The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an … electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction … to the VAT rate, with a zero bracket amount, personal exemptions and limited individual deductions. The E Tax modifies …

A "sales tax holiday" is a period of time, usually lasting a few days, during which state and sometimes local sales …, or altering a tax holiday, policy-makers should understand from whence this policy came, how it spread, and the policy … issues surrounding it. In this dissertation, I utilize this transitory reduction in the sales tax base to estimate the …

Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of … taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure …

Incluye bibliografía ; This paper describes the revenue-raising capacity and structure of the Spanish tax system, in … comparison with the economies of the European Union. Spain stands out for the low weight of its tax revenues in GDP relative to … the EU27 average. This lower weight of tax revenue is mainly a consequence of indirect taxes (VAT, excise duties and …

run counter to one of the core concepts for tax administration in New Zealand – the protection of the integrity of the tax …

behavior between these two approaches, then this may indicate that the current tax policy institutions are failing and need …

This thesis points out the inefficiencies associated with the corporate income tax system in the United States. After … reviewing alternatives, I suggest adapting a consumed income tax to form a new ‘progressive consumed income tax’ to take us into … the 21st century.Using current data from international tax system changes, international tax rate comparisons, economic …