چرا در برخی کشورها با پرداخت مالیات بیشتر و در برخی با تمکین مالیاتی کمتر مواجهیم؟

در ادامه چکیده مانندی از دو مقاله جدید الانتشار با دو عنوان جالب در شماره پاییز Journal of Economic Perspectives ارائه می‌شود. یکی از نکات مهم در پاسخ پرسش ‏های این پژوهش ها، اثرگذاری عوامل فرهنگی و اجتماعی بر پرداخت مالیات است. مطالعه این دو مقاله برای علاقمندان مباحث بخش عمومی و مالیات ستانی قابل توصیه است. به منظور دریافت متن کامل مقالات نیز می‏ توانید بر عنوان آن‏ ها کلیک نمائید.

1. Kleven, Henrik Jacobsen. 2014. "How Can Scandinavians Tax So Much?" Journal of Economic Perspectives, 28(4): 77-98.

American visitors to Scandinavian countries are often puzzled by what they observe: despite large income redistribution through distortionary taxes and transfers, these are very high-income countries. They rank among the highest in the world in terms of income per capita, as well as most other economic and social outcomes. The economic and social success of Scandinavia poses important questions for economics and for those arguing against large redistribution based on its supposedly detrimental effect on economic growth and welfare. How can Scandinavian countries raise large amounts of tax revenue for redistribution and social insurance while maintaining some of the strongest economic outcomes in the world? Combining micro and macro evidence, this paper identifies three policies that can help explain this apparent anomaly: the coverage of third-party information reporting (ensuring a low level of tax evasion), the broadness of tax bases (ensuring a low level of tax avoidance), and the strong subsidization of goods that are complementary to working (ensuring a high level of labor force participation). The paper also presents descriptive evidence on a variety of social and cultural indicators that may help in explaining the economic and social success of Scandinavia.

 

2. Besley, Timothy, and Torsten Persson. 2014. "Why Do Developing Countries Tax So Little?"Journal of Economic Perspectives, 28(4): 99-120.

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. In order to understand taxation, economic development, and the relationships between them, we need to think about the forces that drive the development process. Poor countries are poor for certain reasons, and these reasons can also help to explain their weakness in raising tax revenue. We begin by laying out some basic relationships regarding how tax revenue as a share of GDP varies with per capita income and with the breadth of a country's tax base. We sketch a baseline model of what determines a country's tax revenue as a share of GDP. We then turn to our primary focus: why do developing countries tax so little? We begin with factors related to the economic structure of these economies. But we argue that there is also an important role for political factors, such as weak institutions, fragmented polities, and a lack of transparency due to weak news media. Moreover, sociological and cultural factors—such as a weak sense of national identity and a poor norm for compliance—may stifle the collection of tax revenue. In each case, we suggest the need for a dynamic approach that encompasses the two-way interactions between these political, social, and cultural factors and the economy.