METHODS FOR DETERMINING TAX INCOME IN ACCORDANCE WITH NATIONAL LAW AND IAS 12 “INCOME TAXES”

Dual Income Taxes: A Nordic Tax System

Income Tax Buyouts and Income Tax Evasion

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...

Taxes, the Earned Income Tax Credit, and Marital Status

A common criticism of tax and welfare policy is that these policies create disincentives for marriage, spurring recent calls for “welfare reform” or eliminating the “marriage penalty” in the federal income tax system. These criticisms are lobbied in the midst of a literature with little conclusive evidence on the effect of these policies on marriage. Changes since the mid-1980s in federal incom...

Fiscal Policy: Taxes, Distribution of National Income, and Social Security

Interaction Of Income Distribution, Taxes And Economic Growth