In this paper we determine how tax law and income distribution changes have separately contribute... more In this paper we determine how tax law and income distribution changes have separately contributed to the changes in tax progressivity over time, and also how a specific pre-tax distribution of income affects the equalizing ability of a given tax change. We use information from the Current Population Survey for years that follow immediately after significant tax law changes or after the full enactment of these changes to measure the effect of income taxes on income distribution for selected years over the period 1978 to 1998. We find that, even when account is taken of the induced effect of changes in federal income tax laws on pre-tax income, the individual income tax structure has been less successful in equalizing after-tax income since the 1980's and into the early 1990s. We also find that a given tax law's equalizing effect on the distribution of income is significantly affected by the pre-tax distribution of income
ACKNOWLEDGMENTS We express our gratitude to Lakshmi Pandey for his assistance with creating the d... more ACKNOWLEDGMENTS We express our gratitude to Lakshmi Pandey for his assistance with creating the data files and to the Dan Sweat Chair for research support. This Fiscal Research Center (FRC) report uses data from FRC's data warehouse to show trends over time in SNAP and TANF data. The FRC collects and maintains a variety of data sets that are used by our research associates, affiliated faculty and graduate students. A list of the data can be found at frc.gsu.edu/data-collections.
ACKNOWLEDGMENTS The authors are thankful to Elton Davis, Xixi Lin and Mels de Zeeuw for their exc... more ACKNOWLEDGMENTS The authors are thankful to Elton Davis, Xixi Lin and Mels de Zeeuw for their excellent research assistance and the data collection that supports this study.
Rural government decentralization in West Bengal has been a focus of the state government since t... more Rural government decentralization in West Bengal has been a focus of the state government since the state’s 1973 Panchayat Act. The three-tiered Panchayat Raj (PRI) system provides a role for governance at the district, block, and gram panchayat levels. The Government of West Bengal (GOWB) has been providing support and assistance to the PRIs to improve service delivery and governance. To date, the perceived problems related to the PRIs include a lack of fiscal decentralization to the PRIs, a lack of untied and own source revenues and expenditure authority, limited capacity especially at the GP level for meeting public service demands, lack of modernization and computerization of budgets, expenditures, and receipts, and poor service delivery, This paper analyzes the current state of PRI finances in the state of West Bengal and provides analysis of options of expanding the level of subnational grants.
As policymakers consider whether and how to fill the expected revenue gap, they will need to be a... more As policymakers consider whether and how to fill the expected revenue gap, they will need to be aware of the fiscal, legal, and political challenges ahead. The changing trends in the economy and population and their prospective impacts on state and local government budgets are the focus of this paper. Its goal is to help policymakers at all levels of government understand the potential impact of these economic and demographic changes on the ability of state and local government to finance public goods, in particular, to finance goods associated with children's welfare. Trends in the growth and composition of income, consumption, employment, and population, and forecasts of these economic and demographic indicators are described in the final section of this report. In the second section, the net impacts of these changes and forecasts of these variables are used to indicate the potential growth or decline in state and local revenue bases. In the final section, changes in state and...
Powerful economic, demographic, and institutional and technological changes are occurring through... more Powerful economic, demographic, and institutional and technological changes are occurring throughout the world. The concentration of world population has moved from the developed to the developing economies, the distribution of income in most countries has become increasingly disparate, some developing countries are witnessing unprecedented increases in the percent of elderly--others in the young. The natural growth rate in population is 1.4 percent per year worldwide; but developing countries populations are growing much more quickly than the populations of developed countries (1.7 percent versus 0.1 percent). According to population projections, the developing countries will increase their share of world population from 81.67 percent in 2000 to 86.2 percent in 2050. These changes imply pressures for public expenditures that are different depending on the type of economic and demographic change occurring. At the same time, the capacity of traditional revenue sources is affected by ...
Who pays Pakistan’s taxes? Do they fall inordinately on low-income families, or on labor working ... more Who pays Pakistan’s taxes? Do they fall inordinately on low-income families, or on labor working in the formal sector, or is the tax burden borne disproportionately by the higher income classes, who also own most of the capital in the country? The fairness of the tax system is not only affected by who pays taxes, but by who does not. The latter group might include those working in the hard-to-tax informal sector, agriculture, those who benefit from legal exemptions, and those who evade taxes.
This study reviews the major findings of the previous studies and provides a new set of estimates... more This study reviews the major findings of the previous studies and provides a new set of estimates of the economic impact of the commercial music industry in Georgia. We find that the primary music industry in Georgia has expanded both in terms of establishments and employment, but employment and establishments in secondary music industry, which includes specific industries such as Musical Instrument Stores and Electronic Parts & Equipment, have decreased since the previous study. This demonstrates that the industry mix continues to change, but the total level of output continues to grow. The growth in total output between the 2005 and current study is between $10 and $57 million depending on the base for the 2007 estimates (“sales” or “employment”). The total level of employment fell because of the contraction in the secondary music industry. The revenue impact of the industry is between $47 and $50 million per year.
In this paper we determine how tax law and income distribution changes have separately contribute... more In this paper we determine how tax law and income distribution changes have separately contributed to the changes in tax progressivity over time, and also how a specific pre-tax distribution of income affects the equalizing ability of a given tax change. We use information from the Current Population Survey for years that follow immediately after significant tax law changes or after the full enactment of these changes to measure the effect of income taxes on income distribution for selected years over the period 1978 to 1998. We find that, even when account is taken of the induced effect of changes in federal income tax laws on pre-tax income, the individual income tax structure has been less successful in equalizing after-tax income since the 1980's and into the early 1990s. We also find that a given tax law's equalizing effect on the distribution of income is significantly affected by the pre-tax distribution of income
ACKNOWLEDGMENTS We express our gratitude to Lakshmi Pandey for his assistance with creating the d... more ACKNOWLEDGMENTS We express our gratitude to Lakshmi Pandey for his assistance with creating the data files and to the Dan Sweat Chair for research support. This Fiscal Research Center (FRC) report uses data from FRC's data warehouse to show trends over time in SNAP and TANF data. The FRC collects and maintains a variety of data sets that are used by our research associates, affiliated faculty and graduate students. A list of the data can be found at frc.gsu.edu/data-collections.
ACKNOWLEDGMENTS The authors are thankful to Elton Davis, Xixi Lin and Mels de Zeeuw for their exc... more ACKNOWLEDGMENTS The authors are thankful to Elton Davis, Xixi Lin and Mels de Zeeuw for their excellent research assistance and the data collection that supports this study.
Rural government decentralization in West Bengal has been a focus of the state government since t... more Rural government decentralization in West Bengal has been a focus of the state government since the state’s 1973 Panchayat Act. The three-tiered Panchayat Raj (PRI) system provides a role for governance at the district, block, and gram panchayat levels. The Government of West Bengal (GOWB) has been providing support and assistance to the PRIs to improve service delivery and governance. To date, the perceived problems related to the PRIs include a lack of fiscal decentralization to the PRIs, a lack of untied and own source revenues and expenditure authority, limited capacity especially at the GP level for meeting public service demands, lack of modernization and computerization of budgets, expenditures, and receipts, and poor service delivery, This paper analyzes the current state of PRI finances in the state of West Bengal and provides analysis of options of expanding the level of subnational grants.
As policymakers consider whether and how to fill the expected revenue gap, they will need to be a... more As policymakers consider whether and how to fill the expected revenue gap, they will need to be aware of the fiscal, legal, and political challenges ahead. The changing trends in the economy and population and their prospective impacts on state and local government budgets are the focus of this paper. Its goal is to help policymakers at all levels of government understand the potential impact of these economic and demographic changes on the ability of state and local government to finance public goods, in particular, to finance goods associated with children's welfare. Trends in the growth and composition of income, consumption, employment, and population, and forecasts of these economic and demographic indicators are described in the final section of this report. In the second section, the net impacts of these changes and forecasts of these variables are used to indicate the potential growth or decline in state and local revenue bases. In the final section, changes in state and...
Powerful economic, demographic, and institutional and technological changes are occurring through... more Powerful economic, demographic, and institutional and technological changes are occurring throughout the world. The concentration of world population has moved from the developed to the developing economies, the distribution of income in most countries has become increasingly disparate, some developing countries are witnessing unprecedented increases in the percent of elderly--others in the young. The natural growth rate in population is 1.4 percent per year worldwide; but developing countries populations are growing much more quickly than the populations of developed countries (1.7 percent versus 0.1 percent). According to population projections, the developing countries will increase their share of world population from 81.67 percent in 2000 to 86.2 percent in 2050. These changes imply pressures for public expenditures that are different depending on the type of economic and demographic change occurring. At the same time, the capacity of traditional revenue sources is affected by ...
Who pays Pakistan’s taxes? Do they fall inordinately on low-income families, or on labor working ... more Who pays Pakistan’s taxes? Do they fall inordinately on low-income families, or on labor working in the formal sector, or is the tax burden borne disproportionately by the higher income classes, who also own most of the capital in the country? The fairness of the tax system is not only affected by who pays taxes, but by who does not. The latter group might include those working in the hard-to-tax informal sector, agriculture, those who benefit from legal exemptions, and those who evade taxes.
This study reviews the major findings of the previous studies and provides a new set of estimates... more This study reviews the major findings of the previous studies and provides a new set of estimates of the economic impact of the commercial music industry in Georgia. We find that the primary music industry in Georgia has expanded both in terms of establishments and employment, but employment and establishments in secondary music industry, which includes specific industries such as Musical Instrument Stores and Electronic Parts & Equipment, have decreased since the previous study. This demonstrates that the industry mix continues to change, but the total level of output continues to grow. The growth in total output between the 2005 and current study is between $10 and $57 million depending on the base for the 2007 estimates (“sales” or “employment”). The total level of employment fell because of the contraction in the secondary music industry. The revenue impact of the industry is between $47 and $50 million per year.
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