3. Earmarked Taxes in Ontario: Solution or Problem?

Thirsk, Wayne R.; Bird, Richard M.

doi:10.3138/9781487575274-005

Cited by 3 publications

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“…14 See Thirsk and Bird (1994) for a review of earmarking in Canada and Bird (1997) for a broader analysis.…”

Section: Discussionmentioning

confidence: 99%

Fiscal Federalism in Russia: A Canadian Perspective

Bird

2003

Public Finance and Management

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This paper does not provide a detailed examination of the complex and evolving characteristics of the Russian Federation. Its aim is rather simply to consider some of the key instrumental components of intergovernmental fiscal relations that arise in the Russian Federation – expenditures, revenues, transfers, borrowing, and institutional arrangements – in comparison both to Canada's lengthy experience with federalism and to a framework developed on the basis of previous work on fiscal federalism in a variety of transitional and developing countries. Unsurprisingly, from either of these perspectives fiscal federalism in Russia seems clearly to be a work still in progress.

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“…14 See Thirsk and Bird (1994) for a review of earmarking in Canada and Bird (1997) for a broader analysis.…”

Section: Discussionmentioning

confidence: 99%

Fiscal Federalism in Russia: A Canadian Perspective

Bird

2003

Public Finance and Management

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“…322 The Underground Economy The information in the table does not enable us to comment on the relative importance of user fees/taxes. An interesting paper by Thirsk and Bird (1993) attempted to measure the importance of earmarked taxes in Canada, some of which are user fees, but they were unable to come up with a precise figure. They concluded that user fees were more important at the local level than at other levels of government.…”

Section: Revenues and Expenditures Of Governments In Canadamentioning

confidence: 99%

Underground economy and GDP growth: Evidence from China’s tax reforms

Wang

Li²

2021

JTR

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Since 1991, China has implemented two significant tax reforms. The first reform, in 1994, was a large-scale adjustment of the tax distribution system between the central and local governments, and the second reform, in 2012, replaced business tax with value-added tax. Also, the size of China’s underground economy decreased from 13.55% in 1995 to 12.30% in 2016. The paper presents an evaluation of the effect of the two tax reforms and the existing underground economy on GDP growth in China. GDP is defined as explained variable, the explanatory variables include: the ratio of declared income to actual income, the change of concealed income, and the influence of tax rate change on declared income and concealed income. According to the tax reform in 1994 and 2012, two dummy variables are set respectively. In methodology, this paper uses Simultaneous equations model, SUR-OLSs and Slutsky identity. Our estimation is based on the official statistics of China National Bureau of Statistics in the period from 1991 to 2019. In empirical analysis, we decomposed tax changes into tax rate effect (change of budget constraint slope) and income effect (change of tax liability), then analyzed the impact of tax elasticity on GDP growth. The empirical results demonstrate that both the 1994 tax reform and 2012 tax reform have had a positive impact on GDP, with high statistical significance respectively. The results also confirm that the increase of tax rate leads to the increase of hidden income, which eventually leads to the decrease of GDP. The offered methodology can also be applied to most countries for time series analyses.

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Why We Should But Don't Pay the Right Prices for Urban Infrastructure

Bird

2017

SSRN Journal

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3. Earmarked Taxes in Ontario: Solution or Problem?

Cited by 3 publications

References 0 publications

Fiscal Federalism in Russia: A Canadian Perspective

Fiscal Federalism in Russia: A Canadian Perspective

Underground economy and GDP growth: Evidence from China’s tax reforms

Why We Should But Don't Pay the Right Prices for Urban Infrastructure

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