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taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …
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an entrepreneurial sector, the paper investigates the effects of taxes on the equilibrium level of entrepreneurship and … managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …
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This paper treats taxation in kind (IKT) as an example of price regulation, emphasizing IKT-avoidance behavior, and its interactions with the other costs of price controls. This emphasis fundamentally changes efficiency conclusions, and adds new ones. IKTs do not in fact randomly sample...
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