mechanism depend critically on the precise composition of taxes. Specifically, the international effects of budget deficits of a … given size differ sharply according to the types of taxes used to generate the deficit. We show that in determining the … effects of taxes it is useful to divide the various distortionary taxes into two groups: those that stimulate current external …

-distortionary taxes and for various patterns of government spending, it is shown that the quantitative and qualitative effects of fiscal … and tax structure, including the timing of taxes and borrowing and the types of taxes used to finance the budget, on the …

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 …

detailed specification of public and private sector behavior focusing on the roles played by taxes on income, consumption, and … analytically that the effects of such changes in the structure of taxes depend critically on international differences in saving … depend critically on whether the government manages its deficit through alterations in income or consumption (VAT) taxes …

rate for all transactions. We show that the dual exchange rate policies can be usefully cast as distortionary taxes on …

German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax …