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A fair day's pay for a fair day's work : optimal tax design as redistributional arbitrage

Hellwig, Christian; Werquin, Nicolas - 2022

Persistent link: https://www.econbiz.de/10012797010

The end of bank secrecy : implications for redistribution and optimal taxation

Johannesen, Niels - In: Oxford review of economic policy 39 (2023) 3, pp. 565-574

Persistent link: https://www.econbiz.de/10014331512

Lack of commitment, retroactive taxation, and macroeconomic instability

Ortigueira, Salvador; Pereira, Joana - In: Journal of the European Economic Association : JEEA 20 (2022) 1, pp. 264-311

Persistent link: https://www.econbiz.de/10012878505

The choice of the personal income tax base

Gordon, Roger H.; Kopczuk, Wojciech - 2014

Persistent link: https://www.econbiz.de/10010386209

Using prediction models to design tax enforcement : incentives vs targeting

Paradisi, Matteo; Sartori, Elia - 2024

Persistent link: https://www.econbiz.de/10014578359

Optimal tax enforcement and the income tax rate : the role of taxable income inequality

Creedy, John - In: New Zealand economic papers 53 (2019) 1, pp. 77-88

Persistent link: https://www.econbiz.de/10012157248

Income tax evasion : tax elasticity, welfare, and revenue

Gillman, Max - In: International tax and public finance 28 (2021) 3, pp. 533-566

Persistent link: https://www.econbiz.de/10012545593

Optimal tax enforcement with productive public inputs

Dzhumashev, Ratbek; Levaggi, Rosella; Menoncin, Francesco - In: Economic modelling 126 (2023), pp. 1-10

Persistent link: https://www.econbiz.de/10014462624

The optimal sales threshold separating taxpayers by size in China

Zhao, Zhiqi - In: Economic modelling 117 (2022), pp. 1-9

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Inequality and the Choice of the Personal Tax Base

Hashimzade, Nigar; Myles, Gareth D. - In: Equity, (pp. 73-97). 2007

It is possible to employ either income or expenditure as the base for personal taxation. A considerable literature has developed that investigates the relative efficiency of these bases. The answer is usually in favor of the expenditure tax since it does not distort the choice between...

Persistent link: https://www.econbiz.de/10015384397