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 …

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 … differ for a given tax system, and neglect to show any relation of tax progression in a given level of income with the prior …

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 …