Results 81 to 90 of about 663,401 (208)
A Revised Efficiency Principle for the Taxation of Couples [PDF]
We reconsider the result that efficient taxation involves a lower marginal tax on secondary earners than on primary earners. Introducing labor force participation responses into the analysis, we show that a second-earner tax allowance is better than ...
Claus Thustrup Kreiner +1 more
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Tax evasion (The Behavioral Background)
Pénzügyi Szemle = Public Finance QuarterlyOur research aimed to explore the “black box” of taxpayers’ decision-making in an attempt to identify generalizable patterns of behaviour. The analysis was based on the published decisions of the Curia from 2018 to 2023. The information from the judgments was transferred into the statistical data processing system, creating 39 variables.
Darák, Péter +3 more
openaire +2 more sources
Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition [PDF]
This paper presents a theoretical and empirical investigation of tax competition when voters use the tax policy of neighboring jurisdictions as information to evaluate the performance of their incumbent politicians.
Anne Case, Timothy Besley
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On the Behavioral Effects of Tax Policy
, 2023 This thesis investigates how features of the tax system influence the behavior of business owners and their firms. The first chapter examines how differential taxation of personal and corporate income impacts firms’ legal form choice. The second chapter explores how closely held corporations and their owners respond to corporate tax incentives ...
openaire +1 more source
Media Mahardhika: Media Komunikasi Ekonomi dan ManajemenThis study aims to understand the behavior of tax consultants in responding to the policy of increasing the Value Added Tax (VAT) rate to 12% in 2025, which is implemented alongside a new tax reporting system based on Coretax.
Muhammad Akbar Widya Putra +1 more
doaj +1 more source
Corruption, tax revenue and growth: a non linear relationship? [PDF]
In this paper we explore tax revenue in a regime of widespread corruption in a static and dynamic framework. We prove that the relationship between the tax rate and tax collection is not linear.
Raffaella Coppier
core +1 more source
On the Predictability of Tax-Rate Changes [PDF]
Some previous analyses have suggested that the smoothing of tax rates over time would be a desirable guide for public debt management. One implication of this viewpoint is that future changes in tax rates would be unpredictable based on current ...
Robert J. Barro
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The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis [PDF]
We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. From a survey based sample we show that labeling and earmarking effects can substantially increase participants ...
Blaufus, Kay +4 more
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The elasticity of taxable income: estimates and flat tax predictions using the Hungarian tax changes in 2005 [PDF]
, 2008 Many Central and Eastern European countries are adopting flat tax schemes in order to boost their economies and tax revenues. Though there are signs that some countries do manage to improve on both fronts, it is in general hard to distinguish the ...
Bakos, Peter +2 more
core +1 more source
Tax Compliance and Public Goods Provision -- An Agent-based Econophysics Approach
, 2014 We calculate the dynamics of tax evasion within a multi-agent econophysics model which is adopted from the theory of magnetism and previously has been shown to capture the main characteristics from agent-based based models which build on the standard ...
Hokamp, S., Seibold, G.
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