This paper reports the results of experiments designed to examine whether a taste for fairness affects people’s preferred tax structure. Building on the Fehr and Schmidt (1999) model, we devise a simple test for the presence of social preferences in voting for alternative tax structures. The...

Presumptive taxation of the hard-to- / Victor Thuronyi -- 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Sally Wallace -- Discussant comment / William Randolph -- Mapping the US tax...

Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original...

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to...