on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …

The paper studies the effects of tax policy on venture capital activity. Entrepreneurs pursue a single high risk … managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …

We provide estimates of the impact and long-run elasticities of tax base with respect to tax rates for four large U … initial increase in local tax rates. A significant negative impact (current period) effect of a balanced budget increase in … city property tax rates on city property base is interpreted as a capitalization effect and suggests that marginal …

options. In this paper, we examine the extent to which tax policy has influenced the composition of executive compensation …, and discuss the implications of rising stock-based pay for tax policy. We begin by describing the tax rules for executive … pay in detail and analyzing how changes in various tax rates affect the tax advantages of stock options relative to salary …

$2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and … taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …

Much criticism of the income tax involves administration: the enormous complexity of the system is responsible for … large compliance costs, public and private, and the tax gap is large despite substantial resources devoted to enforcement … fundamental restructuring of the tax system. But evaluation of such changes is difficult because the underlying problems have not …