accounting, auditing, tax returns and consequent quagmire of all tax related cases.Salient features of this new tax system....................Taxation …

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

Although theoretical research on optimal capital taxation suggest to incorporate public opinions, the empirical … literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper … presents a more comprehensive investigation of preferences towards different, tangible instruments of capital taxation beyond …

having a comprehensive understanding of taxation rules. Our findings support the view that increasing complexity affects the …

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …