in order to implement vat, various countries have applied different procedures including: manufacturing products, whole sale and consumer price procedures, according to their economic structure. for iran, it is proposed that in the first step, vat be confined to manufacturing products and imports, and after some successful implementation in this earlier step, with achieved experience and knowle...

The structure of the A6 alphabetaTCR/HTLV-1 Tax-peptide/MHC I complex with proline 6 of Tax substituted with alanine (P6A), an antagonist, is nearly identical to the structure with wild-type Tax agonist. Neither the proline in the agonist nor the alanine in the antagonist is contacted by the alphabetaTCR. Here, we demonstrate that antagonist activity of P6A is associated with low affinity of th...

Guangdong, as China’s most affluent province, which is representative in terms of its industrial and energy consumption structure, will deal with an important issue about how to change its environmental management policies from command-and-control strategies to incentive-based ones and how to exert its effects to the greatest extent possible in the new situation of the impending imposition of a...

Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation structure, helps us to shed light on this puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 West and East European countries. We fin...

If optimal tax theory is to be the basis for calculating tax rates, a close understanding is required of the relationship between the structure of preferences and the configuration of optimal tax rates. Otherwise hypotheses chosen by the econometrician for practical convenience may completely determine the results, independently of measurement. This paper explores the relationship between vario...

Based on numerical simulations there seems to be a kind of consensus in the optimal tax literature that the marginal tax rate should fall rather than rise with income. Retaining the same formal structure as in Mirrlees (1971) this paper shows that this consensus is sensitive to a choice of the assumed form of utility of consumption. For the utility function quadratic in consumption optimum tax ...

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...

The tax structure in Niger depends heavily on uranium mining and the rest of the formal sector. The slump in uranium prices has reduced tax revenues to 9% of GNP, which is not enough to finance an adequate level of public services. In this paper, tax reforms are considered which will raise more revenue while respecting criteria of equity, efficiency, and growth. The reforms mostly involve exten...

Why do so many African governments consistently impose high tax rates and make little investment in productive public goods when alternative policies could yield greater tax revenues and higher national income? We posit and test an intertemporal political economy model in which the government sets tax and R&D levels while investors respond with production. Equilibrium policy and growth rates de...