history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

, subjecting employer-provided fringe benefits and allowances to personal income taxation and reducing the exemptions from value …

cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax …

This paper analyzes the effects of personal income taxation on earnings, formality and business organization choices of … agents. I use a tax reform introduced in Pakistan in 2009, which increased taxation of partnership firms substantially … relative to other unincorporated firms, as a natural policy experiment to identify behavioral responses to taxation that …

also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run …