The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows agents to differ in dimensions that cannot always be precisely captured within the usual money-metric indicators of living standards. Examples of such dimensions include household size and composition, temporal or spatial variation in price indices, and individual needs and “merits”.

Studies on tax non-compliance remain limited. This is due to the challenges and difficulties of getting access correct information indirect tax. However, these studies only focus economic factors. The researchers examining relationships between non-economic factors non-compliance. study distributed a sample 285 public universities student in Selangor Klang Valley. findings reveal strong relatio...

a r t i c l e i n f o We extend the model by Behrens et al. to the case of non-cooperative commodity taxation and investigate the impacts of tax harmonization and changes in tax principle on equilibrium tax rates, industry location, and welfare. Since our setup features internationally mobile firms, trade frictions, and asymmetric country sizes, it offers a convenient framework within which to ...

Human T-cell leukemia virus type 1 (HTLV-1) is a complex retrovirus associated with the lymphoproliferative disease adult T-cell leukemia/lymphoma (ATL) and the neurodegenerative disorder tropical spastic paraparesis/HTLV-1-associated myelopathy (TSP/HAM). Replication of HTLV-1 is under the control of two major trans-acting proteins, Tax and Rex. Previous studies suggested that Tax activates tr...

This paper develops two new measures of labor tax avoidance based on social contribution expenses reported in financial statements and tests them and their determinants within a sample of 224 Italian firms defined as legally registered Mafia firms due to having been confiscated at some point by judicial authorities, in relation to alleged connections with Italian organized crime. Overall, our r...

In this thesis we conduct a network analysis of bilateral tax treaties. We are given tax data of 108 countries. Companies often send money from country to country via indirect routes, because then the tax that must be paid might be lower. In the thesis we will study the most important of these ‘tax’ routes. Questions that we will answer are, for example: 1. Which countries are the most importan...