The problem of taxation, in a social system the trade-off Equity vs Efficiency. Is it possible a reconciliation?

Measuring income tax progression is a matter of many debates among groups with specific social interests. These debates are a consequence of disagreements regarding the model they prefer for measuring income tax progression. For this reason, authors with interest in this field suggest different...

Simplicity is an important attribute for a tax system and there have been many attempts at simplification in different countries including, of course, Australia. However these attempts have not been very successful. The main reason is that there are, of course, important factors that cause tax...

We develop a model with two provinces, producing two goods: one mobile and the other not. The mobile good is taxed according to the destination principle by the local government; it is also federally taxed. People decide to buy the good at the most advantageous price. Namely they can buy...

The Caribbean Community is in transition, moving toward a liberalized trade environment with low tariffs. Tax reform is at the forefront of the policy response since traditional sources of tax revenue such as import duties are on the decline. This paper evaluates the suitability of the VAT to...

This paper studies the impact of taxation on economic growth of the eight WAEMU countries. Among the critiques addressed to the public sector, numerous are those that refer principally to the negative effects which entail high weight and increasing of taxation. The growth rate can be influenced...

This paper looks at the effects of taxes increase on economic growth of 47 developing countries. In developing countries, there is no magic tax strategy to encourage economic growth. Some countries with high tax burdens have high growth rates and some countries with low tax burdens have low...

Government of India introduced Value Added Tax (VAT) across all its states in subsequent stages in the early years of this millennium. The main motive behind this move was to make the commercial tax collection more transparent, accountable and revenue enhancing. The purpose of this paper is to...

The circular interplay between demography-employment-productivity-PayGo is investigated for Italy and Italian geographical repartitions. Looking forward to the mid-long run, the paper offers simulations of the burden each effective worker and each active citizen will have to bear to finance via...

Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance. It finds that existing definitions are usually too narrow to encompass the topic in full and a wider definition is...