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Optimal tax design and enforcement with an informal sector

Boadway, Robin; Sato, Motohiro - 2008

An optimal commodity tax approach is taken to compare trade taxes and VATs when some commodities are produced informally. Trade taxes apply to all imports and exports, including intermediate goods while the VAT applies only to sales by the formal sector and imports. The VAT can achieve...

Persistent link: https://www.econbiz.de/10010290375

Longevity, health spending, and pay-as-you-go pensions

Pestieau, Pierre; Ponthiere, Gregory; Sato, Motohiro - In: FinanzArchiv : European journal of public finance 64 (2008) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10003713592

Long-term care: the state, the market and the family

Pestieau, Pierre; Sato, Motohiro - In: Economica 75 (2008), pp. 435-454

Persistent link: https://www.econbiz.de/10003742000

Entrepreneurship and asymmetric information in input markets

Boadway, Robin W. (contributor); Sato, Motohiro (contributor) - 2006

Persistent link: https://www.econbiz.de/10003331186

Bureaucratic advice and political governance

Boadway, Robin W. (contributor); Sato, Motohiro (contributor) - 2006

Persistent link: https://www.econbiz.de/10003331189

Estate taxation with both accidental and planned bequests

Pestieau, Pierre; Sato, Motohiro - In: Asia-Pacific journal of accounting & economics : APJAE 15 (2008) 3, pp. 223-240

Persistent link: https://www.econbiz.de/10003791432

Optimal tax design and enforcement with an informal sector

Boadway, Robin W.; Sato, Motohiro - In: American economic journal : a journal of the American … 1 (2009) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10003824615

PAYG pension systems with capital mobility

Pestieau, Pierre; Piaser, Gwanaël; Sato, Motohiro - In: International tax and public finance 13 (2006) 5, pp. 587-599

Persistent link: https://www.econbiz.de/10003373219

Longevity and pay-as-you-go pensions

Pestieau, Pierre (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003374403

Limiting the number of charities

Pestieau, Pierre (contributor); Sato, Motohiro (contributor) - 2006

Persistent link: https://www.econbiz.de/10003375893

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