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

If government revenues from a flat-rate income tax are spent on public factors and public factors are used for human … capital production and human capital is used for the production of technical progress, then a higher rate of taxation will … run if indirect marginal utility is inelastic with respect to net income. The outcome of this political decision will …

using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For …

This paper is a part of a wider research concerning taxation in the main world economic areas, carried on at the …

tax revenue. Tax-to-GDP ratios in most countries in the region remain below cross country averages and are considered …

This paper examines the elasticity of taxable income with special focus on income controls designed to control for … divergence in the income distribution and mean reversion. Additional emphasis is placed on the difference between short-run and … the income distribution. Finally, cross-section (and repeated cross-section) regressions are estimated for comparison. A …

complexities inherent in estimating high-income behavioral responses to taxation. The fact that the elasticity estimates differ …This paper examines income trends from 1992 to 2004 and the responsiveness of different income measures to tax changes … for corporate executives and for the very highest income U.S. taxpayers. We detail the growth in executive compensation …

Service tax return data for the project are from the Statistics of Income, which heavily oversamples high-income filers …. Special attention is paid to the importance of sample income restrictions and methodology. In general, estimates are quite …, but larger longer-term responses. When including the richest set of income controls, income-weighted elasticity estimates …