economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … recent advances in the theory of Industrial Organization and two-sided markets we show that taxing ads may be … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …

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 …

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 …

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 …

uniform tax rate is neutral in terms of investment decisions, if fiscal depreciation allowances coincide with economic …

, this firm can benefit from generous tax depreciation allowances, on the other hand it faces a default risk. Our aim is to … study the effects of tax depreciation allowances in a risky environment. As will be shown in our numerical analysis …, generous tax depreciation allowances lead to a decrease in a firm's leverage and, in most cases, cause a reduction in default …