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坂爪（2022）では、子育て支援として育児サービス利用の補助を取り上げたが、本稿では、児童手当を取り上げ、支援が既婚者の子ども数と独身者の結婚選択に与える影響に関してモデルを用いてシミュレーション分析を行う。その上で、独身者が結婚したことにより増加する子ども数も考慮して、児童手当が総子ども数（既婚者の子ども数と独身者が結婚したことにより増加する子ども数を合計したもの）に与える影響を明らかにする。晩婚化・非婚化問題が深刻な日本において少子化を止めるには、結婚している夫婦の子ども数を増やすだけでなく、結婚する人を増やす必要がある。本稿のモデルは基本的にはBecker（1965）の家計内生産に関するモデルを参考にするが、以下の2点が先行研究と異なる。まず、独身者をモデルの中に入れ、児童手当が既婚者の出生に与える影響だけでなく、独身者の結婚に与える影響も分析する点である。次に、対策の税財源が、労働所得税と消費税でファイナンスされる2ケースについて分析する点である。本稿の分析から得られる主な結果は以下のようになる。所得税と消費税ともに、児童手当をある水準まで引き上げないと結婚を促進する効果はない。ただし、その水準まで引き上げると、結婚は大きく促進され、総子ども数は大幅に増加する。しかし、それ以上の引き上げは、個人および社会全体の経済厚生を大幅に低下させる。そして、結婚や出生を促進させる効果も社会全体の経済厚生へのマイナスの影響も、消費税を財源とするほうが大きくなる。 This study aims to analyze theoretically the effect of the childrenʼs allowance on the birth of married people and the marriage of single people. Moreover, in consideration of the number of children increased by the marriage of single people, we analyze the effect of the measures on the number of children in society. Our model follows Becker (1965), but the following two points are different from previous studies. First, we put single people in the model and analyze not only the effect of the measures on the birth of married people, but also on the marriage of single people. Second, we analyze two cases where the financial resources of the measures are financed by labor income tax and consumption tax. Our model shows that in both above two cases there in no effect of promoting marriage unless the childrenʼs allowance is increased to a certain level. Increasing the allowance to that level will significantly increase the total number of children.

This study investigates indirect tax shocks' influences on GDP and inflation in Iran’s economy, using a DSGE (Dynamic Stochastic General Equilibrium) model. The results indicate that a shock cause equal to one standard deviation in tax on consumption can reduce GDP by 0.006% and inflation by 0.018%. Also, a shock in the import tax causes the GDP to decrease by 0.089% due to the decrease in demand for imported goods. Moreover, imported goods reduce by 0.4% with the occurrence of import tax shock; meanwhile, inflation increases by 0.89% in the short term. Accordingly, a possible reform for indirect taxes should be more carefully considered., Bu çalışma, İran ekonomisinde dolaylı vergi şoklarının GSMH ve enflasyon üzerindeki etkilerini bir DSGD (Dinamik Stokastik Genel Denge) modeli kullanarak incelemektedir. Sonuçlar, tüketim vergisindeki standart sapmaya eşit bir şok nedeninin GSMH'yı %0,006 ve enflasyonu %0,018 azaltabileceğini göstermektedir. İthalat üzerinden alınan vergilerdeki bir şok ise, ithal mallara olan talebin azalması nedeniyle GSMH'nın %0,089 oranında düşmesine neden olmaktadır. Ayrıca, ithalat üzerinden alınan vergi şokunun meydana gelmesiyle ithal mallar %0,4 oranında azalırken; enflasyon kısa vadede %0,89 artmaktadır. Bu bağlamda, dolaylı vergiler için olası bir reform çalışması yapılırken daha dikkatli bir şekilde konu ele alınmalı ve tartışılmalıdır.

We develop a general theory of state-dependent fiscal multipliers in a framework featuring interaction between two empirically relevant goods market frictions: idle productive capacity and unsatisfied demand. Our key novel finding is that the source of economic fluctuations determines the cyclicality of fiscal multipliers. Policies that stimulate aggregate demand, such as government spending and consumption tax cuts, have multipliers that are large in demand-driven recessions, but small and possibly negative in supply-driven downturns. On the other hand, policies that boost aggregate supply, such as cuts in taxes on labor income and firms’ payroll and sales, are ineffective in demand-driven recessions, but powerful if the downturn is driven by supply factors. Spending austerity, implemented by a reduction in government consumption, can be the policy with the largest multiplier in severe supply-side recessions and demand-driven booms, provided elasticities of labor demand and supply are sufliciently low. We obtain model-free empirical support for our theoretical predictions by using a novel econometric specification that allows us to estimate spending and tax cut multipliers in recessionary and expansionary episodes, conditional on those being either demand- or supply-driven.

本稿では、育児サービス利用補助が既婚者の子供数と独身者の結婚選択に与える影響に関してモデルを用いてシミュレーション分析を行う。その上で、独身者が結婚したことにより増加する子供数も考慮して、育児サービス利用補助が総子供数（既婚者の子供数と独身者が結婚したことにより増加する子供数を合計したもの）に与える影響を明らかにする。晩婚化・非婚化問題が深刻な日本において、少子化を止めるには、結婚している夫婦の子供数を増やすだけでなく、結婚する人を増やす必要がある。本稿のモデルは基本的にはBecker（1965）の家計内生産に関するモデルを参加にするが、以下の2点が先行研究と異なる。まず、独身者をモデルの中に入れ、子育て支援が既婚者の出生に与える影響だけでなく、独身者の結婚に与える影響も分析する点である。次に、対策の税財源が、労働所得税と消費税でファイナンスされる2ケースについて分析する点である。本稿の分析から得られる主な結果は以下のようになる。所得税と消費税ともに、育児サービス利用補助率をある水準まで引き上げると、結婚は大きく促進され、総子供数は大幅に増加し、社会全体の経済厚生も上昇する。しかし、それ以上の引き上げは総子供数を増加させる一方で、社会全体の経済厚生を低下させる。そして、結婚や出生を促進させる効果も社会全体の経済厚生へのマイナスの影響も、消費税を財源とするほうが大きくなる。This study aims to analyze theoretically the effect of the childcare service subsidies on the birth of married people and the marriage of single people. Moreover, in consideration of the number of children increased by the marriage of single people, we analyze the effect of the measures on the number of children in society as a whole. Our model follows Becker (1965), but the following two points are different from previous studies. First, putting single people in the model, we analyze not only the effect of the measures on the birth of married people, but also the effect on the marriage of single people. Second, we analyze two cases where the financial resources of the measures are financed by labor income tax and consumption tax. Our model shows that in both of the above two cases there in no effect of promoting marriage unless the subsidy rate is raised to a certain level. Raising the subsidy rate to that level will significantly increase the total number of children.

We use the Overlapping Generations Model with intergenerational heterogeneity to analyze the preferred form of taxation to achieve the fiscal reform necessary to maintain fiscal sustainability in Japan. We assumed two forms of taxation, i.e. the consumption tax increase or the progressive labor income tax increase, and used utility criteria and the existing voting system for our analysis. The results showed that support for a consumption tax increase is limited to the upper income bracket in generations younger than middle-age, rendering implementation of the fiscal reform policy impossible. Thus, we assumed a utilitarian government and confirmed that the consumption tax increase option would be favored in a case in which the sum of utility changes in all the people alive in the year fiscal reform is launched. However, a utilitarian government is equivalent to forcing other income groups to make sacrifices solely for the benefit of the high-income group and calls into doubt whether such a choice is fair.

The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The author identified numerous variables that contributed to the tobacco excise tax increase's ineffectiveness as a policy.

This study examined the stabilization effect of fiscal policy on banking system stability in Nigeria using data from 1985 to 2019. The study adopted the ordinary least squares, cointegration and error correction techniques to analyze and determine the existence of a long-run relationship among the variables. The ordinary least squares technique was used to evaluate the impact of the interaction between fiscal policy and banking system stability variables. The findings indicate that fiscal policy has a strong influence on banking system stability in Nigeria. It was further discovered that, among the fiscal policy variables, taxation and government debt have a more positive effect on banking systems than other variables used in the study, while government funding and debt growth have a negative effect on banking system stability. This indicates that the more debt the government accumulates, the greater the instability of the banking system. The study recommends that the government put appropriate controls in place to avoid borrowing that will creep into deficit, which will, in turn, affect the banking system stability. The government should also ensure that its borrowings are channeled into productive segments of the economy to enhance the sustainable repayment of debt and ensure that the mechanisms for debt repayment are strictly adhered to.

Demographic changes such as a decline in the labor force population and increase in an elderly population in Japan since 2000 have not been uniform across regions. These population dynamics restrain regional Japanese industries and impede the growth of regional economies. The period from 2005 to 2030 can be divided into two periods according to the degree of depopulation: mild depopulation period (2005–2015) and rapid depopulation period (2015–2030). This demographic change has a significant impact on primary and food–beverage industries. The domestic supply of primary and food–beverage industries under mild depopulation declined from 2000 until 2015. Therefore, in this paper, we evaluate the impacts of the decline in labor force, domestic market, and total-factor productivity (TFP) on primary and food–beverage industries, and regional economies during these periods. As a countermeasure to the rapid decline in population and TFP for 2015–2030, policies for demand-side consumption tax reduction and supply-side innovative agro-based food industry clusters were proposed, and their economic effects empirically analyzed using the four-region computable general equilibrium (4SCGE) model. We found that the long-term sustainable economic development of primary and food–beverage industries, and regional economies under rapid depopulation requires a demand-side consumption tax reduction policy to stimulate short-term domestic demand as well as a supply-side innovative agro-based food industry cluster policy to expand long-term domestic production.

Since its founding institutions the European Economic Community and Eratom, the European Union has paid great attention to energy issues. However, its powers have been updated in relatively recent times. Similarly, the EU has promoted in the post-Kyoto Protocol environmental issues with a leading by example approach and implementing an ambitious plan to decarbonize the economy with the energy transition and emission limitation through a market instrument, the emission trading system. The European emissions trading system has been the most ambitious management of negative externalities related to GHG set-up at the international level. The EU now considers that the costs of ecological industrial transition could limit the ability of European industries to compete in the globalized market with industries not subject to similar limits and costs. The EU intends to adopt a carbon adjustment tax at the border, to limit the phenomenon of reallocation and compensate for environmental costs. This paper analyses the various proposals and their advantages and disadvantages. The focus is on the charge on emissions mechanism, which is one of the three proposals the European Economic and Social Committee suggested to the European Commission for further investigation in view of the current competitive asymmetry now recognized by the EU Commission itself. The charge on emissions would value industrial emissions directly within the VAT and use the blockchain to track the emissive supply chain of products.

This paper studies the effects of consumption tax reforms on prices and the time path of consumption spending in EU countries utilizing micro-level data on the monthly unit sales and prices of consumer durables. The identification strategy exploits the trading of identical products in multiple countries. The results show that tax-rate changes are fully and quickly shifted into prices and strongly affect the time path of consumption. The empirical findings for consumption spending indicate that tax rate changes exert temporary effects shortly before implementation, which are more than reverted after implementation. Quantitatively, we find that sales increase by about 2.5% in the last month before and drop by almost 5% after implementation if the tax rate increases by one percentage point.

This paper examines the efficiency of destination-and origin-based consumption taxes, in the presence of consumption generated perfect cross-border pollution spillovers, when tax revenue either finances public pollution abatement or it is lump-sum distributed. When consumption tax revenue finances the provision of public pollution abatement and regions have identical and quasi-linear preferences then, the non-cooperative equilibrium origin-based consumption taxes are efficient, while the destination-based consumption taxes are inefficiently low. When, however, consumption tax revenue is lump-sum distributed, then, the destination-based tax principle leads to inefficiently low taxes, while the origin-based tax principle leads either to inefficiently high or low taxes.

El presente estudio tuvo como objetivo analizar la medición de la eficiencia en la aplicación del Impuesto Nacional al Consumo de las Bolsas Plásticas INCBP en cuanto al cumplimiento de los objetivos planteados por el legislador, como impuesto extrafiscal en la ciudad de Ibagué, Impuesto creado en la Ley 1819 de 2016, como parte del paquete de impuestos verdes; fue desarrollado bajo el enfoque metodológico cuantitativo, de tipo descriptivo, diseño no experimental y método transversal, en donde se ejecutaron actividades de análisis documental y observación de los establecimientos de comercio. Se logra establecer que, ante la novedad de la norma en materia tributaria, la eficiencia del INCBP, desde el punto de vista extrafiscal y de los entes de control, existen falencias: las cifras de ingresos de este impuesto no representan lo esperado por el Gobierno dado que aún faltan mecanismos para un seguimiento adecuado y oportuno al recaudo del mismo.

This paper evaluates the first two arrows of Abenomics. The first arrow, aggressive monetary policy, was successful in lifting the Japanese economy out of deflation, although the 2% inflation target was not achieved. The real economy and financial markets recovered strongly. Unconventional monetary policy was successful through the channels of the yen and stock prices. The second arrow, “flexible” fiscal policy, can be interpreted as an enhanced counter‐cyclical policy, that is, to stimulate when needed, but tighten when possible. The first fiscal supplementary budget of February 2013 was a powerful boost to the economy. For fiscal consolidation, the consumption tax rate was hiked from 5% to 10% in two installments in April 2014 and October 2019. This helped to shrink the deficits. With strong macroeconomic performances, Shinzo Abe established a record as the longest‐serving prime minister in Japanese history.

The purpose of this article is to present and assess the impact of a standard VAT rate on fiscal revenues of the European Union Member States. The article follows the method of economic statistical analysis and offers a review of available literature on the subject. The basic VAT rates of the European Union countries are presented, compared and correlated with tax revenues related to consumption taxes in the years 2005–2019. These years were chosen for analysis because of the biggest European Union enlargement which took place during 2004. A statistical analysis was conducted. The data of a correlation coefficient for each country and the dynamics indicators were calculated. The results of the statistical analysis for Member States were interpreted. The article assesses the relationship between the standard VAT rate and the share of consumption tax revenues in GDP.

This paper presents a computational evolutionary game model to study and understand fraud dynamics in the consumption tax system. Players are cooperators if they correctly declare their value added tax (VAT), and are defectors otherwise. Each player's payoff is influenced by the amount evaded and the subjective probability of being inspected by tax authorities. Since transactions between companies must be declared by both the buyer and seller, a strategy adopted by one influences the other?s payoff. We study the model with a wellmixed population and different scalefree networks. Model parameters were calibrated using real-world data of VAT declarations by businesses registered in the Canary Islands region of Spain. We analyzed several scenarios of audit probabilities for high and low transactions and their prevalence in the population, as well as social rewards and penalties to find the most efficient policy to increase the proportion of cooperators. Two major insights were found. First, increasing the subjective audit probability for low transactions is more efficient than increasing this probability for high transactions. Second, favoring social rewards for cooperators or alternative penalties for defectors can be effective policies, but their success depends on the distribution of the audit probability for low and high transactions.

This paper studies the macroeconomic and welfare implications of the distribution of the social security tax between employees and employers using a general equilibrium framework. We calibrate a dynamic general equilibrium model for the average of OECD countries and find that increasing the share of social security contributions paid by employers has a positive effect on economic activity and welfare. Whereas raising the employer’s share increases the labor cost for firms and reduces the equilibrium gross wage, conversely, workers’ net labor income increases, increasing employment, output, and welfare. The response of the economy to the change in the distribution of social security contributions between employees and employers depends on how the total labor tax wedge changes, which is also affected by the labor income tax and the consumption tax, as distortionary effects from one tax are not independent from the other taxes driving wages’ purchasing power.

The 2018 US Supreme Court decision in South Dakota v. Wayfair is arguably the court’s most consequential state tax decision in a generation, perhaps longer. The Wayfair decision overturned the Supr...

In this paper, we investigate the ex ante effects of fiscal policy harmonization that might be necessary for the adoption of the common currency on economic growth in Poland using a neoclassical dynamic two-sector general equilibrium model. We study two fiscal policy scenarios. In the first one, we adjust all taxes to German and EU-27 levels, respectively, while in the second one, we change only consumption taxes to German and EU-27 levels. We find that in the first scenario, the current Polish taxes yield the highest rate of growth due to lower capital taxation. However, in the second scenario, German and EU-27 taxes yield the highest rate of growth due to the lower consumption tax on capital-intensive good. From a policy perspective, our results suggest that fiscal policy with lower taxes on capital and capital-intensive goods can generate a higher rate of growth in the long-run. In the case of fiscal harmonization, our findings propose adopting only German or EU-27 consumption tax structure into the Polish tax system.

This paper analyzes the impact of the interaction between monetary policy and fiscal policy on the stability of an one-sector AK economy. The monetary authority pegs the money growth factor while the fiscal authority implements a progressive consumption tax. The demand of money is motivated by a fractional liquidity constraint on consumption expenditures. When only the monetary authority operates, the unique steady state is locally indeterminate if the intertemporal elasticity of substitution in consumption is low enough. When the fiscal authority is introduced, the interaction of fiscal policy and monetary policy modifies significantly the stability properties. In particular, the fiscal authority could either stabilize or destabilize the economy depending on the tax progressivity, the strength of the liquidity constraint and the intertemporal elasticity of substitution. Our numerical examples further verify those theoretical results.

This paper examines the cross-border effects of domestic fiscal shocks on foreign economic activities by constructing a two-country general equilibrium model. The model yields two main results by comparing four alternative fiscal shocks: government spending, the capital income tax rate, the labor income tax rate, and the consumption tax rate. First, domestic fiscal shocks can generate sizable spillovers abroad. Second, once the size of each fiscal shock is normalized to achieve an equal change in government revenue, the spillover effects of different fiscal shocks on the foreign economic variables are qualitatively similar.

El objetivo es determinar la vulneración del principio internacional de no discriminación por la reforma al impuesto departamental al consumo de licores en Colombia, en comparación con la legislación española, como referente normativo, en tres momentos: i) analizar los aspectos constitucionales y normativos del IDC en Colombia y en España, ii) determinar la existencia de presión internacional para la modificación de la normativa interna con fundamento en el principio de no discriminación en el caso de Colombia, y iii) analizar la nueva legislación en el Estado colombiano respecto a la aplicación del principio de no discriminación. Para abordar el trabajo se tuvo como metodología de investigación el analítico-deductivo y documental tomando como fuentes la doctrina internacional, las constituciones de Colombia y España, normas internas de los Estados, y la doctrina nacional colombiana. Se concluye que la reforma ha sido totalmente infortunada. The objective is to determine the violation to the International Principle of Non-discrimination by the state reform that taxes liquor consumptionn -IDC- in Colombia in comparison to Spanish legislation- as a norm referent, in three moments:i) to analize the constitutional and normative aspects of the IDC in Colombia and Spain, ii) to determine the existence of international pressure for the modification of the intermal norms founded on the principle of Non-discrimination in the case of Colombia, and, iiii) analize the new legislation in Colombia in regards to the application of the Non-discrimination principle. In order to complete this work an analytic-deductive and documental approach was adopted taking as sources the international doctrination, the Spanish and the Colombian constitution, international laws of countries, and the Colombian doctrine. It was concluded that the reform has been completely unfortunate.

The paper examines the effect of fiscal and monetary policies on economic activities in South Africa while attempting to identify the role of uncertainty. The paper uses quarterly time series data using the variables of income tax, consumption tax, capital tax, and government expenditure to measure fiscal policy uncertainty while interest and inflation rate variables were used to measure monetary policy uncertainty. Also, real gross domestic product, real consumption, real investment, and employment were used to measure economic activities. The partial least squares structural equation model (PLS-SEM) was used for analysis and result presented for measurement and structural models. Results revealed the existence of policy uncertainty in the South African economy which tends to reduce the level of economic activity as uncertainty increases. This result informs of the need for policy makers to minimally reduce uncertainties for both fiscal and monetary policies for the economy to improve.

Most states aim to tax in one way or another the outputs, products, or profits of business activity conducted within their jurisdiction. The scope to tax is limited, however, when the business is based abroad and trades only with persons in the state in question. A starting point in such situations is to consider whether the state can claim jurisdiction over a foreign business to enforce its claims. The next question is whether the subject matter of the tax charge—the tax base—is amenable to the state's jurisdiction. In this respect, different considerations apply in imposing a consumption tax, such as value-added tax (VAT), as compared with a business profits tax. This article looks first at the common-law jurisdictional basis adopted by the English courts before considering the test developed by the UK courts in the 19th and early 20th centuries to determine whether the profits of a business based abroad nevertheless fall within the United Kingdom's taxing jurisdiction. The UK approach to taxing the profits of UK business activity by a foreign business is then contrasted with the approach adopted for VAT as applied, in particular, to the remote supply of digital services from abroad. The United Kingdom's rules currently derive from EU directives, and it remains open whether they will diverge over time following Brexit.

We develop a model that jointly determines the distribution of income and the aggregate macrodynamics. We identify multiple channels through which alternative public policies such as transfers, consumption and income taxes, and public investment will affect the inequality-efficiency trade-off. Income tax and transfers have both a direct income and an indirect substitution effect; a consumption tax has only the latter. We present extensive numerical simulations motivated by the South African National Development Plan 2030, the objective of which is to reduce soaring inequality and increase per capita GDP. Our results illustrate how the judicious combination of social grants and a consumption tax may help achieve these targets. The simulations also suggest that the sharp decline in the private-public capital ratio, coupled with a high degree of complementarity between public and private capital may help explain the persistence of market inequality in South Africa during the last two decades.

application/pdf, Several scholars have suggested that pension should be financed by consumption taxes. However, Prof. Yoshikazu Kenjoh of Keio Gijuku University suggests that this is not practical because of the transition process and the existence of several people without a pension. Consumption tax based pension is desirable because, in the long run, people will be entitled to a pension. However, there is a difference between desirability and feasibility. This study investigates the transition dynamics (transition process) from premium based pension schemes to consumption tax based pension schemes using computer simulation with the Gauss-Seidel method. Many extant studies do not consider such transition dynamics. Additionally, the present study also examines the relationship between public pension schemes and structural unemployment. In line with some previous studies, the results of the present study showed that, in the long run, the utility of a representative household increases with the enhancement of per capita capital stock and reduction of structural unemployment. However, in the transition dynamics process, the utility of an individual whose old-age period coincides with the time of the scheme change will decrease significantly until it reaches an unsustainable level. In conclusion, changes to pension schemes are matters of extreme sensitivity and must be dealt with care., 論文(Article)

Little is known about whether behavioral techniques, such as nudges, can serve as effective policy tools to reduce the consumption of positional goods. We study a game, in which individuals are embedded in a social network and compete for a positional advantage with their direct neighbors by purchasing a positional good. In a series of experiments, we test four policy interventions to curb the consumption of the positional good. We manipulate the type of the intervention (either a nudge or a tax) and the number of individuals exposed to the intervention (either the most central network node or the entire network). We illustrate that, if the entire network is exposed to the intervention, both the nudge and the tax can serve as effective policy instruments to combat positional consumption. Nevertheless, taxing or nudging the most central network node does not seem to be equally effective due to the absence of spillover effects from the center to the other nodes. As for the mechanism through which the nudge operates, our findings are consistent with an explanation where nudging increases the psychological cost of the positional consumption.

Studying the impact of environmental tax collection on the amount of CO2 emissions in Vietnam; then, assessing the impact of environmental tax collection on envirommental protection, CO2 emission reduction facing to the climate change in Vietnam. In this paper, the data are collected from 2001 to 2018 at General Statistics Office, General Department of Taxation of Vietnam, World Bank, and related researches of scholars. The data collected include: the amount of CO2 emissions of Vietnam, the environmental tax collection, the amount of natural resource consumption tax collection, the amount of excise tax and total population of Vietnam. The research result shows that the amount of environmental tax collection has strong and negative impact on the amount of CO2 emissions.Keywords: CO2, emission, environmental tax, excise tax, population, VietnamJEL Classifications: Q32, Q43, E62 DOI: https://doi.org/10.32479/ijeep.10153

This study develops and estimates a standard New-Keynesian DSGE model for the Ghanaian economy, for the analysis of the impacts of fiscal policy shocks on key macroeconomic variables. It also applies the model to examination of the effects of government spending, consumption tax, and labor income tax shocks on household consumption and working hours. The model features heterogeneous households of two types, financially excluded and financially included, and considers two labor markets: perfectly and monopolistically competitive labor markets. We use quarterly time series data from 1985Q1–2017Q4 to estimate the model’s parameters through Bayesian approach. Overall, we find that increased government spending has positive effects on consumption, output, employment and inflation while it turns to crowd-out consumption and to dampen the expansionary effect on output when wages are sticky. Our policy experiment results show that the presence of sticky wage dynamics in the economy requires large fraction (75%) of households who cannot participate in the financial markets in order to generate a rather short-lived positive consumption multiplier of government spending shock. At the disaggregated level, we find that positive consumption and labor income tax shocks decrease consumption by financially excluded households more than that by financially included ones. We also find that whereas financially included households decrease their working hours, financially excluded households increase their working hours in order to mitigate the negative effects of those shocks on their consumption.

Based on Ono (2010), this short note presents consideration of the consumption tax and examines how tax reform to maintain the neutrality of pension benefit affects income growth rate and the employment rate. A decrease in the contribution rate of workers with an increase in consumption tax raises employment, but the effect on income growth is ambiguous. A decrease in the contribution rate of firms with an increase in consumption tax decreases the employment and facilitates income growth.

Industrial tax, based on archaic solutions, has aroused opposition from the beginning of its operation, especially in the context of the introduction of the trade tax, which was given the features of a consumption tax, and the maintenance of industrial certificates were given the features of income tax. It should also be remembered that the industrial tax acts themselves were extremely complicated in their content, the legislator in one act tried to regulate as many economic issues as it was possible. Adopted solutions towards the industrial tax allowed the legislator to obtain a permanent influence on the state budget, the size of which, however, varied depending on the period and the social and economic situation, on average constituted 10% of the total revenues of the state budget. Attempts to rationalize the system of collecting industrial tax and break with the principle of the unevenness of this tax, based on the external characteristics of the enterprise, and finally with the mechanical combination of income tax and turnover tax, was made only by the Act of 25 April 1938 on turnover tax. The tax reform was the result of changes in the tax system long awaited by entrepreneurs, mainly in the area of ??industrial tax. Unfortunately, due of the start of war, the regulations did not enter into force.

This paper argues that taxpayer education in Japan is more important than ever, based on previous studies on taxpayer education. A taxpayer education program implemented by the Japan Federation of Certified Public Accountants, JFCPTAA and the National Tax Agency. It aims to help teachers in elementary, junior high and high schools and foster student citizenship. They both provide an educational and enjoyable way to learn to pay taxes as a citizen's duty under the Japanese Constitution. Due to the current difficult economic situation, the number of JFCPTAA staffs visiting schools for taxpayer education is increasing year by year. According to Article 30 of the Japanese Constitution, “The people shall be liable to taxation as provided by law”. In order for the citizens to live a healthy and affluent life, the governments need to provide a variety of public services. However, students’ consciousness of taxes and the youth turnout are not high in Japan. School education requires effective taxpayer education related with citizenship. It can increase students' motivation to study public finances and their tax awareness. Increasing consumption tax rates and reforming public management have increased the importance of taxpayer education

Value Added Tax has a role that is quite large in state revenue. And the Composite Stock Price Index (IHSG) is a reflection of stock performance or good financial performance. If financial performance is good, sales and VAT will increase. Money supply reflects level of domestic consumption, if money supply rises, level of consumption increases, VAT will growth. Import value is a reflection of the import itself. If imports increase, the supply of goods from abroad to the country increases. If supply increases, consumption also increase, so VAT will grow. The purpose of this study was to examine the effect of IHSG, Money Supply, and Import Value on VAT receipts. The research method used is quantitative. The results showed that IHSG did not affect VAT receipts. Whereas Money Supply and Import Value have a significant influence on VAT receipts. However, IHSG, Money Supply, and Import Value simultaneously influence VAT revenue.

We build an open-economy dynamic stochastic general equilibrium (DSGE) model that allows us to: (i) derive a time series for labor informality in Brazil spanning the period 2004–2018, whose evolution is consistent with the behavior of the main series provided by Pesquisa Nacional por Amostra de Domicílios (PNAD); (ii) run dynamic simulations showing that, in the presence of a large informal labor market (around 50% of the total labor force), expenditure-cutting measures lead, at worst, to mild short-run recessions in the formal sector and are likely to foster public debt sustainability. Likewise, adjustments through some kinds of distortionary taxation, mainly the corporate tax, and to a lesser extent, the consumption tax, also seem to improve both public debt dynamics and fiscal collection without a significant cost in terms of output. Thus, in countries with large informal economies experiencing fiscal woes, expenditure-based consolidations, as well as some sorts of tax-based adjustments, should be relied upon.

This article compares and contrasts exogenous (observed) and optimal fiscal policy in an economy with Epstein–Zin (1989, 1991) preferences, with consumption tax, and with a common income tax, using a dynamic general-equilibrium model, calibrated for Bulgarian data (1999–2016). The focus is on the relative importance of consumption versus income taxation, as well as on the provision of utility-enhancing public services. The main findings are: (i) The optimal steady-state income tax rate is zero. (ii) The benevolent Ramsey planner sets optimally the utility-enhancing public services, which are now 25% higher. (iii) The optimal steady-state consumption tax is approximately 50% higher.

Biometric identifiers embedded in national identity cards puts a formerly impossible goal of consumption taxation within the grasp of policymakers for the first time. Never before has it been possible to design a broad-based, single rate consumption tax that is truly progressive. No consumption tax has ever had all three of the critical attributes of a progressive consumption tax: a broad base, a single rate, and measured relief for those in greatest need. Although economists have urged that a broad base and a single rate be pursued over progressivity, most consumption taxes instead seek progressivity at the expense of both base and rate considerations. The reason is entirely political. The essential problem (under the current system) is that when tax relief is granted it is universal not surgical. Thus, under most consumption taxes rich and poor alike enjoy an exemption for the purchase of food for home consumption. However, with each universal exemption - tax practice compromises tax theory without achieving progressivity. Technology offers policymakers a surgical option. Three technology-intensive developments (smart national IDs; fully digital consumption tax regimes; certified tax calculation software) make a new breed of consumption tax possible. It is a simple matter of embedding exemption certificates in smart IDs equipped with biometric identifiers, and then processing sales transactions through certified tax calculation software. Not only is the technology to do this is available today but all critical pieces have been part of successful pilot projects. The time for the progressive consumption tax has arrived.

Constancia de Aprobación de Tutores .....................................................................................5 Dedicatoria .............................................................................................................................6 Introducción ...........................................................................................................................7 Objetivos ................................................................................................................................9 Objetivo General .................................................................................................................9 Objetivos Específicos ..........................................................................................................9 1. CAPITULO I: DESCRIPCIÓN DE LA ENTIDAD ..................................................... 10 1.1. Nombre de la Institución.......................................................................................... 10 Dirección de Impuestos y Aduanas Nacionales (DIAN) .................................................... 10 1.2. Misión y Visión de la Entidad. ................................................................................. 10 1.3. Estructura Organizacional. ....................................................................................... 11 1.4. Actividades de la Entidad. ....................................................................................... 12 2. CAPITULO II: DESCRIPCION DE LA DEPENDENCIA DONDE REALIZÓ LA PRACTICA O PASANTÍA. ...................................................................................................... 15 2.1. Funciones. ............................................................................................................... 15 3. CAPITULO III: ACTIVIDADES REALIZADAS DURANTE LA PRACTICA O PASANTÍA .............................................................................................................................. 16 3.1. Descripción del Problema. ....................................................................................... 16 3.2. Plan de Trabajo........................................................................................................ 18 3.2.1. Descripción de la Situación Actual y Diagnóstico. ............................................ 18 3.2.2. Justificación. .................................................................................................... 19 3.2.3. Metodología. .................................................................................................... 20 3.3. Cronograma de Actividades. .................................................................................... 31 3.4. Descripción detallada de las actividades. ................................................................. 32 4. Propuesta de Mejoramiento. ........................................................................................ 33 5. Conclusiones. .............................................................................................................. 35 6. Referencias Bibliográficas........................................................................................... 36 7. Anexos. ....................................................................................................................... 38 En este trabajo se analiza el beneficio que ofrece el Régimen Simple de Tributación en el Impuesto Nacional al Consumo, como tarifa 0% para el año 2021 en los restaurantes y bares que se acojan a este sistema. A través de un enfoque cualitativo por medio de encuestas realizadas a los establecimientos ubicados en la calle 41 entre carrera 1b y avenida circunvalar en la ciudad de Montería – Córdoba, Colombia, en donde se obtuvo 26 respuestas del total de restaurantes y bares ubicados en la zona objeto de estudio, siendo éstos alrededor de 36 establecimientos, identificando el número de contribuyentes inscritos a este régimen y asimismo, la percepción de éstos conforme al beneficio de tarifa del 0% en el Impuesto Nacional al Consumo. Teniendo como resultado de este beneficio la ayuda a reactivar la economía, a reducir la carga impositiva de los establecimientos responsables del expendio de comidas y bebidas, y por consiguiente en el mejoramiento del funcionamiento de éstos. Pregrado Administrador(a) en Finanzas y Negocios Internacionales Práctica Empresarial

Border Carbon Adjustment (BCAs) may play an important role in lowering the economic costs of greenhouse gas mitigation and in overcoming political-economy constraints on use of carbon taxes or equivalent measures. A carbon tax plus a full BCA (CTBA) could deal with the competitiveness challenges arising from carbon taxes by using the WTO’s National Treatment principle to apply equal levies on domestic production and on imports, and by symmetrically rebating the carbon tax on exports in the manner of a VAT export rebate. This approach would shift the base for carbon taxation from output to consumption and intermediate input use and potentially lower the cost of achieving reductions in emissions. It would avoid the massive measurement and compliance problems associated with BCAs based on foreign emission intensities. By contrast, proposals for import-only BCAs would distort prices of importables relative to exportables, create competitiveness concerns in export industries, generate economic waste and likely create highly divisive trade conflicts and deterioration in the terms of trade for developing countries.

Освещается проблема резкого роста контрабанды золота в Японию с середины второго десятилетия XXI в. Рассматриваются причины возникновения контрабанды золота и деятельность таможенной системы Японии по ее пресечению, дается оценка усилиям властей по совершенствованию таможенного контроля., The problem of a gold smuggling spike to Japan since the middle of the second decade of the XXI century is highlighted. The reasons for the emergence of gold smuggling and the activities of the Japanese customs system to stop it are considered, the efforts of the authorities in improving customs control are assessed.

Published online: 1 January 2022 Recent research claims that the link between partisanship and policy is weak and that left-wing governments tax the poor surprisingly heavily. In this article, I argue that leftwing taxation depends on the institutional context, not constraints from unions or overall spending. Using novel data, I demonstrate that the left tax more regressively in countries using proportional electoral systems, and more progressively in majoritarian countries. The political mechanism is evaluated in a comparison of Swedish and British tax policy after WWII. Uncertainty over future influence made the left in Britain wary of consumption tax, while the left in Sweden combined consumption tax with expanded social programs. Political risk shaped the strategies of key actors and helps explain the divergence in tax policy during this period.

The European Commission proposes a new tax of 3% on union-level revenues to ensure that the member states of the European Union can get a fair share of the income of multinational digital companies. There is no full agreement at the Union level on this new tax, which is called the Digital Service Tax. One of the main criticisms directed to Digital Service Tax is that it will adversely affect the growth ability of multinational businesses due to the turnover type design. The second criticism is that it only covers certain digital business models. At this point, especially the United States of America, which is the center of high technology companies, claims that this new tax is discriminatory against its own digital companies. A final criticism of the Digital Service Tax is that the ultimately tax burden will fall on the final consumers. In this sense, it is considered as an unfair and inefficient tax. The purpose of this study is to subject the Digital Service Tax to an economic analysis in line with the criticisms made. The result was found that a comprehensive Digital Services tax would be a good solution, at least for cross border digital services.

In order to finance climate change mitigation and adaptation efforts, a diversified taxation scheme is proposed. To find a fair and just distribution of the burden of climate change, a taxation mix of (1) consumption tax, (2) progressive tax and (3) inheritance tax is recommended. Consumption tax can curb harmful emissions and directly nudge behavior towards sustainability. Yet to place a fair share of the burden of climate change mitigation upon society, these taxes have to be adjusted to the individual disposable income in order to not heavier charge low-income households. Retroactive taxation of past wealth accumulation at the expense of environmental damage can be enacted through inheritance tax of the corporate sector. Industries should be taxed, when a merger or acquisition or a board member change occurs, in order to reap benefits from past wealth accumulation that potentially caused carbon emissions.

This study examines two tax policies for achieving fiscal sustainability in Japan: (i) an increase in consumption tax and (ii) consumption tax hike combined with inflation. To evaluate these policies from both fiscal and welfare perspectives, I develop a multi-period overlapping generations model with money. The results reveal that, compared to the first policy, the second policy can substantially delay the timing of and curb the increase in consumption tax through seigniorage revenue. This suggests seigniorage could be a useful tool for the Japanese government in resolving its fiscal problems. In addition, in an aging Japan, the second policy can enhance future generations’ utility. Because inflation reduces money holdings and utility of the elderly, policies that cause inflation in the present but reduce it in the future improve the utility of future generations. From a social welfare viewpoint, such policies are desirable in a government that has foresight.

GST in India was implemented from 1st July 2017. It is considered to be major tax reform in India’s Indirect tax structure. GST is a destination based consumption tax that is levied on every value addition. The greatest advantage of implementing GST, it facilitates free movement of goods or services across state frontiers making whole of India as one unified market. There were several reasons which delayed the implementation of GST in India. One of the main reasons was loss of revenue to the states after GST Implementation because many state taxes were subsumed in GST. Although, Centre has introduced Compensation cess for the states to cover the loss of revenue and on the recommendation of 14th Finance commission, 42% of CGST collection will be distributed to state government. The purpose of this paper is to find out the indirect tax collections of states in pre & post GST era. The states indirect tax revenue is collected from the official website of the government. (https://www.gst.gov.in/). The study is descriptive in nature and the analysis of data is done by using the Test of Equality (Paired T test) and ANOVA. Since none of the existing studies have shown such an impact assessment, our study is unique and attempts to fill the gap. Our results have shown that states collections of tax have increased after imposition of GST and there is even more variability in tax collections among states.

This is a post-print version of an article published in Environmental and Resource Economics, made available in accordance with the copyright policy of the journal publisher. No commercial re-distribution or re-use is allowed. This version may contain minor differences from the journal’s pdf-version. Unilateral actions to reduce CO2 emissions could lead to carbon leakage such as relocation of emission-intensive and trade-exposed industries (EITE). To mitigate such leakage, countries often supplement an emissions trading system (ETS) with free allocation of allowances to exposed industries, e.g. in the form of output-based allocation (OBA). This paper examines the welfare effects of supplementing OBA with a consumption tax on EITE goods. In particular, we investigate the case when only a subset of countries involved in a joint ETS introduces such a tax. The analytical results suggest that the consumption tax would have unambiguously global welfare improving effects, and have welfare improving effects for the tax introducing country as well unless there are strong unfavorable terms-of-trade effects. Numerical simulations in the context of the EU ETS support the analytical findings, including that the consumption tax is welfare improving for the single country that implements the tax.