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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
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...
Persistent link: https://www.econbiz.de/10014023506
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The effects of official and unofficial information on tax compliance
Garcia, Filomena; Opromolla, Luca David; Vezzulli, Andrea; … - 2018 - This version: March 2018
The administration of tax policy has shifted its focus from enforcement to complementary instruments aimed at creating a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information regarding the past degree of tax evasion at the social...
Persistent link: https://www.econbiz.de/10011845254
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Income redistribution through taxes and transfers across OECD countries
Causa, Orsetta; Hermansen, Mikkel Nørlem - 2018
This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved … overall redistribution, the respective role of various categories of transfers for transfer redistribution; as well as …
Persistent link: https://www.econbiz.de/10011870048
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Tax-benefit microsimulation model in Rwanda : a feasibility study
Hakizimana, Naphtal; Karangwa, John; Lastunen, Jesse; … - 2022
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more...
Persistent link: https://www.econbiz.de/10013269674
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The LOTTE system of tax microsimulation models
Jia, Zhiyang; Larsen, Bodil M.; Lian, Bård; Nesbakken, Runa - 2023
Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in the budget process. The aim of this paper is to give an overview of the different modules in the LOTTE family - a non-behavioral tax-benefit model for personal income tax...
Persistent link: https://www.econbiz.de/10014432182
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Multiple politico-economic regimes, inequality and growth
Desdoigts, Alain; Moizeau, Fabien - 2001
mechanism through which the pressure for redistribution can be highly non linear therefore providing an explanation as to … long run. -- growth ; Community formation ; human capital ; redistribution ; social mobility …
Persistent link: https://www.econbiz.de/10009615432
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Income redistribution through taxes and transfers across OECD countries
Causa, Orsetta; Hermansen, Mikkel Nørlem - 2017
This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved … overall redistribution, the respective role of various categories of transfers for transfer redistribution; as well as …
Persistent link: https://www.econbiz.de/10011823689
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Multiple Politico-Economic Regimes, Inequality and Growth
Desdoigts, Alain; Moizeau, Fabien - 2001
mechanism through which the pressure for redistribution can be highly non linear therefore providing an explanation as to why …
Persistent link: https://www.econbiz.de/10014127229
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TOP Tax System – A New Taxation System
2012
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...
Persistent link: https://www.econbiz.de/10013114952
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Taxing Bankrupts
Oei, Shu-Yi - 2016
When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy...
Persistent link: https://www.econbiz.de/10013007198