Die vorliegende Dissertation besteht aus fünf unabhängigen Forschungspapieren über optimale Steuer- und Bildungspolitik, welche ich während meines Promotionsstudiums an der Universität Konstanz erstellt habe. Private Versicherungen gegen Einkommensrisiko können aufgrund von moral hazard...

Disertacijoje nagrinėjamas nesąžiningas mokesčių mokėtojų elgesys patelkiant mikroekonomikos ir eksperimentinės ekonomikos metodus. Allingham ir Sandmo pasiūlyto modelio pagrindu sudaryti trys mikroekonominiai mokesčių vengimo modeliai. Šių modelių esmė – mokesčių mokėtojas...

The object of the research is dishonest taxpayers’ behaviour. It is analysed by using methods of microeconomics and experimental economics. This paper contains three models based on the one suggested by Allingham and Sandmo. The essence of these models – the taxpayer has to decide how much...

The activity to prevent embrittlement sustainability of public finances should manifest itself permanently, regardless of economic circumstances - national or European. This, more so as it was set by the Stability and Growth Pact (SGP), which introduces new rules on fiscal policy. Regulations...

This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the...

The burden of small business acting as an 'unpaid tax collector', particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between. This article reviews...

Self assessment for individual taxpayers was first introduced in Malaysia for the 2004 year of assessment. This change from the previous official assessment system to self assessment has redefined the roles and responsibilities of both taxpayers and tax administrators in Malaysia. In particular,...

Transfer pricing has become a major concern for tax authorities and multinational enterprises (MNEs) worldwide. Transfer pricing is one of several tax minimization mechanisms used by MNEs and an especially difficult one to audit. Previous studies on tax compliance have mainly focused on...

This paper extends an economic geography model by tariffs to analyze their impact on welfare and sustainability of agglomerations. Policies with and without cooperation are compared, with the goal of maximizing aggregated welfare in the former and regional welfare in the latter case. The main...