This paper highlights how information dissemination or information sharing between the authority (in this case, is the Inland Revenue Board Malaysia IRBM) and the community at large would to certain extent influence their perceptions on the fairness of the income tax system. Specifically, this paper investigates perceptions of individual taxpayers on the fairness of the income tax system in Mal...

This article examines the relationship between electronic commerce and the U.S. state sales and use tax system. A framework of a high-quality tax system is used in this study, and it is applied to taxing electronic commerce sales. The first part of this article analyzes nine principles of an effective tax system and divides these principles into the categories of adequacy of revenue, fairness o...

Abstract This is an introduction to the research papers that make out this Nordic Tax Journal special issue on inequality within international tax regime. The outcome of discussions took place at (online) conference hosted by Copenhagen Business School in September 2020. In addition introducing issue, also provides a contemporary guide justice and fairness with emphasis theories principles appl...

Tax Evasion and Social Interactions The paper extends the standard tax evasion model by allowing for social interactions. In Manski’s (1993) nomenclature, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous interactions) and sorting effects (i.e., correlated effects). Our model is tested using experimental data. Participants ...

This paper demonstrates, through a controlled experiment, that the ‘‘Laffer curve” phenomenondoes not always reflect a conventional income leisure trade-off.Whether out of reason or out of emotion, taxpayers may also bewilling to punish intentionally unfair tax setters by working less than they would under the same exogenous circumstances. We conduct a real effort experiment in which a player A...

The traditional view that excise taxes are regressive has been challenged. I document the history of the term regressive tax, show that traditional definitions have always found cigarette taxes to be regressive, and illustrate the implications of the greater price responsiveness observed among the poor. I explain the different definitions of tax burden: accounting, welfare-based willingness to ...

The tax compliance literature indicates that many factors, including, economic, social, psychological and demographic, impact upon the compliance behaviour of taxpayers. This research study investigated the relationship if any, that exists between major tax compliance variables and the attitudes and behaviour of both selected Australian individual taxpayers’ and tax evaders’ towards tax evasion...

This paper reports the results of experiments designed to examine whether a taste for fairness affects people’s preferred tax structure. Building on the Fehr and Schmidt (1999) model, we devise a simple test for the presence of social preferences in voting for alternative tax structures. The experimental results show that individuals demonstrate concern for their own payoff and inequality avers...

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sosialisasi perpajakan keadilan pajak terhadap kepatuhan dengan kesadaran sebagai variabel Intervening pada wajib Usaha Mikro, Kecil Menengah di Bojonegoro, Jawa Timur. akan menggunakan jenis penelitian deskriptif kuantitatif data primer melalui penyebaran kuesioner. Teknik pengambilan sampel yang digunakan adalah metode purposive...