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Revenue Losses (revenue + loss)
Selected AbstractsDoes Germany Collect Revenue from Taxing the Normal Return to Capital?,FISCAL STUDIES, Issue 4 2005Johannes Becker Abstract A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a maximum revenue loss of 1.6 per cent of annual GDP. In some years, we even find tax revenue gains. This implies that the current tax system collects little revenue from taxing the normal return to capital. Based on these results, we calculate a macroeconomic measure of the effective tax rate on capital income. [source] Risk management for targeting customs controls in developing countries: a risky venture for revenue performance?PUBLIC ADMINISTRATION & DEVELOPMENT, Issue 2 2005Anne-Marie Geourjon Abstract Customs authorities in developing countries are often reluctant to forget systematic inspections for fear of risking revenue loss. Such physical inspections however, impede rather than facilitate trade. Control selectivity is therefore a key issue in customs administration reform. This paper shows how a sophisticated risk management method can facilitate trade by automatically and rationally selecting transactions, with the end result of actually enhancing revenue performance. Copyright © 2005 John Wiley & Sons, Ltd. [source] Who Benefits from the Reform of Pension Taxation in Germany?,FISCAL STUDIES, Issue 1 2007Hans Fehr The present paper quantifies the revenue, distributional and efficiency effects of the recent reform of pension taxation in Germany. The starting point is the new legislation, which has introduced a switch to the deferred taxation of retirement benefits starting in 2005. We compare this reform with an alternative transition proposed by the Federation of German Pension Insurance Institutes (VDR), where double taxation is avoided at the cost of higher revenue losses. Our simulations indicate significant growth and efficiency gains from the new tax legislation. Winners from the reform are mainly younger workers, while older workers, civil servants and the self-employed will lose. The VDR proposal would have resulted in higher efficiency gains, but also in stronger distributional consequences. [source] Does Germany Collect Revenue from Taxing the Normal Return to Capital?,FISCAL STUDIES, Issue 4 2005Johannes Becker Abstract A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a maximum revenue loss of 1.6 per cent of annual GDP. In some years, we even find tax revenue gains. This implies that the current tax system collects little revenue from taxing the normal return to capital. Based on these results, we calculate a macroeconomic measure of the effective tax rate on capital income. [source] The Revenue Impact of Repeated Tax AmnestiesPUBLIC BUDGETING AND FINANCE, Issue 3 2007HARI SHARAN LUITEL Proponents argue that tax amnesties raise revenue both in the short and long run, by bringing former nonfilers back into the tax system. Opponents contend that amnesties produce little short-run revenue and weaken incentives for long-run tax compliance. However, over the last 21 years, 27 states offered tax amnesties for a second or third time. While previous research has estimated the impact of specific tax amnesties, none have estimated how the impact changes when offered repeatedly. We find that these additional tax amnesties generate less short-run revenue than predecessors and tend to magnify revenue losses associated with disincentives for long-run tax compliance. [source] | ||||||||||