The tax-payer-as-gambler (TAG) model of tax non-compliance is the classic vehicle for providing some simple insights … positive everyone evades tax; (2) people with higher risk-aversion tend to evade less; (3) people with higher personal income … tend to evade more; (4) increasing any of the standard tax-enforcement parameters (the probability of audit, the …

This paper takes as its starting point Henry Neuburger's injunction that taxation must be seen as a contribution to the … maintenance of the welfare state, not as a dead-weight burden. It sets recent developments in the UK tax ratio in the context of … effects of both tax and spending. It then discusses tax and transfer policy since the change of governance in May 1997 in the …

government spending with costly tax collection that predicts the flypaper effect and provide a quantifiable measure of its … magnitude. Using the model insights and previous estimates, I show that a tax rate between 8% to 16% would account for the …

question of the choice between source and residence taxation, makes it possible to understand them in terms of tax fairness … radically limited the power of national governments, particular in the field of taxation, in a world of highly mobile capital … and flexible transnational corporations. To explore the extent of the effects of globalisation on taxation, this article …

This paper considers the impact of taxation policy on market work. On the basis of the evidence, we find that a 10 … percentage point rise in the tax wedge will reduce overall labour input provided via the market by around 2 per cent of the … population of working age. The tax wedge is the sum of the payroll, income and consumption tax rates. This only explains a …

estimate the ‘regulatory tax’ for 14 British office locations from 1961 to 2005. These are orders of magnitude greater than … for our hypothesis that the regulatory tax varies according to whether an area is controlled by business interests or …

estimate the ‘regulatory tax’ for 14 British office locations from 1961 to 2005. These are orders of magnitude greater than … for our hypothesis that the regulatory tax varies according to whether an area is controlled by business interests or …