Search engine for discovering works of Art, research articles, and books related to Art and Culture
Javascript must be enabled to continue!
The Political Economy of Sales Taxes and Sales Tax Exemptions
View through CrossRef
We analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or from groups that lobby for certain tax exemptions, given the constraint that politician wants to raise a certain amount of revenue. Using the application of sales taxes and sales tax exemptions we develop a model predicting a positive relationship between the number of sales tax exemptions and the sales tax rate. We find support for the hypothesis that there is an equilibrium relationship between tax rates and exemptions. We find that a one-unit increase in the number of exemptions is associated with an increase between 0.10 and 0.25 percent increase in the sales tax rate.
Title: The Political Economy of Sales Taxes and Sales Tax Exemptions
Description:
We analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or from groups that lobby for certain tax exemptions, given the constraint that politician wants to raise a certain amount of revenue.
Using the application of sales taxes and sales tax exemptions we develop a model predicting a positive relationship between the number of sales tax exemptions and the sales tax rate.
We find support for the hypothesis that there is an equilibrium relationship between tax rates and exemptions.
We find that a one-unit increase in the number of exemptions is associated with an increase between 0.
10 and 0.
25 percent increase in the sales tax rate.
Related Results
Simplified Budget Preparation
Simplified Budget Preparation
In the present economic system the budget preparation is massive, multi staged, time consuming and laborious process. There are thousands of different high or very low valued goods...
THE ROLE OF TAX KNOWLEDGE AS A MODERATION IN THE RELATIONSHIP OF TAX SANCTIONS, TAX AUDIT, AND TAX AMNESTY TOWARDS CORPORATE TAX COMPLIANCE
THE ROLE OF TAX KNOWLEDGE AS A MODERATION IN THE RELATIONSHIP OF TAX SANCTIONS, TAX AUDIT, AND TAX AMNESTY TOWARDS CORPORATE TAX COMPLIANCE
Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth am...
An Analysis of the Severance Tax
An Analysis of the Severance Tax
The purposes of this thesis are to examine the strengths and weaknesses of the severance tax, to study the methods of administering the severance tax and to examine the severance t...
The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator
The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator
PURPOSE: Tax compliance is a topic of concern for many scholars all over the world. Most of them point out factors affecting tax compliance, and one significant factor is the adopt...
<b>Factors that Influence the Taxpayers’ Perception of the Tax Evasion: Evidence from Pakistan</b>
<b>Factors that Influence the Taxpayers’ Perception of the Tax Evasion: Evidence from Pakistan</b>
The research study's aim is to investigate and identify factors influencing tax evasion (Tax system, Tax knowledge, Tax fairness, Tax Morale, and Tax compliance cost). It also exp...
European Union Rohs Recast – Implication for Exemption and Substance Review
European Union Rohs Recast – Implication for Exemption and Substance Review
ABSTRACT
The European Union’s (EU) Restriction of Hazardous Substances Directive 2002/95/EC (RoHS) [1] took effect on July 1, 2006 and restricted the use of six h...
DİJİTALLEŞEN EKONOMİDE VERGİLEME SORUNLARI VE ÖNERİLER
DİJİTALLEŞEN EKONOMİDE VERGİLEME SORUNLARI VE ÖNERİLER
Digitalization emerges as a powerful phenomenon that changes the fundamental dynamics of the
global economic system. The rapid development of the internet and digital technologies ...
TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduct...