while economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. tax morale is defined as the intrinsic motivation to pay taxes. however, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. in this paper we analyze the mos...

Market distortions in global trade occur when a govern­ ment creates policies that increase or lower prices of imported and /or exported goods. When prices are distorted, consumers pay either less or more than they would have if the price-altering policies were not in place. In agricultural and food mar­ kets, governments tend to create pricealtering trade policies especially when global agricu...

The current sales tax collection system is affecting negatively the producers income, traders' profit margins and consumers purchasing power. While the conventional wisdom in Ethiopia is that the tax on grain sales falls on traders, the evidence indicates that in large part these taxes are passed on to farmers in the form of lower producer prices and to consumers in the form of higher retail pr...

The Earned Income Tax Credit generates large average tax refunds for low-income parents, and these refunds are distributed in a narrow time frame. I rely on this plausibly exogenous source of variation in liquidity to investigate the effect of cash-on-hand on unemployment duration. Among EITC-eligible women, unemployment spells beginning just after tax refund receipt last longer than unemployme...

abstract: the tax capacity is one of the main concepts in public finance and provides the required information on state economic power in mobilizing the tax resources for responding the financial problems and execution of economic policies. for this purpose, the main objective of this paper is to estimate the tax capacity for oil exporting countries over the period of 1995-2008 by applying pane...

OBJECTIVE To assess the effect of food taxes and subsidies on diet, body weight and health through a systematic review of the literature. METHODS We searched the English-language published and grey literature for empirical and modelling studies on the effects of monetary subsidies or taxes levied on specific food products on consumption habits, body weight and chronic conditions. Empirical st...

Today, the concept of tax compliance has become a common phenomenon in the most countries and identifying the factors which affecting on it, specially internal and psychological factors instead of economic factors, attracted the attention of a large number of researchers in all over the world. So, the purpose of this study is to present a model of tax compliance with the realization approach of...