We define and statistically estimate a nonlinear relationship between individual effective income tax rates and economic income for United States tax return data for tax years 1979-89. The relationship, which we call the effective tax function, has three parameters and was theoretically derived from the theory of equal sacrifice by Young (1988, 1990) and more generally by Berliant and Gouveia (...

Malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top CO2-emitting countries in the ASEAN region. Therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a compu...

The present study has made an attempt to discuss the effects of exchange rate volatility and price expectation on maize imports in Iran from 1980 to 2013. In doing so, using the EGARCH technique for time series econometrics, price volatility variables for both exchange rate and final price have been calculated, and the time series for these variables have been extracted. Additionally, in regard...

We examine the validity of a new system of taxation called lottery receipts in China theoretically and empirically. Tax collection is difficult as the Chinese government difficultly monitors the actual economic dealings. To bring out the private information on transaction known only to a seller and a buyer, the government has set up a lottery receipt system which has been tried out in many area...

Countries have long used import tari↵s as an instrument to stimulate or protect downstream industries; however, in the GATT/WTO era, tari↵s have fallen greatly worldwide. Has the WTO succeeded in limiting the prevalence of this class of industrial policy, or are governments still attempting to move downstream via other policy instruments? For countries with large raw materials endowments, one a...

The realization that mere existence of health care facilities does not necessarily mean that they are readily accessible to the poorest section in the informal economy, tend to the evolution of a unique health insurance scheme, with contribution according to individual capacity. This paper examines several health insurance schemes catering to the informal sector as well as some critical issues ...

abstract in this paper, markov chain and dynamic programming were used to represent a suitable pattern for tax relief and tax evasion decrease based on tax earnings in iran from 2005 to 2009. results, by applying this model, showed that tax evasion were 6714 billion rials**. with 4% relief to tax payers and by calculating present value of the received tax, it was reduced to 3108 billion rials. ...

according to amount of oil seeds import in iran are more than 80% of domestic needs, in this study, import comparative advantage in soybeans using rca and rsca index is calculated in 1961-2008 periods for iran and ten important importer countries. iran’s competition state is investigated. also long run relation between production and import comparative advantage index is estimated using johanse...