I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains … as it enters and leaves the banking system. All income and information tax returns are eliminated as taxes are digitally …

decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget …

decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget …

The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative …

The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative …

This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in … sample from the 1991-1995 Panel of income taxpayers. Results suggest that the degree of financial restriction is the most …

This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in … sample from the 1991-1995 Panel of income taxpayers. Results suggest that the degree of financial restriction is the most …

This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in … sample from the 1991-1995 Panel of income taxpayers. Results suggest that the degree of financial restriction is the most …

about capital income taxation: while it is true that in the long run the estate tax rate should be set to zero, it is also … true that other capital income taxation is a usable policy tool even in the steady state. The other contribution of the … use of capital income tax, labor income tax and estate tax. The results of this analysis add to the conventional wisdom …

.S. economy. Unlike most previous studies that empirically evaluate the deadweight cost of taxation, the model employed here … income and as the price of leisure time. The estimated results of the consumer behavior model indicate that the existing U …, while the deadweight cost caused by the tax accounts just for about 0.08 percent of the consumer full income over the sample …