منابع مشابه
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...
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Domestic revenue mobilisation is key to sustainable development finance – only self-sufficiency will allow the development of fully-functioning states with flourishing systems of political representation and economies reflecting societies’ expressed preferences in regard to, for example, inequality. Tax evasion and tax avoidance are important insofar as they affect both the volume and nature of...
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The literature on British economic history presumes that Britain was a free trader after the repeal of the Corn Laws and that her tariff levels were thus below those which were optimal for maximizing utility. Presumably, if the optimal British tariff had been positive and greater than the levels established by mid-century, a reduction to zero of all tariffs that remained would have lowered Brit...
متن کاملShould 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...
متن کاملReforming the Individual Income Tax
Starting in the late 1970s the Tayloe Murphy Institute, which was one of two institutions that combined to form the Weldon Cooper Center for Public Service in 1987, published a series of monographs on fiscal issues in the Commonwealth of Virginia. Six papers were eventually published. In the mid-1980s the series was discontinued. Many topics had been covered and did not require immediate reexam...
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ژورنال
عنوان ژورنال: Journal of Political Economy
سال: 1895
ISSN: 0022-3808,1537-534X
DOI: 10.1086/250287