Tax, an oncogenic viral protein encoded by human T cell leukemia virus type 1 (HTLV-1), induces cellular transformation of T lymphocytes by modulating a variety of cellular gene expressions [1]. Identifying cellular partners that interact with Tax constitutes the first step toward elucidating the molecular basis of Tax-induced transformation. Here, we report a novel Tax-interacting protein, hTi...

This articles studies the optimal tax mix (taxes on income and commodities) under asymmetric information in a two-type model, when individuals make relative consumption comparisons. The model includes both positional and nonpositional goods, taking into account the fact that relative concerns matter for some but not for all commodities. We nd that in general the whole tax system is a ected by t...

This paper is just a concept presentation to be discussed at the ECMS12, based on preliminary work of a research project funded by the Spanish Institute for Fiscal Studies (Ministry of Economy). This project aims to build an agent-based model (ABM) for the simulation of tax compliance and tax evasion behaviour, and to calibrate it empirically in order to generate some known patterns of tax beha...

1 Overview This document studies the sensitivity of the optimal carbon tax formulation derived by Golosov, Hassler, Krusell, and Tsyvinski (2013) ("GHKT"). GHKT show that, under certain assumptions, the optimal carbon tax-GDP ratio can be solved for in closed form, and does not depend on the paths of future output, consumption, and technological change. These assumptions include logarithmic pre...

/RESUMÉ Do tax structures affect aggregate economic growth? Empirical evidence from a panel of OECD countries This paper examines the relationship between tax structures and economic growth by entering indicators of the tax structure into a set of panel growth regressions for 21 OECD countries, in which both the accumulation of physical and human capital are accounted for. The results of the an...