Die Arbeit ist ein erster deutscher Beitrag zur new tax responsiveness literature. Wir beobachten das Verhalten eines Panels baden-württembergischer Einkommenssteuerpflichtiger vor dem Hintergrund der Steuerreform 1990 und schätzen die Elastizität des zu versteuernden Einkommens in Bezug auf...

Indonesia has come a long way in improving its tax system over the last decade, both in terms of revenues raised and administrative efficiency. Nonetheless, the tax take is still low, given the need for more spending on infrastructure and social protection. With the exception of the natural...

This study on market and non-market labor supply and taxes is based on a theoretical microeconomic model with multiple labor supply in the formal and informal economy. This multiple time allocation model, which explicitly takes into account taxes, transfer payments, socioeconomic characteristics...

This paper evaluates the relative importance of labor productivity vs. income taxes and social security contributions for tax compliance in an economy with a large degree of informality. To this end, we build a bargaining model in which matched employer-employee pairs of heterogeneous productive...

This paper suggests a new tax system without multiple taxes, tax laws, tax returns, tax collection departments, tax tribunals and tax enforcement agencies. In this new tax system, citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on...

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...

This paper shows how income changes in response to changes in marginal income tax rates (MTRs) translate into tax revenue changes for the familiar multi-step income tax function used in many countries. Previous literature has focused on the relatively straightforward case of a proportional...

On January 1, 2013, the federal estate tax regime in effect from 2001 to 2012 is scheduled to revert to its pre-2001 structure. A 35% rate will soar to a 55% rate. A $5 million exemption will plummet to $1 million. Some deductions and credits enacted in 2001 will disappear while others repealed...