Individuals in most all countries face a wide range of direct taxes on their income, especially variants of the individual income tax and payroll taxes. For the income tax, attempts are often made to reduce the compliance and administrative costs of the tax by using presumptive, or simplified, methods, in which the tax liability is determined indirectly from some simple indicators that are more easily measured than the true tax base itself. However, when a simplified income tax is combined with other direct taxes on individuals, the ways in which these taxes interact, their combined effects on revenues, resource allocation, and income distribution, and the appropriate design of the overall system of these taxes remain unresolved - and unexplored - issues. This paper examines these issues, focusing on the experience of Ukraine. A simple computable general-equilibrium model is used to quantify many of the effects of the "system" of simplified, income, and payroll taxes.
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Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.
Volume (Year): 63 (2007) Issue (Month): 3 (September) Pages: 350-373 Download reference. The following formats are available: HTML,
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Find related papers by JEL classification: H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Don Fullerton & Gilbert E. Metcalf, 2002.
"Tax Incidence,"
NBER Working Papers
8829, National Bureau of Economic Research, Inc.
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Fullerton, Don & Metcalf, Gilbert E., 2002.
"Tax incidence,"
Handbook of Public Economics,
in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872
Elsevier.
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