Negative Taxes Research Articles

Analisis Pengaruh Upaya Penghindaran Pajak terhadap Biaya Ekuitas pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

The purpose of this research analysis study is to explain and introduce what are the effects of tax avoidance measures on the financial costs of a company. This research was conducted using a sample of company data registered in the Indonesia Stock Exchange in the period 2013 to 2017. The sample used was 145 companies after being excluded companies that have the effect of avoiding negative taxes and financial statements that are incomplete or do not meet the criteria.
 The results show no significant relationship between tax avoidance with the cost of equity. Research also includes moderation variables to strengthen the relationship of tax avoidance to the cost of equity. The variable of marginal moderation of incentives, outside party supervision and information quality are proven to have an effect of increasing the effect of tax avoidance on the cost of corporate equity. This shows that there are many factors that affect the cost of equity in addition to tax avoidance. The measurement of equity costs used by CAPM is one of the equity cost measurement models that can be applied in Indonesia. So the results of these studies produce unfavorable regression results on tax avoidance efforts as measured by ETR. The results of this study only focus on Indonesia, which can only provide information benefits for Indonesian companies.

Should Catholics Drink the Tea?: Reflections on the Tea Party Movement in Light of Gaudium et Spes

This article seeks to fill a gap in Catholic literature by reflecting on the extent to which the Tea Party movement can be understood as consistent with Gaudium et Spes (GS). First, the article provides an overview of the Tea Party movement and its core ideological principles: intense individualism, emphasis on negative human rights, limited government, fiscal responsibility, low taxes, and laissez-faire capitalism. Next, the article offers a brief description of the contextual and ecclesial background of GS and reviews its key themes. The article then assesses the extent to which the ideological principles of the Tea Party movement are supported by GS, concluding that although there are points of partial resonance between the ideology of the Tea Party and GS, the former is largely inconsistent with the vision outlined and articulated by the latter.

Generalized Nutrient Taxes Can Increase Consumer Welfare.

Certain nutrients can stimulate appetite making them fattening in a way that is not fully conveyed by the calorie content on the label. For rational eaters, this information gap could be corrected by more labeling. As an alternative, this paper proposes a set of positive and negative taxes on the fattening and slimming nutrients in food rather than on the food itself. There are conditions under which this tax plus subsidy system could increase welfare by stopping unwanted weight gain while leaving the final retail price of food unchanged. A nutrient tax system could improve welfare if fattening nutrients, net of their effect on weight, are inferior goods and the fiscal cost of administering the tax is sufficiently low. More data on the price elasticity of demand for nutrients as well as data on how specific nutrients affect satiety and how total calorie intake would be necessary before one could be sure a nutrient tax would work in practice.

Fiscal Instruments of a Support of the Families with Children and their Changes in Developed Countries

Governments usually try to use fiscal instruments to support the families with children. However, fiscal instruments also affect the work effort and labour demand. Problems associated with (de)stimulantive effects of taxes, insurance premia and benefits arise, among other things, also due to the fact that because of various reasons, these instruments are not effectively coordinated and often operate in opposite directions. The article analyses changes in fiscal instruments of a support of the families with children in developed countries over the past decade and focuses on the development of selected tax-benefit indicators that describe the fundamental characteristics of the taxation of the families with children. Given that the universal, family-type social benefits often take the form of negative taxes, the paper includes also this type of family benefits. The results of the analysis show that the vast majority of developed countries strongly support the families with children via fiscal instruments. It also turns out that over the past decade the governments have rather reduced effective taxation of the families with children. During the last two years, however, some countries recorded an increase in the taxation of families, including the families with children. Countries that have over the past ten years successfully sought to support the families with children relied on progressive reliefs or benefits targeted at the families with more than two children.

Reckless Disregard: The Bush Administration's Policy of Cutting Taxes in the Face of an Enormous Fiscal Gap

The Bush Administration's policy of sharply cutting taxes while increasing government spending is both misguided and harmful. Presumably rationalized in private as a way of shrinking government over the long term without paying a current political price, it in fact increases the government's distributional intervention by handing money to current voters at the expense of younger and future generations. The Bush policies have increased the future tax increases that are likely to be necessary. In addition, they are likely to require additional Social Security and Medicare cuts that can be seen in large part as negative taxes, refunding some of the positive lifetime net taxes that future retirees will by then have paid. Reducing future negative taxes is a lot like increasing future positive ones. The fiscal gap is largely growth-proof because so much government spending, no less than taxes, is effectively pegged to the size of the economy. This means that we cannot outgrow it in the manner of past wartime national debts. High economic growth would concededly make default on the government's implicit obligations considerably less painful. However, the fiscal gap has the potential significantly to reduce economic growth, for two main reasons. First, it may result in large tax increases on workers to keep benefits flowing to seniors, reducing saving because the workers would have saved more of the transferred funds. Second, it may lead to an Argentina-style meltdown in the U.S. government's position as a borrower in world capital markets, potentially yielding chronic inflation, unemployment, and bank and currency crises that affect our economic productivity for an indefinite period. The Bush Administration's policy of increasing the fiscal gap ought to be reversed as soon as possible, on both the tax and spending sides of the ledger. How this ought to be done is beyond this article's scope, although I have discussed aspects of it elsewhere. Current seniors ought to share in the burden, however, both through tax increases and Social Security and Medicare reform that should take account of differences in people's ability to pay. Unfortunately, policy changes in the near future are more likely to make things worse than better.

Redistributive properties of progressive taxation

This note generalizes an equivalence between progressive taxation and the Lorenz-dominance ordering. The results are quite general, allowing for both non-differentiable tax functions and negative taxes.

Bureaucratic corruption as a constraint on voter choice

This paper has attempted to explain variations among countries in the tax level, in the importance of progressive taxes and transfers, and in the after-tax share of middle-income groups. Particular attention was paid to the declines in each of these variables which are observable in cross-section data in the intermediate ranges of development. It was argued that these phenomena are difficult to explain by variations in the demand for public spending or in the degree of tax evasion. The hypothesis set out in this paper was that these nonlinearities are a result of the inability of elected representatives to observe taxable activities at certain levels of income. The result is a loss of potential tax revenues through bribes to officials. Such bribes, it was suggested, are most likely in the income brackets where total income is increasing rapidly in developing countries. A theoretical model based on expected vote maximization by political candidates indicated that voter-taxpayers will be unwilling to make up the short fall by additional taxes. To the extent that the problem of observing taxable activities is more serious for direct than for indirect taxes, direct tax revenues should fail to keep pace with total income in the early stages of development. The presence of supply-side constraints on the capacity of the fiscal system to generate direct-tax revenues was tested by means of a simultaneous-equation model. Since in practice transfer payments or negative taxes form an important part of the direct tax system, it was necessary to include them in the empirical analysis. It was decided to define an unobservable variable, the overall fiscal structure, which reflects the effects of both tax structure and transfer payments. Use of the LISREL technique allowed this new variable to be treated as a latent variable in statistical estimation. The results indicated that overall fiscal structure varied in nonlinear fashion with the logarithm of per-capita income, as the theoretical model predicted. This variable was found in turn to be a significant determinant of the level of taxes and the distribution of after-tax income. Little evidence was found of feedback from these other variables to the overall fiscal structure. These findings were interpreted as being consistent with the hypothesis that voter choices may be constrained by the revenue-generating capacity of the fiscal system if a significant portion of taxable activities is not easily observable.

Variation of Intracellular Cyclic AMP and Cyclic GMP Following Chemical Stimulation in Relation to Contractility in Physarum polycephalum

The plasmodium of Physarum polycephalum reacts to external stimuli tactically. Positive and negative taxes correspond to relaxation and contraction, respectively. Variations of intracellular cAMP and cGMP concentrations in response to chemical stimuli were examined in relation to the regulation of contractility. Concentrations of the two cyclic nucleotides oscillated, with a gradual shift, for some time after stimulation. The period of oscillation was 4-5 min, with phases being the same in response to repellents, but different when attractants were tested. Therefore, changes in the accumulation of the nucleotides summed over 15 min were taken as a quantitative measure of the external stimuli. Attractants (glucose, 2-deoxyglucose, galactose, maltose) induced decreases both in cAMP and in cGMP concentration, the latter being larger than the former. Repellents (KCl, CaCl2, MgCl2, sucrose) induced decreases both in cAMP and in cGMP concentration, the former being larger than the latter. Variations of the intracellular cAMP concentration for repellents and those of cGMP concentration for attractants, took place at similar concentrations of stimulants as variations of contraction and relaxation, respectively. Microinjection of cAMP and cGMP into the plasmodial strands induced contraction, cGMP being about 10 times as effective as cAMP. The results indicate that both cAMP and cGMP regulate the ability to contract, not antagonistically, but cooperatively, in the sensory transduction of the Physarum plasmodium.

The biology, ecology and behaviour of theBivalveMysella bidentata(Montagu)

Abstract Mysella bidentata is a euryvalent species. Its distribution in the N. Oresund 3-4 months after settling is positively correlated with the density of adult Amphiura filiformis. In the laboratory, Mysella prefers to live in the oxydized layers around the burrow of Amphiura. Dense Amphiura populations enlarge the water-sediment interface and thereby the oxydized layers and the microbial activity. This benefits Mysella which obtains protection from surface-hunting predators and additional supply of food. In their second year the bivalves are functional males, and when three years old and 3 mm long they are hermaphrodites. Males produce fertile and oligopyrene sperm simultaneously. Sperm transfer involves sperm bags and receptacula seminis, and is thus time-independent of egg-spawning. Mysella reacts to gravitation by positive or negative taxes, and to direction of water flow by positive tropo-taxis or compass reactions. Chemical stimuli from a predator (Astropecten) evoke direct orthokinesis. Stimuli...

Negative Chemotaxis in Escherichia coli

Several methods for detecting or measuring negative chemotaxis are described. Using these, we have surveyed a number of chemicals for their ability to repel Escherichia coli. Although most of the repellents are harmful compounds, harmfulness is neither necessary nor sufficient to make a compound a repellent. The repellents can be grouped into at least nine classes according to (i) competition experiments, (ii) mutants lacking certain of the negative taxes, and (iii) their chemical structure. The specificity of each class was studied. It is suggested that each class corresponds to a distinct chemoreceptor. Generally, non-chemotactic mutants lack both positive and negative chemotaxis, and l-methionine is required for both kinds of taxis. Repellents at very low concentrations are not attractants, and attractants at very high concentrations are not repellents.

Negative Taxes and the Poverty Problem

Negative Taxes and the Poverty Problem

Negative Taxes and the Poverty Problem

Negative Taxes and the Poverty Problem

Discussion: Effects of Shifts of Aggregate Demand upon Income Distribution

[2] BATCHELDER, ALAN B., Decline in the Relative Income of Negro Men, Quart. J. Econ. 78:525-548, Nov. 1964. [3] GREENE, CHRISTOPHER, Negative Taxes and the Poverty Problem, Washington, Brookings Institution, 1967. [4] KALDOR, NICHOLAS, Growth and the Problem of Inflation, Part I, Economica, N.S., 26:287-298, Nov. 1959. [5] LIPSEY, RICHARD G. Relation Between Unemployment and the Rate of Change of Money Wage Rates in the United Kingdom, 1862-1957: Further Analysis, Economica, N.S., 27:1-31, Feb. 1960. [6] MINSKY, HYMAN P., Role of Employment in Poverty in America, ed. Margaret S. Gordon, San Francisco, Chandler Publishing Company, 1965, pp. 175-200. [7] PERKINS, BRIAN, AND DALE HATHAWAY, The Movement of Between Farm and Non-Farm Jobs, Michigan State University Agr. Exp. Sta. Res. Bul. 3, 1966. [8] PHILLIPS, A. W., Relation Between Unemployment and the Rate of Change of Money Wage Rates in the United Kingdom, 1861-1957, Economica 25:283-299, Nov. 1958. [9] Ross, A. M., AND W. GOLDNER, Forces Affecting the Interindustry Wage Structure, Quart. J. Econ. 64:254-281, May 1950. [10] SCHULTZE, CHARLES, Recent Inflation in the United States, Study Paper 1, in Study of Employment Growth and Price Levels, Joint Economic Committee, U.S. Congress, Sept. 1959. [11] SCITOVSKY, TIBOR, Equity, in Papers on Welfare and Growth, Stanford, Stanford University Press, 1964. [12] SIMONS, HENRY C., Personal Income Taxation: The Definition of Income as a Problem of Fiscal Policy, Chicago, University of Chicago Press, 1938. [13] -, A Positive Program for Laissez-Faire: Some Proposals for a Liberal Economic in Economic Policy for a Free Society, Chicago, University of Chicago Press, 1948, pp. 40-77. [14] ULMAN, LLOYD, Labor Mobility and the Industrial Wage Structure in the Postwar United States, Quart. J. Econ. 79:73-97, Feb. 1965.

Negative Taxes and the Poverty Problem

(1968). Negative Taxes and the Poverty Problem. Journal of Economic Issues: Vol. 2, No. 1, pp. 112-113.

Negative Taxes and Monetary Incentives to Work: The Static Theory

The note examines how negative income taxation may influence incentives to work. The model indicating the income-leisure trade-off is used in both graphical and algebraic forms. The analysis indicates that if both income and leisure are normal goods, and if preference patterns are not changed as a result of implementation of a negative income tax plan, utility maximizing individuals will choose to work less in the presence of negative tax payments than in their absence. How much less depends on the level of the income guarantee, the negative (marginal) tax rate, and the shape of the utility function.