A comment on the viability of the allowance for corporate equity

Article Abstract:

The introduction of allowance for corporate equity (ACE) was aimed at providing a significant means of reducing company equities. Although ACE promises robust benefits for taxpayers and government regulators, industrialized nations are reluctant to adopt the taxation scheme due to its inherent risks. It was emphasized that ACE cannot be applied to self-employed workers since it would make the evaluation of capital investments economically infeasible. Further, it was noted that ACE implementation would create a direct impact on outward investments.

Corporate Income Taxes, Management, Business enterprises

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The effect of tax-based savings incentives on government revenue

Article Abstract:

Feldstein's (1995) conclusions regarding the effect of tax-assisted savings plans (TASPs) on government revenue are based on a very particular case with a narrow premise that cannot be taken out of context. The principles of TASPs, which state that they lessen government revenue, are plausible but the weight of their outcomes may not be very significant. The savings effects of TASPs may hold true only for in a closed economy, where private savings cause higher domestic investment, but not in a small open economy.

Personal Taxes-Savings Incentives, Research, Analysis, Tax administration and procedure, Tax administration, Savings, Individual retirement accounts, Tax incentives, Revenue

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House prices and local taxes in the UK

Article Abstract:

The introduction of the Community Charge or poll tax during 1990 in the UK has contributed to the occurrence of house price inflation that began during the late 1980s. Tax changes related to the removal of the local tax on housing consumption show that the poll tax may have been associated with the 10% to 17% increases in the real housing price. Also, the removal of rates payable on housing may have contributed to around 30% of the increases recorded in real house prices over the late 1980s.

Property Taxes, United Kingdom, Housing, Tax policy, Property tax

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