labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax … margins) to quantify the deadweight loss introduced by consumption and labor taxes. We find that these taxes explain a large …

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new … taxes, Indirect taxes, tax laws, tax returns, tax collection departments, tax enforcement agencies and tax tribunals …. Citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on personal …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at …

doctors, and too many lawyers. If the total tax rate is kept constant, then replacing part of existing wage taxes with … graduate taxes or income-contingent loans, collected also from migrants, would improve efficiency. It could even allow for a …

own VATs, some have their own retail sales taxes (RSTs), and some have no sales tax at all. There is no apparent reason a … altered their sales taxes from RSTs to VATs have suffered no bad consequences and reaped some economic gains, so it is not … that wish to improve their sales taxes to follow a similar path …

Soda taxes are meant to improve public health outcomes insofar as they curb consumption of sugary beverages and thus … the effects of soda taxes on consumption and price by volume and sugar content. I find that sugar intake fell as a …

This paper reveals that the design of the green taxes levied on the production of industrial waste by certain regional … governments in Spain does not appear to reduce environmental damage. This may be because these taxes try to mitigate financial …