The tax structure shows the country’s choice between principles of justice and efficiency in policy. In a modern economy, is expected to change favour direct taxes according principle justice. This article investigates causality per capita GDP Turkey using asymmetric time-varying analysis. findings reveal that doesn’t show any ensure income distribution. situation can be evaluated as relationsh...

This paper proposes a theory of optimal taxation using the tax reform approach and generalized social marginal welfare weights to capture social preferences for redistribution. A tax system is optimal if no budget neutral small reform can increase a weighted sum of (money metric) gains and losses across individuals. However, the weights used for aggregating gains and losses are not derived from...

In this article, I argue that tax and transfer policies are more efficient than immigration restrictions as instruments for raising the after-tax incomes of the least skilled native workers. Policies to protect these native workers from immigrant competition in the labor market are no better at promoting distributive justice and are likely to impose a greater economic burden on natives in the c...

This study aims to examine and analyze the effect of taxpayer behavior economic factors, as well tax justice on compliance. The population this includes SME registered at North Sumatra I Regional Tax Office in Medan, amounting 200,000 , using accidental sampling technique. Data analysis used multiple linear regression. results showed that simultaneously taxpayers, had a significant Partially, v...

John Malcom directed the Student Union plant sale held in LaFortune last week, [photo by Bob Gill] WASHINGTON [AP] Liberal tax activists, facing a heavy sched­ ule of Proposition 13-style initia­ tives and referenda on Election Day next month, are vowing to wrestle the tax issue from conservatives. Their battle cry is a call for “ tax justice,” essentially an increase in corporate tax collectio...

U.S. survey respondents’ views on distributive justice are shown to differ in two specific, related ways from what is conventionally assumed in modern optimal tax research. A large share of respondents, and in some cases a large majority, resist the full equalization of inequality due to brute luck that standard analyses would recommend. Related, a similar share prefer a classical benefit-based...