Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

redistribution and lowers institutional quality. The effect of the former is to increase productive investment, and the effect of the … redistribution, especially in non-democratic countries. …

governments select their tax collection effort to maximize their lifetime utility. We consider a transfer rule that both punishes … for the lack of efficiency in tax-collection and compensates for the deviation of pre-tax or transfer income from a target … accumulation the lower the rate of directed investments and the lower the tax rate. Further, efficiency in tax collection is …

security benefits, an increase in the social security tax and tax incentives for the purchase of private life annuities, which …-age, while the opposite occurs by a cut in the social security benefits and by an increase of the social security tax. The main … result is that a tax incentive for life annuities and a cut in the social security benefits alleviate adverse selection in …

earning abilities, into an optimum income taxation model with bequests motivated by joy of giving. We show that a tax on … inheritances and a uniform tax on all expenditures including bequests are equivalent and that either is desirable, according to an …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …