directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is … ad hoc, treating it as a subject unto itself. This article advances a different approach: integrating the tax treatment … of charitable giving into the optimal income tax framework that has been developed over the past half century. The …

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new … tax system called “TOP Tax system” is adopted and implemented by all nations. TOP Tax system will relieve 7 billion people … of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

analysis by modeling inattention as a noise in the tax rate signal received by Bayesian citizens. In equilibrium, we find that … transparency will improve social welfare by ensuring the government's ability to commit to a fairly low tax rate that is socially … optimal. Moreover, this model yields new sufficient statistics formulas that inform whether a policy effort to ensure tax …

Our paper assesses the accuracy of individuals' tax perceptions. Based on personal interviews, we aim to find out how … tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by … interacting multiple tax rates, applied to one or more tax bases. Empirical results question the traditional view of taxpayers …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

This paper analyzes to what extent tax planning impacts on the level of the inheritance tax rate perceived as fair. In … a factorial survey conducted in Germany it finds out that tax planning increases the fair tax rate by roughly 4 … percentage points. The fair tax rate is not only determined by the size of the bequest, the relationship of the heir to the …

possible to establish a voluntary graduate tax that works as a revelation mechanism and, consequently, breaks down the equity …

Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address … more revenue from the Goods and Services Tax. The report also advises caution in some recent welfare-reform proposals, and …