of the fiscal and generational imbalances would require all taxes to go up and all transfers to be cut immediately and …

better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be …

in part to corruption, and certain taxes are more affected than others. Taxes that require frequent interaction between … the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most …

small tax rate cuts, which decrease incentives to evade taxes, can lead to increased revenues through spillovers - creating … Laffer effects. Interestingly, tax rate cuts here imply increasing effective taxes. The model is consistent with what …

financed by consumption taxes; agents do not substitute between human and physical capital as a result of changes in …

setting taxes and/or prices of commodities based on two key criteria, efficiency and equity. The paper shows that for … relevant taxes/subsidies to correct the externalities and to address equity and revenue considerations can be measured with a … reform in Nigeria. The framework outlined in the paper can be applied to the analysis of petroleum product taxes and prices …