or non-revenue taxation. Existing bank taxation is reviewed with a view to eliminating distortions in the tax system …, they contend that a financial transaction tax is economically inefficient, potentially costly for the economy, but if set … liquidity ratios. Thirdly, the authors argue in favour of the elimination of exemption from value added tax (VAT) for financial …

Tax Evasion and Firm Survival in Competitive Markets illustrates how a firm with high production costs but which is … easily able to evade taxes may displace from the market a company with low production costs but poor tax evasion capabilities …1. Introduction -- 2. Tax evasion -- 3. Are subsidies evaded taxes? -- 4. Tax evasion analysis extended to regulation …

Supply Responses using Tax Reforms', Econometrica, 66 (4), July, 827-61 -- Sören Blomquist and Whitney Newey (2002 …, Deadweight Loss and Tax Reform -- Austan Goolsbee (2000), 'What Happens When You Tax the Rich? Evidence from Executive …?', American Economic Journal: Economic Policy, 2 (3), August, 180-212 -- Wojciech Kopczuk (2005), 'Tax Bases, Tax Rates and the …

pt. 1. Background and research overviews -- pt. 2. What shapes tax morale? -- pt. 3. Tax policy strategies. …The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late … degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens …

work and increase the likelihood of compliance by engendering a commitment to tax morality. This insightful and unique …

property tax to the revenues of urban and rural governments and to more efficient land use …

environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon … related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and …

In most industrialized countries the tax burden of poor people has increased dramatically over the last few decades …1. Introduction -- 2. A comparative welfare state analysis of tax mixes -- 3. The economics of taxing labour -- 4 …. Political economy applied to tax mixes -- 5. Empirical evaluation -- 6. Conclusion : employment and redistribution are not …