optimal taxation
The optimal taxation of logistics industry in China
... Study on the optimal taxation of logistics industry, I will use industry data to replace the variables of Cobb-Douglas production function expansion mode. Use the logistics industry business income as Y, ...
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Optimal taxation of secondary earners in the Netherlands: Has equity lost ground?
... of optimal taxation of single- and dual-earner couples for Germany in Haan and Navarro (2008) to the ...joint taxation system in Germany and for a counterfactual individual taxation system ...
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Optimal Taxation in Dynamic Economies with Increasing Returns
... studies optimal taxation in dynamic economies with external increasing re- ...the optimal rate of tax on capital income is negative in the steady- ...income taxation, however, fails to hold, ...
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OPTIMAL TAXATION – A QUESTION MARK FOR ALBANIAN
... that Optimal tax theory or the theory of optimal taxation is the study of designing and implementing a tax that reduces inefficiency and distortion in the market under given economic ...
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Charity, Status, and Optimal Taxation: Welfarist and Paternalist Approaches
... on optimal taxation and public good provision, which typically (and for good reasons) focuses on interior solutions, cases with one or several corner solutions are potentially very important when dealing ...
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Optimal Taxation over the Life Cycle
... the optimal labor income tax schedule for a life cycle model with deterministic productivity variation and complete asset ...The optimal tax schedule has an increasing average tax rate at low levels of ...
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OPTIMAL TAXATION IN AFRICA: HOW RELEVANT IS WARREN BUFFET MODEL?
... in taxation when the rich pay more taxes because it is assumed that poor income earners spend more on groceries, sales tax is been exempted from groceries in order to create an unbiased tax ...at optimal ...
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Optimal taxation and monitoring in an economy with matching frictions and underground activities
... the optimal taxation problem does not affect the policy8 maker’s choice with respect to the optimal monitoring of underground activities, whereas optimal taxation is affected by the ...
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Coping with Externalities in Tourism A Dynamic Optimal Taxation Approach
... rium is sub-optimal from a social point of view. To improve residents’ wellbeing, the government should tax or subsidize tourism, depending on the sign of the overall externality. As our analysis shows, the tax, ...
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Charity as Income Redistribution: A Model with Optimal Taxation, Status, and Social Stigma
... of optimal redistributive income taxation by simultaneously examining warm- glow of giving, transaction costs, status concerns, and social stigma of receiving ...the optimal policy targeted at ...
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Optimal taxation with imperfect competition and increasing returns to specialization
... the optimal capital income tax is negative and the optimal tax on firms profits is ...the optimal fiscal policy can lead to different ...the optimal capital income tax is ...
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Optimal Taxation and (Female) Labor Force Participation over the Cycle
... of optimal labor tax rates over the cycle, which is typically infeasible in endogenous destruction or entry models that rely on a numerical evaluation of the cut-off ...not optimal to follow a very ...
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Rent Seeking Behavior and Optimal Taxation of Pollution in Shallow Lakes
... A perhaps more interesting result is that by proposing a tax level below the one required to bring the lake back to a socially optimal oligotrophic state, a politician can ensure that he is elected. This shows ...
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Redistributive indirect taxes for Brazil: An application of the theory of optimal taxation
... uniform taxation is consistent with the Ramsey criterion: first, where labour (the untaxed numeraire) is in completely inelastic supply^\ and second, where labour (leisure) is implicitly separable from all g o o d ...
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Transitional Dynamics and Long run Optimal Taxation Under Incomplete Markets
... long-run optimal fiscal policy features a positive tax rate on capital income in Bewley-type economies with heterogeneous agents and incomplete ...the optimal capital income tax rate was considered to be ...
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Conspicuous consumption, conspicuous health, and optimal taxation
... These indirect advantages include superior mating partners, a better occupation or job title, enhanced social networks and social respect.4 We explore the implications of a utility funct[r] ...
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Optimal taxation, tax evasion and rent seeking
... the optimal fraction of tax base to ...the optimal tax rate knowing that evasion is a possible option for ...direct taxation and a modified Ramsey rule for indirect ...the optimal choice is ...
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The perception of distributive fairness and optimal taxation under uncertainty
... redistributive taxation can be interpreted as a measure of social ...socially optimal degree of individual risk taking (self-insurance) and the tax rate (social ...redistributive taxation neglect ...
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Economic Growth and Optimal Taxation: A Case of Mongolian Economy
... DOI: 10.4236/ib.2019.112002 13 iBusiness Similarly, Abdullaev and Konya (2014) used the same method for Uzbekistan (1996-2011) and found that the optimal tax rate is 22 percent of GDP for prior to 2001 and 31.25 ...
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Optimal taxation, imperfect competition and tax enforcement policies
... the to the on size of unit audit costs relative size of average pre-tax low, the optimal audit policy is random audits, and thus audit costs are relatively the mark-up.. If audit costs a[r] ...
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