The differential multiple tax regime across sectors of production leads to distortions in allocation of resources thus … international competitiveness of the sectors which would have been relatively efficient under distortion-free indirect tax regime … resources and providing full tax offsets is expected to result in gains for GDP, returns to the factors of production and …

typically calculated as if the tax system is non-distortionary. This paper presents an analogue to genuine saving in a second …

This paper examines the relationship between tax structures and economic growth by entering indicators of the tax … growth than taxes on consumption and property. More precisely, the findings allow the establishment of a ranking of tax …-oriented tax reform would be to shift part of the revenue base towards recurrent property and consumption taxes and away from …

For the last thirty years one of the dominant economic policies has been the cutting of the top marginal tax rates … theoretical support from a wide range of distributive justice theorists starting with John Rawls’ A Theory of Justice in 1971 … systematic cutting of tax rates over thirty years has provided a reasonable experiment on the thesis that such cutting provides …

In this paper, we model - quantitatively – a possible realistic interaction between a tax-payer and his Government. We … there is no reason (convenience), for the tax-payer, to evade the taxes or to declare less than his real income. Moreover … distinguished tax-payer (big companies and so on). …

and thereby increases the surplus from his production. Thus the autocrat chooses a tax rate that is higher than the … productivity of private producers through confiscation, neglect of public goods, and other non-tax policies. I argue that the story …

Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economic decisions … taxpayers react to their perceived after-tax price as economic theory would suggest, we test this prediction empirically by …. However, complexity of the personal income tax system implies that taxpayers may incorrectly perceive true marginal prices and …