Mirrlees (1971) model of income taxation with a monopolistic competition framework with general additively separable consumer … preferences. We show that price and variety distortions resulting from the market structure imply that income tax policy needs to …:77 percent. Motivated by practical cases, we study a policy regime that is solely based on income taxation. Under this policy …

develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual … traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We …' tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is …

develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual … traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We …' tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is …