nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2012‒12‒10
seven papers chosen by
Alexander Harin
Modern University for the Humanities

  1. How does Economic Integration Change Personal Income Taxation? Evidence from a new Index of Potential Labor Mobility By Protte, Benjamin
  2. Cross-Border Shopping and the Atkinson-Stiglitz Theorem By Sebastian G. Kessing; Bernhard Koldert
  3. Petroleum Tax Policy in Russia By Yuri Bobylev
  4. Der Einkommenssteuertarif verteilt stärker um als je zuvor: Eine Simulationsanalyse By Brügelmann, Ralph; Schaefer, Thilo
  5. Effectiveness of Tax and Price Policies for Tobacco Control By WHO
  6. Indirect Taxation and Privatization in a Model of Government's Preference By Choi, Kangsik
  7. What Drives Tax Morale? By Christian Daude; Hamlet Gutiérrez; Ángel Melguizo

  1. By: Protte, Benjamin
    Abstract: In this paper, I estimate the effect of increasing labor mobility on personal income tax schedules. I combine rich data on effective personal income tax levels in a panel of OECD countries for the period 1986-2005 with a new Index of Potential Labor Mobility. This index allows to tackle issues of reverse causality and potentially confounding effects from strategic competition. Estimates show that increasing labor mobility accounts for a considerable part of lower tax burdens. Furthermore, the reduction is found to be constant across brackets of taxable income.
    Keywords: Personal Income , Taxation , Economic Integration , Labor Mobility
    JEL: H24 F22 J61
    Date: 2012
  2. By: Sebastian G. Kessing; Bernhard Koldert
    Abstract: We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the effciency of information-constrained tax-transfer policies, and that indirect taxes should not be differentiated across goods, is shown to hold in this case. This result is derived for symmetric as well as for asymmetric countries. However, if the tax system must contain elements of indirect taxation, differentiated indirect tax rates arise in the equilibrium and restricting differentiated indirect taxation can be welfare-increasing.
    Keywords: Cross-border shopping, Atkinson-Stiglitz theorem, tax competition, direct and indirect taxes
    JEL: H21 F15
    Date: 2012
  3. By: Yuri Bobylev (Gaidar Institute for Economic Policy)
    Abstract: Petroleum complex is Russia’s basic economic sector which is playing a leading role in providing the state budget revenues. This paper is dedicated to the main issues of the government petroleum tax policy in Russia. The author analyses the outcome of the implemented petroleum tax reform and possible measures designed for further taxation improvement in this sector.
    Keywords: Russian economy, oil production, oil export, oil prices
    JEL: L71 L72
    Date: 2012
  4. By: Brügelmann, Ralph; Schaefer, Thilo
    Abstract: Im Vorfeld der Bundestagswahl 2013 findet in Deutschland eine intensive Debatte über die Umverteilungswirkung der Einkommensteuer statt. Insbesondere mit der Senkung des Spitzensteuersatzes auf zwischenzeitlich 42 und nun 45 Prozent wird eine überproportionale Bevorzugung hoher Einkommen assoziiert. Dadurch wird die Diskussion unzulässig verkürzt. Denn auch der übrige Tarifverlauf hat großen Einfluss auf die Progressivität und die Umverteilungswirkung der Einkommensteuer. Außerdem hat die Festlegung eines nominalen Einkommens für die Anwendungen eines bestimmten Steuersatzes je nach Preisniveau eine völlig andere Bedeutung. Deshalb haben wir die Einkommensteuertarife von 1962, 1995, 1998 und 2011 in konstanten Preisen miteinander verglichen. Die Preisbereinigung erfolgte auf Basis der Verbraucherpreise. Diese, auf die einheitliche Preisbasis von 2011 umgerechneten Tarife, wurden auf die auf 2011 fortgeschriebenen faktisch anonymisierten Daten aus der Lohn und Einkommensteuerstatistik 2004 (FAST 2004) an gewendet. Auf diese Weise lassen sich die Aufkommens- und Umverteilungswirkungen der ausgewählten Tarife zuverlässig beurteilen. Dabei zeigt sich, dass der Tarif des Jahres 2011 zwar das geringste Steueraufkommen generiert, gleichzeitig aber die größte Umverteilungswirkung hat. -- With the federal election forthcoming in 2013 a lively debate about the redistributive effects of the personal income tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the discussion. This way, all other parameters of the tariff function and their influence on progressivity as well as on the redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely different impact depending on t he respective price level. For these reasons we carry out a comparison of the income tax tariffs of 1962, 1995, 1995 and 2011 in constant prices. Deflation is based on the consumer price index. All those tariffs were recalculated for the price level of 2011 and consecutively applied on the income tax base. The latter is derived from income tax micro data (FAST 2004) which is updated to the 2011 level. Our analysis shows that the income tax schedule of 2011 generates the lowest tax revenues but has at the same time the highest redistributive impact.
    Keywords: Einkommensteuer,Umverteilung,Mikrosimulation,Personal Income Tax,Redistribution,Microsimulation
    JEL: C63 H24
    Date: 2012
  5. By: WHO
    Abstract: This new volume of the IARC Handbooks of Cancer Prevention in Tobacco Control presents a critical review and evaluation of the evidence by 25 international experts from twelve countries on the economics, epidemiology, public policy and tobacco control aspects of tax and price policies. The working group draws conclusions about the effectiveness of tax and price measures to control tobacco use in the population. The Handbook covers an overview of tobacco taxation; industry pricing strategies and other industry initiatives diluting the effects of taxes on consumption; tax, price and aggregated demand for tobacco, as well as demand at the individual level in adults, young people and the economically disadvantaged; tax avoidance and tax evasion and the economic and health impacts of tobacco taxation. This body of evidence and the consensus evaluation of 18 concluding statements on the impact of interventions to increase the price of tobacco products, can assist policy makers, government officials, evaluators and researchers working in tobacco control and disease prevention, to base their decisions on the latest scientific evidence.
    Keywords: Public Health
    Date: 2012–01–31
  6. By: Choi, Kangsik
    Abstract: By introducing the government's preference for tax revenues into unionized mixed duopolies, this paper investigates how the preference can change the government's choice of tax regimes between ad valorem and specific taxes. Main results are as follows. Given that one of the tax regimes is predetermined, privatization never improves welfare and privatization is preferable for the government when it emphasizes its tax revenue. However, when the tax regime is {\it endogenously} determined by the government, privatization is preferable from the viewpoint of social welfare if the government heavily emphasizes its tax revenue. Thus, there are conflicts of interest between the public firm and the government: If it heavily emphasizes its tax revenue, then the government always has the incentive to levy specific tax, while the public firm has the incentive to be levied by ad valorem. However, there are no conflicts of interest between the public firm and the government when the government levies the specific tax if the government less emphasizes its tax revenue. Interestingly, the government never has the incentive for privatization if the government considers either tax as an option.
    Keywords: Ad Valorem; Specific Tax; Government's Payoff; Social Welfare; Privatization
    JEL: C79 J51 L13 L33 D43 H44
    Date: 2012–11–30
  7. By: Christian Daude; Hamlet Gutiérrez; Ángel Melguizo
    Abstract: This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of tax morale. In terms of institutional determinants, it finds that the satisfaction with democracy, trust in government and the satisfaction with the quality of public services plays an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area.<BR>Cet article propose une revue de la littérature existante et apporte de nouveaux éléments empiriques sur la base de données provenant de la World Values Survey, sur les déterminants de la morale fiscale dans le monde, et dans les pays en développement en particulier. Il montre que les facteurs socio-économiques tels que l’âge, la religion, le genre, la situation professionnelle et la réussite scolaire ont un effet significatif sur le degré de morale fiscale des individus. Concernant les déterminants institutionnels, l’article montre que le degré de morale fiscale des individus dépend également du niveau de satisfaction avec le système démocratique, de confiance dans le gouvernement et de satisfaction quant à la qualité des services publics. L’article conclut en proposant des pistes/orientations futures de recherche et des recommandations politiques dans ce domaine.
    Keywords: tax policy, developing countries, tax morale, politique fiscale, pays en développement, morale fiscale
    JEL: E62 I38 P16
    Date: 2012–11–23

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