, subjecting employer-provided fringe benefits and allowances to personal income taxation and reducing the exemptions from value …

distortions as they interfere with capital investment, business reorganizations, and other decisions. Capital gains taxation and …

also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run …

One of the main advantages of consumption taxation that its advocates, including me, have claimed is simplification …

cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax …

This paper analyzes the effects of personal income taxation on earnings, formality and business organization choices of … agents. I use a tax reform introduced in Pakistan in 2009, which increased taxation of partnership firms substantially … relative to other unincorporated firms, as a natural policy experiment to identify behavioral responses to taxation that …