Despite many common features, the personal income tax (PIT) systems are broadly country specific and designed in accordance with society's preferences. The paper focuses on PIT developments during the last decade in Estonia. There will be considered income dynamics and allocation of taxpayers to...

The public policies on mass transit and other economic policies have been unable to avoid increasing mass transit costs and urban bus fares, which places a burden on a majority of the population depending on public transit. This study analyzes the variations in urban bus fares and households...

The public policies on mass transit and other economic policies have been unable to avoid increasing mass transit costs and urban bus fares, which places a burden on a majority of the population depending on public transit. This study analyzes the variations in urban bus fares and households...

There is growing debate about whether consumer subsidies related to nutrition programs should be more flexible. Additional flexibility increases consumer welfare, but may hinder efforts towards achieving nutrition goals. We study how consumers would respond to subsidy designs with different...

Using data on U.S. state and federal taxes and transfers over a quarter century, we estimate a regression model that yields the marginal effect of any shift of market income share from one quintile to another on the entire post tax, post-transfer income distribution. We identify exogenous income...

I am suggesting new methods, and innovative and alternative policies in the areas of optimal taxation, tax collection, money supply and banking financial system to help remove corruption, tax evasion, economic recession, black money, fake currency and societal inequalities. In my opinion, the...

Ultimate tax reforms - 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...

The growing demand for urban infrastructure and public services provided in decentralized way in Brazil, combined with the recent fiscal crisis caused by the economic recession and governmental transfers reduction, has increased the debate about the own municipal taxes strengthening, where the...

The mortgage interest deduction, the property tax deduction, the unique treatment of capital gains on owner-occupied homes, and the absence of taxation on imputed rent from owner-occupied homes all influence the effective cost of housing services. They also affect federal income tax revenues and...