. The joint consideration of optimal tax rules and tax reform rules establishes a presumption in favor of high progressivity … the inefficiency associated with the lack of cooperation, while limiting the differentiation of tax rates turns out to …

policy for the unskilled is Rawlsian and implies high after-tax returns on capital and high growth, whereas the skilled …

discussion by an overview of tax reforms, which reveals the characteristic features of a dual income tax system. The scope of our … analysis is not restricted to the Nordic countries; we also include other European countries whose tax reform steps can be … regarded as a move toward a dual income tax. We focus on problems of running a final withholding income tax regime under …

Many countries do not require all taxpayers to file an annual income tax return. Return-free systems shift some of the … costs of operating the tax system from taxpayers to employers, other third parties, and the government. Return-free systems … may work best when the tax system is simple: When the unit of taxation is the individual, the tax rate structure is flat …

There are good arguments for an individual income tax on potential income, but a drawback to such a tax is the … operationalizes this approach using data for the U.S. The paper also suggests that a potential-income tax is verysimilar to a … presumptive income tax. The paper concludes by reviewing some significant problems with the implementation of a potential or …

tax. The purpose of this note is to show by some simple axiomatics that these hopes may be exaggerated. As social …

In our tax evasion experiment each participant earns his income by solving intertemporal allocation tasks. The … resulting income has to be declared in a tax return which is randomly verified. If tax evasion is detected, the subject is … punished by a fixed penalty capturing the fact that (in Germany) tax fraud is a crime. The experiment consists of four tax …

Over the past decade, a number of countries have shifted to single-rate tax systems with broader bases and lower rates …. In the U.S., there continues to be discussion of the merits of a consumption tax, and of base-broadening reforms to the … income tax system. The objective of this paper is to demonstrate how, over time, a conventional income tax could be converted …