An operational concept of the ability to pay principle (With an application for The Netherlands, 1973)

Herwaarden, Floor G. Van; Kam, C.A. de

doi:10.1007/bf01676417

Cited by 3 publications

(2 citation statements)

References 4 publications

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“…Less than half of the participants trusted that the government sees SSB taxation as a strategy to improve people's health (42%). 209 As several countries do (Portugal and Hungary), earmarking the proceeds of the SSB taxes to health promotion campaigns, nutrition education programmes or subsidizing healthier food options ensures that the revenue is used to fight negative externalities. Accordingly, public opinion can be convinced that revenue is used for specific purposes.…”

Section: Earmarking the Taxmentioning

confidence: 99%

Public Health Taxes: Should Sugar-Sweetened Beverages Be Taxed? If So, How?

Garcia Anton,

Oner

2023

World Tax J.

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Due to increasing health concerns associated with sugar consumption, the World Health Organization (WHO) has recommended the implementation of taxes targeting sugar-sweetened beverages (SSBs). This article endeavours to reconnect the actual research with the potential legal framework for SSB taxation through a comparative approach. Its objective is to provide policymakers with insights into whether to introduce such taxation, the various approaches available and the resulting effects. The authors contend that SSB taxes serve as regulatory measures intended to reduce sugar consumption and address externalities. In comparison with other regulatory non-fiscal tools (total ban/minimum price policy) or fiscal policies (rising VAT rates), excise duties better fit the extra-fiscal goals associated with public health. Consequently, they propose that SSB taxes should be designed as follows: (i) covering all kinds of sugar/sweeteners, avoiding the recourse to a closed list; (ii) levying specific excise taxes in proportion to the sugar content; (iii) ensuring obligatory pass-through of these taxes to consumers; and (iv) earmarking a portion of the revenue to support health programmes and preventive campaigns.

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Section: Earmarking the Taxmentioning

confidence: 99%

Public Health Taxes: Should Sugar-Sweetened Beverages Be Taxed? If So, How?

Garcia Anton,

Oner

2023

World Tax J.

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“…Low and high income earners will be taxed at the same marginal rate. On the basis of the ability-to-pay principle, one could argue in favor of a progressive rate structure ( Van Herwaarden De Kam, 1983). Moreover, some deductions seem to be fair when the ability-to-pay principle is employed: for example, if there are high expenses for sickness, the ability to pay will be lower.…”

Section: Do We Need a Flat Tax?mentioning

confidence: 99%

Does A Flat Rate Individual Income Tax Reduce Tax Progressivity? A Simulation for the Netherlands

Caminada,

Goudswaard

2001

Public Finance and Management

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Throughout the last couple of decades the individual income tax systems of most industrialized countries have been (repeatedly) the subject of considerable reform efforts. Although the reform packages vary to a wide extent across countries, the direction of change is roughly similar. Most tax reforms are characterized by base broadening, reduction of tax rates, flattening of the rate structure, and lower tax to GDP-ratios. Implementing a flat rate individual income tax seems to be in line with these reforms, although several steps further along. In this paper, we construct a flat rate/broad base individual income tax system and we compare the distribution of the current personal income tax in the Netherlands to the distribution of the simulated flat rate tax. Using extended data, the effects are simulated of eliminating deductions in exchange for a reduction in tax rates, sufficient to keep personal income tax revenue constant. Our simulations indicate that: ■ After drastic base broadening, a proportional rate of 27.7% balances the budget (ex ante). Such a flat rate causes only relatively small changes in average tax ratios. ■ Overall tax progressivity is mainly caused by the fixed personal exemption, which we maintained in the simulated flat rate tax. We calculated only a 6 percent lower income elasticity in the flat rate system; the concentration (Gini) index of taxes indicates a modest 4 percent decline in progressivity.

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How sensible is the Leyden individual welfare function of income?

Seidl

1994

European Economic Review

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An operational concept of the ability to pay principle (With an application for The Netherlands, 1973)

Cited by 3 publications

References 4 publications

Public Health Taxes: Should Sugar-Sweetened Beverages Be Taxed? If So, How?

Public Health Taxes: Should Sugar-Sweetened Beverages Be Taxed? If So, How?

Does A Flat Rate Individual Income Tax Reduce Tax Progressivity? A Simulation for the Netherlands

How sensible is the Leyden individual welfare function of income?

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