Peculiarities of the simplified taxation system under martial law

Martial Law and the State of Siege

a study on construction of iranian life tables: the case study of modified brass logit system

چکیده ندارد.

Taxation under Learning-by-Doing∗

We study optimal labor-income taxation in a dynamic economy in which the agents’ productivity is their own private information, is stochastic, and evolves endogenously over the lifecycle due to learning-by-doing. First, we identify novel distortions that originate in the endogeneity of the agents’ private information and that contribute to higher labor wedges under the optimal tax code. Next, w...

Optimal Taxation under Income Uncertainty

Optimal taxation under income uncertainty has been extensively developed in expected utility theory, but it is still open for inseparable utility function between income and effort. As an alternative of decision-making under uncertainty, prospect theory (Kahneman and Tversky (1979), Tversky and Kahneman (1992)) has been obtained empirical support, for example, Kahneman and Tversky (1979), and C...

Redistributive Taxation Under Ethical Behaviour

We consider the implications of ethical behaviour on the effect of a redistributive tax-transfer system. In choosing their labour supplies, individuals take into account whether their tax liabilities correspond to what they view as ethically acceptable. If tax liabilities are viewed as ethically acceptable, a taxpayer behaves ethically, does not distort her behaviour, and chooses to work as if ...