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uity and vertical equity vertical equity vertical equity is a method of taxation based on the principle that the higher the income of an individual is the higher the personal income tax liability i e as your income goes up you pay more 11 vertical equity is often more achievable than horizontal equity because horizontal equity is harder to implement it is not easy to define and it can be undermined by loopholes and deductions since this method takes into consideration the ability to pay taxpayers nowadays it is one of the most accepted taxation methods by various countries around the world the ability to pay principle says that the amount of a tax a person pays has to be dependent on the burden the tax will create about the wealth of an individual vertical equity operates on the principle of people with higher incomes paying more taxes through progressive tax rates in progressive taxation the amount of taxes paid increases with income in this tax system people are divided into tax brackets each tax bracket has a different tax rate with high income brackets paying more taxes with this taxation system the effective tax rates increase with income furthermore another possibility is the proportional tax method in which the income is charged at a single rate regardless of income this taxation method is also known as flat taxes horizontal equity the basic principle of horizontal equity is based on the concept of distributive justice in which taxpayers should pay the same level of income tax in proportion to their respective income groups most important but more costly is to define income groups knowing that each individual consumes and saves in different ways making it very hard for tax policymakers horizontal equity requires a tax system that does not give preference to certain individuals or companies it makes sure that we don t have discrimination on the grounds 12 horizontal equity is a constant topic of tax policy discussions and in many countries it is a cause of several exemptions deductions and special provisions efficiency edit efficiency for economists is equal to the concept of pareto efficiency pareto efficiency means the situation of resource allocation where the concept of net is dominant in other words we need to make someone worse to make others better under this efficiency to seek efficiency it is necessary to build a decentralized market mechanism and to build that mechanism the tax system is often seen as an obstacle here we need to think about the balance between efficiency and equity and the best point of this balance is called pareto improvement this is the ideal answer to reply for the question of which policies should be implemented 13 social choice edit the choices or decisions of the government are one of the social choices social choice consists of two elements individual level and societal level for the individual level each individual builds their preference and has their utility following the budgets constraint this can form an indifference curve and we can say that the points which are on this curve are matched to pareto efficiency in the society s level the curve is created by seeing the participants as group a and group b here the curve is an inversely proportional relationship which is a very common style in the pareto efficiency curve at this curve when group a s utility will get down group b s utility will get increased there are other curves in other ways utilitarian way and rawlsian way when attempting to implement economic policies and projects the measurement of the net benefits of different groups is needed and to consider that the project policy is the pareto improvement under social choice if the project policy has net positive gains and reduces measured inequality it should be taken if net positivity can not be determined other factors are utilised the compensation principle the inverse proportion of measures of efficiency and equality and the weighted benefits approach the inverse proportional of measures of efficiency and equality is the judgement based on the contemplation of efficiency and equality the weighted benefits approach is focused on the total amount of utility the compensation principle is based on the willingness to pay the tax if people are motivated to pay there is a growth in consumer surplus in this principle when the willingness to pay is more than the cost to do so including if there is a cost imbalance for individuals the projects policies should be taken the compensation principle can overcome the difficulty of taxation due to the intervening efficiency 14 tax policy in the european union edit main principles and objectives edit no unified tax policy edit the eu commission stated the belief that there is no need for an across the board harmonization of member states tax systems 15 member states are to take full control of which tax system they want to impose as long as they respect the rules of the eu there is a possibility for tax field action of the eu under the principles of subsidiarity and proportionality 15 and also under the assumption that the member state in question was not able to provide an effective solution therefore there is a need for support in terms of coordination for example removing obstacles edit as a part of the eu s objective to empower its citizens to play a full part in the market the organization announced in 2020 that the objective is to ensure that tax rules do not discourage individuals from benefiting from the internal market the communication removing cross border tax obstacles for eu citizens outlines the most serious tax problems that eu citizens face in cross border situations such as discrimination and double taxation 15 tax policy of developing countries edit the tax policies of different countries differ in many ways besides that there are some patterns that we can observe among various groups of countries with the same characteristics an example of this would be the low level and utility of taxes in developing countries low income countries typically collect taxes of between 10 to 20 percent of gdp while the average for high income countries is more like 40 percent 16 problems faced by tax policymakers in developing countries edit there are several challenges that tax policymakers in developing countries have to face and that make it difficult for each of these developing countries to introduce effective and equitable tax systems tackle inequality and corruption or increase their development level as a result of this developing countries often use tax policies that are not very effective in terms of generating tax revenue therefore not allocating the country the funds needed for improvement unclear incomes edit as many people in developing countries are often paid wages based on the time they spend at work volatile value and many are paid in cash which lowers the government s ability to track such money flows it is difficult to keep record of any reliable data on income and wealth distribution in the country this leads to a situation in which the policymakers are unable to create statistics or models that would allow them to propose changes to the current tax system mainly income taxes in this case in the country that would improve the situation mainly the efficiency vs equity trade off unclear spendings edit similarly to the problem regarding unclear incomes a big part of the spending in developing countries is done in such a way that does not lead to extensive spending reports being supplied to the government this lack of information is supported by the fact that just like in the case of incomes most spending is done in cash which is again more difficult to keep a record of in this situation policymakers are deprived of the ability to analyze spending statistics in their country and thus they are not able to produce changes to the tax system mainly the sales taxes in their country limitations on taxing imports edit about taxes on imports lowering these taxes will lead to more competition from foreign enterprises while reducing protection of domestic industries from this foreign competition is an inevitable consequence or even the objective of a trade liberalization program reduced budgetary revenue would be an unwelcome by product of the program 17 limitations of used taxes edit despite the problems in keeping track of many economic activities in developing countries naturally various taxes are in effect in these countries these generate revenue but there are certain limitations to these taxes which make them not as effective as they could be personal income tax edit the personal income tax in developing countries commonly has some rate of progressivity meaning grouping individuals into various groups based on their income and then imposing different rates of the personal income tax on each group the limitations which often make this kind of tax ineffective in developing countries are several various exemptions in the parts of an individual s income that are taxable as well as setting off the borders between different tax brackets these make it often more favourable for an individual to establish a business and therefore pay lower corporate income tax rather than personal income tax but even without this reaching the highest tax bracket with the highest marginal tax rate as an individual often requires incomes so high that only a small number of people in the country reach it corporate income tax edit similarly to the case of the personal income tax there are various rates of the corporate income tax based mainly on the sector that the company generates revenue this allows the corporations to take actions which allow them to pay lower taxes and effectively practice tax avoidance value added tax edit as much as the vat is an effective tool to generate revenue for the government there are some setbacks to the implementation of the vat in developing countries one is that there are certain goods and services which are not included in the vat list and therefore reduce the benefits from introducing the vat in the first place 17 another one is introducing various vat rates for different goods and services this usually leads to a higher popularity of the tax policy and can even increase the revenue of the tax but the administrative cost of such a measure can outweigh said benefits especially in the case of developing countries possible improvements for developing countries edit the path to improved tax systems in developing countries is a long and demanding one but it can be done several aspects of the current tax systems should be changed to make the situation and the tax revenue of the county better these include changes in the attitude towards foreign investment in the country this money flow and its taxation is one of the main sources of revenue for many developing countries this should be changed but at the same time the measures used should not make it less beneficial for foreign investors to bring their money to the country another problem that needs to be tackled is the personal income tax this is a tax with a large potential but it is one which currently only brings a small portion of money to the government s budget in many developing countries capital gains and capital transfers tax implementations are other ways of improving the state of the tax systems in developing countries there is a document made by the oecd designed to assist developing countries in transforming and improving their tax systems in this document the oecd not only offers suggestions for improvement but also guarantees assistance with certain measures oecd assistance in health taxes edit the oecd can support countries in improving the design of their health taxes including on tobacco alcohol and sugar sweetened beverages to improve the health of the population and raise revenues the oecd can also help with implementing any necessary accompanying changes to the tax system that will increase the role of health taxes in financing healthcare systems 18 see also edit sin tax tax incidence tax law bibliography edit mirrlees james adam stuart besley tim et al 2011 tax by design oxford university press isbn 978 0 19 955374 7 references edit policy framework for investment user s toolkit chapter 5 tax policy pdf oecd 2013 1 2 3 neva goodwin 2019 principles of economics in context routledge isbn 9781138344037 external environment taxation gcse tutor2u 2021 03 21 retrieved 2024 09 25 1 2 stiglitz joseph e 2015 economics of the public sector w w norton company isbn 9780393925227 paying taxes why it matters subnational studies world bank group n d retrieved 25 september 2024 1 2 3 taxation compliance and administrative costs an overview 2008 allers maarten adriaan 1994 administrative and compliance costs of taxation and public transfers in the netherlands netherlands groningen p 19 taxation compliance and administrative costs an overview 2008 sandford c godwin m and hardwick p 1989 administrative and compliance costs of taxation bath fiscal publications taxation compliance and administrative costs an overview c evans 2008 vertical equity overview vertical taxation regimes example corporate finance institute retrieved 2021 04 07 horizontal equity corporate finance institute retrieved 25 april 2021 stiglitz joseph e rosengard jay k 2015 market efficiency economics of the public sector new york w w norton isbn 9780393925227 stiglitz joseph e rosengard jay k 2015 efficiency and equity economics of the public sector new york w w norton isbn 9780393925227 1 2 3 eu tax policy strategy besley timothy persson torsten 2014 11 01 why do developing countries tax so little journal of economic perspectives 28 4 99 120 doi 10 1257 jep 28 4 99 issn 0895 3309 s2cid 54180322 1 2 economic issues no 27 tax policy for developing countries www imf org retrieved 2023 04 26 oecd 2022 oecd tailored tax policy advice for developing countries pdf oecd retrieved 26 april 2023 v t e public policy fields agricultural climate change communication knowledge media cultural domestic drug reform economic fiscal incomes industrial investment monetary tax trade education energy nuclear energy renewable energy environmental food foreign health pharmaceutical vaccination housing immigration language military science ai stem cell space technology social other topics evidence based policy public administration public budgeting public policy doctrine public policy school policy analysis policy studies regulation youth services public policy by country authority control databases international gnd national czech republic retrieved from https en wikipedia org w index php title tax_policy oldid 1328352536 category tax policy hidden categories articles with short description short description is different from wikidata articles needing additional references from december 2009 all articles needing additional references pages using sidebar with the child parameter this 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