ESSAYS ON SUB-NATIONAL VALUE ADDED TAX OF INDIA AND TAX INCIDENCE By ASTHA SEN August 2015 Committee Chair: Dr. Sally Wallace Major Department: Economics The three essays of this dissertation inform tax policy design. It is a compilation of empirical and experimental research work. The first and the second essays explore the performance of a recent tax policy reform at the sub-national level in...

The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expresse...

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. ...

This paper considers an optimal income tax cum higher education policy. It shows that in the presence of an optimal income tax system higher education should be taxed rather than subsidized. Furthermore, income taxes should become less progressive when an optimal higher education policy is introduced. JEL Classification: H21, I22. Berthold U. Wigger Department of Economics University of Mannhei...

In this paper, we propose a method of designing energy tax rate based on game theory. Through this method, the effect of energy tax on encouraging manufacturers’ improvement in energy efficiency is enhanced. Consequently policy makers can reduce the average burden of manufacturers brought by energy tax. Through utilizing game theory in a numerical example, we explain the effect of energy tax on...

Proposals to substantially reduce or eliminate the state income tax and replace the lost revenue through a higher sales tax rate, an expanded sales tax base, or some combination of the two, are being considered in a dozen states, specifically Georgia, Hawaii, Idaho, Kansas, Louisiana, Missouri, Nebraska, New Jersey, Ohio, Oklahoma, Oregon and South Carolina (Hamilton 2012). While no state has f...

Since its introduction in 1916, the estate tax has been one of the most controversial parts of the United States tax code. Estate tax opponents dub it a “death tax,” claim that it hurts business activity and job creation, and assert that its negative effects are thus felt by all households, including those that never pay the tax. For these reasons, they call for abolishing it. In contrast, its ...

This article uses theory and experiments to investigate voluntary-threat approaches for regulating nonpoint source water pollution. The policies allow a group of polluters to voluntarily meet a pollution standard, under threat of a mandatory tax policy to be implemented in the case of noncompliance. Building upon recent work by Segerson and Wu (2006), who propose what we label an “exogenous” vo...