Executive Summary For states considering health coverage expansions, a health care sales tax (provider tax) is one revenue source that deserves consideration, for many reasons. First, state revenues often decline significantly when states experience an economic downturn, at the very time when demands for state-funded health programs increase. But revenues from provider taxes do not fall when th...

The effects of a Tobin tax on foreign exchange markets have long been disputed. We present an experiment with currency trading on two markets, where either none, one, or both markets are taxed. Our results confirm the hitherto undisputed issues: a tax reduces trading volume, shifts market share to untaxed markets, and leads to negligible tax revenues if tax havens exist. Concerning the controve...

This paper addresses tariff revenue concerns that some countries have been expressing in the context of the current multilateral trade negotiations under the Doha Development Agenda. This paper: discusses methodological issues associated with estimating revenue impacts; provides impact estimates for a sample of developing countries; links the differences in impacts to cross-country differences ...

443 National Tax Journal Vol. LII, No. 3 Abstract This paper examines the required tax rate in a national retail sales tax (NRST). I show that recent proposals, such as one to replace virtually all federal revenues with a 23 percent taxinclusive NRST, are based on assumptions that real government spending would decline by $480 billion per year and that there would be no tax avoidance, evasion, ...

Designing tax policies that are effective in curbing tax evasion and maximize state revenues requires a rigorous understanding of taxpayer behavior. This work explores the problem of determining the strategy a self-interested, risk-averse tax entity is expected to follow, as it “navigates” in the context of a Markov Decision Process a government-controlled tax environment that includes random a...

2 " The Clinton revenue estimates are based on the fallacy that taxpayers will not change their behavior in response to a 37% jump in their marginal tax rates... " Martin Feldstein (1993) Estimating the effect of income taxes on individual behaviors such as labor supply, compensation, saving, and taxable income have been focal points of economic research for several decades. Because income taxe...

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

The relative constancy of nonfinancial corporate tax revenues as a share of U.S. GDP masks offsetting trends in the ratio of corporate profits to GDP (declining) and the average tax rate (increasing). The average tax rate rose steadily between 1996 and 2003, an increase largely attributable to the importance of tax losses. This rise casts some doubt on the role of tax planning activities in red...

An optimal control model shows how a jurisdiction can tax tourists in a way that maximizes its revenues net of its costs in serving tourists: By relating its tax rate to its popularity with tourists. When its popularity waxes, it should raise the tax rate; when its popularity wanes, it should lower the tax rate. Extensions consider the e ects on the tax of the discount rate, tourist prices, tou...