We propose a model consistent with two observations. First, the tax rates adopted by different countries are generally … their growth performance. In our model, the effects of taxation on growth are highly non-linear. Low or moderate tax rates … have a very small impact on long-run growth rates. But as tax rates rise, their negative impact on growth rises …

Tax evasion, by its very nature, is difficult to observe. In this paper, we present a case study of tax evasion in … reports as exports to China. We can match up this evasion gap' with the tariff (and VAT tax) schedule at the product level …. The result is striking: using the data in 1998, we find that on average, a 1 percent increase in the tax rate results in a …

Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We … challenge this result by re-examining this relationship using a new compilation of changes in corporate tax base definitions for … OECD countries between 1980 and 2004. By considering tax base changes in addition to tax rate changes, we can address the …

The 1993 tax legislation raised marginal tax rates to 36 percent from 31 percent on taxable incomes between $140 … by adjusted gross income class to analyze how the 1993 tax rate increases affected taxable income, tax revenue, and … reported 7.8 percent more taxable income in 1993 than they did if their tax rates had not increased. Because of the high …

Much criticism of the income tax involves administration: the enormous complexity of the system is responsible for … large compliance costs, public and private, and the tax gap is large despite substantial resources devoted to enforcement … fundamental restructuring of the tax system. But evaluation of such changes is difficult because the underlying problems have not …

The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the maximum statutory personal tax rate on dividends … tax-motivated, they are increasing in the percentage of the firm held by individuals. Dividend changes also increased with …

This paper tests the hypothesis that the salience of a tax system affects equilibrium tax rates. To do this, I analyze … hypothesis that decreased tax salience is responsible for the increase in toll rates, I also find evidence that the short run …

in tax administration and tax rates can nevertheless raise substantial additional revenue – and if so, which approach is … affected firms. First, we show that increasing tax administration intensity by moving the top firms in each region into “Medium …-Sized Taxpayer Offices,” with much higher staff-to-taxpayer ratios, more than doubled tax revenue from affected firms over six years …

In this paper we analyze income tax design in a two member household labor supply model where time spent on consumption … model to numerically investigate the welfare implications of different tax structures. In sharp contrast to existing … existing individual-household tax unit literature …

Using comprehensive high-frequency state and local sales tax data, we show that shopping behavior responds strongly to … changes in sales tax rates. Even though sales taxes are not observed in posted prices and have a wide range of rates and … implications for the efficacy of using sales taxes for counter-cyclical policy and for the design of an optimal tax framework …