Excise Taxes - Fulbright University Vietnam
Transcript of Excise Taxes - Fulbright University Vietnam
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Excise Taxes
Jay K. Rosengard
Kennedy School of Government
Harvard University
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အထးကနစညခြန
Jay K. Rosengard
Kennedy School of Government
Harvard University
Please note: this is an unofficial translation
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Types of Indirect Taxation
• General Sales and Companion Use Taxes (Subnational Level)
• Value Added Tax (National Level)
• Excise Taxes (Both Levels)
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သြယဝကေပးေဆာငရေသာ အခြနအမးအစားမား
• အေထြေထြ ေရာငးခမႈ ႏင အြနလငးမ/ဖနးလငးမ ေရာငးခမႈတ႔အေပၚ အေရာငးခြန (ေဒသႏရအဆင)
• ထပဆင႔တးတနဖးခြန (ႏငငေတာအဆင)
• အထးကနစညခြန(ေဒသႏရႏင ႏငငေတာအဆင)
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Excise Taxes (1)
• Selective sales taxes on the consumption of specific goods and services
• Extremely prevalent
• Can be state and/or national
• Commonly referred to as “luxury” taxes (for example, on yachts or expensive perfume) and “sin” taxes (for example, on alcohol and cigarettes)
• Also commonly levied on fuel
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အထးကနစညခြနမား (၁)
• အထးသတမတထားသည ကနပစၥညးနင ဝနေဆာငမႈတ႔က သးစြမႈအေပၚ ေကာကခေသာ ေရာငးခြနျဖစသည။
• အလြနကယျပန႔သည။
• ေဒသႏရအဆငနင/သ႔မဟတ ျပညေထာငစအဆငတြငပါ ေကာကခနငသည။
• ဇမခပစၥညးမားအေပၚ ေကာကခသညအခြန (ဥပမာ - ရြကေလ သ႔မဟတ တနဖး ႀကးေရေမႊး) ၊ ယစမးကနစညခြန (sin tax) (ဥပမာ - အရက နင ေဆးရြကႀကး)
• ေလာငစာဆကလညး အထးကနစညခြနအျဖစ အခြနစညးၾကပသည။
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Excise Taxes (2)
Economically Efficient
• Cause minimum economic distortion
• Low elasticity of demand (addictive)
• Lack of close substitutes (taste preferences)
• Correct for negative externalities (“double dividend”: raise revenue + discourage socially costly behavior)
• Actually improve economic efficiency
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စးပြားေရးအရ စြမးေဆာငႏငမႈ
• စးပြားေရးပသ႑ာနပကယြငးမႈက အနညးဆးျဖစေစသည။
• ဝယလအားအေလာ႔အတငးက သကေရာကမႈနညး (ႀကကႏစသကမႈအေပၚ မတည - addictive)
• အစားထးစရာ ကနစညမရျခငး (ဥပမာ- ေကာဖမႈန႔ေစးတကလင အျခားကနစညမားက ေျပာငးလ
စားသးမညျဖစသည။ အရကကနစညက အခြနပမစညးၾကပျခငးေၾကာင႔ အရကကနစညေစးႏႈနး တကလာေသာ လညး စားသးသမားမာ ၾကကႏစသကမႈက အေျချပေသာေၾကာင႔ အရကကနစညအစား အျခားကနစည အစားထး လ႔မရေပ၊)
• အႏႈတလကၡဏာ သကေရာကမႈမား (negative externalities) အတြက ျပနလည ျပငဆငျခငး (အကး ၂ ဆရသည အခြနမးျဖစ - အစးရဝငေငြ တးလာျခငး + စားသးသမားသည
အထးကနစညခြနမားအတြက ေငြပမသးစြရမႈေၾကာင႔၊ အဆပါ ကနစညမားက သးစြမႈေလာနညးလာျပး အဆပါကနစညမားေၾကာင႔ ထခကေစေသာ အျပအမႈမား (ဥပမာ အရကေသာကသးျခငးေၾကာငကနးမာေရး ထခကမႈ) နညးလာမည။)
• အမနတကယ ေရရညအတြက စးပြားေရးအရ စြမးေဆာငနငမႈ တးတကလာေစ
အထးကနစညခြနမား (၂)
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Excise Taxes (3)
Socially Equitable
• Regressive consumption tax, especially since alcohol and tobacco are larger share of consumption for low-income households, but….
• Like VAT, compliance is difficult to enforce for certain demographics and in certain markets, lowering the effective tax rate
• Poor not acting in own self-interest (sin goods)
• Rich have capacity to pay (luxury goods)
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အထးကနစညခြနမား (၃)
လမႈေရးအရသာတညမ • ႏႈနးေလာစားသးခြန အမးအစားမးျဖစ - အထးသျဖင႔ ဝငေငြနမ႔ေသာ
အမေထာငစမားတြင အရကႏင႔ ေဆးရြကၾကးအတြက ကနကစရတမာ ႀကးႀကးမားမား ပါဝငပါသည။ သ႔ေသာလညး ……
• ထပဆင႔တး တနဖးခြနကသ႔ပင၊ လဥးေရဆငရာအေျခအေနတစခ႕နင ေစးကြကအေျခအေနအခ႕တြင အခြနက ေလးစားလကနာေပးေဆာငရန ခကခ (ထေရာကေသာ အခြနေပးေဆာငမႈႏႈနး မရပါ)
• ဆငးရသမားသည မမတ ေကာငးကးအတြကအျမတေစ ေဆာငရြကၾကမညမဟတ (ဥပမာ အရကေသာကသးျခငး၊ ေဆးလပေသာကျခငး)
• ခမးသာသမားသည အခြနေပးေဆာငႏငစြမးရသည (ဇမခပစၥညးမား)
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Excise Taxes (4)
Administratively Cost-Effective
• Raise significant revenue
• Easy to define
• Applied in regulated markets
• Large sales volume with few producers
• Both tax administration and taxpayer compliance costs are low because of “tax handles” (production facilities and ports of entry)
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အထးကနစညခြနမား (၄)
ထေရာကမႈရေသာ စမအပခပမႈဆငရာကနကစရတ
• ရေငြက သသာစြာတးေစသည
• သတမတရန လြယကသည
• အစးရ ထနးခပထားႏငေသာ ေစးကြကတြင အသးခနငသည
• ထတလပသနညးၿပး အေရာငးပမာဏၾကးမားသည
• အခြနစညးကပရာေနရာ (ဥပမာ ထတလပသညစကရ၊ ဆပကမး၊ ေလဆပ) မားေၾကာင စမအပခပမႈကနကစရတနင အခြနထမးသမ အခြနလကနာေပးေဆာငရသညစရတနညးပါသည
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Excise Taxes (5)
Key Policy Issues
• Optimal tax rate to maximize revenue
• Specific vs. ad valorem tax rate
• Revenue vs. regulatory objectives
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အဓကမဝါဒ ျပသနာမား
• အသငေတာဆးအခြနႏႈနး (Optimal Tax)
• ေရာငးခသညကနစညတစယနစအေပၚေကာကခသည အခြနႏႈနးထား (သ႔) ထပဆငတးလာသညတနဖးအေပၚေကာကခသညအခြန (Specific vs. ad
valorem tax rate)
• ရေငြရာေဖြေရး (သ႔ ) ကနစညမားအား ဥပေဒရထနးေကာငးေရး (Revenue vs. regulatory objectives)
အထးကနစညခြနမား (၅)
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Retail Sales Tax versus Value Added Tax
• Retail sales tax weaknesses in the United States – Low rate ceiling before it is not feasible – All revenue is at risk at a single stage – Audit/invoice trail is not strong – Revenue is not secured at the easiest stage – Excludes much of the potential tax base
• VAT weaknesses in the United States – Local Government: Usurps a state/local tax – Liberals: Regressive consumption tax – Conservatives: Supports and enables big government – Liberals & Conservatives – Federal & State: Harmonization and synchronization an
administrative nightmare
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လကကားေရာငးခြန Vs ထပဆင႔တးတနဖးအခြန
• အေမရကနႏငင၏ လကကားေရာငးရခြန အားနညးခကမား - တကယမလပႏငေသးခနတြင အျမင႔ဆးသတမတရမည႔ ေစးႏႈနးက ေလာ႔နညး၍
ေကာကျခငး - အခြနေငြအားလးသည အဆင႔တငးတြင လကလြတဆးရႏငမႈရသည။ - စာရငးစစ/ေငြေတာငးခလႊာမားျဖင အခြနရလမးကလကရန ခကချခငး - အခြနေငြသည အလြယကဆးအဆငတြငပငလင မေကာကခႏငသညအေျခအေနရ - အလားအလာရေသာ အခြနအေျခမားက မကကြယျပႏငျခငး
• အေမရကနႏငငထပဆင႔တးတနဖးအခြန၏ အားနညးခကမား - ေဒသႏရ အစးရမားမ ေဒသႏရႏင႔ ဆငေသာ အခြနမားက ခပကငထားျခငး - လစဘရယ : စားသးမႈအေပၚ ႏႈနးေလာ႔ခြန - ကြနဆာေဗးတစ : အစးရ၏ႀကးမားသည အခနးက႑က ေထာကခ - လစဘရယႏင႔ ကြနဆာေဗးတစ - ဗဟအစးရႏင ျပညနယမားအၾကား - လကေလာညေထြ ျဖစမႈႏင႔ စမခန႔ခြမႈဆငရာ ဆးကးမား ခနကကသားကမႈ