A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax … and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …

taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …This paper measures for the first time the economic efficiency effects of the taxation of wireless services, which are … $2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and …

been analyzed in terms of the equity and efficiency concerns that animate more familiar assessments of income tax policy …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 …

-financial sector. When direct subsidies to investment and scientific education are not feasible, giving a preferred tax treatment to …

This paper evaluates optimal public investment and fiscal policy for countries characterized by limited tax and debt … effective tax rate. We show how persistent differences in growth rates across countries could stem from differential public … constant in the economy with or without a binding constraint on tax revenues as a share of GDP - current non-durable public …

We propose a model consistent with two observations. First, the tax rates adopted by different countries are generally … their growth performance. In our model, the effects of taxation on growth are highly non-linear. Low or moderate tax rates … have a very small impact on long-run growth rates. But as tax rates rise, their negative impact on growth rises …

complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes. In … this sense, learning about tax minimization strategies (tax manipulation) is isomorphic to learning about tax rates. The … government in our model balances a trade-off: A better understanding of the tax system potentially allows taxpayers to optimize …

A tax on investment income brings a deadweight loss even if household saving does not respond to taxes and the net rate … of return. What matters is the response of future consumption. The tax on investment income is also effectively a tax on … labor supply because current work effort produces income that will be spent on future consumption and the tax on investment …

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 …

where the government can tax automation but lacks redistributive tools to fully overcome borrowing frictions. The … equilibrium is (constrained) inefficient. The government finds it optimal to slow down automation on efficiency grounds, even when … automation is considerably lower than at the laissez-faire. The optimal policy improves aggregate efficiency and achieves welfare …