on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …

tariff and export subsidy, and two, a value-added tax increase and a uniform payroll tax reduction. When the devaluations are … anticipated, these policies need to be supplemented with a consumption tax reduction and an income tax increase. These policies …

directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is … ad hoc, treating it as a subject unto itself. This article advances a different approach: integrating the tax treatment … of charitable giving into the optimal income tax framework that has been developed over the past half century. The …

informality and test their implications using a survey of 48,000+ small firms in Brazil. We define informality as tax avoidance …; firms in the informal sector avoid tax payments but suffer other limitations. In the first model there is a single industry … tolerance for informal firms in one production stage increases tax avoidance in downstream and upstream sectors. Empirical …

differences in tax rates on labor income, payrolls and consumption. The theory implies that higher tax rates reduce work time in … effects that work through government spending responses to tax revenues. Regressions on rich-country samples in the mid 1990s … indicate that a unit standard deviation tax rate difference of 12.8 percentage points leads to 122 fewer market work hours per …

security) tax shared between employers and employees. There is clear evidence, however, of widespread non-compliance with the … social security tax. This paper empirically compares the incidence of health insurance coverage among U.S. workers to the … pattern of compliance with the social security tax among Spanish workers. The main finding of this paper is that these two …