the inflation tax. Accordingly, continued effort is likely to be needed to attain a fiscal position that is sustainable …

The paper provides a selective survey of methods and findings concerning the impact of tax and welfare policies on … employment, unemployment, and economic growth in OECD countries. The paper examines a number of facets of tax and welfare policy …

This paper studies an optimal tax problem for a small open economy where collecting taxes is costly. It is shown that …, in the presence of collection costs modeled as an increasing function of the tax rate: (a) the standard rules of optimal … domestic taxes as a second-best revenue-raising device; and (c) the optimal tariff/tax structure may be uniform rather than …

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the … macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic … perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate …

optimal second-best pollution tax is shown to lie below the first-best Pigovian tax, particularly if substitution between …

In a recent paper Professor Dixit criticized the argument that when collection lags characterize tax systems, recourse … to meet. The paper argues that more attention should be paid by tax theorists to the constraints under which tax reforms …