Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been general concern developed and developing countries alike. main of this study non-tax behavior organization taxpayers Nigeria. This examined influence fairness on listed manufacturing companies paper adopted survey r...

Existing estimates of optimal climate policy ignore the possibility that carbon tax revenues could be used in a progressive way; model results therefore typically imply near-term action comes at some cost to poor. Using Nested Inequalities Climate Economy (NICE) model, we show an equal per capita refund implies achieving 2 °C target can pay large and immediate dividends for improving well-being...

We develop an equilibrium framework that relaxes the standard assumption that people have a correctly-specified view of their environment. Each player is characterized by a (possibly misspecified) subjective model, which describes the set of feasible beliefs over payoff-relevant consequences as a function of actions. We introduce the notion of a Berk-Nash equilibrium: Each player follows a stra...

We develop an equilibrium framework that relaxes the standard assumption that people have a correctly-specified view of their environment. Each player is characterized by a (possibly misspecified) subjective model, which describes the set of possible beliefs (over distributions over others’ actions and payoff relevant states). We introduce the notion of a Berk-Nash equilibrium: Each player foll...

PROBLEMA: ¿Cuál es la tasa impositiva óptima de Guatemala? OBJETIVO: determinar con cual el gobierno genere los máximos ingresos en recaudación fiscal por impuestos directos e indirectos. MÉTODO: este análisis se realiza a través un modelo econométrico sustentado teoría curva Laffer, utilizando datos del ingreso tributario real per cápita y períodos comprendidos entre 2011-2020 fin calcular Gua...

A reduction in capital tax rates generates substantial dynamic responses within the framework of standard neoclassical growth model. The short-run revenue loss after a cut is partly — or, depending on parameter values, even completely offset by long-run, due to resulting incentives further accumulate capital. We study how response government changes if we allow Ramsey economy engage internation...

We explore in this paper the design of optimal share contracts when there is a double moral hazard, one on inputs exclusively provided by the agent (such as effort) and the other in reporting the level of output to be shared with the principal, and when there is a social efficiency cost to under-reporting. The optimal contract is second best in that it allows for residual moral hazard in both e...

Para Ecuador las recaudaciones tributarias desempeñan un rol preponderante dentro del financiamiento Estado, debido a que dichos ingresos permiten sostener el gasto público gubernamental. Durante los últimos años reformas se han encaminado aumentar la carga tributaria con finalidad de impositivos, sin embargo, incremento impuestos según teoría, no necesariamente permite obtener resultados posit...