This paper analyzes the sources of heterogeneity in tax-minimizing strategies across individuals. We summarize insights obtained from the literature into three conditions affecting participation in tax minimization: namely, incentive, access, and awareness. Using a rich Swedish administrative panel data set on corporations, individuals, and active owners of closely held corporations, we analyze...

This research is a conceptual study to examine tax policy in the pandemic situation with canon taxation perspective, namely equity, certainty, convenience, and efficiency. The conducted by using literature review concerning role of Omnibus Law includes facilities attract foreign investment underlining strengths weaknesses. Data obtained through secondary sources form archival reports previous r...

The recent literature on taxation and growth has stressed the optimality of a zero long-run taxation on all accumulative factors of production. For a given path of government spending, the optimal tax plan requires the government to build up a positive stock of public wealth in the short run in the long-run, government spending can be financed with the income accruing from the management of the...

In this issue of the journal, Stadlin et al report that, although the rates of medical exemptions to school immunization requirements are rather modest, easier processes for offering medical exemptions were associated with higher rates of medical exemptions [1]. This finding is consistent with previous studies that found that the ease of obtaining nonmedical religious or philosophical exemption...

The OASI eligibility provisions include a retirement test (or earnings test), and in 1979 aged beneficiaries who are under age 72 give up $1 in current benefits for each $2 of annual earnings above $4,500. If the retirement test were eliminated, total OASI payouts would increase because aged workers would no longer forfeit benefits. Aged workers also might increase earnings or delay retirement ...

The impact of pollution and abatement policy within a stochastic endogenous growth model is analyzed. Environmental care is provided by the government and financed through income taxation and government bonds. Due to environmental preferences and partial perception of the individual’s impact on pollution, government debt influences equilibrium growth. Hence, there is an additional growth effect...

This paper examines the economics of for-profit and not-for-profit hospitals through the prism of capital acquisitions. The exercise suggests that of two hospitals that are equally efficient in producing health care, the for-profit hospital would have to charge higher prices than the not-for-profit hospital would, to break even on capital acquisitions. The reasons for this divergence are (1) th...