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 …

Social protection in industrial countries has been provided through regulations, tax expenditures, and public spending … level of recent decades. Specifically, tax competition among jurisdictions, ballooning electronic commerce, and increased … mobility of the factors of production will likely cause significant falls in tax revenue in future years. The paper concludes …

periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes … in the traditional determinants of tax levels. The paper argues that they should be attributed mostly to macroeconomic … policies. The paper discusses the connection between tax levels and (a) the real value of the official exchange rate, (b …

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 …

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 …

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high … inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea of a tax on the value of …-Saxon world. The economic implications of such a tax are analyzed in this paper. Special attention is devoted to efficiency and …