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Effect of the Shadow Economy on Tax Reform in Developing Countries
Economies, 2023 The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first type of tax reform is the “structural tax reform” (STR) characterized by large episodes of tax revenue mobilization, identified by Akitoby
Sena Kimm Gnangnon
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Tax Reforms and Network Effects
Journal of Economic Dynamics and Control, 2022<span>This paper investigates the effects of a <a href="https://www.sciencedirect.com/topics/social-sciences/taxation" rel="nofollow">tax</a><span> reform that eliminates <a href="https://www.sciencedirect.com/topics/economics-econometrics-and-finance/taxation" rel="nofollow">tax</a>& ...
Pedro Cavalcanti Ferreira +3 more
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2023
<p><span>Prior to the 19th century, states generally attached so much importance to the notion of fiscal sovereignty that they seldom helped one another in matters of tax. The development of the modern income tax, however, produced problems of double taxation; and those problems in turn led to the development of the double tax agreement or ...
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<p><span>Prior to the 19th century, states generally attached so much importance to the notion of fiscal sovereignty that they seldom helped one another in matters of tax. The development of the modern income tax, however, produced problems of double taxation; and those problems in turn led to the development of the double tax agreement or ...
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On the timeliness of tax reform [PDF]
Journal of Public Economics, 2004 Abstract This paper analyzes efficient government reactions to unanticipated tax avoidance. Quickly reforming tax laws to reduce the effectiveness of new tax avoidance techniques prevents widespread adoption, but indirectly encourages the rapid development of new avoidance methods if prior users are permitted to retain their tax benefits. Tax reforms
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TAX REFORM AND TARGET SAVING [PDF]
National Tax Journal, 1998 If the United States switched to a broad-based consumption tax, than all forms of saving would enjoy the tax-preferred status reserved primarily for retirement saving vehicles under the current income tax system. Because pensions have other unique characteristics besides their tax advantage, current results on the effect of pensions on saving may ...
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2013
Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes. Yet whether future tax reforms are predictable or not will have an enormous effect on estimates of the impact of current tax policies. This paper develops a probit model for predicting tax reforms.
Hassett, Kevin A., Mathur, Aparna
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Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes. Yet whether future tax reforms are predictable or not will have an enormous effect on estimates of the impact of current tax policies. This paper develops a probit model for predicting tax reforms.
Hassett, Kevin A., Mathur, Aparna
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MEASURING THE IMPACT OF TAX REFORM
National Tax Journal, 1996This paper considers why so many questions about the economic effects of tax reforms remain unanswered, and draws implications for how economics can be used to evaluate and design tax changes.
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Contemporary Economic Policy, 1997
After brief individual presentations, panelists discuss among themselves and with the audience a broad spectrum of issues regarding various taxes and tax reform proposals. The discussion includes such issues as privatizing Social Security and Medicare, eliminating income tax withholding, and the merits and demerits of income taxes, consumption taxes ...
GERALD P. O'DRISCOLL +5 more
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After brief individual presentations, panelists discuss among themselves and with the audience a broad spectrum of issues regarding various taxes and tax reform proposals. The discussion includes such issues as privatizing Social Security and Medicare, eliminating income tax withholding, and the merits and demerits of income taxes, consumption taxes ...
GERALD P. O'DRISCOLL +5 more
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, 2008 The paper presents an endogenous growth economy with a representation of the tax rate system in the Baltic countries. Assuming that government spending is a given fraction of output, the paper shows how a flat tax system balanced between labor and corporate tax rates can be second best optimal.
Azacis, Helmuts, Gillman, Max
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