Channelling and taxation in European online gambling markets: evolution and policy implications [PDF]
Harm Reduction JournalBackground Taxation can be used to direct consumption and provision of harmful commodities. Prior research on gambling taxation has nevertheless been inconclusive on whether this can also apply to gambling. In gambling policy, optimal taxation rates have
Virve Marionneau +4 more
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Optimal Behavior of Agents in a Piecewise Linear Taxation Environment
Известия Иркутского государственного университета: Серия "Математика", 2022 We study analytical properties of the optimal income taxation model. In this model we consider the maximization of utility of an agent of the given type. The real meaning of the utility is the net profit of the legal entity.
T. V. Bogachev
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Optimal Taxation of Consumption and Income
Maliye Çalışmaları Dergisi, 2021 Optimal taxation and tax system design both involve important tradeoffs with respect to efficiency and fairness, and researchers in the fields of public finance and applied economics have analyzed these issues for many years.
Mikail Pehlivan
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Optimal Labour Income Taxation in Poland: The Case of High-Income Earners
Gospodarka Narodowa. The Polish Journal of Economics, 2023 In this paper, we use actual data provided by the Polish tax authority and characterise the properties of income distribution in Poland in the case of high-income earners.
Maciej Dudek +2 more
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Optimal taxation policy maximum-entropy approach [PDF]
Yugoslav Journal of Operations Research, 2003 The object of this paper is firstly to present entropic measure of income inequality and secondly to develop maximum entropy approaches for the optimal reduction of income inequality through taxation. .
Jana P., Mazumder S.K., Das N.C.
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Optimal Policymaking under Yardstick Vote: An Experimental Study
Games, 2022 We develop a numerical model that simulates the evolution of a virtual population with an incentive and ability-based wage, capital yield from savings, social welfare system, and total income subject to taxation and political turnovers.
Albert Argilaga, Jijian Fan
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Determining the optimal rate of green tax on large industries in Iran [PDF]
اقتصاد باثبات, 2021 Environmental health is one of the most important current concerns of people and officials in the world, to the extent that everyone agrees to reduce it and believe that this national wealth should be protected not only for the present generation but ...
Ahmad Bideshki +2 more
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Analysis of Voluntary Compliance with Taxes in the Framework of Adam Smith's Taxation Principles
International Journal of Public Finance, 2022 As required by a modern understanding of finance, taxes account for a significant portion of governments' revenues to fulfill their economic, financial, and social duties and responsibilities.
Erdoğan Teyyare, Hüseyin Dirican
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Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions
Мир новой экономики, 2020 In the article, the author examines the trends in taxation of digital companies in the European Union (EU), as well as analyses the challenges posed by digitalisation to the current tax system, alternative approaches to taxation of digital companies ...
M. V. Lysunets
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Is the state really a Leviathan? Testing the model of Buchanan and Brennan in Europe
Managerial Economics, 2014 This article is an attempt to synthetically present and test the main conclusions of the State- as-Leviathan model. In the first part, the main assumptions of the model are described.
Michał Możdżeń
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