This paper explores the implications of tax rate uncertainty, identifying circumstances in which revenue-neutral tax … heterogeneous taxpayers, tax rate variability is shown to perform an efficiency-enhancing screening function, imposing heavier … expected tax burdens on less responsive taxpayers. And while efficient tax uncertainty enables governments to reduce average …

of direct and indirect taxation in the country, with specific reference to corporate income tax, personal income tax …, withholding tax, real estate tax, the avoidance of double taxation, VAT, excise tax and customs duties …

of taxes -- 5. Tax policy, administration and compliance -- 6. The importance of organisational form -- 7. Direct taxes … -- 8. Indirect taxes -- 9. Relief from taxes -- 10. Tax management : planning, avoidance and evasion -- 11. International …

This paper explores the implications of tax rate uncertainty, identifying circumstances in which revenue-neutral tax … heterogeneous taxpayers, tax rate variability is shown to perform an efficiency-enhancing screening function, imposing heavier … expected tax burdens on less responsive taxpayers. And while efficient tax uncertainty enables governments to reduce average …

on 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 …