As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can … help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax …

concerning the health effects of the consumption of fat and of healthy goods. The level of the fat tax is determined through ….A fraction of the fat tax proceeds is "earmarked" to reduce health insurance premiums while the remaining fraction finances a … welfare, anticipating the induced political equilibrium. We show that the fat tax in the political equilibrium is always lower …

Barriers to outsourcing that are being currently implemented in the US effectively tax its companies who "export" jobs … oligopolistic context. We find that while an outsourcing tax favors domestic workers by causing firms to switch to a greater use of … effects, which inform us about the conditions under which such a tax achieves its stated objective. Next, we consider the …

: the link between the household head's risk and time preferences and observed child labor supply. We develop a theoretical … find child labor to be increasing in both higher adult discount rates and higher degrees of risk aversion, and this finding … part by child labor income while high risk aversion to future income (due to either low or uncertain returns to education …