This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the … preferences. We show that price and variety distortions resulting from the market structure imply that income tax policy needs to … find that, when choosing optimal tax policy, the failure to account for the market structure results in a welfare loss of 1 …

agents have accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether … taxes are indeed perceived correctly. We review 124 studies on the measurement of tax misperception and its behavioral … implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We …

agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing … whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral … implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We …

major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each … regional) tax. Since countries have little appetite for giving up fiscal sovereignty or for explicitly redistributive fiscal … arrangements, most past global tax proposals had little or no prospect of success. However, less ambitious attempts to develop a …