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E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

The hippocampal system plays an important role in memory function. Neurohormones like androgens and estrogens that syntheses in hippocampus have an important role in learning and memory. Many biological effects of estrogens in the brain via estrogenic receptors (ERs) are investigated. The current research has conducted to assess the effect of estrogenic receptors on spatial discrimination in ra...

Although tax withholding is a central component of the US income tax system, there is a paucity of research that explores the relationship between tax withholding and subsequent tax reporting. Using a framed field experiment with working adults and deliberate framing, this study looks directly at this nexus. Briefly, we find interesting asymmetries related to tax position, in particular that ta...

In this essay we review the evidence from marketing research about price presentation of consumer products and discuss how these lessons have been applied—consciously or unconsciously—in the design of the U.S. tax system. Our perspective is that, in most situations, the designers of the tax system attempt to minimize the perceived burden of any given amount of tax collections. We allow, though,...

A comprehensive tax and benefit incidence analysis is presented covering the redistributive fiscal instruments implemented in Mexico in 2008 and 2010, representative of the urban and rural sectors, as well as nationally. The expansion of basic social programs and effectively targeted direct monetary transfers have increased the progressivity of Mexico ́s fiscal system in recent years, but redist...

The implications for taxation theory of a life-cycle model of consumption incorporating financial transactions costs are derived. The equity case for progressive taxation is shown to correspond, in a life-cycle setting, to an efficiency case. Individuals prefer a progressive tax system to a proportional one because the tax burden is lower when they are young and face high transactions costs of ...

Countries throughout Sub-Saharan Africa are exploring options to improve local property taxation. Using the case of Kenya, this article provides an analytical framework for designing an effective property tax reform strategy. The first section presents a general conceptual model of property tax revenues, identifying four critical ratios that ultimately determine the effectiveness of any propert...