effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

. This results in different effective tax rates depending on the way in which goods and services are purchased and the …-of-taxation rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …

The paper uses both the single rotation and ongoing rotation framework to study the impact of yield tax, lump-sum tax …, cash flow tax and tax on interest rate earnings on the privately optimal rotation period when forest value growth is … stochastic and forest owners are either risk neutral or risk averse. In the case of risk-neutral forest owner higher yield tax …

investment incentives of tax law asymmetries. Integrating an initial loss carryforward at the time of investment creates a … of all parameters under consideration. On average, a domestic minimum tax and a time limit on loss carryforwards tend to …

Tax enforcement can be prohibitively costly when market transactions and participants are difficult to observe. Evasion … among market participants may reduce tax revenue and provide certain types of suppliers an undue competitive advantage … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …

opposite effects; it increases prices and leads to lower sales. This is not true for ebooks, but a low-tax policy is still …

financial intermediation. We formalize a trade-off between tax policies that burden the owners of banks and tax policies that …