It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by … granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather … than to lose them as tax payers completely. Taxing according to expediency is, however, criticized by ordinary tax payers …

economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …, and we even show that the tax may lead to higher ad volumes. This unorthodox reaction to a tax may arise when consumers …

concerning the health effects of the consumption of fat and of healthy goods. The level of the fat tax is determined through … fraction of the fat tax proceeds is “earmarked” to reduce health insurance premiums while the remaining fraction finances a … welfare, anticipating the induced political equilibrium. We show that the fat tax in the political equilibrium is always lower …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

are Stackelberg leaders the principal message is that the choice of caps or taxes matters. International trade and tax … more likely, the less severe the climate damage. Hence, cap regulation is inferior to tax regulation insofar as in case of …

The administration of tax policy has shifted its focus from enforcement to complementary instruments aimed at creating … a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information … regarding the past degree of tax evasion at the social level on the current individual tax compliance behavior. We build an …

Private independent limited partnership venture capital funds receive capital from institutional investors, without tax … Labour Sponsored Venture Capital Corporations (LSVCCs) receive capital only from individual investors who receive tax breaks … governance and tax incentives: (1) on the distribution of venture capital funding between private and LSVCC funds; (2) on the …