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 …

added significantly to business taxes. Was there any unifying theme to these tax changes, or do they represent frequent … the net effects on efficiency of each of these changes in capital income taxation. Under the new view that dividend taxes … generate improvements in efficiency. Under the old view that dividend taxes are important, however, these changes all increase …

individual's income risk. Redistributive taxes can be used to spread aggregate income risks across different generations The …