Legal Problems of General Consumption Tax

The Dynamic Welfare Comparison of seignorage Tax and Consumption Tax

This paper compares equilibrium paths and the welfare costs between a seignorage tax along both transitional dynamics and steady state. Using a framework that combines monetary policy with public finance, one of these two taxes is used to finance an exogenous stream of public spending in a fashion to balance the government budget. If only equilibrium paths in a steady state are compared, the we...

Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business stu...

Implementing a Progressive Consumption Tax

Legal Framework for eCommerce Tax Analysis

In this paper we describe a legal framework for simple tax status detection of transaction parties as a part of a hybrid eCommerce information system. We also focus on one, in our view more interesting point encountered during the model setup which is the case of legal knowledge modeling in such a way that it is immune to fast-pace changing of jurisdiction. This kind of quality is especially im...

Relative Consumption and Tax Evasion

Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications of preferences that the ta...