Revenue generation is an important goal of tax reform. The built-in responsiveness of revenues to changes in income …, tax elasticity, provides very critical information for tax policy formulation. This paper utilises a time series approach … to empirically estimate tax elasticities for India for the period 1991-2010. Tax elasticities are computed for income …

Application equal tax in the Slovak Republic makes better allocation of income to the state budget, reduce rate … the second side equal tax implementation advantage this category and don’t advantage category of individual and companies …

. One way how to reduce the basic of assessment is the amount of tax-free income. This sum of tax-free income is influenced … subsistence level to the rate of tax-free income in a period of time and consecutively on the amount of effective tax rate, as one …

oligopoly setting, rather than the mixed duopoly framework of Kato (2008). By introducing the government's preference for tax … oligopoly are larger than those in the private oligopoly if and only the weight of the government's preferences on tax revenues …

globalized capital market as investments are distorted. This study shows that raising tax revenue by taxing wealth is less costly … wealth. The explanation is that a recidence based tax on wealth collects tax revenue from wealthy investors without …Taxation of capital income and wealth designed to redistribute from the rich may harm small open economies with a …

wealth. A wealth tax without a discount for working capital combined with a tax rate on ordinary income equal to the …Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian economy as business … investments is distorted. This study shows how to redistribute from the richest without distorting investment decisions of foreign …

This paper discusses alternative methods to estimate the distribution of wealth in New Zealand. It develops a taxable … income capitalisation method for estimating the distribution of wealth in New Zealand that is based on the approach of Saez … generate taxable income flows, particularly towards the top of the wealth distribution where household surveys often undercount …

tax country to a lower tax country. Self-made billionaires are more likely to move to countries with larger market sizes …

Existing studies of entrepreneurship focus on entrepreneurs whose individual contribution to wealth creation is … typically trivial: self-employed persons. This paper investigates entrepreneurs whose individual contribution to wealth creation …