Results 241 to 250 of about 158,179 (300)
Social Choice and Welfare, 2015 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Christopher P. Chambers +1 more
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Taxation and Conditional Taxation [PDF]
, 2004 Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle.
Bruno S. Frey, Benno Torgler
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SSRN Electronic Journal, 2023
Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint taxation.
Bierbrauer, Felix +3 more
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Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop a method to answer such questions and apply it to the US federal income tax since the 1960s. Main findings are: As of today, Pareto-improvements require a move away from joint taxation.
Bierbrauer, Felix +3 more
openaire +4 more sources
Journal of Political Economy, 1978
Applied tax incidence studies have concluded that the burden of the entire tax system is approximately proportional to income, a conclusion that depends critically on the assumption that sales and excise taxes are regressive. This paper shows that sales and excise taxes are progressive elements in the tax system when analyzed in a general-equilibrium ...
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Applied tax incidence studies have concluded that the burden of the entire tax system is approximately proportional to income, a conclusion that depends critically on the assumption that sales and excise taxes are regressive. This paper shows that sales and excise taxes are progressive elements in the tax system when analyzed in a general-equilibrium ...
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Taxation and entrepreneurship [PDF]
, 2001 Tutkimus tarkastelee ammattivalinnan ja yrittäjäpanoksen vaikutusta palkka-, yritys- ja pääomaverotukseen. Yrittäjäpanos ei ole havaittava tuotantopanos eikä verotuksessa vähennyskelpoinen. Tästä syystä optimaalinen yritysverotus on vähemmän kuin 100 prosenttia vaikka yrittäjäpanos olisi joustamaton verotuksen tasolle. Optimaalinen yritysverotus alenee
Haaparanta, Pertti, Piekkola, Hannu
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The Review of Economic Studies, 1972
Abstract This chapter discusses the new results that could be obtained from productive efficiency. Due to the analysis of public production and commodity taxation made by Diamond and Mirrlees, it is believed that constant returns prevailed in the private sector, which leads to the assumption that productive efficiency would not be ...
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Abstract This chapter discusses the new results that could be obtained from productive efficiency. Due to the analysis of public production and commodity taxation made by Diamond and Mirrlees, it is believed that constant returns prevailed in the private sector, which leads to the assumption that productive efficiency would not be ...
openaire +1 more source