Prepayment position (additional tax due vs a tax refund) shouldn't influence taxpayer compliance behavior at the time of filing an annual tax return. However, prospect theory predicts that an individual's income tax withholding position affects taxpayer compliance. Prior research has produced...

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...

Excessive consumption of alcoholic beverages causes addiction, damages people’s health and has disrupting social and family consequences. Given that, many countries impose other taxes on these products in addition to sales tax. The ways to apply these taxes are different, however, they are...