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Tax Base Diversification as an Enforcement Tool
We examine when it is optimal to employ sales or VAT-type taxes as complements to a labor income tax. We find a Ramsey-type result in which each tax instrument should be imposed in inverse proportion to the combined elasticity of real and avoidance responses to the respective tax. Contrary to some prior results, we find that sales-type taxes are optimally non-zero across a variety of settings, and in particular when the (weighted) elasticity of taxable income with respect to the wage tax is greater than the cross-elasticity of taxable income with respect to the sales tax. We argue this parameter should be of key interest for empirical research, and conduct some exploratory studies in which we estimate it using changes in California local sales taxes and EU VAT rates. Our estimates generally suggest non-zero consumption taxes would be efficient.
Language:
English
Shaikhraziev V. E., Вестник Воронежского государственного университета. Серия: Право 2024 № 4 (59) С. 161–166
The author of this article is analyzing the position of Supreme Court of the Russian Federation from 2020 and 2021, according to which, in case of insolvency of the pledgor after the pledged item is sold, fi rst of all, VAT claims related the pledged item must be paid. And only after such payment claims ...
Added: May 9, 2025
Bogachev T., Popova S., Математические заметки 2021 Т. 109 № 2 С. 170–179
We consider the problem of maximization of an integral functional on the space of increasing functions, which is motivated by economic concerns for tax mechanisms optimization. An analytical description of the optimal value is obtained, as well as an approximation method for finding the solution. ...
Added: February 13, 2021
Mrkývka P., Gliniecka J., Tomášková E. et al., Masaryk University, 2020.
The conference was co-organised by the Center, the Department of Financial Law, Faculty of Law and Administration, University of Gdańsk, and the Department of Financial Law and Economics, Faculty of Law, Masaryk University in Brno. The cooperation of both departments has been ongoing for several years. On 24 November 2015, they signed a cooperation agreement. ...
Added: December 23, 2020
Kopina A. A., Кикавец В. В., Финансовое право 2018 № 12 С. 19–21
The article deals with the problems of paying VAT in the contract system in procurement in the context of the transition to an increased rate. Based on the presented approaches and explanations of the federal bodies of executive power in order to respect the balance of public and private financial interests, the authors give possible ...
Added: December 22, 2020
Кучеров И. И., Хаванова И. А., Вестник Пермского университета. Юридические науки 2017 № 35 С. 66–72
Introduction: the article is devoted to the analysis of the legal nature of alternative means of payment (for the purposes of taxation), in particular bitcoin, and to the study of tax consequences of their usage (theoretical and legal aspects). The academic interest of the authors is connected with law enforcement problems, which take their origin ...
Added: November 24, 2020
Антонов Д. Г., Региональная энергетика и энергосбережение 2018 № 5 С. 66–67
Analysis of opportunities to improve the efficiency of budget expenditures by implementing energy and energy saving subjects of their tax rights ...
Added: October 28, 2020
Tiutiuriukov V., Тютюрюков Н. Н., Гребенщиков Э. С., Финансы 2019 № 12 С. 29–34
While having different potentials of industrial development and human potential development, both Russia and China strive to achieve certain social and economic goals using, inter alia, tax instruments. The authors review the Chinese tax reform of 2018-2019 and compare its measures with Russian solutions in the similar areas. It appears that the Chinese tax reform ...
Added: December 9, 2019
Mamedli M., Норкина О.А., Журнал Новой экономической ассоциации 2019 № 3(43) С. 34–56
One of the key issues of optimal fiscal policy is public goods financing. Financial repression is commonly used by governments as an implicit taxation of financial sector along with explicit labor and capital taxes. In this paper we consider the optimal choice of benevolent government in an overlapping generations’ model with an endogenous labor supply ...
Added: October 28, 2019
Tiutiuriukov V., Тютюрюков Н. Н., Тернопольская Г. Б., Финансы 2016 № 4 С. 56–59
This article discusses the use of public finance to reindustrialize Russian economy. The authors focus on the growing wear and tear of fixed assets, which damages the competitiveness of the Russian economy (even compared to other CIS economies). They show how a proper implementation of changes to corporate profits tax (CPT) may improve the situation ...
Added: October 2, 2018
Tiutiuriukov V., Тютюрюков Н. Н., В кн.: Научные труды Вольного экономического общества России. Том двести второй (Т.202)Т. 202.: М.: Вольное экономическое общество России, 2016. С. 189–201.
Since 2008 EAEU Member States have been making steps towards harmonization of tax systems. However, only small part of VAT regulations underwent harmonization so far. In this article, the authors analyze VAT regulations of EAEU Member States and data on VAT proceedings to the budgets. This analysis shows a degree of divergence of VAT regimes ...
Added: October 2, 2018
Kuchumova (Paramonova) Y. A., International Tax and Public Finance 2018 Vol. 25 No. 4 P. 841–866
The suspension of a driver’s license or the revocation of a passport or a professional license are used by the tax authorities as sanctions for failure to comply with tax obligations and are referred to as collateral tax sanctions. In this paper, I propose a new rationale for why it may be beneficial to use ...
Added: October 1, 2018
Sanina A., Balashov A., , in: Global Encyclopedia of Public Administration, Public Policy, and Governance (2018).: Cham: Springer, 2018. P. 1–7.
The article covers the problem of the illegal evasion of taxes by individuals or organizations (corporations), commonly associated with the informal economy and sometimes with the criminal behavior of the entrepreneurs. ...
Added: January 29, 2018
Kuchumova (Paramonova) Y. A., / NRU Higher School of Economics. Series WP BRP "Economics/EC". 2017. No. WP BRP 181/EC/2017.
The suspension of a driver's license, the revocation of a passport or a professional license are used by the tax authorities as sanctions for failure to comply with tax obligations and are referred to as collateral tax sanctions. In this paper, I propose a new rationale for why it may be beneficial to use collateral ...
Added: December 4, 2017
Tiutiuriukov V., В кн.: Финансовый контроль в сфере публичных и частных финансов: Материалы Международной научно-практической конференции. Москва, 25 ноября 2016 г.: М.: Российский государственный университет правосудия, 2017. С. 366–374.
While policymakers use taxes for the regulation of the economy, they often neglect the feedback mechanism, offered by the tax statistics. The author analyzes the dynamics of vAT revenues un EAEU Member States and shows the differences in approach to regulation of real and financial sectors, ta control, business support and presentation of tax statistics. ...
Added: October 11, 2017
Tyutyuryukov V., NISPACee Journal of Public Administration and Policy 2016 Vol. IX No. 2 P. 239–269
While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes the tax benefits in use. However, the author believes that policymakers neglect the feedback mechanism, offered by the tax statistics – the signal function of the taxes. The author shows, on the ...
Added: September 28, 2017
Lipatnikov V. S., В кн.: Экономика и менеджмент в условиях глобальной конкуренции: проблемы и перспективы.: СПб.: Издательство Политехнического университета, 2016. С. 371–392.
The article presents an overview of major researches about VAT administration efficiency and quality. Put forward a hypothesis to test based on regression analysis of the efficiency and quality of VAT administration in countries worldwide. A regression analysis confirmed the loyalty hypotheses. ...
Added: March 1, 2017
Radionov S., Pospelov I. G., HSE Economic Journal 2015 Vol. 19 No. 3 P. 386–394
We consider standard monopolistic competition models in the spirit of Dixit
and Stiglitz or Melitz with aggregate consumer's preferences defined by two well known classes of utility functions – the implicitly defined Kimball utility function
and the variable elasticity of substitution utility function. These two classes gene ralize classical constant elasticity of substitution utility function and overcome its
lack of ...
Added: October 18, 2015