Why do so many African governments consistently impose high tax rates and make little investment in productive public goods, when alternative policies could yield greater tax revenues and higher national income? We posit and test an intertemporal political economy model in which the government sets tax and R&D levels while investors respond with production. Equilibrium policy and growth rates d...

I undertake a quantitative investigation into the short run effects of changes in the timing of taxes for model economies in which heterogeneous households face a borrowing constraint. A combination of the distortionary effects of non-lump-sum taxation and the liquidity effects arising from the asset market structure are found to imply large real effects from tax changes. For example, a tempora...

The Statistics of Income Division (SOI) currently measures disclosure risk through a distance-based technique that compares the public use file (PUF) against the population of all tax returns and uses top-coding, subsampling and multivariate microaggregation as disclosure avoidance techniques. SOI is interested in exploring the use of other techniques that prevent disclosure while providing les...

Abstract: “Was taxation so heavy in the Russian transition that firms could not stay afloat?” is the question that this paper aims to answer. It details the fiscal structure and uses data from a number of sources to calculate statutory tax rates faced by businesses in 1995. The results show that statutory rates were manageable in the short run but unsustainable for several sectors in the long r...

It is a widely acknowledged result of the literature on capital tax competition that underprovision of public goods can only be avoided if tax coordination between governments is intensive and residence-based capital taxation can be enforced. In this paper we use a model where commodity and factor taxes are available and we show that governments competing for tax bases will choose a globally ef...

The ability of local assessors to accurately estimate land values separately from structure values is important when considering a split tax. When the value of land is estimated with less variation, there is greater equity. We examine land ratios in New London, New Haven, and Hartford Connecticut and sub-groupings within these cities for 2006 to 2010. Overall, the land ratios coefficients of di...

Abstract In this paper, Markov chain and dynamic programming were used to represent a suitable pattern for tax relief and tax evasion decrease based on tax earnings in Iran from 2005 to 2009. Results, by applying this model, showed that tax evasion were 6714 billion Rials**. With 4% relief to tax payers and by calculating present value of the received tax, it was reduced to 3108 billion Rials. ...

It is widely recognized that entrepreneurial activity plays an important role in promoting new product innovation, discovering new markets, and replacing inefficient incumbents in a process called “creative destruction”, all of which enhance economic growth. Given the importance of entrepreneurship and small business enterprises it is not surprising that policy makers worldwide (and especially ...

the taxpayers’ rights must be considered the most important portion of tax laws by tax organization subject to all broad powers and authorities; the thing that has been widely noted in our modern world taking the human and citizenship rights into special consideration by taxation system of developed countries. they also applied various methods to illustrate and execute them in their tax laws. i...