Who bears the taxation policy burden

Taxation policy is the guidelines and principles a government sets for imposing and collecting taxes, including fairness, efficiency, the total amount collected, and effects on economic activity. The lessons answer who bears the tax burden and how tax rules shape that distribution. They consider how income, national context, representation, and business circumstances relate to the sharing of taxes.

2 articles, 1 video, 1 book · about 1 hr 29 min of reading and viewing

The reading path

1. Read
   

   taxation policy · Wikipedia · 16 min read

   In taxation policy, vertical equity means people with higher incomes pay more taxes through progressive tax rates. In progressive taxation, the amount of taxes paid increases with income. Taxation policy differs between low-income and high-income 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."

2. Read
   

   Taxation Without Money - JSTOR Daily · JSTOR Daily · 3 min read

   The Stamp Act of 1765 imposed taxes on items including newspapers, legal documents, pamphlets, and playing cards, prompting the cry "taxation without representation." Those most affected were also represented by colonial legislatures, though voting had minimum property requirements, so not everyone was represented.

3. Watch
   

   Lecture 21: Taxation and Savings · YouTube · 1 hr 10 min watch

   Prof. Jon Gruber discusses tax incentives for retirement savings and four tools adults are encouraged to use: employer pensions, 401(k) accounts, IRA accounts, and SEP-IRAs.

4. Book
   

   Capital in the Twenty-First Century · Bookshop.org

   Capital in the Twenty-First Century (French: Le Capital au XXIe siècle) is a book written by French economist Thomas Piketty. It focuses on wealth and income inequality in Europe and the United States since the 18th century.

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