The balance between specific and ad valorem taxation
Article Abstract:
An analysis of the effects of specific and ad valorem taxation reveals distinct results from factors, such as prices, profit, variety, and quality. The parity between the two types of taxes is shown to significantly affect interests of producers, consumers, and government. The prominence of specific taxation is shown to result in comparatively higher price levels, variety, and quality. Neither type of tax is shown to be better than the other since both are shown to be optimal in specific situations.
Publication Name: Fiscal Studies
Subject: Business, general
ISSN: 0143-5671
Year: 1998
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The possibility of a British Earned Income Tax Credit
Article Abstract:
Establishment of a British Earned Income Tax Credit (EITC) remains possible despite the existence of weaknesses in the country's family credit system. The probability of creating an EITC in the United Kingdom will be higher if independence from benefit is achieved and if spending in supplementing wages is increased. On the other hand, establishment of an EITC in England is seen to contribute very little in solving the country's social problems, such as poverty and unemployment.
Publication Name: Fiscal Studies
Subject: Business, general
ISSN: 0143-5671
Year: 1997
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Horizontal equity and the taxation of employed and self-employed workers
Article Abstract:
Reforming the disparity in the tax and social security policies in the UK that govern the employed and self-employed workers requires a comprehensive analysis due to the complexity and sensitivity of the issue. Consideration of social and economic circumstances are needed to ensure the successful resolution of the problems regarding tax and National Insurance's collection mechanisms and timing, income tax base, contributions and benefits, as well as value added tax (VAT).
Publication Name: Fiscal Studies
Subject: Business, general
ISSN: 0143-5671
Year: 1997
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