This paper deals with optimal income taxation based on a model with households where men and women allocate their time between market work and household production, and where households di¤er depending on which spouse has comparative advantage in market work. The purpose is to analyze the tax policy implications of gender norms represented by a market-work norm for men and household-work norm f...

We develop a moral hazard model with auditing where both the principal and the agent can in‡uence the probability that the true state of nature is veri…ed. This setting is widely applicable for situations where fraudulent reporting with costly state veri…cation takes place. However, we use the framework to investigate tax evasion. We model tax evasion as a concealment-detection contest between ...

This paper develops a theoretical model of corporate taxation in the presence of …nancially integrated multinational …rms. Under the assumption that multinational …rms at least partly use internal loans to …nance foreign investment, we …nd that the optimal corporate tax rate is positive from the perspective of a small, open economy. This …nding contrasts the standard result that the optimal sou...

Perceived intergenerational unfairness is one of the obstacles for a rapid transition to a low carbon economy whereby current generations have to carry the burden of paying for mitigation, while the next generations will enjoy the benefits for free. Green bonds are believed to be able to distribute the burdens over generations more evenly. In this paper, we examine whether green bonds can indee...

The green building movement has overcome formidable, technical, and economic hurdles in recent years, yet adoption of green building practices within the design and construction field remains low. Major corporations now offer products and services at a scale that is bringing costs down to competitive levels, but environmental sustainability in building design and delivery remains at the early s...

In this paper we focus on the global-in-time existence and the pointwise estimates of solutions to the Cauchy problem for the semilinear dissipative wave equation in multi-dimensions. By using the method of Green function combined with the energy estimates, we obtain the pointwise estimates of the solution. keywords: semilinear dissipative wave equation, pointwise estimates, Green function. MSC...

We use the Survey of Consumer Finances to measure the change in federal tax liability that would result should mortgage interest no longer be deductible from taxable income. We argue that the elimination of this housing tax provision would lead households to reshuffle their balance sheet, thereby lowering the amount of interest income taxes collected. We find that the cost of this tax provision...

We use the U.S. Survey of Consumer Finances to measure the change in federal tax liability that would result should mortgage interest no longer be deductible from taxable income. We argue that the elimination of this housing tax provision would lead households to reshuffle their balance sheet, thereby lowering the amount of interest income taxes collected. We find that the cost of this tax prov...

This study aims to analyze the effect of understanding tax regulations, socialization taxation and rates on compliance with MSME taxpayers. The used method distributing questionnaires. research subject is taxpayer in Gianyar Regency. was conducted at KKP Pratama Gianyar, a sample 99 Analysis data using multiple linear analysis. Research shows socialization, have positive influence taxpayers So ...

In this paper we focus on the global-in-time existence and the pointwise estimates of solutions to the Cauchy problem for the semilinear dissipative wave equation in multi-dimensions. By using the method of Green function combined with the energy estimates, we obtain the pointwise estimates of the solution. keywords: semilinear dissipative wave equation, pointwise estimates, Green function. MSC...