The research was conducted to explore fiscal morality and underground economy of European countries the US. study based on assumption that growth rate an has a significant influence tax compliance. In addition, investigated effect other factors compliance various countries. included life expectancy, GDP rate, expenditure education, proportion people living below median income. Tax revenue used ...

In this paper we develop a general equilibrium overlapping generations (OLG) model with health shocks to study the life-cycle behaviors of health care spending and financing. We show that a calibrated version of our model is able to match the life-cycle trend of insurance take up ratios and average medical expenditure from the Medical Expenditure Panel Survey (MEPS) data in 2004/05. We then app...

BACKGROUND Health-related food taxes and subsidies may promote healthier diets and reduce mortality. Our aim was to estimate the effects of health-related food taxes and subsidies on deaths prevented or postponed (DPP) in New Zealand. METHODS A macrosimulation model based on household expenditure data, demand elasticities and population impact fractions for 18 diet-related diseases was used t...

Objective: This paper, using a Computable General Equilibrium (CGE) model with highly disaggregated household groups, analyses the distributional impact of a carbon tax in a developing economy. Scope: Indonesia, one of the largest carbon emitters among developing countries, is utilized as a case study in this paper. Conclusions: The result suggests that, in contrast to most industrialised count...

The informal sector is a prominent characteristic of many developing countries. Most of the literature has focused on understanding the determinants of informality. The connection between the informal sector and economic development is, nonetheless, relatively less understood. One of the most important determinants of informality is the tax enforcement quality of a country which, some authors a...