Results 271 to 280 of about 137,739 (283)

Optimal tax depreciation

Journal of Accounting and Economics, 1980
Abstract Currently, solutions to the choice of depreciation methods for tax purposes are obtained through numerical simulation. This paper presents a simple capital budgeting technique which, in conjunction with Descartes' rule of signs, analytically derives the optimal regular depreciation method under the existing U.S. tax code.
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Optimal Commodity Taxes and Tax Reforms

2018
Direct taxes are an important instrument at the hands of the government to reduce inequality.
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Optimal Tax Evasion & Optimal Tax Evasion Policy Behavioral Aspects

1985
This paper explores some important behavioral aspects of tax evasion — subjective probability bias, perception of other people’s behavior, social stigma — by building on work of Tversky & Kahneman (1979, 1981), Sagi & Weinblatt (1982) and Benjamini & Sagi (1983).
Yael Benjamini, Shlomo Maital
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Optimal introduction of carbon taxes

Energy Systems, 2012
This paper considers the optimal phasing of carbon taxes when firms face intertemporal investment decisions. It is shown that the optimal policy is to switch immediately to the Pigouvian carbon tax if firms have rational expectations. If instead firms are myopic, then starting with an even higher tax is necessary to speed up the otherwise too sluggish ...
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The Optimal Linear Income-tax

The Review of Economic Studies, 1972
The conflict between equity and efficiency considerations in income taxation is a familiar problem, but no general rules that take both of these considerations into account have yet been established. On the basis of a concrete model, a variety of examples has been recently analyzed and calculated by Mirrlees [2].
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Optimal Tariffs, Optimal Taxes, and Economic Development

SSRN Electronic Journal, 2003
Cross-section and time-series data show that nations substitute income taxes for tariffs as they develop. This paper confronts this observation within the context of a two-country open-economy endogenous growth model in which public expenditure is financed by an optimal tariff and income tax the second of which is subject to an administrative cost. The
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Optimal Commodity and Trade Taxes

Journal of Political Economy, 1971
In a recent article in this Journal, Friedlander and Vandendorpe (1968), hereafter referred to as F-V, derived the welfare-maximizing tax rates on consumption or production for a country that possesses some monopoly power in international trade but is free neither to use a tariff nor to exploit that power by an equivalent equal rate tax on the ...
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Tax evasion and the optimal inflation tax

Journal of Development Economics, 1998
Abstract We developed a simple monetary model to study the effects of tax evasion on the optimal inflation tax. The model is constructed so that inflation might be an indirect way of taxing the underground sector of the economy. We show that while there are theoretical reasons for positive optimal inflation rates, the effects are quantitatively small,
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From Optimal Tax Theory to Tax Policy

2012
An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis.
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Optimal Tax Enforcement

2022
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