Nov 8, 2014 13:42

9 yrs ago

6 viewers *

Danish term

Shawn Champion

Sweden

50 questions

tilbageløb og adfærd

Danish to English Bus/Financial Accounting effects of tax changes

I submit this as one single term because they are used together, more often than not.

...et varigt mindreprovenu efter tilbageløb og adfærd på XXX mio. kr...

I alt provenuvirkning efter tilbageløb og adfærd.

It's used very extensively, yet I somehow cannot find an English equivalent that isn't merely a direct/machine translation. I know that tilbageløb is on Proz somewhere as "return flow on lending", though I don't think that is correct. The DA/FR entry here doesn't help me much either.

Thanks!

Proposed translations (English)

1 +1

deadweight / mechanical loss and dynamic behavioral response

Andres Larsen

References

definitions in Danish of ***tilbageløb og adfærd***

Andres Larsen

Discussion

Andres Larsen Nov 19, 2014: two clarifications came in from Copenhagen two clarifications came in recently from Copenhagen: The first from De Økonomiske Råd, November 11th: "Jesper Gregers Linaa (DØRS)" <[email protected]> Kære Andrés Vi har ikke et skarpt svar, hvad angår "tilbageløb" - prøv evt. at kontakte Finansministeriet herom. "Behavioural response" er en fin betegnelse for adfærd - og måske kan du samle det hele i "revenues through behavioural response". Jeg tror i hvert fald, det ville blive forstået. "Deadweight loss" fungerer ikke - det er noget helt andet. Hilsen Jesper :::::::::::::::::::::::::::::::::::::::::::::::::::: The second from Københavns Universitet, November 16th: "Peter Birch Sørensen" <[email protected]> Jeg ville bruge betegnelsen "revenue change from behavioural responses". Med venlig hilsen. Peter Birch Sørensen.
Andres Larsen Nov 15, 2014: deadweight loss is out for *tilbageløb* deadweight loss is definitely out for *tilbageløb* deadweight loss = dødvægtstab Beskatning af arbejdskraft - Dødvægtstab - Hvordan ... www.skm.dk/media/124037/skatdec2002.pdf ... beskatning af arbejdskraft påvirker dødvægtstabet.
Andres Larsen Nov 15, 2014: another definition for *tilbageløb* on page 7 of this Danish reference: Provenu- og arbejdsudbudseffekter ved skattelettelser www.finansraadet.dk/.../analyse_skattelettelser_22021... *Tilbageløb indeholder det provenu, som falder tilbage til staten via afgifter på forbrug, mens det øgede arbejdsudbud også giver ekstra provenu*.
Andres Larsen Nov 15, 2014: my answer is inaccurate and incorrect according to page 12 of this Danish reference below tilbageløb = static revenue change or "mechanical" revenue change or dynamic revenue loss or marginal (not total) deadweight loss adfærd = dynamic revenue change or revenue change from behavioural responses Download www.econ.ku.dk/.../DWL in a small open economy%... PB Sørensen - ‎2011 - ‎ The decomposition of the total revenue change into a “static” and a “dynamic” component is very useful because of the general result that the amount needed to compensate consumers for a tax increase equals the static revenue gain, as we shall see below. From (30) it then follows that the marginal deadweight loss equals the dynamic revenue loss. 4 In the literature, the static revenue change is sometimes referred to as the “mechanical” revenue change, and the dynamic revenue change is also known as the “revenue change from behavioural responses”. 5 While the total deadweight loss in (29) is calculated by means of the equivalent variation, we are thus effectively adopting a compensating variation measure of the marginal deadweight loss.
Andres Larsen Nov 9, 2014: tilbageløb Taxation and the Long Run Allocation of Labor: Theory and ... www.econ.ku.dk/jrm/PDFfiles/Allocation_Tax_Revised.pdf CT Kreiner - ‎ fies the efficiency loss from misallocation of labor caused by taxation.2 As will ... to 87 percent of the *(mechanical) loss in tax revenue,4 which translates into an ... Labor Supply Behavior and the Design of Tax and Transfer ... www.econ.ku.dk/ctk/Papers/klevenkreinersurvey12.pdf* HJ Kleven - ‎2005 - ‎ This is what we call the excess burden or the *deadweight loss of taxation. .... The mechanical revenue effect reflects the impact of the increase in the tax rate at . Using Elasticities to Derive Optimal Income Tax Rates eml.berkeley.edu/~saez/derive.pdf E SAEZ - ‎ the tax base, producing large deadweight losses. The modern .... there is a mechanical effect, which is the change in tax revenue* if there were no behavioural. Work-related tax expenditures in the EU - European ... ec.europa.eu/economy_finance/events/2013/...ecfin.../fatica_en.pdf Oct 23, 2013 - revenue loss /economic effects: ... What we do: decompose the revenue impacts of *tax expenditures reforms into a mechanical* (i.e. without.
Andres Larsen Nov 9, 2014: 'static' and 'dynamic' behavioral responses 'static' and 'dynamic' behavioral responses in tax revenue estimates: Revenue Estimating Methods \| California Franchise Tax Board https://www.ftb.ca.gov/.../Revenue_Estimating_Methods.shtml‎ Modeling taxpayer responses to changes in tax law Many changes in tax law will induce taxpayers to change their behavior. These behavioral changes may, in turn, change the revenue impact of the tax law change. Revenue estimates that ignore behavioral responses are often referred to as 'static', while those incorporating behavioral responses are called 'dynamic'.
Andres Larsen Nov 9, 2014: behavioral effects of taxation Tax Reforms and Intertemporal Shifting of Wage Income ... www.ieb.ub.edu/files/Kreiner.pdf CT Kreiner - ‎2014 - ‎ financial support from the the Danish Council for Independent Research. ... The Congressional Budget Office (2013) projects that 2013 tax revenue .... pelling evidence of *behavioral effects of taxation* with respect to income responses Evaluating the Trade-Offs in Tax and Transfer Policy: Theory ... www.rff.dk/files/RFF-site/.../Teknisk_note_nr._12.pdf Kreiner (2006c,d) evaluate the effects of the Danish tax and transfer policy on la- ... in preferences and/or budget sets created by fixed work costs (e.g., Cogan, 1981) ..... which gives *the fraction of tax revenue lost through behavioral responses. Tax Reform for Growth, Equity, and Revenue - Brookings ... www.brookings.edu/~/media/.../11/.../30-tax-reform-brown-ga...* S Brown - ‎2012 - ‎ Nov 30, 2012 - projected medium- and long-term budget shortfalls, even after the economy ..... First, *behavioral effects may significantly alter the revenues* that could be raised from ..... percent in Denmark, Iceland, Norway, and Sweden.
Andres Larsen Nov 8, 2014: adfærd *adfærd* could mean *behavioural (dynamic) economic effects* in your context: Tax and benefit policy: insights from behavioural economics www.ifs.org.uk/comms/comm125.pdf‎ However, the lessons from behavioural economics run deeper than nudging alone and have enormous implications for more traditional policy levers as well. Behavioural economics and public policy - FT.com www.ft.com/cms/s/2/9d7d31a4-aea8-11e3-aaa6-00144feab7de.htm...‎ 21 Mar 2014 ... The past decade has been a triumph for behavioural economics, the ... and what effects we might expect if we introduced policies such as a tax ...

Proposed translations

13 hrs

Andres Larsen

Venezuela

7089 answers

Native in English

Selected

deadweight / mechanical loss and dynamic behavioral response

Taxation and the Long Run Allocation of Labor: Theory and ...
www.econ.ku.dk/jrm/PDFfiles/Allocation_Tax_Revised.pdf
CT Kreiner - ‎
fies the efficiency loss from misallocation of labor caused by taxation.2 As will ... to 87 percent of the ***(mechanical) loss in tax revenue***,4 which translates into an ...

Labor Supply Behavior and the Design of Tax and Transfer ...
www.econ.ku.dk/ctk/Papers/klevenkreinersurvey12.pdf
HJ Kleven - ‎2005 - ‎
This is what we call the excess burden or the ***deadweight loss of taxation***. .... The mechanical revenue effect reflects the impact of the increase in the tax rate at .

Evaluating the Trade-Offs in Tax and Transfer Policy: Theory ...
www.rff.dk/files/RFF-site/.../Teknisk_note_nr._12.pdf
Kreiner (2006c,d) evaluate the effects of the Danish tax and transfer policy on la- ... in preferences and/or budget sets created by fixed work costs (e.g., Cogan, 1981) ..... which gives ***the fraction of tax revenue lost through behavioral responses***.

--------------------------------------------------
Note added at 7 days (2014-11-15 19:19:39 GMT)
--------------------------------------------------

according to page 12 of this Danish reference below

tilbageløb = static revenue change or "mechanical" revenue change or dynamic revenue loss or marginal (not total) deadweight loss

adfærd = dynamic revenue change or revenue change from behavioural responses

Download
www.econ.ku.dk/.../DWL in a small open economy%...
PB Sørensen - ‎2011 - ‎
The decomposition of the total revenue change into a “static” and a “dynamic” component is very useful because of the general result that the amount needed to compensate consumers for a
tax increase equals the static revenue gain, as we shall see below. From (30) it then follows that the marginal deadweight loss equals the dynamic revenue loss.

4
In the literature, the static revenue change is sometimes referred to as the “mechanical” revenue change, and the dynamic revenue change is also known as the “revenue change from behavioural responses”.

5
While the total deadweight loss in (29) is calculated by means of the equivalent variation, we are thus effectively adopting a compensating variation measure of the marginal deadweight loss.

--------------------------------------------------
Note added at 11 days (2014-11-19 23:14:23 GMT)
--------------------------------------------------

two clarifications came in recently from Copenhagen:

The first from De Økonomiske Råd, November 11th:

"Jesper Gregers Linaa (DØRS)" <[email protected]>

Kære Andrés

Vi har ikke et skarpt svar, hvad angår "tilbageløb" - prøv evt. at kontakte Finansministeriet herom.

"Behavioural response" er en fin betegnelse for adfærd - og måske kan du samle det hele i "revenues through behavioural response". Jeg tror i hvert fald, det ville blive forstået.

"Deadweight loss" fungerer ikke - det er noget helt andet.

Hilsen Jesper

::::::::::::::::::::::::::::::::::::::::::::::::::::

The second from Københavns Universitet, November 16th:

"Peter Birch Sørensen" <[email protected]>

Jeg ville bruge betegnelsen "revenue change from behavioural responses".

Med venlig hilsen.
Peter Birch Sørensen.

Note from asker:

Thanks Andres! I'm just going to leave this open for a few more days in case anyone else wants to weigh in.

Peer comment(s):

agree	Adrian MM. (X) : behavioural in BrE 6 hrs
	very true - thanks

4 KudoZ points awarded for this answer. Comment: "Thanks! Super helpful references and links, too."

Reference comments

6 hrs

Andres Larsen

Venezuela

7089 answers

Native in English

Reference:

definitions in Danish of tilbageløb og adfærd

Notat - Finansministeriet
www.fm.dk/.../Regneprincipper og modelanve...

Tilbageløb betegner, at politikændringer, der direkte påvirker de disponible indkomster, vil påvirke det offentliges indtægter fra moms og afgifter mv. gennem større eller mindre forbrug, selvom adfærden antages at være uændret (dvs. effekten fremkommer alene som følge af den ændrede disponible indkomst). Hvis fx indkomstskatterne sættes op, vil det reducere de disponible indkomster. Det vil reducere privatforbruget og dermed det offentliges indtægter fra moms og afgifter. Dette tilbageløb reducerer således de direkte provenuvirkninger af fx en indkomstskattestigning.

Adfærdsændringer (også kaldet dynamiske effekter) betegner – i modsætning til tilbageløb – at visse politikændringer kan påvirke den økonomiske adfærd fx i form af øget arbejdsudbud eller opsparing eller ændret forbrugssammensætning. Hvis der fx indføres en særlig afgift på visse varer, kan det føre til et mindre forbrug af disse varer og evt. et højere forbrug af andre varer. Det er ofte netop et formål med politikændringer at opnå en adfærdsændring. De strukturelle virkninger af ændret adfærd indregnes som hovedregel fra det tidspunkt, hvor regelændringer har effekt og påvirker tilskyndelsen til beskæftigelse, opsparing mv. Virkningerne på fx den faktiske beskæftigelse og arbejdstid kan opstå hurtigt eller med en vis forsinkelse.

--------------------------------------------------
Note added at 9 hrs (2014-11-08 22:49:36 GMT)
--------------------------------------------------

adfærdsmæssigt provenutab = behavioural revenue loss

Diskussionsoplæg - De Økonomiske Råd
www.dors.dk/graphics/Synkron-Library/.../Rapporter/.../Hele...
Nov 3, 2011 - vil blive opvejet af et ***adfærdsmæssigt provenutab***, og der er således ringe udsigt ...... while the ***behavioural revenue loss*** will be relatively large.

--------------------------------------------------
Note added at 9 hrs (2014-11-08 23:06:00 GMT)
--------------------------------------------------

Hvad er behavioural economics? - Konkurrence- og ...
https://www.kfst.dk/.../66E17C60541A4210B175133...
behavioural economics til at forstå adfærd, formulere politik og sikre en effektiv ... økonomiske incitamenter, men som alligevel påvirker forbrugernes adfærd i en ...

Introduktion til adfærdsøkonomi - Fagbeskrivelser
www.sam.sdu.dk/study/fagbasen/fagprint.shtml?...
Introduction to Behavioral Economics, Undervisningsaktivitetsnr. ... Adfærdsøkonomi bevæger sig inden for et genstandsfelt, hvor økonomiske teorier og ... forstå og forudsige konsekvernser af menneskers adfærd og handlinger blandt andet i ...

Andres Larsen Nov 19, 2014: two clarifications came in from Copenhagen two clarifications came in recently from Copenhagen: The first from De Økonomiske Råd, November 11th: "Jesper Gregers Linaa (DØRS)" <[email protected]> Kære Andrés Vi har ikke et skarpt svar, hvad angår "tilbageløb" - prøv evt. at kontakte Finansministeriet herom. "Behavioural response" er en fin betegnelse for adfærd - og måske kan du samle det hele i "revenues through behavioural response". Jeg tror i hvert fald, det ville blive forstået. "Deadweight loss" fungerer ikke - det er noget helt andet. Hilsen Jesper :::::::::::::::::::::::::::::::::::::::::::::::::::: The second from Københavns Universitet, November 16th: "Peter Birch Sørensen" <[email protected]> Jeg ville bruge betegnelsen "revenue change from behavioural responses". Med venlig hilsen. Peter Birch Sørensen.
Andres Larsen Nov 15, 2014: deadweight loss is out for *tilbageløb* deadweight loss is definitely out for *tilbageløb* deadweight loss = dødvægtstab Beskatning af arbejdskraft - Dødvægtstab - Hvordan ... www.skm.dk/media/124037/skatdec2002.pdf ... beskatning af arbejdskraft påvirker dødvægtstabet.
Andres Larsen Nov 15, 2014: another definition for *tilbageløb* on page 7 of this Danish reference: Provenu- og arbejdsudbudseffekter ved skattelettelser www.finansraadet.dk/.../analyse_skattelettelser_22021... *Tilbageløb indeholder det provenu, som falder tilbage til staten via afgifter på forbrug, mens det øgede arbejdsudbud også giver ekstra provenu*.
Andres Larsen Nov 15, 2014: my answer is inaccurate and incorrect according to page 12 of this Danish reference below tilbageløb = static revenue change or "mechanical" revenue change or dynamic revenue loss or marginal (not total) deadweight loss adfærd = dynamic revenue change or revenue change from behavioural responses Download www.econ.ku.dk/.../DWL in a small open economy%... PB Sørensen - ‎2011 - ‎ The decomposition of the total revenue change into a “static” and a “dynamic” component is very useful because of the general result that the amount needed to compensate consumers for a tax increase equals the static revenue gain, as we shall see below. From (30) it then follows that the marginal deadweight loss equals the dynamic revenue loss. 4 In the literature, the static revenue change is sometimes referred to as the “mechanical” revenue change, and the dynamic revenue change is also known as the “revenue change from behavioural responses”. 5 While the total deadweight loss in (29) is calculated by means of the equivalent variation, we are thus effectively adopting a compensating variation measure of the marginal deadweight loss.
Andres Larsen Nov 9, 2014: tilbageløb Taxation and the Long Run Allocation of Labor: Theory and ... www.econ.ku.dk/jrm/PDFfiles/Allocation_Tax_Revised.pdf CT Kreiner - ‎ fies the efficiency loss from misallocation of labor caused by taxation.2 As will ... to 87 percent of the *(mechanical) loss in tax revenue,4 which translates into an ... Labor Supply Behavior and the Design of Tax and Transfer ... www.econ.ku.dk/ctk/Papers/klevenkreinersurvey12.pdf* HJ Kleven - ‎2005 - ‎ This is what we call the excess burden or the *deadweight loss of taxation. .... The mechanical revenue effect reflects the impact of the increase in the tax rate at . Using Elasticities to Derive Optimal Income Tax Rates eml.berkeley.edu/~saez/derive.pdf E SAEZ - ‎ the tax base, producing large deadweight losses. The modern .... there is a mechanical effect, which is the change in tax revenue* if there were no behavioural. Work-related tax expenditures in the EU - European ... ec.europa.eu/economy_finance/events/2013/...ecfin.../fatica_en.pdf Oct 23, 2013 - revenue loss /economic effects: ... What we do: decompose the revenue impacts of *tax expenditures reforms into a mechanical* (i.e. without.
Andres Larsen Nov 9, 2014: 'static' and 'dynamic' behavioral responses 'static' and 'dynamic' behavioral responses in tax revenue estimates: Revenue Estimating Methods \| California Franchise Tax Board https://www.ftb.ca.gov/.../Revenue_Estimating_Methods.shtml‎ Modeling taxpayer responses to changes in tax law Many changes in tax law will induce taxpayers to change their behavior. These behavioral changes may, in turn, change the revenue impact of the tax law change. Revenue estimates that ignore behavioral responses are often referred to as 'static', while those incorporating behavioral responses are called 'dynamic'.
Andres Larsen Nov 9, 2014: behavioral effects of taxation Tax Reforms and Intertemporal Shifting of Wage Income ... www.ieb.ub.edu/files/Kreiner.pdf CT Kreiner - ‎2014 - ‎ financial support from the the Danish Council for Independent Research. ... The Congressional Budget Office (2013) projects that 2013 tax revenue .... pelling evidence of *behavioral effects of taxation* with respect to income responses Evaluating the Trade-Offs in Tax and Transfer Policy: Theory ... www.rff.dk/files/RFF-site/.../Teknisk_note_nr._12.pdf Kreiner (2006c,d) evaluate the effects of the Danish tax and transfer policy on la- ... in preferences and/or budget sets created by fixed work costs (e.g., Cogan, 1981) ..... which gives *the fraction of tax revenue lost through behavioral responses. Tax Reform for Growth, Equity, and Revenue - Brookings ... www.brookings.edu/~/media/.../11/.../30-tax-reform-brown-ga...* S Brown - ‎2012 - ‎ Nov 30, 2012 - projected medium- and long-term budget shortfalls, even after the economy ..... First, *behavioral effects may significantly alter the revenues* that could be raised from ..... percent in Denmark, Iceland, Norway, and Sweden.
Andres Larsen Nov 8, 2014: adfærd *adfærd* could mean *behavioural (dynamic) economic effects* in your context: Tax and benefit policy: insights from behavioural economics www.ifs.org.uk/comms/comm125.pdf‎ However, the lessons from behavioural economics run deeper than nudging alone and have enormous implications for more traditional policy levers as well. Behavioural economics and public policy - FT.com www.ft.com/cms/s/2/9d7d31a4-aea8-11e3-aaa6-00144feab7de.htm...‎ 21 Mar 2014 ... The past decade has been a triumph for behavioural economics, the ... and what effects we might expect if we introduced policies such as a tax ...

Glossary entry (derived from question below)

Danish term or phrase:

tilbageløb og adfærd

English translation:

deadweight / mechanical loss and dynamic behavioral response

Danish term

tilbageløb og adfærd

Discussion

Proposed translations

deadweight / mechanical loss and dynamic behavioral response

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Glossary entry (derived from question below)

Danish term or phrase:

tilbageløb og adfærd

English translation:

deadweight / mechanical loss and dynamic behavioral response

Danish term

tilbageløb og adfærd

Discussion

Proposed translations

deadweight / mechanical loss and dynamic behavioral response

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Reference comments

definitions in Danish of ***tilbageløb og adfærd***

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definitions in Danish of tilbageløb og adfærd