Home Itens selecionados Provedores de dados OAI Créditos Sobre Ajuda

			Busca avançada
	Provedor de dados AgEcon (3) Autor Parry, Ian W.H. (2) Bento, Antonio M. (1) Simpson, R. David (1) Palavra-chave Tax deductions (3) H23 (2) Amenity value (1) Conservation (1) Distortionary taxes (1) Ecosystem services (1) Environmental Economics and Policy (1) Environmental policies (1) H21 (1) H41 (1) H43 (1) H71 (1) Income tax (1) L51 (1) Land Economics/Use (1) Open space (1) Political Economy (1) Property tax (1) Q28 (1) R14 (1) Mais... Tipo do documento Working or Discussion Paper (3) Ano 2002 (1) 1999 (2) País United States (3) Idioma Inglês (3)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 3 Primeira ... 1 ... Última Tax Deductible Spending, Environmental Policy, and the "Double Dividend" Hypothesis AgEcon Parry, Ian W.H.; Bento, Antonio M.. A number of recent studies have shown that the general equilibrium welfare effects of externality-correcting policies depend importantly on pre-existing taxes in the economy, particularly those that distort the labor market. This paper extends the prior literature by allowing for consumption goods that are deductible from labor taxes. These "goods" represent medical insurance, other less tangible fringe benefits, mortgage interest, and so on. The initial tax system effectively subsidizes tax-favored consumption relative to other consumption, in addition to distorting the labor market. We find that incorporating tax-favored consumption may overturn key results from earlier studies. In particular, a revenue-neutral pollution tax (or auctioned pollution... Tipo: Working or Discussion Paper Palavras-chave: Environmental policies; Distortionary taxes; Tax deductions; Welfare effects; Environmental Economics and Policy; H23; Q28; L51. Ano: 1999 URL: http://purl.umn.edu/10737 Tax Deductions, Consumption Distortions, and the Marginal Excess Burden of Taxation AgEcon Parry, Ian W.H.. Certain types of expenditure--e.g. mortgage interest and medical insurance—- receive favorable tax treatment and are effectively subsidized relative to other (non-tax-favored) expenditures. Labor taxes (e.g. income taxes) can therefore produce efficiency losses by distorting the allocation of consumption, in addition to distorting the labor market. Using evidence on the responsiveness of taxable income to changes in tax rates, a seminal study by Feldstein (1999) estimates that the marginal excess burden of taxation (MEB) could exceed unity, when the effects of tax deductions are taken into account. This is several times larger than in previous studies of the MEB that focus exclusively on labor market effects. This paper develops a "disaggregated" approach... Tipo: Working or Discussion Paper Palavras-chave: Welfare costs; Tax system; Tax deductions; Simulations; Political Economy; H21; H43. Ano: 1999 URL: http://purl.umn.edu/10801 Tax Rules, Land Development, and Open Space AgEcon Simpson, R. David. Concern about "open space" is growing. Conservation advocates worry that private land use decision-makers preserve too little open space. Yet private land developers are deciding on their own to preserve open space in new developments because it provides amenities to purchasers of lots. Moreover, tax provisions provide incentives for preserving more open space than would be privately optimal. Many jurisdictions have adopted "use-value assessment" standards granting favorable tax treatment to lands maintained in open space. Also, donations of open space can be deducted from income in computing tax liabilities. Both factors may be empirically important, although tax deductibility may have larger conservation effects than does use-value assessment. These... Tipo: Working or Discussion Paper Palavras-chave: Income tax; Property tax; Tax deductions; Use-value assessment; Ecosystem services; Open space; Conservation; Amenity value; Land Economics/Use; H23; H41; H71; R14. Ano: 2002 URL: http://purl.umn.edu/10741 Registros recuperados: 3 Primeira ... 1 ... Última

Empresa Brasileira de Pesquisa Agropecuária - Embrapa Todos os direitos reservados, conforme Lei n° 9.610 Política de Privacidade Área restrita		Embrapa Parque Estação Biológica - PqEB s/n° Brasília, DF - Brasil - CEP 70770-901 Fone: (61) 3448-4433 - Fax: (61) 3448-4890 / 3448-4891 SAC: https://www.embrapa.br/fale-conosco