debt level. We show both analytically and numerically that in the presence of such risks it is beneficial to tax both labor …

. The set of policy instruments facing the central government consists of a nonlinear income tax and a lump-sum transfer to … government to finance the provision of local public goods. The purpose is to characterize the tax and expenditure structure in a … decentralized setting, where the central and local governments have distinct roles to play, and also compare this tax and …

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have … similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely …, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax …

economic liberalisation had created challenges in integrating Indian tax system with the world economy during the adjustment … utilise the services of available skilled manpower. Indian tax administration was always perceived to be difficult. The … phase. World financial environment had remained depressed since 2008. The actions of the government in the area of taxation …

This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning … abilities and initial wealth. We find that despite the possibility of its evasion a tax on initial wealth should supplement the … optimal nonlinear income tax, given a positive correlation between initial wealth and earning abilities. Further, even if …

tax differentials on consumer demand. Liquor privatization in Washington led to higher prices from new taxes. I calculate … the impact of tax incidence on tax avoidance using variation in store proximity to the Washington-Oregon (WA-OR) border …

We study tax-driven intergenerational asset shifting using a salient tax discontinuity and rich data on both donors and … recipients. When the Swedish inheritance tax was in place, heirs could lower their inheritance tax bills by passing on part of … suggests that the policy response is associated with the abundant supply of cheap legal advice on tax planning. …

being due to governments' optimal response to economic conditions such as tax collection costs, tax evasion and government … some countries, I measure tax collection costs, use the tax eva- sion estimates reported in the literature, and then …

In a simple cash-credit model, I study the effects of the combination of costly tax collection and tax evasion on … the formal sector, I compute the optimal interest and tax rates for eleven OECD countries to finance their exogeneously … given government spending. A comparison of the actual and optimal interest rates reveals that tax collection costs and tax …

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines … administrative data with cross-bracket tax variation: a convex kink in the tax liability precedes a concave kink. Extending the …