Are Taxes Beautiful? A Survey Experiment on Information, Tax Choice and Perceived Adequacy of the Tax Burden

Nonpoint Source Pollution Taxes and Excessive Tax Burden ∗

If a regulator is unable to measure firms’ individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions. When firms behave strategically with respect to the tax-setting regulator, under...

The Copts’ taxes in the tax system of Mamalik

Due to the lack of a regular and stable system and difficulties in budget management, tax affairs during the Mamalik era (648-923) was transforming continuously. Since, part of the Mamalik’s incomes, like previous governments, was based on collecting taxes from non-Muslim Copts, sources of this period indicate that due to various factors, Mamliks have been forced to make changes in the way of t...

The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...

The Effect of Taxes on Portfolio Choice: Evidence from Panel Data Spanning the Tax Reform

This paper estimates the effect of marginal tax rates on demands for various financial assets, using the 1983-1989 Survey of Consumer Finances (SCF) panel. In the crosssection, marginal tax rates appear to have a strong and statistically significant influence on portfolio allocations, even after controlling for income and wealth. For example, people with high tax rates tend to hold larger share...

Dual Income Taxes: A Nordic Tax System