1,721,177 research outputs found
'Which Tax' or 'Which Tax for What': Tax Assignment in the Theory of Fiscal Federalism
No full textWhat is the power of traditional and competitive theories of fiscal federalism in explaining tax assignment at a local level? This article deals with this issue, arguing that both theories fail to properly explain the practice of tax assignment across countries. The author shows that the inapplicability of local benefit taxes makes the theory of tax assignment both under- and overdetermined in the framework of the traditional theory where the public sector is a benevolent player. The author also shows that the politicians’ misconduct that is emphasized by competitive theories of fiscal federalism would lead toward earmarking local taxes, if the aim is to enforce responsibility, a feature that is not widely observed in practice. It is therefore argued that alternative lines of research must be addressed to rationalize the practice of tax assignment
A decomposition of the Sen index of poverty using the analysis of Gini
No full textThis paper provides a decomposition of the Sen index by subgroups using the analysis of Gini. This method decomposes the Sen index, isolating the contribution of the poverty gap, those of within and between inequality, as well as the contribution of overlapping. The application of this method to the analysis of world poverty in two years shows that the evolution of the Sen index and of all its components can be easily captured and interpreted, a feature that significantly improves the use of the Sen index in poverty analysis
The world distribution of income and its inequality, 1970-2009
No full textThis paper provides a full decomposition of world inequality, as measured by the Gini coefficient, in the period 1970–2009. In particular, using the Analysis of Gini (ANOGI), the paper describes the evolution of between inequality, within inequality, and the impact of overlapping on both factors. While there is evidence that between inequality in the last decade significantly declined due to the rapid Chinese growth, within inequality and overlapping went in the opposite direction. Furthermore, with the exception of some Asian countries, the rest of the world has not moved significantly. As a result, world inequality remains high by any standard
Regional and local aspects of environmental taxation
No full textReport on the research conducted under EC environment programme, CER-IFS, Londra, PIACENTINO D., SMITH S. (eds).
Il finanziamento delle Regioni a statuto ordinario: lo stato dell'arte
No full textRapporto sulla Finanza Locale del Lazio 200
Una nota su alcuni principi applicativi dell'imposta regionale sulle attività produttive
No full textThe distributional effects of indirect tax changes in Italy
No full textThis paper evaluates the distributional and welfare effects of two recent changesof Value Added Tax (VAT) and excise taxes in Italy applying andcomparing two related and complementary methods of analysis:the first based on the distributional characteristics of Feldstein(1972) and recently applied by Newbery (1995); the second basedon the theory of marginal dominance developed by Mayshar andYitzhaki (1996). The paper finds no evidence that the reformshave redistributed purchasing power among households. But themost striking result is that a simpler two-rate VAT structure,set according to the European directives on VAT coordination,could have replaced the present system producing the same revenueand increasing welfare. This last result provides a clear instancein which reducing the number of VAT rates can be welcome evenin the presence of distributional concerns
Evaluation of sensors for poplar cutting detection to be used in intra-row weed control machine
No full textFor Short Rotation Coppice (SRC) cultivation, it is common practice to use herbicides during the first year, even if mechanical weeding is becoming an alternative practice for environmental and agronomic reasons. Much attention was paid to non-chemical weeding within the rows, but the low level of efficiency of available machinery has led to the development of automatic systems that are capable of weeding the spaces in the row and avoiding the plants.In the framework of this study, a photoelectric and a capacitive sensor (the latter specifically developed for identifying poplar cuttings), was tested. A small platform pulling the sensors was moved along a monorail in order to assess the capability of the sensors for localizing cuttings along the row. The study was conducted on one-year old poplar cuttings. At this stage the plants have little mechanical strength and are unable to withstand the impact of traditional mechanical probes situated on the retractable elements of weed control machinery (hoes, cultivators). Each sensor identified the plant according to its own functional parameters. The divergence between the response of the sensors and the actual position of the cuttings allowed for the accuracy assessment of detection.The capacitive sensor showed a higher amplitude of response in presence of a poplar cutting than the photoelectric sensor. No significant differences were observed for the various distances (0.15, 0.20 and 0.25m) of the detection system from the row and for the different speeds (1.0 and 1.5kmh-1) of the rail.The first results showed that the testing apparatus accurately detected poplar cuttings at the same speed used by common mechanical weed control machines. The sensors tested proved to be suitable to be included in intra-row weeding machines. This will be the main goal of future activities, an interesting prospect for firms producing agricultural machinery for biomass crops
Poverty and monetary transfers in Belarus
No full textIn this paper we shall be analyzing gradual poverty reducing reforms for monetary transfers in Belarus. Some evidence is offered in support of the claim that the effectiveness of the existing ‘categorical’ system of transfers might be improved by redirecting resources to specific groups of households. Using a decomposition of households into socio-economic groups, feasible marginal reforms are suggested, and their robustness is checked by both experimenting with different poverty lines and introducing a simplified form of labour supply responsiveness. Based on these findings, a microsimulation of a hypothetical transfer change among different groups of households is run. According to this microsimulation, all aggregate poverty indicators could be reduced
Life cycle net tax rates and intergenerational redistribution: evidence from selected OECD countries
No full textUsing LIS data, this paper provides empirical evidence of how past tax/transfer policies in UK, US and Sweden have shaped both the intrapersonal and the intergenerational redistributive profiles. Measuring intrapersonal effects is important in order to disentangle life cycle inequalities and redistribution due to a non-linear age-income profile; while the estimation of intergenerational shifts could provide a more correct way to infer whether temporary static deviations of annual tax burdens have corresponding entries in a life cycle perspective. To this purpose, a cohort analysis is used, by which different samples of people belonging to the same generations are followed over time. Results are shown that over the last thirty years conventional cross-section inequality overestimates the true interpersonal effect of taxes and transfers in all countries, and that the true inequality reducing power of taxes and transfers is generally declining. Further, evidence of generational deviations from a common life cycle profile has been found, of different intensity and direction in the three countries considered, signaling the presence of intergenerational redistribution and its link with the pattern of fundamental tax reforms enacted in the observed period
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