Are Tax Rates Too Volatile?

Are Corporate Tax Rates , or Countries , Converging ?

Department of Economics University of Cyprus Are Nash Tax Rates Too Low or Too High? the Role of Endogenous Growth in Models with Public Goods

We reconsider the conventional wisdom that, in the presence of public goods, Nash tax rates are too low. We use a general equilibrium dynamic model of a world economy, in which world-wide environmental quality has public good features. We show that the type of the spillover effect from one country to another (and hence whether we under-tax, or over-tax, in a Nash equilibrium relative to a coord...

E-ZTax: Tax Salience and Tax Rates

This paper tests the hypothesis that the salience of a tax system affects equilibrium tax rates. I analyze how toll rates change after toll facilities adopt electronic toll collection, under which tolls are automatically deducted as the car drives through the toll plaza, eliminating the need to hand over cash. A survey I conducted indicates that drivers are much less aware of toll rates when th...

When Deer Are Too Dear and Elk Are Too Elegant

Company Tax - Effective Tax Rates on Profits J . C . Stewart

Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufact...