transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

Key parameters for the modeling of public finances are tax revenue elasticities with respect to tax bases. Yet the … existing studies estimating these elasticities for emerging countries disregard the effects of tax reforms on tax revenue … reforms and estimate both short- and long-run tax revenue elasticities. Our results suggest that the long-run elasticities are …

We study how strongly individuals respond to tax simplicity and how they learn about the complexities of the tax system …. We use new French tax returns data on the self-employed from 1994 to 2012. France has three fiscal regimes for the self …-employed, which differ in their monetary tax incentives and in their tax simplicity. These regimes are subject to eligibility …

We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is … adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable … to tax base changes than other studies and a dynamic reaction pattern spanning several years, which can be explained, for …

, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires … measures to mitigate these risks. EFDs should not be construed as the “silver bullet” for improving tax compliance: as with any …

During March of 2021, a surprising narrative arose in the media – U.S. states not only did not incur decreases in tax … perspective of progressive tax rates, income inequality, and the COVID-19-related restrictions put into place by states. All else … equal, when taxes are progressive, income inequality increases tax collections. While progressive taxes are meant to combat …

-sufficiency of the ETI, namely tax deductions. Building on a theoretical framework which incorporates deductions in a standard … optimal-tax model, we show that the ETI is not sufficient for welfare analysis if (i) deductions generate externalities and if … (ii) deductions are responsive to tax-rate changes. While the first condition should arguably hold true for the majority …