In this empirical study we assess both linear and nonlinear relationship between total taxation and several tax items … evaluate the effects of taxation on economic growth for both short and long run perspectives, and to find optimal tax threshold … values. We obtain evidence of nonlinear relationships between all tax items, except for corporate income taxation, as well as …

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

level of direct regulation alters the optimal externality tax. -- externalities ; Pigouvian taxes ; regulations …

revenue from the graduate tax. -- Human capital investment ; educational risk ; wage risk ; learning effort ; graduate …

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 …

oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax … overshifting of both taxes is more likely to occur and is more pronounced under upstream oligopoly. As a result of this, a tax … short run while this is not true for the ad valorem tax in the long run. We show that it is normally more efficient to tax …

. The education tax rates are chosen, in each period, by a majoritarian rule among the relevant constituents. We demonstrate … tax rates in all generations, and thereby to higher rates of human capital accumulation. -- Social security ; funding …

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