State general sales taxes represent the American approach to taxation of household consumption expenditures and make a substantial contribution to state government finances However, these taxes significantly deviate from the general tax on personal consumption idealized by economists because they tax many business purchases and exclude many household consumption purchases. No state levies the s...

S tructural change is defined as a change in the relative weight of the important constituents of the macro-economic indicator such as production, taxes, imports and exports, workforce etc. Since the structure change is one of the main reasons for the growth and economic development of countries, the investigation of the trend of changes in economic important constituents is important. Tax...

Tax auditing procedures include an investigation of the accounting records of a company and of other sources of information in order to assess whether the taxation has been based on correct and complete information. When there are found discrepancies between the accounting information and the real situation, the taxation should be corrected so that the eventual tax defaults are assessed and deb...

OBJECTIVE To estimate changes in sales of sugar sweetened beverages (SSB) and plain water after a 1 peso per liter excise SSB tax was implemented in Mexico in January 2014. MATERIAL AND METHODS We used sales data from the Monthly Surveys of the Manufacturing Industry from January 2007 to December 2015. We estimated Ordinary Least Squares models to assess changes in per capita sales of SSB and...

We explore whether the decision to evade federal personal income taxes depends on the taxpayer’s level of approval of government. We first demonstrate using survey data the positive association between political alignment with the current president and the respondent’s trust in the administration and support for government taxation and spending. We then show using IRS tax return data and county...

To the extent of my knowledge, this paper is the first attempt to subject relative income under political economy analysis. The paper will introduce a utility function that includes relative income which will drives our models. According to the model, income distribution will coincide with wage distribution under specific assumptions. An intervention in income distribution may help agents to co...

David Campbell and Michael Parisi are economists with the Individual Statistics Branch Returns Analysis Section. This article was written under the direction of Jeff Hartzok, Chief. T axpayers filed 130.3 million returns for Tax Year 2001, of which almost 94.8 million (or 72.8 percent) were classified as taxable returns. Adjusted gross income (AGI) on taxable returns fell 4.0 percent to $5,847 ...

This paper examines monetary and fiscal policy through the estimation of a New-Keynesian dynamic general equilibrium model for Iran’s economy. In this New-Keynesian dynamic general equilibrium model, the consumers encounter the liquidity constraint and the firms face sticky prices, while they are changing them. In the model presented, a role is considered for both government spending and taxati...

In the absence of strict complementarity, Monteiro and Wright 7] proved that the convergence rate for a class of Newton interior-point methods for linear complementarity problems is at best linear. They also established an upper bound of 1=4 for the Q 1-factor of the duality gap sequence when the steplengths converge to one. In the current paper, we prove that the Q 1 factor of the duality gap ...