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. …

We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect … of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in …. While trust in government increases taxpayers’ tax offers, trust in government may lead to more concessionary behavior of …

This paper presents the findings from a feasibility study on the potential for developing a static tax …-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the … feasibility of producing such a model for Tanzania with reference to personal income tax, indirect taxes, and contributory and non …

The traditional fiscal policy of the nation is multidimensional. The traditional tax rates are variable and the basis … for calculating the tax on corporate profits is biased. The purpose of this article is to show that the optimal allocation … of resources in the economy tax rate is constant and is equal to 20% and the basis for calculating the tax on corporate …