In this paper, we model - quantitatively – a possible realistic interaction between a tax-payer and his Government. We … there is no reason (convenience), for the tax-payer, to evade the taxes or to declare less than his real income. Moreover … distinguished tax-payer (big companies and so on). …

increase the number of technologies transferred from a developed country through a tax on wages-and-invest scheme. We provide … conditions for such an intervention to be successful and show that there is no unique choice of tax for doing so. …

public believe taht the tax burden is becoming unbearable. In order to argue in this, one needs to know how taxation distorts … the output and income in the Canadian economy. The key is estimating these values is the marginal tax rate, because it … the personal and corporate marginal tax rates and for the overall marginal tax rate as well. In this paper we estimate …