laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

iran's current taxation system cannot utilize the other facilities of taxing as an instrument for regulating market. land is a production factor which the state can use it to impose tax for controlling the speculations, optimizing the current allocations and receiving the revenues. in this paper, we study a model on the effects of land value taxation in iran's economy in long run as a...

The trends in executive pay and labor income tax rates since the 1940s suggest a high elasticity of taxable income with respect to tax policy. By contrast, the level and structure of executive compensation have been largely unresponsive to tax incentives since the 1980s. However, the relative tax advantage of different forms of pay was small during this period. Using a sample of top executives ...

1273 National Tax Journal Vol. LIII, No. 4, Part 3 Abstract The remote vendor problem challenges the sales tax as a revenue producer; even more critical, though, is damage to economic balance, efficiency, and fairness. Congressional relief from the physical presence rule—rendered obsolete by uncertainty about what presence means and by “click and brick” affiliates—requires no undue burden for m...

We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity of the effective corp...

In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries and high income countries. While at first glance giving such advice to poor countries seeking to increase their tax ratios may not seem more helpful than telling them to find oil, it is presumably more feasible for people to improve their gove...

The tax gap is a phenomenon experienced by revenue collection agencies which describes the difference between the taxes due, as prescribed by legislation, and the actual taxes collected. The tax gap is mostly a result of taxpayer non-compliance, such as the failure to submit a tax return. Recent theories suggest that a taxpayer’s social structure is a significant determinant of a taxpayer’s att...

Human T lymphotropic virus type 1 (HTLV-1) Tax is a multifunctional protein centrally involved in transcriptional regulation, cell cycle control, and viral transformation. The regulatory functions of Tax are thought to be mediated through protein-protein interaction with cellular cofactors. Previously we have identified several novel binding partners for Tax, including human mitotic checkpoint ...

This paper argues that the network structure of an economy, or more specifically, how economic sectors are connected through input-output links, matters to issues such as tax burden distribution, tax revenue, labor supply response to taxes, etc. I discuss the role of network links by comparing a parallel-structure economy and a chain-structure economy. In my model, if two sectors are parallel w...