There are two main concerns about tax amnesty. First, if it is anticipated it may increase cheating and reduce the efficiency of the tax system. Second, amnesty may be inequitable by letting cheaters ‘off the hook’. However, several federal governments currently hold a policy of long-term, or permanent, tax amnesty, in apparent defiance of these concerns. This paper examines fully anticipated t...

We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes, as well as the educational composition, and gender wage gaps and educational premia, to the internat...

This paper discusses taxpayer satisfaction with an online system for filing individual income tax returns. Online tax-filing system quality encompasses information, system, and service qualities, which are the antecedents of user satisfaction with any system. To measure online tax-filing system quality, a secondorder measurement model was tested using higher-order confirmatory factor analysis. ...

In this paper company-level panel data are used to explore the role of tax changes on corporate financial policy. A panel model for the years 1993-98 is estimated confirming the explanatory power of the tax variable. The estimation also shows that firms reduced leverage in the last three years (1996-98) as a reaction to important tax changes: the reduction in 1996 was the effect of the temporar...

If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete with each other on a third market. I analyze optimal policy choices of the firms’ residence countries aiming at strategically manipulating the...

The hippocampal system plays an important role in memory function. Neurohormones like androgens and estrogens that syntheses in hippocampus have an important role in learning and memory. Many biological effects of estrogens in the brain via estrogenic receptors (ERs) are investigated. The current research has conducted to assess the effect of estrogenic receptors on spatial discrimination in ra...

The study investigates the impact of taxation on the Nigerian economy for the period 1994 -2012.The dependent variables used in the model includes: Gross Domestic Product (GDP) as a parameter for measuring economic growth, Inflation and unemployment. The objective is this study is to determine how taxation affects these macroeconomic variables. To avoid spurious results, the data set collected ...