This paper discusses how the effects of taxes on economic behavior are important for revenue estimation, for … calculating efficiency effects, and for understanding short-term macroeconomoic consequences. The primary focus is on taxes on … labor income but some attention is given to taxes on income from saving. Specific calculations illustrate the importance of …

depends on the demand and supply for such protection. Recognizing that taxes on wage income are also evaded, we solve for the …

realizations. I then reconstruct a 1992 view about how taxes affect behavior. A unifying theme is that the tax system does much …

collecting revenues from individuals who will tend to resist. The coercive nature of collection taxes implies that the resource … optimal tax systems, which embraces the insights of optimal taxation but also considers the technology of raising taxes and …