Nature of transfers, income tax function and empirical estimation of elasticity of taxable income for Brazil

Mattos, Enlinson; Terra, Rafael

doi:10.1080/00036846.2016.1173181

Cited by 4 publications

(4 citation statements)

References 33 publications

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“…Previously, Creedy and Gemmell (2015) justified this dynamism by examining the elasticity of taxable income of individual taxpayers in New Zealand. A similar application is also found in Mattos and Terra (2016) wherein the authors used the Laffer curve in estimating the elasticity of taxable income of Brazilian taxpayers.…”

Section: Related Literaturementioning

confidence: 78%

Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory

Annuar

Isa

Ibrahim

et al. 2018

IJIF

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Purpose The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve. Design/methodology/approach The paper analyses time series data for the period 1996 to 2014 using the autoregressive distributed lag (ARDL) approach. Findings The paper finds that the corporate tax rate has a dual effect on corporate tax revenue over the study period. It shows an inverted U-shape relationship between the corporate tax rate and corporate tax revenue and reveals that the optimal tax rate is 25.5156 per cent. Inferentially, a positive relationship exists between the two variables prior to the optimal tax rate, and a negative relationship prevails afterwards. A further test of causality shows a long-run unidirectional causality between corporate tax rate and corporate tax revenue. Research limitations/implications First, it should be noted that the policy was not implemented in isolation. Several other tax incentives were given to corporate tax payers, and therefore, such incentives should be controlled for to have a more insightful evaluation of the policy. Second and most important, there is a need to investigate whether the increased cash flow available to firms as a result of the reduction in the corporate tax rate adds value to firms. It is also necessary to investigate whether firms’ stakeholders benefited from the increased cash flow or was there managerial diversion of firms’ resources. Practical implications The policy of gradual reduction of the corporate tax rate in Malaysia is suspected to have a positive impact on the productivity of Malaysian companies, which has contributed to an increase in corporate tax revenue. It also has a positive impact on the economic growth of the country. It means that the lower corporate tax rate has actually reduced the cost of doing business in the country. Originality/value The benefit of increased corporate tax revenue needs to be investigated empirically for insightful policy evaluation. In Malaysia, however, such investigation is close to non-existent to the best knowledge of the researchers. Thus, the present study aims at investigating the impact of the policy of gradual reduction of the corporate tax rate on corporate tax revenue over an 18-year period from 1996 to 2014.

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Section: Related Literaturementioning

confidence: 78%

Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory

Annuar

Isa

Ibrahim

et al. 2018

IJIF

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“…Penelitian terkait tax amnesty telah banyak dilakukan, di antaranya penelitian yang membahas kemungkinan implementasi tax amnesty di Indonesia dan perban dingan pelaksanaan tax amnesty di negara lain (Hamilton-Hart & Schulze, 2016;Ibrahim, Myrna, Irawati, & Kristiadi, 2017), nilai positif dan negatif pelaksanaan tax amnesty (Kesuma, 2016;Mattos & Terra, 2016;Rohartati, 2016), nilai keadilan dari dan setelah pelaksanaan tax amnesty (Anggraini, 2016;Bimonte & Stabile, 2015;Litina & Palivos, 2016), pengaruh tax amnesty terhadap tingkat kepatuhan Wajib Pajak (Agbonika, 2015;Darmayasa, 2017;Rosdiana, Inayati, & Sidik, 2015;Sudarma & Darmayasa, 2017;Rusydi, Utama, & Djakman, 2017;Yuhertiana, 2016), motivasi wajib pajak mengikuti tax amnesty (Jackson & Pippin, 2013;Setyaningsih & Okfi tasari, 2016), moral hazard dan persepsi wajib pajak setelah tax amnesty (Nar, 2015;Saraçoğlu & Çaşkurlu, 2011). Penelitian ini difokuskan pada kewajiban wajib pajak pasca-tax amnesty di Indonesia dari sisi peraturan yang berlaku dan dari sudut pandang pelaporan perpajakan yang harus dilakukan dengan menggunakan studi literatur.…”

unclassified

Ada Apa Setelah Tax Amnesty?

Okfitasari¹,

Meikhati²,

Setyaningsih

2017

jamal

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Çaşkurlu, 2011) dan pertumbuhan ekonomi negara (Huda & Hernoko, 2017). Pelaksanaan tax amnesty juga diharapkan menjadi momentum awal adanya perubahan perilaku kepatuhan sukarela yang lebih baik dari wajib pajak (Agbonika, 2015; Gupta & Lynch, 2016). Diharapkan dengan adanya tax amnesty, sumber dana wajib pajak yang ada di luar negeri dapat kembali masuk ke dalam negeri dan dalam jangka panjang dapat digunakan sebagai tambahan investasi dalam negeri untuk mendukung perekonomian nasional (Hamilton-Hart & Schulze, 2016). Dari sudut pandang fiskus, tax amnesty dilaksanakan untuk memperluas basis data perpajakan dan reformasi sistem (Bimon

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“…In a literature survey of labor supply and taxation, Grubb e Osborne (2011) shows that such estimates are usually high for women in different types of models that include participation choices, however they can sometimes be small when those are not incorporated. Mattos and Terra (2016) explored a limited tax reform implemented in the late 90s in Brazil and found ETI estimates for all genders with relative high ranges when including cash and in-kind transfers.…”

Section: Bunching and Labor Supplymentioning

confidence: 99%

“…We proceed by using our normalized excess mass estimates from our sample to acquire a tax-like representation of the male breadwinner norm. In table 2, we assume a plethora of ETI estimates, particularly those in the range established by Mattos and Terra (2016), and, through equation ( 5), calculate the associated gender norm tax rate on women's earnings through bootstrapping. The 99% confidence intervals are shown in brackets.…”

Section: Bunching Over Timementioning

confidence: 99%

Bunching estimation of the male breadwinner norm in Brazil

Souza¹

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Nature of transfers, income tax function and empirical estimation of elasticity of taxable income for Brazil

Cited by 4 publications

References 33 publications

Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory

Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory

Ada Apa Setelah Tax Amnesty?

Bunching estimation of the male breadwinner norm in Brazil

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