This study explores the implications of rising markups for optimal Mirrleesian income and profit taxation. Using a … with optimal profit taxation. …

Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … derived from standard models of capital taxation when applied to entrepreneurial income. Some of the defining features of … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …

hence cause distortions. We analytically identify a set of neutral tax rates (tax regimes) that preserve the critical post …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of …