In this empirical study we assess both linear and nonlinear relationship between total taxation and several tax items … evaluate the effects of taxation on economic growth for both short and long run perspectives, and to find optimal tax threshold … values. We obtain evidence of nonlinear relationships between all tax items, except for corporate income taxation, as well as …

Several recent articles claim that pre-tax income equality promotes growth. Equality is argued to dampen demand for … redistributive economic policies that tax returns to growth-enhancing activities such as investment. These results rest heavily on … the assumption that pre-tax income equality is an exogenous parameter. We suggest that taking account of endogenous …

synthesizes and extends endogenous growth models with public finance to compare the growth and welfare maximizing tax rates … the range of trade-offs: the growth maximizing tax rate can lie above, below, or on the welfare maximizing equivalent. We … find however that even relatively large differences in growth and welfare maximizing tax rates translate into relatively …

. So far the existing post-tax analyses do not provide a general analytical description of investor reactions towards … profit tax rate changes. This paper sets out to fill part of the void. We implement a simple tax system and focus on risky … hence cause distortions. We analytically identify a set of neutral tax rates (tax regimes) that preserve the critical post-tax …

revenue from the graduate tax. …

economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … recent advances in the theory of Industrial Organization and two-sided markets we show that taxing ads may be … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a …