This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported …, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and … government revenue as a percent of output. It shows how an increase in the tax rate causes the tax elasticity and welfare cost to …

on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality … shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax … attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the …

mechanism for co-ordinating foreign assistance, and (iii) designing appropriate tax policies while simultaneously creating … simple tax administration and expenditure management arrangements. The advice was tailored to the circumstances of …

that, under certain assumptions, it increases disproportionately with the tax rate. This result provides the basis of a … general presumption in favour of a broad-based and low tax rate system: any exemptions which reduce the tax base inevitably … raise the tax rate required to obtain anunchanged amount of total tax revenue. The aims of this paper are to provide a …

to those previously identified: by committing to relatively tax enforcement, the government may be able to alleviate the … welfare loss implied by its inability to commit to the tax rate. The scope for this role proves strikingly wide: it is optimal … consistent tax rate exceeds that which would be optimal if the government could commit to it. …

Currently, developing the tax system and improving financial relations between the state and taxpayers are rather … substantiate the scientific approaches to the reform of modern tax systems and to identify effective directions for their practical … implementation. This study focuses on an analysis of the history and the current state of the tax system in Ukraine, the …

This paper investigates the effect of ICT and e-formalization on tax mobilization efforts in sub-Saharan Africa. Using … tax mobilization efforts. There is scope to increase tax compliance and expand the tax base in SSA (tax mobilization … efforts) through the increase in the usage of ICT that can be applied to simplify tax administration, reduce compliance costs …