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Using recent expenditure survey data, this paper investigates the incidence of all indirect taxes in Brazil. It applies a novel approach to estimate the effective tax rate by computing the specific cumulative taxes levied on thousands of items available in the data set. The findings show that for every RD 100 of indirect tax revenue, the first and second deciles pay RD 2 and RD 3, respectively, while the ninth and tenth deciles pay RD 16 and RD 33, respectively. Meanwhile, indirect taxes represent between 23 and 45 percent of income among the poorest households. Simulations of a value-added tax reform suggest that it could be inequality reducing both horizontally and vertically. A flat value-added tax accompanied by excise taxes on fuel items, alcohol, and tobacco would also lead to lower decreases in expenditures. Households would spend 2.8 percent less on average, with those in the bottom (top) decile spending 7.0 percent (1.5 percent) less.

Distributional Impact --- Effective Tax Rate --- Fiscal Incidence --- Indirect Tax --- Inequality --- Macroeconomics and Economic Growth --- Public Sector Development --- Tax Burden --- Tax Reform --- Taxation --- Taxation and Subsidies --- Value Added Tax

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It has become part of the conventional wisdom in the economics of education that subsidies to higher education have a regressive distributional effect. Given that relatively more children from wealthier families enroll in higher education, many economist assume that these subsidies to higher education have an unwanted distributional impact. This volume presents new empirical evidence for the cross-sectional point of view and provides an analytical framework for the longitudinal perspective. The present volume also analyzes the equity and efficiency effects of widely-discussed funding reforms and proposes a voluntary graduate tax.

Government aid to higher education --- Tax incidence --- Social choice --- Evaluation. --- Mathematical models. --- Incidence of taxation --- Tax burden --- Tax equity --- Taxation --- Tax shifting --- Education, Higher --- State aid to higher education --- Universities and colleges --- Government aid --- Finance --- Public finance. --- Economic policy. --- Public Economics. --- Economic Policy. --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy --- Cameralistics --- Public finance --- Currency question --- Public finances --- 378 --- 378 Hoger onderwijs. Universitair onderwijs --(algemeen) --- Hoger onderwijs. Universitair onderwijs --(algemeen) --- Evaluation --- Mathematical models

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impot sur le capital --- vermogensbelasting --- Capital levy. --- Saving and investment. --- Tax incidence. --- Taxation. --- Capital levy --- Saving and investment --- Taxation --- Tax incidence --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Accumulation, Capital --- Capital accumulation --- Capital formation --- Investment and saving --- Saving and thrift --- Capital --- Supply-side economics --- Wealth --- Investments --- Capital taxes --- Levy on capital --- Property tax --- Incidence of taxation --- Tax burden --- Tax equity --- Tax shifting

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The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head's excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines.

Tax incidence. --- Tax incidence --- Progressive taxation. --- Progressive taxation --- Graduated taxation --- Proportional taxation --- Taxation, Progressive --- Incidence of taxation --- Tax burden --- Tax equity --- Taxation --- Tax shifting --- Ontario. --- Canada. --- Canada (Province) --- Canadae --- Ceanada --- Chanada --- Chanadey --- Dominio del Canadá --- Dominion of Canada --- Jianada --- Kʻaenada --- Kaineḍā --- Kanada --- Ḳanadah --- Kanadaja --- Kanadas --- Ḳanade --- Kanado --- Kanakā --- Province of Canada --- Republica de Canadá --- Yn Chanadey --- Andalüe --- Andalüe Sheng --- Antarya --- Canada West --- Ontarėj --- Ontarijas --- Ontario-sh --- Ontariu --- Onṭaryo --- Onṭeryo --- Upper Canada

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Income tax --- Taxation --- Tax incidence --- 336.201 --- 336.61 --- 339.21 --- AA / International- internationaal --- NBB congres --- Incidence of taxation --- Tax burden --- Tax equity --- Tax shifting --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Financieel beleid --- Ongelijkheid en herverdeling van vermogens en inkomens. Inkomensbeleid --- Conferences - Meetings --- Economic growth --- Taxes --- United States --- United States of America