oligopoly setting, rather than the mixed duopoly framework of Kato (2008). By introducing the government's preference for tax … oligopoly are larger than those in the private oligopoly if and only the weight of the government's preferences on tax revenues …

necessity goods (that are taxed at lower VAT rate) will further increase tax efficiency. The abovementioned factors can boost …

-production-sector neoclassical growth model with inelastic labor supply, and analyze the tax incidence. We find that the two consumption taxes are … neutral to economic growth and that the welfare maximization optimal tax mix involves levying the same rate on those two goods …. In reality, the tax rate levied on the luxury good is usually higher, so that the government should reduce the tax rate …

) trust (in) and power (of) tax authorities are both necessary to guarantee a high level of tax compliance; (2) the … interaction between trust and power, as well as voluntary tax compliance, are crucial for increasing overall tax compliance; (3 … critical level significantly reduces tax compliance. We find empirical support for all of these hypotheses. Furthermore, we …

In this article, we analyze a state-contingent tax on capital gains. We start by focusing on Auerbach's (1991 …) retrospective capital gains tax device. Although this system is equivalent to an accrual method from an ex-ante perspective, it is … Zhu (1992) and design a state-contingent tax rule. As will be proven, state-contingent taxation can modify the risk …

redistribution indices. The US stands out as more tax redistributive than the Scandinavian countries using conventional methodology …

's willingness to use a minimum wage policy to reduce the tax collecting costs implied by fiscal transfers. This expectation leads to …