Similar Search Results

Tagging and taxing: the optimal use of categorical and income information in designing tax/transfer schemes

Immonen, Ritva; Kanbur, Ravi; Keen, Michael; Tuomala, Matti - Institute for Fiscal Studies (IFS) - 1994

No Abstract available

Persistent link: https://www.econbiz.de/10005727625

Simple rules for the optimal taxation of international capital income

Keen, Michael; Piekkola, Hannu - Institute for Fiscal Studies (IFS) - 1996

This paper derives a series of simple characterisations of optimally coordinated regimes for the taxation of international capital income. The influential 'weighted average' rule of Horst (1980) is shown to presume unattractive restrictions on the set of tax instruments available, precluding any...

Persistent link: https://www.econbiz.de/10005727635

Tax competition and Leviathon

Edwards, Jeremy; Keen, Michael - Institute for Fiscal Studies (IFS) - 1994

No Abstract available

Persistent link: https://www.econbiz.de/10005727536

The comparison between destination and origin principles under imperfect competition

Keen, Michael; Lahiri, Sajal - Institute for Fiscal Studies (IFS) - 1994

No Abstract available

Persistent link: https://www.econbiz.de/10005727594

Progressivity effects of structural income tax reforms

Keen, Michael; Papapanagos, Henry; Shorrocks, Anthony - Institute for Fiscal Studies (IFS) - 1996

The theoretical analysis of tax progressivity has proceeded on the unrealistic assumption that tax liability is never zero, thereby precluding a systematic examination of the progressivity effects of such basic tax reforms as an increase in personal allowances. This paper extends the core...

Persistent link: https://www.econbiz.de/10005811410

Evasion and time consistency in the taxation of capital income

Boadway, Robin; Keen, Michael - Institute for Fiscal Studies (IFS) - 1993

No Abstract available

Persistent link: https://www.econbiz.de/10005509453