consumers worse-off in the presence of a welfare maximizing tax/subsidy policy. A rise in the number of more cost inefficient …

In this paper, we model - quantitatively – a possible realistic interaction between a tax-payer and his Government. We … there is no reason (convenience), for the tax-payer, to evade the taxes or to declare less than his real income. Moreover … distinguished tax-payer (big companies and so on). …

introduced the Commodities Transaction Tax of 0.01 per cent payable on seller for derivative transactions on 1 July 2013. This … tax in line with the earlier tax imposed on transactions in the Securities Market, the Securities Transaction Tax. The … on non-farm commodity derivatives and the tax is payable by the seller. The aim of imposition of these taxes is to reduce …

By introducing the government's preference for tax revenues into the theoretical framework of unionized mixed …'s preference for tax revenues, its incentive to privatize a public firm depends on the number of the private firms and (ii) social … welfare can decrease with an increase in the number of firms depending on the level of government's preference for tax revenue …

of the tax contributors. State Investment office prevents the rule of invisible hand of market by allocation part of tax …

% to 10.5% (which requirement does not cover public debt since that is considered reliable). Fiscal measures concern tax … wealth tax or create 40 year leases (implictly at 10 billion per year excluding interest) like Hong Kong once was for …

The 1980s were a decade of tax reform across OECD countries. The changes had many common themes. Top rates of personal … income tax and rates of corporate income tax fell, but revenues were maintained by broadening the bases of these taxes. Seven … countries introduced a value-added tax. Many countries that already had a VAT increased its rate. Social security contributions …

This study employs both linear and non-linear approaches to examine tax audit productivity in New York State. The …

public believe taht the tax burden is becoming unbearable. In order to argue in this, one needs to know how taxation distorts … the output and income in the Canadian economy. The key is estimating these values is the marginal tax rate, because it … the personal and corporate marginal tax rates and for the overall marginal tax rate as well. In this paper we estimate …