Tax Ratios on Labour and Capital Income and on Consumption

Carey, David; Rabesona, Josette

doi:10.1787/eco_studies-v2002-art11-en

Cited by 119 publications

(100 citation statements)

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“…When it comes to tax rates on capital, however, the result depends on how the tax burden is measured. While a globalization-induced increase in implicit tax rates on capital is compatible with the data when the average effective tax rates constructed by Carey and Rabesona (2002) are employed, the opposite conclusion can be drawn when one uses the legislation-based data by Devereux and Griffith (2003).…”

Section: Literature Overviewmentioning

confidence: 67%

The impact of globalization on the composition of government expenditures: Evidence from panel data

2007

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in

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Section: Literature Overviewmentioning

confidence: 67%

The impact of globalization on the composition of government expenditures: Evidence from panel data

2007

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“…They measure the tax burden on a hypothetical investment project based on actual tax law data (Devereux and Griffith, 1998;Devereux et al, 2002 and2008). A third widely used measure is average effective tax rates (AETRs), calculated by dividing the total tax revenue from capital or corporate income, labor income or consumption by the pre-tax income of the respective production factor or consumption, based on the method of Mendoza et al (1994) and Carey and Rabesona (2002). These rates are backward-looking and are available not only for corporate income but also for capital income, labor income and consumption.…”

Section: The Tax Burden On Capital Income Labor Income and Consumptionmentioning

confidence: 99%

The Effect of Globalization on the Distribution of Taxes and Social Expenditures in Europe: Do Welfare State Regimes Matter?

Onaran

Boesch

2014

Environ Plan A

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Europe. It tests the coexistence of efficiency and compensation effects of globalization on the expenditure as well as the revenue sides of government budgets. In Western Europe, globalization leads to an increase in social expenditures; however these expenditures are to an increasing extent financed by taxes on labor income. There is no effect of the ITR on capital income, whereas the ITR on consumption decreases. There are important differences between the welfare states. In the conservative regimes, social expenditures increase due to globalization, but they are financed to an increasing extent by taxes on labor. In the social democratic regimes, not only social expenditures, but also the ITRs on capital income and consumption decrease as a result of globalization, whereas the ITR on labor income increases. In the liberal regimes, the ITR on labor income is rising, while social expenditures and the ITR on consumption is declining. In the southern regimes, the ITRs on both capital income and consumption are decreasing. In the CEE NMS, on average, there seems to be no statistically significant effect of globalization on social expenditures nor on the ITR on capital and labor income. Globalization affects only the ITR on consumption, leading to a decline. However, different welfare regimes react differently: there is a negative effect of globalization on social spending in the Baltic countries, and a negative effect on the ITR on capital income in the post-communist European regimes.

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“…El excedente bruto de explotación de las sociedades (EBE S ) es un componente central de los ingresos de capital. En la contabilidad nacional, el excedente bruto de explotación "refleja la remuneración al factor capital" (DANE, 2013, p. 36; United Nations et al, 2008), y es, además, igual al excedente económico (bruto) del que hablaba la economía clásica, de acuerdo con Shaikh (2016, p. 770) 4 . A fin de arribar a los ingresos de capital totales, al EBE S se adiciona la porción del ingreso mixto de los hogares imputada a la remuneración al factor capital (IM H K ), y el excedente bruto de explotación de los hogares (EBE H ), que incluye, a su vez, el valor imputado a los servicios de viviendas ocupadas por los propios propietarios.…”

Section: Tablaunclassified

La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA

Rodríguez¹,

Mahecha²

2017

Cuad. Econ.

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Esta obra está bajo una Licencia Creative Commons Atribución-NoComercial-SinDerivadas 2.5 Colombia. Usted es libre de:Compartir -copiar, distribuir, ejecutar y comunicar públicamente la obra Bajo las condiciones siguientes:• Atribución -Debe reconocer los créditos de la obra de la manera especificada por el autor o el licenciante. Si utiliza parte o la totalidad de esta investigación tiene que especificar la fuente.• No Comercial -No puede utilizar esta obra para fines comerciales.• Sin Obras Derivadas -No se puede alterar, transformar o generar una obra derivada a partir de esta obra.Los derechos derivados de usos legítimos u otras limitaciones reconocidas por la ley no se ven afectados por lo anterior.El contenido de los artículos y reseñas publicadas es responsabilidad de los autores y no refleja el punto de vista u opinión de la Escuela de Economía de la Facultad de Ciencias Económicas o de la Universidad Nacional de Colombia. Este artículo estima la carga tributaria nacional sobre los trabajadores y los propietarios de capital en Colombia durante el periodo 2000-2014, con base en un enfoque de tarifas impositivas efectivas. Para el agregado del impuesto de renta y el impuesto sobre el valor agregado (IVA), los resultados indican que durante casi todo el periodo los ingresos laborales soportaron una tarifa efectiva superior a la que recayó sobre los ingresos de capital, aunque la brecha ha tendido a cerrarse. This paper estimates the national tax burden on workers and owners of capital in Colombia during the period 2000-2014 by using an effective tax rates approach. For the aggregate of the income tax and the value added tax (VAT), the results indicate that, for most of the period, labor income had a higher effective rate than capital income, although the gap has tended to close.Keywords: National taxation, factor income, income tax, VAT, tax incidence, effective tax rates, national accounts. JEL: D33, E01, E62, H2, H22, K34. Cet article évalue la charge fiscale nationale sur les travailleurs et les propriétaires de capital en Colombie pour la période 2000-2014, sur la base d'une approche des tarifs imposables effectifs. Pour la valeur ajoutée de l'impôt sur le revenu et l'impôt sur la valeur ajoutée (IVA), les résultats montrent que durant presque toute cette période les revenus professionnels ont soutenu un tarif effectif supérieur à celui qui est retombé sue les revenus du capital, bien que le fossé ait tendu à se combler. Rodríguez Mots

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Tax Ratios on Labour and Capital Income and on Consumption

Cited by 119 publications

References 8 publications

The impact of globalization on the composition of government expenditures: Evidence from panel data

The impact of globalization on the composition of government expenditures: Evidence from panel data

The Effect of Globalization on the Distribution of Taxes and Social Expenditures in Europe: Do Welfare State Regimes Matter?

La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA

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