Tradition and Modernity in the Family Farm:

No abstract available for this article.     

Longevity of EU membership and VAT practices: Dependencies,Contradictions And Implications

The research aimed to analyze the influence of the standard VAT rate and the number of existing rates on the efficiency of VAT collection in the old and new member states of the European Union. The Student's t-test was applied to assess the significance of the model coefficients. P-values< 0.05 provide evidence that the parameter under test is significant. The study's conclusion is that a tax system containing a small number of reduced VAT rates and one relatively low standard rate of this tax is a system that will be less exposed to danger from unscrupulous entities practicing tax fraud.     

The bomb-crater effect of tax audits: Beyond the misperception of chance

The experimental literature has identified the Bomb Crater Effect (BoCE), i.e., the fact that tax compliance drops immediately after a taxpayer is audited. From a theoretical perspective, BoCE has been explained either by the misperception of chance, also known as the gambler’s fallacy, or by the loss repair effect. The aim of this paper is to look more closely at the former. We run a laboratory experiment in which the information set is relatively rich but the implementation of the Bayesian updating process is fairly simple. By doing so, we are able to elicit a range of consistent but heterogeneous probability beliefs and to distinguish between Bayesian and non-Bayesian subjects. We obtain two major results concerning Bayesian subjects. First, they exhibit a strong and robust short-run BoCE. Second, they are seemingly not affected by the audits of other taxpayers in their compliance decision. These results are robust to different definitions of Bayesianity as well as to different specifications and conflict with the evidence that Bayesian agents correctly perceive the chance of being audited. In turn, these findings suggest that the existing explanations of the BoCE are not satisfactory and that alternative theories are needed.     

Compliance costs caused by agency action? Empirical evidence and implications for tax compliance

Compliance costs of taxpayers should not only be affected by the tax law itself but also by its implementation through the tax authorities. In this paper we analyze the effect of authority behavior on the burden of complying with tax regulations. Using survey data of Belgian businesses, we develop an estimation strategy to overcome simultaneity bias by the construction of proxy variables. According to our estimate, a customer-unfriendly tax administration increases the average compliance burden by about 27%. Our outcome has interesting implications for further research. First of all, authority behavior does not only affect “soft” tax compliance factors like fairness and trust, but also “hard” aspects like costs. Second, the distribution of administrative cost burdens between the taxpayer side and the authorities may be important regarding the cost-efficiency of the tax system as a whole.     

推进结构性减税,深化税制改革

为应对全球经济危机的冲击,保持经济持续健康发展,我国2008年底及时出台了积极的财政政策,采取了多项结构性减税措施,取得了明显成效。随着急速扩张的经济刺激计划的逐步淡出,以及防范和化解潜在财政风险的需要,大规模增加财政支出已不可能,出于对防范通胀的考虑,货币政策刺激经济的作用也不能高估,因此,深入推进结构性减税,不失为保持经济持续健康发展的一种良策。这就需要适当加大结构性减税力度,选准深化税制改革的主攻方向。     

Perceptions of taxation: A comparative study of different population groups in South Africa

South Africa is a country of diverse cultures, languages, beliefs and backgrounds. It is conceivable that these different population groups may have differing perceptions of taxation resulting from their cultural backgrounds or even their political and social histories. These perceptions may, in turn, influence their attitudes towards tax compliance. It is, therefore, argued that in order to change taxpaying behaviour, perceptions must be first be identified, and then influenced in a positive way towards tax compliance.     

The Impact of Uruguay's 2007 Tax Reform on Equity and Efficiency

In 2007, the Uruguayan government implemented a tax reform which introduced a new progressive labour income tax and a flat capital income tax, and reduced some indirect taxes, with the objective of improving fiscal balance, income distribution and economic growth. This article evaluates the impact of such tax reform on equity and efficiency on the basis of data derived from the Encuesta Continua de Hogares (ECH) for 2006 and 2009. Using a Difference‐in‐Differences technique, it shows that the new system reduced inequality by 2 Gini points without producing any discernible disincentive effect, suggesting that suitably designed reforms of direct taxation can simultaneously promote equity and efficiency.     

完善我国个人所得税的征收与管理

个人所得税要充分发挥调节作用还需要社会各方面条件的配合和协调。我国是发展中的社会主义市场经济国家,这些社会经济管理环境的形成需要有一个过程,只有不断地通过改革、发展和完善社会主义市场机制,不断地采取切实有效措施进一步改进和加强个人所得税的征收管理,个人所得税对高收入的调节作用才能得到充分发挥。     

The effect of tax-benefit policies on fertility and female labor force participation in the United States

This paper presents an investigation of the effects of the tax exemption for dependents and the child care tax credit on age-specific fertility rates and female labor supply for the U.S. 1948–1997. These policies are incorporated in a model that is tested within a cointegration framework for women of two age groups: 20–24 and 25–34 year olds. Tests indicate the existence of two cointegrating relations for each of the two age groups, and these are identified as a fertility equation and a female labor force participation equation, with signs and statistical significance supportive of the economic model. The tax exemption elasticity in the fertility equation for younger women is moderately large, but this policy variable is dominated by effects from changes in women's wages. The 25–34 year olds are less responsive to all economic changes, including the tax exemption, reflecting reduced flexibility in their timing of fertility.     

美国土地财政收入发展演化规律对上海的启示

美国土地财政收入发展演化从建国至今可以分为四个阶段：土地财政收入从中央向地方转移、从土地资产性收益向土地税收收益转移、土地财政收入占总财政收入比例先递减再到基本稳定、土地财政税收收入以财产税为主。该演化规律对上海的启示是：土地的资产性收益是历史的必然产物,应该客观看待土地财政这一现象,但要注意其又是阶段性的;上海市试点房产税是必然的选择并恰逢其时;上海市土地财政应该积极探索“两条腿走路”;将土地财政逐步向地方政府转移,使之成为地方政府财政收入的主要来源;简化与土地有关的税种并且加大对不动产保有环节征税。