Tax accounting of government grants

Income Tax Accounting under the Tax Consolidation System

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Tax Contracts and Government Formation

We examine how tax contracts affect government formation and welfare of voters in a parliamentary democracy. A tax contract specifies a range of tax rates a party is committed to if in government. We develop a new model of party competition and show that the introduction of tax contracts has two effects: a perks-reduction effect and a policy-shift effect. The former is dominant in societies wit...

Tax Policy and the Size of Government

HOW BIG A ROLE THE GOVERNMENT SHOULD play in the economy is always a central issue in political debates. But measuring the size of government is not simple. People often use shorthand measures, such as the ratio of spending to gross domestic product (GDP) or of tax revenues to GDP. But those measures leave out important aspects of government action. For example, they do not capture the ways gov...

Do Government Preferences Matter for Tax Competition?

This paper explores how government preferences affect the choices of capital tax rates in the presence of tax competition. We develop a model in which governments, differentiating in their preferences for economic development and regional equality, compete for mobile capital over corporation taxes. The key prediction of the model, borne out in data from OECD countries over the years 1990-2007, ...

Optimization Of The Competitive Model Of The Government And Tax Payer Under The Condition Of The Possible Existence Of Error In Auditing The Tax Payers Income Tax Report