nep-pbe New Economics Papers
on Public Economics
Issue of 2008‒12‒21
six papers chosen by
Oliver Budzinski
Philipps-University of Marburg

  1. Tax quota development in the Czech Republic and in the European Union By Szarowska, Irena
  2. Reforming the tax system in Japan to promote fiscal sustainability and economic growth By Randall Jones; Masahiko Tsutsumi
  3. Tax Reforms in Ghana Creation Date: 2005 By Osei, Robert; Quartey, Peter
  4. Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context By Paliu-Popa, Lucia
  5. International Taxation and Multinational Firm Location Decisions By Salvador Barrios; Harry Huizinga; Luc Laeven; Gaëtan Nicodème
  6. The role of e-government in the rise of administrative efficiency By Vatuiu, Teodora

  1. By: Szarowska, Irena
    Abstract: Eurostat and OECD regularly publish data concerning a tax burden in particular countries. Tax quota (compound tax quota) is used as a basic international comparative indicator, which determines a ratio of taxes in the gross domestic product. This indicator is a subject of interest even in discussions concerning the tax harmonization of the European Union, which objective is to make taxes not to be a barrier of free movement of people, capital, goods and services among states and also to prevent tax evasions. This paper describes a basic conception of the indicator, points out methodical differences in the calculation of the tax quota and analyses the development of the tax quota in the Czech Republic and in the European Union. The objective is as well to verify a hypothesis that a value of the tax quota is decreasing in time and indirect taxes currently outweigh direct ones.
    Keywords: tax; tax quota; direct taxes; indirect taxes; tax harmonization
    JEL: E62 H20 F2
    Date: 2008
  2. By: Randall Jones; Masahiko Tsutsumi
    Abstract: Tax reform is an urgent priority, as Japan needs as much as 5% to 6% of GDP of additional government revenue just to stabilise public debt, which has risen to 180% of GDP. In addition to raising revenue, tax reform should promote economic growth, address the deterioration in income distribution and improve the local tax system. Additional revenue should be obtained primarily by increasing the consumption tax rate, currently the lowest in the OECD area, while broadening the personal and corporate income tax bases. The corporate tax rate, now the highest in the OECD area, should be cut to promote growth, while eliminating aspects of the tax system which discourage labour supply and distort the allocation of capital. Japan should also consider introducing an Earned Income Tax Credit to promote equity. The local tax system should be simplified, increasing reliance on existing taxes on property, income and consumption. <P>Réformer la fiscalité au Japon pour promouvoir la viabilité budgétaire et la croissance économique <BR>La réforme fiscale est une priorité urgente : l’État japonais doit se procurer des recettes supplémentaires à hauteur de 5 à 6 % du PIB pour simplement stabiliser la dette du pays, qui atteint désormais 180 % du PIB. Au-delà de cette progression des ressources, la réforme fiscale devrait promouvoir la croissance économique, faire face à la dispersion croissante de la distribution des revenus et améliorer la fiscalité locale. Les recettes supplémentaires devraient provenir pour l’essentiel d’une augmentation du taux de la taxe sur la consommation, qui est actuellement le plus faible de toute la zone OCDE, et de l’élargissement des bases d’imposition des revenus des personnes physiques et morales. Les autorités devraient abaisser le taux de l’impôt sur les sociétés, aujourd’hui le plus élevé des pays membres de l’OCDE, afin de promouvoir la croissance, et supprimer les mécanismes fiscaux qui sont préjudiciables à l’offre de main-d’oeuvre et perturbent les affectations de capital. Le Japon devrait aussi envisager, pour favoriser l’équité, l’instauration d’un crédit d’impôt sur le revenu d’activités professionnelles. La fiscalité locale devrait bénéficier de mesures de simplification et s’appuyer davantage sur les impôts et taxes déjà en vigueur en matière foncière et immobilière, ainsi que sur les revenus et sur la consommation.
    Keywords: fiscalité, tax reform, participation rates, impôt sur le revenu, dépense fiscale, property tax, female employment, taxe foncière, activité des personnes sur le marché du travail, taxe à la consommation, fiscalité locale, local taxes, réformes du système des impôts, labour tax wedge, personal income tax, corporate income tax, impôt sur les profits, consumption tax, tax expenditures, tax progressivity, progressivité de l’impôt
    JEL: H20 H22 H23 H24 H25
    Date: 2008–12–01
  3. By: Osei, Robert; Quartey, Peter
    Keywords: tax reforms, poverty, Ghana
  4. By: Paliu-Popa, Lucia
    Abstract: The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known in our country as a modern financing technique for investments, beeing thus an alternative of economical entities financing. Starting from the rules imposed to nobanking financial institutions which evolve the credit activity through leasing, related to organization and their operation, in this work i will try to do a parallel between the topic registration accounting system and the system used before the 1 st january 2006, both to lodger and to owner, by studing the influence made on the balance sheet situations and the account of profit and loss, pointing also the taxing dificulties appeared same time with Romania adherence to European Union, related to profit taxation, value added tax, and the local duties, to the entities level which achieve leasing operations or acquire fixed assets in leasing conditions.
    Keywords: leasing; profit taxation; value added tax; the local duties
    JEL: O23 M41 H87 H3
    Date: 2008–03–05
  5. By: Salvador Barrios (European Commission.); Harry Huizinga (Tilburg University and CEPR.); Luc Laeven (International Monetary Fund and CEPR.); Gaëtan Nicodème (Centre Emile Bernheim, Solvay Business School, Université Libre de Bruxelles, Brussels, European Commission, CESifo and ECARES.)
    Abstract: Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent firms tend to be located in countries with a relatively low taxation of foreign-source income. Overall, our results show that parent-country taxation – despite the general possibility of deferral of taxation until income repatriation – is instrumental in shaping the structure of multinational enterprise.
    Keywords: corporate taxation, dividend withholding taxation, location decisions
    JEL: F23 G32 H25 R38
    Date: 2008–12
  6. By: Vatuiu, Teodora
    Abstract: The aim of e-Government - one of the key objectives laid out in the Commission's i2010 Action plan - is to bring administrations closer to citizens and businesses by providing online public services e-Government refers to the provision of online public services to citizens and businesses. Services for citizens include registration to government services such as health care, education or employment benefits. For businesses, e-Government services can take the form of online alerts for public procurements or funding opportunities as well as information and support on applicable legislation in a given sector.
    Keywords: [e-government] [administrative efficiency]
    JEL: D73 D8 A10
    Date: 2008–10–14

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