. The Ramsey planner opts neither to use a capital tax to correct the overaccumulation problem if it is caused solely by … precautionary saving---regardless of the feasibility of public debt---nor use debt (financed by consumption tax) to correct the … overaccumulation problem if it is caused solely by pollution---regardless of the feasibility of a capital tax. The key is that the …

A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This … paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is … evaluate the effectiveness of self-regularization interventions on tax compliance among simplified tax regime firms. We examine …

What happens when the tax authority increases enforcement in one tax with compliance in other taxes? The very little … spillovers could be positive or negative in the context of uncorrelated taxes for the same individual (a property tax and a self …-declaration tax - in this instance, a gross-sale tax). In the model, the sign of the spillover depends on how taxpayers update their …