either labor or leisure. It shows that while labor substitutability affects the optimal tax structure, leisure … substitutability leaves the classical optimal tax results intact. In the Ramsey tax framework with linear income taxes, whether the … substitutes with the tax differential being increasing in consumption time. This is not necessarily the case when one allows for …

Tax analysis and forecasting of revenues are of critical importance to governments in ensuring stability in tax and … increasingly turned toward in-house tax policy units rather than relying on tax experts from outside their countries. These tax … policy units have been increasingly called upon to analyze the impact of tax policies on the economy and to estimate the …

This paper takes a broad approach in the sense that only the fundamental structure elements of each tax system are … considered as part of the benchmark tax system. Moreover, this paper will go beyond the traditional tax expenditure reporting by … taking into account an ideal tax system with minor distortions as part of the benchmark. Because of having an ideal tax …

is devoted to explaining the direct-indirect tax mix. Our purpose is to show that if different taxes have different … evasion characteristics, some optimal tax mix emerges naturally. Assuming that only income tax can be evaded and focusing on a …