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141. Why do we need self-employed persons? Some economic reflections, mainly tax related ones

Author:
Adam Adamczyk, Leszek Morawski, and Jarek Neneman
Publication Date:
05-2019
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
For many years, we have been hearing about the need for innovation and entrepreneurship. Successive Polish government declare their support for entrepreneurs and expand the catalog of privileges, mainly related to taxes and mandatory contributions. Not infrequently, in these discussions the self-employed are equated with entrepreneurs. In this work, we will seek an answer to the questions: Who, then, are the self-employed? Are they really entrepreneurs? Should we support their activities? And finally the fundamental question: What does the economy get from the self-employed? In this work we point out that the differences in rates of self-employment between countries may result from differences in taxation on the labor provided by self-employed and salaried workers. In the main part of the work, taking advantage of the potential of the EUROMOD tax-benefit microsimulation model, we show that in Europe there is no single model of taxation of work conducted as one’s own business. In the majority of the tax-contribution systems we examined, the profitability of employment or self-employment changes along with changes in income. In light of the regressivity of the burdens on the self-employed, as a rule it begins to be profitable only above a certain income level. In the first part of the work we define the self-employed as those who run a business, and later we distinguish within this group entrepreneurs, meaning those who take on risk and create innovations. Discussing the advantages and disadvantages of self-employment from the point of view of the self employed and the employer, we point out that the benefits – including systemic (tax and contribution) benefits, outweigh the disadvantages. We also discuss in more detail the imposition of income tax on the self-employed. In the second part we present changes in the value of self-employment over the last 25 years. Here we use data from the World Bank and certain data points from the European Union Statistics on Income and Living Conditions (EU-SILC). They allow us to observe how the relationship between the self-employed and the economy is changing: The significance of services provided for other businesses is growing. Additionally, we can see that the significance of self-employment is falling. In Poland the level of (non-agricultural) self-employment is low. The dynamics of the rate of self employment indicate that the influence of legal regulations on the scale of self-employment is secondary. It seems that in this case, technological and demographic factors are much more significant.
Topic:
Demographics, Labor Issues, Employment, Business, Social Policy, Tax Systems, and Fiscal Policy
Political Geography:
Europe and Poland

142. Washington: Education, Carbon, and Taxes Oh My!

Author:
Erin Richards, Michael Artime, and Francis Benjamin
Publication Date:
01-2019
Content Type:
Journal Article
Journal:
California Journal of Politics and Policy
Institution:
Institute of Governmental Studies, UC Berkeley
Abstract:
As a state that overwhelmingly relies on sales tax revenue, Washington benefitted from a strong economy in 2018. However, that revenue was necessary as the state faced a court ordered deadline to fully fund K-12 education, and a need to address transportation, mental health, and a capital budget held over from the 2017 session. This is all in addition to creating a new Department of Children, Youth and Families. The state government was under unified government for the first time since 2012 which may have contributed to the state completing its work in a supplemental budget year on time and adjourning by the March deadline.
Topic:
Budget, Tax Systems, and Economic Policy
Political Geography:
United States and Washington

143. The Politics of Rentier States in the Gulf

Author:
Michael Herb, Marc Lynch, Makio Yamada, Jim Krane, Ishac Diwan, Steffen Hertog, Andrew Leber, Jessie Moritz, Karen E. Young, Justin Gengler, Michael Ewers, Bethany Shockley, Claire Beaugrand, Crystal A. Ennis, Calvert W. Jones, Benjamin Smith, David Waldner, and Khalid Abu-Ismail
Publication Date:
01-2019
Content Type:
Research Paper
Institution:
Project on Middle East Political Science (POMEPS)
Abstract:
More than two generations have passed since oil transformed the economies and societies of the Gulf monarchies. Gulf citizens enjoy opportunities unimaginable without oil wealth and have the security of a comprehensive welfare state. But how sustainable are the Gulf economies? Citizen populations continue to grow, oil reserves continue to fall, technological advances could lessen world demand for the Gulf’s oil, and price fluctuations make planning difficult. Most Gulf monarchies have made little progress in transitioning away from oil despite these widely-recognized incipient problems. Periods of lower oil prices are met with deficit spending until prices rise again, rather than serious economic restructuring. They have built economies with deep structural imbalances that make it more rather than less difficult to reduce their reliance on oil – and political orders which are deeply constituted by those imbalances and threatened by reform. The political economies shaped by oil wealth have been primarily studied in the political science literature through the concept of the rentier state, which suggests that the dominance of oil wealth has distinctive, largely unavoidable political, social, and economic effects. Rentier state theory developed to explain the difficulty of diversifying economies, the bloating and inefficiencies of state institutions, the absence of democracy, the power of national security states, and patriarchal political cultures. Among scholars whose work focuses on the Gulf, though, the theory of the rentier state appears more often as a foil than as a bedrock theoretical perspective. Does rentier state theory actually explain political outcomes and structures in the Gulf? The contributions and limitations of rentier state theory in the Gulf were the focus of a workshop convened by the Project on Middle East Political Science at the Elliott School of International Affairs in September 2018. The discussions among a diverse, interdisciplinary set of scholars revolved around the nature and extent of the coming challenges to Gulf economies, and the inadequacy of existing theories of the rentier state to account for the political implications. The papers presented in POMEPS Studies 33: The Politics of Rentier States in the Gulf range widely across countries, economic sectors, and political manifestations and bring anthropological and ethnographic perspectives into dialogue with economists and political scientists.
Topic:
Economics, Oil, Politics, Citizenship, Tax Systems, Labor Market, and Rentier State Theory
Political Geography:
Saudi Arabia and Gulf Nations

144. Taxing “Bads”: An Overview of Research Initiatives

Author:
Ruth Lopert
Publication Date:
11-2019
Content Type:
Policy Brief
Institution:
Center for Global Development (CGD)
Abstract:
Around the world, development economists and researchers are exploring proposals to tax excise goods, and several have produced models demonstrating that such taxes can generate substantial revenues. This note attempts to list the organizations and research initiatives currently addressing taxation of tobacco, alcohol, and sugar-sweetened beverages—the “bads”—to help navigate the landscape of existing research and identify gaps and opportunities for further work.
Topic:
Development, Economics, Tax Systems, and Revenue Management
Political Geography:
Global Focus

145. Worker Training Tax Credit: Promoting Employer Investments in the Workforce

Author:
Alastair Fitzpayne and Ethan Pollack
Publication Date:
08-2018
Content Type:
Working Paper
Institution:
Aspen Institute
Abstract:
Rapid advances in technology, including artificial intelligence and automation, are transforming industries and reshaping the skills necessary to secure and keep a job. In response, U.S. workers will need to acquire skills that are not easily automated or that complement ever-changing technology. Yet, data suggest an alarming trend: there is a steady decline in the amount employers are investing in their workforce.[1] Federal and state policymakers should consider using tax incentives to encourage additional workforce training investments. To accomplish this, in May 2017 the Future of Work Initiative proposed the Worker Training Tax Credit. Modeled on the popular Research and Development (R&D) Tax Credit, this new tax credit could be used by small and large businesses to invest in training for their low- and middle-income workers. Based on economic modeling recently conducted by District Economics Group, the Worker Training Tax Credit would cost roughly $146.5 million over ten years, and lead businesses to increase training investments by 8.5 percent. Because the tax credit excludes training provided to high-income workers, these induced training investments would provide greater opportunity to low- and middle-income workers.
Topic:
Science and Technology, Employment, Tax Systems, Artificial Intelligence, and Skilled Labor
Political Geography:
North America and United States of America

146. Reward Work, Not Wealth: To end the Inequality Crisis, We Must Build an Economy for Ordinary Working People, not the Rich and Powerful.

Author:
Diego Alejo Vazquez Pimentel, Max Lawson, and Inigo Macias Aymar
Publication Date:
01-2018
Content Type:
Policy Brief
Institution:
Oxfam Publishing
Abstract:
Last year saw the biggest increase in billionaires in history, one more every two days. This huge increase could have ended global extreme poverty seven times over. 82% of all wealth created in the last year went to the top 1%, and nothing went to the bottom 50%. Dangerous, poorly paid work for the many is supporting extreme wealth for the few. Women are in the worst work, and almost all the super-rich are men. Governments must create a more equal society by prioritizing ordinary workers and small-scale food producers instead of the rich and powerful.
Topic:
Gender Issues, International Trade and Finance, Food, Health Care Policy, Inequality, Economic Growth, Tax Systems, and Supply Chains
Political Geography:
Global Focus

147. Closing the Divide in Malawi: How to Reduce Inequality and Increase Prosperity for all

Author:
Clare Coffey, Jessica Hamer, and Chiara Mariotti
Publication Date:
04-2018
Content Type:
Case Study
Institution:
Oxfam Publishing
Abstract:
Inequality between the richest and the rest in Malawi continues to rise, with poverty remaining extreme and endemic. Climate change is compounding the challenges, with recent droughts and floods likely to have worsened poverty, resulting in one in three Malawians relying on humanitarian assistance in 2016. Economic inequality threatens to undermine the hard-fought and important progress on some aspects of human development in Malawi. This report presents a vision, roadmap and policy recommendations for a more inclusive, equitable and prosperous Malawi. It shows that inequality is not inevitable but the result of policy choices made by those with power. Breaking out of slow and unequal growth requires government, development partners and institutions to work for all, especially for those living at the margins, rather than serving powerful vested interests.
Topic:
Agriculture, Climate Change, Gender Issues, Inequality, and Tax Systems
Political Geography:
Africa and Malawi

148. Tax Incentives in the Global South

Author:
Megan Baddeley, Matti Kohonen, Ewan Livingston, and Radhika Sarin
Publication Date:
05-2018
Content Type:
Policy Brief
Institution:
Oxfam Publishing
Abstract:
This joint briefing from Oxfam, Christian Aid, ActionAid and the CBI reflects a growing convergence between businesses and tax advocacy groups on the use of tax incentives in the Global South. It argues that tax incentives can be a useful tool in promoting decent jobs and growth. But it also contends that too often tax incentives are used in inefficient and ineffective ways, and in the worst cases are entirely redundant. We hope that its message will be heard by policy makers around the world, and that it will contribute to better policy making that encourages responsible investment. Promoting domestic resource mobilization should mean that governments have more money to invest in essential public services to tackle poverty.
Topic:
Economics, Tax Systems, Fiscal Policy, and Private Sector
Political Geography:
Global South

149. Influencing Tax Policy Reform in Vietnam: The case of Decree 20

Author:
Nora Honkaniemi and Doung Vu Houng
Publication Date:
08-2018
Content Type:
Case Study
Institution:
Oxfam Publishing
Abstract:
This case study demonstrates how change took place in Vietnam as a result of CSO action to address tax policy reform. Oxfam worked with a range of partners to campaign for greater transparency requirements in the tax affairs of multinational companies (MNCs). This resulted in the government introducing new regulations requiring MNCs to file country-by-country tax reports, helping to strengthen tax transparency and tackle tax avoidance in Vietnam.
Topic:
Reform, Tax Systems, Transparency, and Domestic Policy
Political Geography:
Asia and Vietnam

150. Rental Taxation: Curbing Non-Compliance and Improving Administration

Author:
Florence B. Muleya, Shebo Nalishebo, Malindi Msoni, Mukuka Mulenga, Evaristo Mwale, and Yenda Shamabobo
Publication Date:
10-2018
Content Type:
Working Paper
Institution:
Zambia Institute for Policy Analysis and Research (ZIPAR)
Abstract:
Since 2013, the Zambian economy has grappled with a high fiscal deficit. Many stakeholders continue to implore the Government to take measures to ensure that the tax base is broadened, voluntary compliance improved and domestic resource mobilisation enhanced to reduce the deficit. Consequently, there has been a call on the tax administration authority to rethink its tax collection strategies and bring more individuals and firms into the tax net. Recently, the Government reiterated its commitment to enhance resource mobilisation in the 2019 Budget Speech. Improved administration of taxation in the housing sector, particularly rental properties, offers a promise as one of the options to increase tax revenues especially if more tax payers are captured under this tax net. However, the administration of individual rental income tax faces many challenges.
Topic:
Economy, Tax Systems, and Rent
Political Geography:
Africa and Zambia