BUSINESS TAXATION FORM AS AN INSTRUMENT FOR TAX OPTIMIZATION
نویسندگان
چکیده
منابع مشابه
Tax Morale and Optimal Taxation
We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax cannot be evaded but distorts optimal consumption choices, instead. The result is that a large majori...
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Claire Crawford is a Senior Research Economist at the IFS. Her research covers a wide range of issues, from the impact of the tax system on small businesses and entrepreneurship to the evaluation of large-scale labour market interventions. She is particularly interested in the determinants of educational attainment, and has recently completed work considering the roles of month of birth and non...
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ژورنال
عنوان ژورنال: Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia
سال: 2017
ISSN: 2450-7741,2300-4460
DOI: 10.18276/frfu.2017.87/2-12