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Tax Law (tax + law)
Selected AbstractsConstructing Compliance: Game Playing, Tax Law, and the Regulatory StateLAW & POLICY, Issue 1 2007SOL PICCIOTTO This article proposes a rethinking of approaches to compliance, extending perspectives that view regulation as an interactive or reflexive process mediated by sociolinguistic practices. These suggest that the meaning of rules is not fixed ex ante, but may emerge and change through such interactions, which therefore actually help to construct what it means to comply. The analysis supports proposals to base tax law on purposive general principles combined with detailed rules. However, it suggests that this should be the approach adopted for the tax code as a whole, instead of focusing mainly on the merits of a general anti-avoidance principle, as some of the recent debates have done. The article explores the question of interpretation of rules and the problem of avoidance and game playing. It reexamines the issue of the indeterminacy of rules and relocates it within the context of professional and regulatory practices, suggesting that it is these interactions that construct the meaning of rules and hence of compliance. The analysis is applied to income taxation, to sketch out how the international tax system has been constructed through the interaction of contending views of fairness in the allocation of tax jurisdiction, while in the process becoming refined into a formalist and technicist process of game playing. It argues that the central factor in this process has been the inherent contestability of the core concepts of international taxation, the rules on corporate residence and source of income. The article concludes by considering some of the current proposals for improving tax compliance, in particular by reducing complexity, improving clarity, and the use of broad principles. [source] Does Work Always Pay in Germany?GERMAN ECONOMIC REVIEW, Issue 3 2010Christoph Scheicher Equity; redistribution; social insurance; taxes Abstract. Income redistribution in Germany is the result of a combination of several redistribution instruments: there is a complex income tax law, different obligatory social insurances and supplementary benefits. This paper estimates income redistribution by quantile regression, using German EVS data. Two results are obtained: income after redistribution does not always increase in line with income before redistribution, i.e. for people with a low income before redistribution, it does not make sense to increase their efforts, since more work means less earnings. Further, an increasing redistribution rate for higher incomes is not always observable from the data. [source] (A-)typical and (in-)secure?INTERNATIONAL SOCIAL SECURITY REVIEW, Issue 4 2008"non-standard" forms of employment in Europe, Social protection Abstract Atypical forms of employment (part-time work, mini-jobs, fixed-term contracts and solo self-employment) have gained in importance overall in recent years in many European countries. They are often part of an irregular career pattern and carry a high risk of unemployment. In a 6-country comparison (Germany, the United Kingdom, the Netherlands, Italy, Denmark and Poland) we consider whether and in what way national social protection laws cover the various forms of non-standard employment and the specific risks these entail. Significant variations were found in coverage standards and practices between countries as well as substantial variability within countries in their responses to different types of non-standard employment. A need for further and improved coordination of both social legislation and tax law is identified. [source] Tax Motivated Income Shifting and Korean Business Groups (Chaebol)JOURNAL OF BUSINESS FINANCE & ACCOUNTING, Issue 5-6 2009Kooyul Jung Abstract:, This paper examines tax-induced income shifting behavior among affiliated firms in Korean business groups (chaebols). Korean corporate income tax law does not require consolidated tax returns, and business groups with a large number of affiliated member firms have incentives to shift income across member firms to reduce the overall taxes of the group. For a large number of Korean companies that are subject to external audits, we perform univariate and multivariate regression analyses on the income shifting behavior of chaebol firms compared with non-chaebol control firms. Our evidence suggests that tax-motivated income shifting activities exist among chaebol firms, and that the extent of income shifting is found to depend on its effect on non-tax cost factors such as the earnings, leverage, and cash flow rights of the controlling shareholders. We also find that income shifting is more pronounced in chaebol firms where the control-cash flow divergence is relatively large, suggesting that income shifting is affected by the controlling shareholders' opportunism. Our study provides some insights on the intra-group income shifting activities where research is limited. [source] Modernization of Tax Administrations and Optimal Fiscal PoliciesJOURNAL OF PUBLIC ECONOMIC THEORY, Issue 6 2009MARTIN BESFAMILLE Since Sandmo (1981), many articles have analyzed optimal fiscal policies in economies with tax evasion. All share a feature: they assume that the cost of enforcing the tax law is exogenous. However, governments often invest resources to reduce these enforcement costs. In a very simple model, we incorporate such investments in the analysis of an optimal fiscal policy. We characterize their optimal level and we show numerically how they interact with the other dimensions of the optimal fiscal policy. Finally, we highlight the differences between our results and those obtained in a model without investment in the tax administration. [source] Constructing Compliance: Game Playing, Tax Law, and the Regulatory StateLAW & POLICY, Issue 1 2007SOL PICCIOTTO This article proposes a rethinking of approaches to compliance, extending perspectives that view regulation as an interactive or reflexive process mediated by sociolinguistic practices. These suggest that the meaning of rules is not fixed ex ante, but may emerge and change through such interactions, which therefore actually help to construct what it means to comply. The analysis supports proposals to base tax law on purposive general principles combined with detailed rules. However, it suggests that this should be the approach adopted for the tax code as a whole, instead of focusing mainly on the merits of a general anti-avoidance principle, as some of the recent debates have done. The article explores the question of interpretation of rules and the problem of avoidance and game playing. It reexamines the issue of the indeterminacy of rules and relocates it within the context of professional and regulatory practices, suggesting that it is these interactions that construct the meaning of rules and hence of compliance. The analysis is applied to income taxation, to sketch out how the international tax system has been constructed through the interaction of contending views of fairness in the allocation of tax jurisdiction, while in the process becoming refined into a formalist and technicist process of game playing. It argues that the central factor in this process has been the inherent contestability of the core concepts of international taxation, the rules on corporate residence and source of income. The article concludes by considering some of the current proposals for improving tax compliance, in particular by reducing complexity, improving clarity, and the use of broad principles. [source] Tax credits, insurance, and the use of medical careCANADIAN JOURNAL OF ECONOMICS, Issue 2 2005Michael Smart Little is known about the effects of such tax measures on individual behaviour, in contrast to the extensive research on the tax exemption for employer-provided health insurance. In this paper, we exploit variation in the after-tax cost of health expenditures under the tax law to estimate the tax price elasticity of demand for prescription drugs, health insurance, and other eligible expenditures. We find evidence of moderate to large tax price elasticities, compared with traditional point-of-service price elasticity estimates , despite the apparent differences in the way tax subsidies are experienced by consumers. In contrast, we find no evidence the tax subsidy affects demand for health insurance on the intensive margin, which we show is consistent with the theory of optimal self-insurance. We discuss the implications of our results for recent proposals to reform public and private health insurance systems. JEL classification: I1, H2 Crédits d'impôt, assurance et l'utilisation des soins médicaux., Les systèmes d'impôt sur le revenu des particuliers au Canada, aux Etats-Unis et ailleurs permettent des déductions ou crédits d'impôt pour les dépenses directes en soins de santé assumées par les particuliers ou pour les primes d'assurance privée. On connaît mal les effets de ces mesures fiscales sur le comportement des personnes par comparaison avec les résultats extensifs de la recherche sur les effets des exemptions fiscales pour l'assurance santé fournie par les employeurs. Dans ce texte, on utilise la variation dans le fardeau des dépenses pour la santé après impôt selon les diverses juridictions pour évaluer l'élasticité de la demande de médicaments d'ordonnance, de l'assurance santé, et d'autres dépenses éligibles en réponse à des différences de prix fiscaux. On découvre que l'ordre de grandeur des élasticité se situe entre modérée et grande quand on les compare aux évaluations des élasticités traditionnelles de la demande aux points de service par rapport aux prix , et ce malgré les différences apparentes dans les expériences de ces subventions fiscales pour les consommateurs. D'autre part, on ne trouve pas de support pour l'hypothèse que les subventions fiscales affectent la demande d'assurance santéà la marge intensive , ce qui concorde bien avec ce que nous enseigne la théorie de l'auto-assurance optimale. On discute les implications de ces résultats pour certaines réformes récentes proposées aux systèmes d'assurance santé privés et publics. [source] | ||||||||||