This paper proposes a method for evaluating the impact of tax structure changes on tax revenue. The technique consists … tax rate structure (ii) deductions and (iii) tax evasion. Our results indicate that, for the Indian reform episode we … limited and failed to significantly curtail losses from tax evasion …

consistentwith the distortions introduced by the tax system (before the reform dividend income was taxadvantagedin the UK). We also …

people who comprise the state. In this essay I address one aspect of this issue how it affects an economic analysis of tax … systems. In addressing this task I ask, and offer some tentative answers to, what is distinctive about behavioral tax … economics as a sub-field of behavioral economics and as a sub-field of tax economics. …

In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax … system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of … inequality and to create a sustainable tax system that could generate adequate revenue to finance public expenditures. In this …

analysis of tax systems. In addressing this task I ask, and offer some tentative answers to, what is distinctive about … behavioral tax economics as a sub-field of behavioral economics and as a sub-field of tax economics. -- complexity ; compliance …

public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …

public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …

public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …