory contributions to social and health insurance systems. There is also a description of tax and contribution liability of employee benefits. The third chapter attends to the description of employee benefits in ČSOB Pojišťovna, a.s. and analyses the impact of replacement these employee benefits with monetary income by employees with different level and structure of total gross income. This replacement reduces the total net income by all employees and the specific impact depends on the factors that affect the tax burden. It is influenced by various structural elements of tax or insurance and the rations of income to which they are applied (ie exemption or taxation).

In 2014, the European Union and its members agreed to reduce carbon dioxide emissions by 40 percent before 2030. The Bonus-Malus, a feebate tax scheme, was introduced in Sweden in 2018 in the hopes that it would result in lower carbon dioxide emission from Sweden’s transport sector. Sweden’s feebate is a regulatory measure to achieve an efficient cost-constrained environmental policy, thus reduce the negative externalities from the transport sector. Using a Difference-in-Differences approach, this paper aims to determine who benefits from tax incentives created from the implementation of the feebate tax in Sweden using panel data of list prices and vehicle characteristics between 2015 and 2020. The results indicates that there is no long-run price effect when introducing the Swedish feebate tax. Moreover, the results from the additional analysis indicate that the manufacturers’ list price adjustments to the Swedish feebate tax are overshadowed by the introduction of the EU carbon dioxide emission standards because of the close time proximity between the two policy measures. The lack of list price adjustments enables consumers in Sweden to exploit an arbitrage opportunity in that they can gain the entirety of the subsidy but also suffer the entire cost of the malus fees.

Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes. The site value tax is a property tax on the market value of bare land only, exempting improvements. In theory, the site value tax has been championed as the only neutral property tax alternative; however, in actual application, a forest site value tax may prove to be non-neutral and, by certain measures, inequitable. The degree of the tax's neutrality can be linked to the method of tax administration and the ability of assessors to accurately determine bare land market values for a wide range of site qualities. This paper reviews literature on forest property tax alternatives and theoretically examines the efficiency of an applied forest site value tax. The adequacy and equity of a proposed forest site value tax are examined in detail and compared for two study areas: Western Oregon and Alabama; in light of local governmental budget constraints. Although the site value tax may represent a less-distortional vehicle for collecting local taxes, it is unlikely to be politically or administratively feasible. Also, given the existence of other distortions in the economy, a site value tax may not prove to be the most efficient tax in application, despite its neutral properties. / Master of Science

Made available in DSpace on 2016-04-26T20:25:11Z (GMT). No. of bitstreams: 1 iss2005.pdf: 1124516 bytes, checksum: 715c2432b36d257eab548dc7aea4adde (MD5) Previous issue date: 2005-04-11 / The present paper aims to construct the sense and the reach of the material criterion of the hypothesis of tax incidence over services, established by the constitutional competence norm, comparing the concept of services rendered and the infra-constitutional legislation. We must emphasize that the material criterion of the tax incidence of hypothesis over services involves both the concept of services rendered and the services list function and that both have been an object of controversy between legal doctrine and jurisprudence. In view of this, we have proposed the adoption of a new concept of service rendered: the logical-semantic, where to render service is the legal relation that has as aim the action or the effect of serve, provide, give, concede, excuse, give oneself something in activity form, to execute an intellectual work or material construction. Regarding the services list, we have elaborated the comprehension that its function is to establish the criteria so that the events of the real world can be identified by law operators as legal facts. As it composes the incidence hypothesis of an abstract and general norm, the list describes the criteria to the identification of a fact, in other words, connotative. To realize the proposed task on a scientific way, we have started from the analysis of law general categories, stipulating the comprehension of relevant subjects to investigation, as the concepts of Science of Law, positive law, legal system, legal norm and tributary incidence. We have elected the semiotics as theoretical instrument to realize the logical-semantic and pragmatic analysis of the concept of services rendered, list services function and the items described by this list. Finally, we have established the material criterion of the hypothesis of tax incidence as being the legal relation to render services described by the services list introduced on legal ordinance by the Complementary law n. 116/03. / O presente trabalho tem por objetivo construir o sentido e o alcance do critério material da hipótese de incidência do imposto sobre serviços, estabelecido pela norma de competência constitucional, cotejando o conceito de prestação de serviços e a legislação infraconstitucional. Convém ressaltar que o critério material da hipótese de incidência do imposto sobre serviços envolve tanto o conceito de prestação de serviços quanto a função da lista de serviços e que ambos têm sido objeto de polêmica entre a doutrina jurídica e a jurisprudência. Em vista disso propomos a adoção de um novo conceito de prestação de serviço: o lógico semântico, segundo o qual prestar serviços é a relação jurídica que tem como objeto a ação ou o efeito de servir, propiciar, dar, conceder, dispensar, dar de si algo em forma de atividade, executar trabalho intelectual ou obra material. Quanto à lista de serviços, elaboramos o entendimento de que sua função é a de estabelecer os critérios para que os eventos do mundo real possam ser identificados pelos operadores do direito como fatos jurídicos. Na medida em que compõe a hipótese de incidência de uma norma geral e abstrata, a lista descreve critérios para identificação de um fato, ou seja, é conotativa. Para que a tarefa proposta pudesse ser realizada de modo científico, partimos da análise das categorias gerais do direito, estipulando o entendimento sobre temas relevantes para a investigação como os conceitos de Ciência do Direito, direito positivo, sistema jurídico, norma jurídica e incidência tributária. Elegemos a semiótica como instrumental teórico para realizar a análise lógico-semântica e pragmática do conceito de prestação de serviços, da função da lista de serviços e dos itens descritos por essa lista. Finalmente, estabelecemos o critério material da hipótese de incidência tributária como sendo a relação jurídica de prestar serviços descrita pela lista de serviços introduzida no ordenamento

The objective of this dissertation is to develop a model to examine the concept of a “worldwide” tax burden. The notion is that due to differential mobility of factors developed nations may be passing on a share of their tax burden to less developed countries while effectively indulging in a form of tax competition. This is important for many reasons especially since it may affect the distribution of income between countries, and influence the flow of capital. As globalization increases, “the race to the bottom” in taxation (which implies tax-cutting) suggests that these spillovers should be reduced over time. The traditional view of taxation implies that taxation imposes an excess burden and increasing most types of taxes will increase this burden. But for whom does this burden increase? Are developed countries passing on a burden to locations that are less able to shift the burden forward? If this phenomenon of tax spillovers can be quantified, we can examine the extent and nature of shifting of the tax burden. Using a version of the famous general equilibrium model first developed by Prof Harberger in 1962, we analyze the extent of tax spillovers in the presence of a public input in an open economy setting. We model two different taxes, the Capital Income Tax and a Consumption Tax and two different types of expenditure patterns, a government input and a transfer payment. The dissertation answers the following research questions: • Can the extent of tax spillovers be quantified using a general equilibrium model that is not dependent on functional forms? • Does the extent of spillovers depend on the type of tax used? • Does the extent of spillovers depend on the use to which the taxes are put? • What are the policy implications? We find that the tax cutting economy can gain from cutting a distorting tax only when the expenditure pattern is neutral, while imposing a cost to the rest of the world in terms of sources and uses of GDP. When revenues are used to provide productive public goods; neither country gains from tax cuts that lower inputs.

Thesis (Ph. D.) - University of Göttingen, 2004.

Thesis (Ph. D.)--University of Göttingen, 2004. / Description based on print version record.

The three essays of this dissertation inform tax policy design. It is a compilation of empirical and experimental research work. The first and the second essays explore the performance of a recent tax policy reform at the sub-national level in India in terms of revenue efficiency as well as economic efficiency. India is among the only three countries in the world to have adopted a sub-national VAT. Therefore, empirically examining its performance not only improves the understanding of this important tax policy reform but also informs tax policy decision-making at the sub-national level in other developing countries. India transitioned to the state-level VAT between the years 2003 and 2008. Among other things, it was expected to achieve revenue growth and decrease tax cascading on commodities by improving economic efficiency of the indirect tax system. In the first essay, I model the impact of the VAT on revenue by adding revenue dependent administrative and compliance costs associated with taxation to an existing model developed by Keen and Lockwood (2010). The theoretical results show that replacing one type of indirect tax with another improves long-run revenue efficiency only if there is a net decrease in the administrative, compliance and distortionary costs of taxation at the margin. I then compile a unique state-level dataset for the years 1990 to 2010 to determine changes in the long-run revenue efficiency from the use of the VAT. This essay contributes to the literature by extending an existing revenue efficiency model and testing it in the unique situation of India’s sub-national VAT. The results reveal a significant improvement in the long-run revenue efficiency of the sales tax instrument used by state governments. The model implies this improvement is driven by a net fall in the marginal taxation costs from the use of the state-level VAT. This finding has important implications on the role of a sub-national VAT in the future as an effective tax instrument in the developing countries. The second essay appeals to the general theory of tax incidence which suggests that a VAT will have less impact on prices than a traditional turnover tax because the VAT does not “get stuck” in the production process as a turnover tax does. The impact should be larger for goods that have more components to the production process as the tax then “touches” more of the final product. In this essay I measure the change in the level of tax cascading with VAT by using multiple waves of the state- and household-level expenditure surveys. Specifically I test the impact of the VAT on the real consumption of households on a variety of consumption goods. I find the biggest significant decrease in the tax cascading burden of the long-term durable goods which essentially involve the maximum production components. This result is found in the 18 more developed states of India which are the focus of the empirical analysis due to data constraints. The third essay is an experimental research which looks at the influence of institutions on the economic burden of an excise tax. The traditional long-run tax incidence theory establishes that the economic incidence of an excise tax is independent of the assignment of the liability to pay tax. However, the theory is silent on the possible effects of the market institutions on tax incidence. Since all markets need an institution to function and every market institution has its own unique price and quantity determination property, it is important to understand its bearings on the incidence of taxes. Existing experimental research has tested economic incidence under many different market institutions but no previous research systematically analyzes and compares the incidence of a unit tax under two important market institutions we deal with in everyday life. One of these institutions is posted offer which dominates the consumer goods markets in developed countries and the other is double auction which is frequently observed in developing countries. I report a significant impact of these market institutions on tax incidence. In particular, I find that consumers bear a much higher burden of a unit tax in the posted offer markets as compared to the double auction markets and their burden further increases when the liability to pay the tax is on the seller.