The determinants of corruption have long been an important subject for research in the fields of economics and political science. The literature has identified a wide range of factors that cause corruption; however, little research has been done on how the design of government policy influences corruption. We advance a new factor, the tax structure being measured as both tax mix and tax complex...

A significant amount of non-compliance with the personal income tax is due to individuals who have not filed a tax return and so who are not “in the system”. We use experimental laboratory methods to examine the effect of positive inducements for filing a tax return. Our design captures the essential features of a voluntary income reporting and tax assessment system: human participants earn inc...

The recent literature on optimal taxation may be seen as attempting to clarify the structure of the arguments advanced to support changes in the tax system, tracing the implications of taxes and quantifying (analytically) the trade-offs between the various objectives of tax policy. This literature has examined the optimal structure for particular types of taxation taken in isolation, such as th...

in order to estimate the effects of the macrc~econornic indicators on the income distribution of iran, the time series data during the period of 1971-1991 were used. first the yammetric inequality indicators (the gini coefficients) were estimated for the years 1991-1972. the results show the lowest level of inequality in 1980 with g=0.42 and the highest level in 1982 with g=0.55. arzulysing the...

This article represents a complex research on the indirect methods of estimating incomes natural and legal persons, residents non-residents, control that is carried out based information from sources aims to identify taxpayers who obtained income did not declare it. The importance these indisputable, as they are applied in most states with efficient tax systems, given it possible calculate obli...