Optimal Tax
Optimal Tax Burden and Budget System – the Factor of Macroeconomical Stabilization
... of tax revenue significantly depends on the structure and the direction of the budget expenditures, efficiency of its ...without optimal and reasonable tax ...that optimal tax system ...
11
The prospects of budget revenue in the aspect of optimal tax burden
... of optimal tax and budget systems is one of the difficult problems of economic ...of tax reform is to develop a tax code in the aspect of optimal tax ...new tax code a ...
7
Optimal Tax Policy - Financial Crisis Overcoming Factor
... a tax is imposed upon a legal person having appreciably less income than player’s subsistence level and compulsory tax ...of tax. When taxes exceed optimal tax burden, economic activity ...
9
Formation of Tax Policy in the Aspect of the Optimal Tax Burden
... of tax system, because ability of financing of the required expenditures by state depends on its correct ...of tax payers in imposing of tax ...of tax burden, taxes may be seriously ...
11
What Should the Optimal Income Tax Rate Be?
... the optimal income tax rate given the utility function of an individual from pri- vate consumption and leisure consumption and given public utility from public good ...the tax imposition, while ...
17
Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy
... on optimal tax rates from Chen (2003) and Kafkalas et ...consider tax evasion by household-firms, where the firm is the same as a ...income tax in their models, they do not consider the role ...
41
Corporate Social Responsibility and Environmental Taxation with Endogenous Entry
... environmental tax and welfare consequences. We showed that the optimal tax under free entry is higher than that under blockaded entry and also higher than marginal environmental ...socially ...
24
Energy Use and Appliance Ownership in Ireland WP278 February 2009
... setting optimal taxes are different in such a case for regions with different per capita ...the optimal tax rates with the integrated assessment model FUND and find that optimal mitigation is ...
31
Optimal asymmetric taxation in a two sector model with population ageing
... an optimal taxation of labour and capital in three different settings, all with sim- ilar ...is optimal to impose capital-income tax in the investment-goods sector, and diverse labour-income taxes in ...
22
Optimal taxation, tax evasion and rent seeking
... on Tax Evasion is 22 years old and contains roughly 210 ...direct tax evasion, the rest on indirect tax ...the tax collector’s point of ...the optimal fraction of tax base to ...
169
Optimal labor income tax volatility with credit frictions
... labor-income tax rate should be virtually constant over time is well-known in the literature since the partial-equilibrium complete- markets analysis of Barro ...labor tax rate is very small in a model with ...
33
The Optimal Progressive Tax Policy to Reduced Vehicles Externalities
... We provide an all-encompassing review on the development of the concept over 75 years and outlined the current practices on road pricing, such as equity, the transition from theory to policy, and public acceptance ...
12
Revisiting the optimal linear income tax with categorical transfers
... Productivities are Pareto distributed where f (n) = µn µ /n µ+1 ∀ n ≥ n. The Pareto distribution captures well the upper tail of observed income dis- tributions and its adoption in the more recent optimal ...
12
Status Effects, Public Goods Provision, and the Excess Burden
... considers optimal tax rates in the presence of status effects, first-best, and second-best ...consumption tax rate, the sign of the marginal excess burden, and the relation of the first-best to the ...
58
Lower tax for minimum wage earners
... appropriate tax rates for them to ensure work incentives and reduce ...the optimal tax ...the optimal marginal tax curves can be U-shaped (Diamond (1998), Saez (2001)), or inverse ...
17
Optimal Income Taxation with a Stationarity Constraint in a Dynamic Stochastic Economy
... of optimal nonlinear income taxation in a dynamic, stochastic economy is Kocherlakota ...consider optimal taxation in a dynamic stochastic economy with ...the optimal tax ...
17
Optimal income taxation with a stationarity constraint in a dynamic stochastic economy
... of optimal nonlinear income taxation in a dynamic, stochastic economy is Kocherlakota ...consider optimal taxation in a dynamic stochastic economy with ...the optimal tax ...
16
The Tax
... pay tax only because his annual profit before amortization and tax is lower than the net value of its investments even if its cumulated profits net of its annual losses before amortization and tax ...
13
Optimal auditing and insurance in a dynamic model of tax compliance
... Periodic auditing is the outcome of joint optimization of the two instruments. If distortion does not grow as it does here, then the periodic auditing may no longer be optimal. In particular, in models with i.i.d. ...
52
Modified Ramsey Rule, Optimal Carbon Tax and Economic Growth
... In addition, one should note that a higher interest rate implies a lower discount rate in optimal growth theory. The causality, which the Ramsey rule asserts, is that consumption increases with the difference ...
12