Further Evidence Supporting The Replacement Of The Federal Tax System With A Consumption Tax Base

A Further Look at the Effect of Federal Tax Laws on Optimal Machinery Replacement

Bates et al. extended the "tax-adjusted reSelf-employment taxes, "effective" marginal placement model" by incorporating the interactax rates, and discounting schemes which allow ton between taxes and inflation in their study. for alternative purchase and disposal dates of They found that inflation increased the magnimachinery are incorporated into the traditional tude of costs and generally ext...

Should the Federal Income Tax Be Replaced with a National Sales or Value-added Tax?

[Editor's Note: It appears that the question of changing the federal tax base will be part of the public debate for the foreseeable future. In a Brief that we published in April, Alan Auerbach of UC Berkeley summarized the effects and uncertainties of replacing the federal income tax with a federal flat tax. In the following discussion, Steven Sheffrin of UC Davis reviews several important issu...

The Dynamic Welfare Comparison of seignorage Tax and Consumption Tax

This paper compares equilibrium paths and the welfare costs between a seignorage tax along both transitional dynamics and steady state. Using a framework that combines monetary policy with public finance, one of these two taxes is used to finance an exogenous stream of public spending in a fashion to balance the government budget. If only equilibrium paths in a steady state are compared, the we...

Contractual Compliance and the Federal Income Tax System

The Study and Assessment of Factors Affecting on Tax Lags in the Iranian Tax System (A Case Study of Mazandaran Province’s Tax Directorate General)

Abstract This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collect...