This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of ...

This paper uses a dynamic general equilibrium model to analyze and quantify the aggregate effects of the timing of the tax rate changes enacted in 2001 and 2003. The 2001 law called for a sequence of successive rate reductions from 2001 until 2006. The 2003 law made immediate the tax rate cuts scheduled for 2004 and 2006 under the earlier law. The phased-in nature of the tax cuts under the 2001...

Abstract The theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. An analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. The central contribution of our study is to highlight the importance of the interaction between state capaci...

A panel of industrial countries is examined for evidence of `tax smoothing’. Tax smoothing results when governments minimize tax distortions over time. The model provides a positive theory of government debt and is due primarily to Barro. Unit root tests are performed in panel data to test the null hypothesis of nonstationary tax rates. Panel regressions are then undertaken to test the null hyp...

We consider the likely revenue effect of an increase in the cigarette excise tax rate in West Virginia. We begin with a consideration of the existing literature on how US state cigarette excise tax policy affects cigarette consumption and cross-border cigarette shopping. Second, we examine 80 cigarette excise tax increases that have occurred in the US since 2000. There we find a wide range of r...

Following a 13-year period when all employers in Washington paid the same unemployment insurance (UI) tax rate, Washington was forced to adopt an experience-rated tax system in 1985. We use this ‘‘natural experiment’’ to explore both tax incidence and the effects of experience rating. We find that industry average tax rates are largely passed on to workers through lower earnings. However, our e...

Taxation and Internal Migration: Evidence from the Swiss Census Using Community-Level Variation in Income Tax Rates We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Speci...

The stock market participation rate for U.S. households with assets in both taxable and tax-deferred accounts is increasing with age in taxable accounts and decreasing with age in tax-deferred accounts. This paper asks whether a quantitative life-cycle model of portfolio choice can match these life-cycle patterns of stock market participation. The model incorporates several key features into a ...