Taxation, Production, and Redistribution

Holcombe, Randall G.

doi:10.1007/1-4020-7864-1_6

Cited by 6 publications

(2 citation statements)

References 26 publications

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“…Traditional optimal tax theory focuses only on deadweight costs, implying that a tax system should be designed to minimize the excess burdens of taxation for a given amount of revenue. Slemrod and Yitzhaki (1996) and Holcombe (2004) suggested, however, that a more complete analysis of the welfare impact of taxation should include compliance costs and rent-seeking costs, in addition to the deadweight costs of taxation. A tax is effi cient when it minimizes the full costs of taxation.…”

Section: Efficiency Of a Vatmentioning

confidence: 99%

Tax Structure and Government Spending: Does the Value-Added Tax Increase the Size of Government?

Lee¹,

Kim²,

Borcherding³

2013

National Tax Journal

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This paper examines the claim that the adoption of a value-added tax (VAT) increases the size of government. Our analysis suggests that introducing the VAT, despite the fact that it is a relatively effi cient tax in comparison to the income tax alternative, has little impact on government growth due to two factors: (1) the substitution of the VAT for other tax sources, and (2) the low price elasticity of demand for public goods. In contrast, demand-side changes may have a more signifi cant impact on government size, thus reversing the direction of causality. Using a panel of 29 OECD countries over a period of 38 years (1970-2007), we confi rm these hypotheses. Our fi ndings imply that the demand for government spending markedly infl uences the tax structure of society. Using a broad concept of tax costs, introduction of a VAT increases social welfare because it reduces compliance costs, rent-seeking, and effi ciency costs. Accordingly, increased usage of VATs during the 20th century should be understood as a collective choice to accommodate growing demands for public expenditure.

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Section: Efficiency Of a Vatmentioning

confidence: 99%

Tax Structure and Government Spending: Does the Value-Added Tax Increase the Size of Government?

Lee¹,

Kim²,

Borcherding³

2013

National Tax Journal

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“…Perskirstymas yra didžiausia atskira valstybės vykdoma veikla XXI amžiaus pradžioje (Holcombe, 2004). Iš tiesų visos gerovės schemos yra perskirstomosios, nes žmonės, kurie gauna naudą, nebūtinai yra tie patys, kurie už ją moka, ir pačios politikos gali būti įvairių tipų (Aranson, Ordeshook 1981).…”

Section: įVadasunclassified

Perskirstymas gerovės valstybės kilmės teorijose

Ivaškaitė-Tamošiūnė¹

2012

STEPP

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Vilniaus universitetas, Universiteto g. 9/1, LT-01513 VilniusTel. (+370) 5 266 76 10El. paštas: viginta@ktl.mii.lt Šiuo straipsniu siekiama atskleisti, kaip traktuojamas perskirstymas skirtingose gerovės valstybės kilmės teorijose, kokia jo svarba jose, ar galima numatyti perskirstymo dydį, kryptį, kokias rizikas siekiama kompensuoti perskirstant. Pirmoje straipsnio dalyje pristatoma perskirstymo samprata. Kitose dalyse perskirstymas nagrinėjamas pasitelkiant kelias gerovės valstybės kilmę aiškinančias teorijas: funkcionalizmą („industrializacijos logikos“ tezę), galios išteklių teoriją, valstybės centristinę prieigą ir institucionalizmo teoriją. Pagrindinė išvada teigia, kad „industrializacijos logikos“ tezė labiau pagrindžia poreikio perskirstyti atsiradimą, o valstybės centristinė ir institucionalizmo teorijos geriau paaiškina skirtumus tarp atskirose valstybėse vykdomo perskirstymo. Išsamiausiai perskirstymas gali būti analizuojamas naudojant galios išteklių teoriją.Pagrindiniai žodžiai: perskirstymas, gerovės valstybė, industrializacijos logika, galios išteklių teorija, institucionalizmas.Redistribution in Theories of Welfare State Developmement Viginta Ivaškaitė-Tamošiūnė SummaryThis article analyses the conception of redistribution in different theories of welfare state development. What is the role and importance of redistribution in those theories? Could the size and direction of redistribution be identified and what social risks are compensated by redistribution? First part introduces the conception of redistribution. This is followed by other parts where redistribution is analysed through the lens of several theories of welfare state development, namely functionalism (“logic of industrialism”), power-resources theory, state-centered approach and institutionalism. Main findings denote to “logic of industrialism” thesis as the one which is capable to explain arisen need for redistribution, while state-centered approach and institutionalism are more appropriate for explaining the disparities in redistribution in different countries. Most fruitful analysis may be performed when power resources theory is employed.Key words: redistribution, welfare state, logic of industrialism, power-resources theory, institutionalism.

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Taxation in Economics

Sarmento

2023

Springer Texts in Business and Economics

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Taxation, Production, and Redistribution

Cited by 6 publications

References 26 publications

Tax Structure and Government Spending: Does the Value-Added Tax Increase the Size of Government?

Tax Structure and Government Spending: Does the Value-Added Tax Increase the Size of Government?

Perskirstymas gerovės valstybės kilmės teorijose

Taxation in Economics

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