Depending on the winner of the 1984 presidential election, the author shows what the policies of a Reagan Administration or Mondale Administration would be regarding deficits, tax reform, regulation, antitrust laws, and protectionism.

Tax systems are complex structures that can be difficult for individuals to navigate. Understanding the way taxes calculated and liabilities assessed matters a lot when personal saving retirement education, much of government's social policy apparatus, closely integrated with tax system. This study uses survey measure individuals' knowledge about basic elements income tax, their perception own ...

791 National Tax Journal Vol. LXI, No. 4, Part 2 December 2008 Abstract Tax systems in developing countries, like those in more developed countries, face both new challenges and new possibilities as a result of technological change. In developing countries, taxpayers and tax administrations must cope with more diffi cult environments with fewer resources. Some issues (such as privacy, the benef...

Tax administrations in most countries have more corporate and personal information than any other government office. Data mining techniques can be used in many different problems due to the large amount of tax returns received every year. In the present work we show an essay of the Brazilian Tax Administration on using Bayesian networks to predict taxpayers behavior based on historical analysis...

We show that in a Malthusian world an increase in taxes raises average labour productivity by culling marginal workers and reducing equilibrium population. Thus states with higher taxes will have higher labour productivity, ceteris paribus, and an increase in taxes in a particular state will generate an increase over time in labour productivity (”economic growth”). Landowners create the same ef...

Using 2000-04 panel data this study analyses the pathways rural households followed out of poverty in two lagging provinces of China, Inner Mongolia and Gansu. Rising labour productivity in agriculture has been key, and still holds much promise. Labour mobility has also been important in Gansu. So far, rural diversification has not proven to contribute much to poverty reduction. Income transfer...

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. Revenue authorities (RAs) have been adopted by some countries...

this paper examines the idea that the rate of inflation tends to increase nominal government expenditures faster than government revenues. it concludes that while government expenditures rise concurrently with inflation, real government revenues tend to fall based on collection tags. empirical results using time series data for iran support our expectations in which the longer is the delay in g...