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How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine

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Abstract

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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Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0711.

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Length: 35 pages
Date of creation: 01 Jun 2007
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Handle: RePEc:ays:ispwps:paper0711

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Keywords: Income Tax; payroll Tax; Ukraine; individual tax; presumptive method;

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  1. Fullerton, Don, 1982. "On the possibility of an inverse relationship between tax rates and government revenues," Journal of Public Economics, Elsevier, vol. 19(1), pages 3-22, October.
  2. 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.
  3. Alm, James, 1985. "The Welfare Cost of the Underground Economy," Economic Inquiry, Western Economic Association International, vol. 23(2), pages 243-63, April.
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  5. Milka Casanegra de Jantscher & Vito Tanzi, 1987. "Presumptive Income Taxation," IMF Working Papers 87/54, International Monetary Fund.
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  7. Richard Goode, 1981. "Some Economic Aspects of Tax Administration (Quelques aspects économiques de l'administration fiscale) (Algunos aspectos económicos de la administración de impuestos)," IMF Staff Papers, Palgrave Macmillan, vol. 28(2), pages 249-274, June.
  8. James Alm & Robert Buckley, 1998. "Are Government Revenues From Financial Repression Worth the Costs?," Public Finance Review, , vol. 26(3), pages 187-213, May.
  9. James Alm & Hugo López Castaño, 2002. "Payroll taxes in Colombia," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO 003316, FEDESARROLLO.
  10. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638, April.
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