This paper provides a comparable estimate of the magnitude of tax debt in Italy and investigates which administrative … factors would contribute to explain it. It is inspired by the work of the OECD on comparative tax administration. Our findings … show that the level of undisputed tax debt in Italy is close to the EU average, with a decreasing trend since 2008. No more …

labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax …

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. …

Australian tax drafting is now a small distinctive enclave within the larger realm of legislative drafting because the … tax system has been chosen as the site for a novel drafting project. This has been done in the apparent belief that … changing the choice and organisation of words within the tax Acts can deliver significant benefits to the community. The …

administrative law have turned to tax law to repair and support democratic governments. Taxation offers a toolset well equipped to … flourish. Tax laws can rectify social dynamics characterized by economic inequality and can help establish and strengthen civic … institutions, among many possible interventions. But legal scholars evaluating and designing tax policies generally focus on the …

requirements of the federal income tax laws. A taxpayer considering noncompliance should consider the government's authority to … assert criminal liability, impose civil tax penalties, and forcibly collect any unpaid tax. Although there are numerous … criminal tax offenses, the potential offenses that may affect a taxpayer's decision whether to comply are the failure to file …

We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect … of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in …. While trust in government increases taxpayers’ tax offers, trust in government may lead to more concessionary behavior of …

It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by … granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather … than to lose them as tax payers completely. Taxing according to expediency is, however, criticized by ordinary tax payers …

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new … tax system called “TOP Tax system” is adopted and implemented by all nations. TOP Tax system will relieve 7 billion people … of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome …