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The taxation of couples [PDF]

open access: possible, 2007
This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is the single most important problem in personal income taxation. A second reason is that
Patricia Apps, Ray Rees
openaire   +2 more sources
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Taxation and Innovation

2022
This paper reviews the empirical evidence on the effects of tax incentives on R&D, innovation, and productivity and on the effects of the tax burden on the relocation of R&D facilities. It discusses the various costs and benefits that have to be taken into account in the computation of the effectiveness of tax incentives on innovation.
openaire   +1 more source

Patriotism and Taxation

2017
The provision of public goods by any government generally requires a significant amount of financial resources. Yet, the inherent characteristics of public goods imply that individuals who refuse to contribute financially cannot easily be excluded from the benefits provided by public goods.
Geys, B., Konrad, K.
openaire   +2 more sources

Direct Taxation? — or Indirect Taxation?

1964
Once again we shall find here that while the terms of our respective Constitutions may shape the methods of judicial reasoning, they do not necessarily dictate the solutions reached; where the economic requirements of a federal system indicate a common solution of a common problem, the courts of each of the systems studied here can generally arrive at ...
openaire   +1 more source

Optimal Taxation with Behavioral Agents

American Economic Review, 2020
Emmanuel Farhi   +2 more
exaly  

Pollution Taxation

Science, 1973
E, Gottschalk, R, Wilson
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Taxation of income

2011
Issue 21 to Volumes 3 and ...
Halkyard, AJ, Leung, S, Chow, WS
openaire   +3 more sources

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