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How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine

  • James Alm
  • Pablo Saavedra
  • Edward Sennoga

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

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200709)63:3_350:hsibt_2.0.tx_2-3
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  1. Don Fullerton & Gilbert E. Metcalf, 2001. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0106, Department of Economics, Tufts University.
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  7. Gale, William G. & Holtzblatt, Janet, 1997. "On the Possibility of a No-Return Tax System," National Tax Journal, National Tax Association, vol. 50(3), pages 475-85, September.
  8. 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.
  9. Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  10. Milka Casanegra de Jantscher & Vito Tanzi, 1987. "Presumptive Income Taxation; Administrative, Efficiency, and Equity Aspects," IMF Working Papers 87/54, International Monetary Fund.
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