Results 11 to 20 of about 2,595,839 (308)
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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On the Optimality of Optimal Income Taxation [PDF]
SSRN Electronic Journal, 2010 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Optimal Linear Commodity Taxation Under Optimal Non-Linear Income Taxation [PDF]
SSRN Electronic Journal, 2013 Abstract This paper analyzes optimal linear commodity taxes joint with non-linear income taxes. We provide optimal tax rules based on empirically observable elasticities, earnings and commodity demands. We demonstrate that commodities should be taxed/subsidized if – conditional on earnings – doing so boosts labor supply as the critical role of ...
Bas Jacobs, Robin Boadway
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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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Optimal Indirect and Capital Taxation [PDF]
Review of Economic Studies, 2001 Summary: We consider an environment in which agents' skills are private information and follow arbitrary stochastic processes. We prove that it is typically Pareto optimal for an individual's marginal benefit of investing in capital to exceed his marginal cost of doing so. This wedge is consistent with a positive tax on capital income.
Mikhail Golosov +2 more
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Optimal taxation with household production [PDF]
Oxford Economic Papers, 2000 В статье высказывается предположение о том, что при оптимальной налоговой системе должно приветствоваться предоставление тех рыночных услуг, которые являются близкими товарами-заменителями услуг, производимых домохозяйствами. Во-первых, предлагается модификация классического правила Корлетта-Хейга для оптимального налогообложения товаров.
Kleven, Henrik Jacobsen +2 more
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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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Optimal Taxation and Investment‑ Specific Technological Change
Notas Económicas, 2020 In this paper, we look at the relationship between Investment Specific Technological Change (ISTC) and optimal level of labor income progressivity. We develop an incomplete markets overlapping generations model that matches relevant features of the US ...
Valter Nóbrega
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Optimal Energy Taxation in Cities [PDF]
Journal of the Association of Environmental and Resource Economists, 2016 AbstractThis paper presents the first investigation of the effects of optimal energy taxation in an urban spatial setting, where emissions are produced both by residences and commuting.
Borck, Rainald (Prof. Dr.) +1 more
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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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