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A wealth tax at work
Thoresen, Thor Olav; Ring, Marius A. K.; Nygård, Odd E.; … - 2021
tax debate. We discuss how the taxation of wealth fits in with the personal income tax. We further investigate the … redistributional effects of wealth taxation and explore the extent to which wealth taxation may cause adverse liquidity effects for … private firms. Finally, we consider the effects of wealth taxation on charitable giving. Taken together, we see the evidence …
Persistent link: https://www.econbiz.de/10012800792
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Fiscal federalism and tax administration : evidence from Germany
Bönke, Timm; Jochimsen, Beate; Schröder, Carsten - 2013
In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that the member states internalize only a small fraction of the additional tax revenue from an expansion of the state-specific tax bases, while the remainder of the...
Persistent link: https://www.econbiz.de/10009763797
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Tax avoidance and optimal income tax enforcement
Gamannossi degl Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
Persistent link: https://www.econbiz.de/10011673198
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Examination of tax administration by digitalization: taxation of sharing economy : country examples and evaluation of Turkey
Bozdoğanoğlu, Burçin - In: Critical debates in public finance, (pp. 25-36). 2019
Persistent link: https://www.econbiz.de/10012291671
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Chapter 2. Taxation and Development
Besley, Timothy; Persson, Torsten - In: Handbook of public economics : volume 5, (pp. 51-110). 2013
The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes …
Persistent link: https://www.econbiz.de/10014025495
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Optimal tax policy : financial crisis overcoming factor
Abuselidze, George - 2013
Among economic reforms implemented for overcoming of world financial and economic recessions the special accent is brought to macroeconomic stabilization; strengthening of financial sphere is recognized one of imperatives of economic policy and considerable precondition of its ensuring includes...
Persistent link: https://www.econbiz.de/10009782777
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Justice for All : The IRS Reimagined
Herzig, David - 2013
The ability of the Internal Revenue Service (IRS) to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice (“Justice”) stating that the President and...
Persistent link: https://www.econbiz.de/10013081974
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Tax-Tariff Reform with Costs of Tax Administration
Munk, Knud J. - 2008
implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on … does not hold when taxation is associated with administrative costs. The present paper explores the implications for … optimal taxation and for desirable directions of tax-tariff reform in countries at different levels of economic development …
Persistent link: https://www.econbiz.de/10012724013
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Optimal Tax Administration
Keen, Michael - 2017
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of...
Persistent link: https://www.econbiz.de/10012962089
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The Trade-Off Between Tax Administration and Tax Compliance
Weisbach, David A. - 2020
AbstractThis paper revisits optimal tax enforcement policy, focusing on two elements of that policy: (1) the optimal mix of government-level tax administration and individual-level tax compliance; and (2) the optimal mix of this combination (together, tax enforcement) and tax rates. The standard...
Persistent link: https://www.econbiz.de/10012824753