Cash-cum-in-kind transfers and income tax function
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/15550 |
Resumo: | This paper investigates income tax revenues response to tax rate changes taking into consideration that cash-cum-in-kind transfers are used as a redistributive package to the community. First, we show that when cash and in-kind transfers are not tied to be substitute instruments, a marginal income tax increase may unambiguously decrease the quantity supplied of labor (and tax revenues therein). Next, we show that whenever the government chooses the optimum provision for the publicly provided good the tax revenue function has a negatively-sloped part with respect to tax rates except for one case. Last, we consider Brazilian data - PNAD - from 1976 to 2008 to test our theoretical implications. Our estimations suggest a weak evidence in favor of the existence of a La er-type curve for Brazilian income tax revenues data. Moreover, wend that the actual average income tax rate seems to be below the estimated optimum level. In a shorter sample from 1996-1999, we nd evidence that labor supply decreases with tax rate when cash and in-kind transfers are in play. Using a pseudo-panel from the same shorter sample, we try to estimate the elasticity of taxable income, following Creedy and Gemmell (2012) and Saez et al. (2009). We explore a small tax reform between 1997 and 1998 that a ected only the higher income tax bracket, and evidence that Brazil is on the revenue reducing side of the La er Curve, at least for individuals in the higher income tax bracket. |
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Mattos, EnlinsonTerra, RafaelEscolas::EESP2016-02-25T14:33:08Z2016-02-25T14:33:08Z2016-02-25TD 414http://hdl.handle.net/10438/15550This paper investigates income tax revenues response to tax rate changes taking into consideration that cash-cum-in-kind transfers are used as a redistributive package to the community. First, we show that when cash and in-kind transfers are not tied to be substitute instruments, a marginal income tax increase may unambiguously decrease the quantity supplied of labor (and tax revenues therein). Next, we show that whenever the government chooses the optimum provision for the publicly provided good the tax revenue function has a negatively-sloped part with respect to tax rates except for one case. Last, we consider Brazilian data - PNAD - from 1976 to 2008 to test our theoretical implications. Our estimations suggest a weak evidence in favor of the existence of a La er-type curve for Brazilian income tax revenues data. Moreover, wend that the actual average income tax rate seems to be below the estimated optimum level. In a shorter sample from 1996-1999, we nd evidence that labor supply decreases with tax rate when cash and in-kind transfers are in play. Using a pseudo-panel from the same shorter sample, we try to estimate the elasticity of taxable income, following Creedy and Gemmell (2012) and Saez et al. (2009). We explore a small tax reform between 1997 and 1998 that a ected only the higher income tax bracket, and evidence that Brazil is on the revenue reducing side of the La er Curve, at least for individuals in the higher income tax bracket.engEESP - Textos para Discussão/ Working Paper Series;TD 414Labor supplyTax ratesCash-cum-in-kind transfersEconomiaImposto de rendaCash-cum-in-kind transfers and income tax functioninfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlereponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessORIGINALTD 414 - Enlinson e Rafael.pdfTD 414 - Enlinson e Rafael.pdfapplication/pdf875044https://repositorio.fgv.br/bitstreams/4d893b46-4586-4649-874d-f19aeaacd1e7/downloadf9ecdd14f1c82c981c62a47cccd02716MD51LICENSElicense.txtlicense.txttext/plain; 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dc.title.eng.fl_str_mv |
Cash-cum-in-kind transfers and income tax function |
title |
Cash-cum-in-kind transfers and income tax function |
spellingShingle |
Cash-cum-in-kind transfers and income tax function Mattos, Enlinson Labor supply Tax rates Cash-cum-in-kind transfers Economia Imposto de renda |
title_short |
Cash-cum-in-kind transfers and income tax function |
title_full |
Cash-cum-in-kind transfers and income tax function |
title_fullStr |
Cash-cum-in-kind transfers and income tax function |
title_full_unstemmed |
Cash-cum-in-kind transfers and income tax function |
title_sort |
Cash-cum-in-kind transfers and income tax function |
author |
Mattos, Enlinson |
author_facet |
Mattos, Enlinson Terra, Rafael |
author_role |
author |
author2 |
Terra, Rafael |
author2_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EESP |
dc.contributor.author.fl_str_mv |
Mattos, Enlinson Terra, Rafael |
dc.subject.eng.fl_str_mv |
Labor supply Tax rates Cash-cum-in-kind transfers |
topic |
Labor supply Tax rates Cash-cum-in-kind transfers Economia Imposto de renda |
dc.subject.area.por.fl_str_mv |
Economia |
dc.subject.bibliodata.por.fl_str_mv |
Imposto de renda |
description |
This paper investigates income tax revenues response to tax rate changes taking into consideration that cash-cum-in-kind transfers are used as a redistributive package to the community. First, we show that when cash and in-kind transfers are not tied to be substitute instruments, a marginal income tax increase may unambiguously decrease the quantity supplied of labor (and tax revenues therein). Next, we show that whenever the government chooses the optimum provision for the publicly provided good the tax revenue function has a negatively-sloped part with respect to tax rates except for one case. Last, we consider Brazilian data - PNAD - from 1976 to 2008 to test our theoretical implications. Our estimations suggest a weak evidence in favor of the existence of a La er-type curve for Brazilian income tax revenues data. Moreover, wend that the actual average income tax rate seems to be below the estimated optimum level. In a shorter sample from 1996-1999, we nd evidence that labor supply decreases with tax rate when cash and in-kind transfers are in play. Using a pseudo-panel from the same shorter sample, we try to estimate the elasticity of taxable income, following Creedy and Gemmell (2012) and Saez et al. (2009). We explore a small tax reform between 1997 and 1998 that a ected only the higher income tax bracket, and evidence that Brazil is on the revenue reducing side of the La er Curve, at least for individuals in the higher income tax bracket. |
publishDate |
2016 |
dc.date.accessioned.fl_str_mv |
2016-02-25T14:33:08Z |
dc.date.available.fl_str_mv |
2016-02-25T14:33:08Z |
dc.date.issued.fl_str_mv |
2016-02-25 |
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info:eu-repo/semantics/article |
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article |
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http://hdl.handle.net/10438/15550 |
dc.identifier.sici.none.fl_str_mv |
TD 414 |
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TD 414 |
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http://hdl.handle.net/10438/15550 |
dc.language.iso.fl_str_mv |
eng |
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eng |
dc.relation.ispartofseries.por.fl_str_mv |
EESP - Textos para Discussão/ Working Paper Series;TD 414 |
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openAccess |
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