Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...

Industria imports oil, produces final goods and wishes to mitigate global warming. Oilrabia exports oil and buys final goods from the other country. Industria uses the carbon tax to impose an import tariff on oil and steal some of Oilrabia's scarcity rent. Conversely, Oilrabia has monopoly power and sets the oil price to steal some of Industria's climate rent. We analyze the relative speeds of ...

Today it is clear that both modernizing and smartening tax system cause to increase tax revenues and moves the country's economy towards transparency and tax justice. This article aims at presenting a paradigmatic model of the organizational architecture of tax affairs based on the information technology governance in the state tax organization by using data method, a qualitative research metho...

This paper develops a global model of climate policy, focusing on the choice between tax and cap-and-trade solutions. We assume that the world can be split into two regions, with two fuels that both lead to carbon emissions. Region A consumes all fuels, and is responsible for defining and implementing climate policy. Region B produces all of fuel 1 (oil), while fuel 2 (interpreted as either coa...

Taxes have a significant impact on individuals and firms. Unfortunately, complexity in the tax law has led to economic inefficiency due inefficient use of breaks increased audits related penalties. Part such is driven by sheer volume law. To explain this phenomenon, we model as function wealth transfers from rent seeking/theory regulation literature. Our models predict that both overall number ...

The increase of fuel extraction costs as well as of temperature will make it likely that in the medium-term future technological or political measures against global warming may be implemented. In assessments of a current climate policy the possibility of medium-term future developments like backstop technologies is largely neglected but can crucially affect its impact. Given such a future meas...

This study analyzed the performance of cabbage marketing in Abia State, Nigeria. Specifically the study sought to: describe socio-economic characteristics of cabbage marketers; identify marketing channels of cabbage; determine marketing cost components of cabbage marketers; determine marketing margins, market share and marketing efficiency of cabbage marketers; and determine socio-economic fact...