Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices …. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis … the gain from reducing corporate tax payments is certain, as in the case of tax avoidance. If, however, the firm evades …

As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can … help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax …

found that such tax can raise substantial tax revenue for the SMCs which could be used to enhance human capital in the …

common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modeling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …

women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator … (CTaCS) and detailed information on the structure of income at the household level to compute the marginal tax rates faced by … each individual. We then use these marginal tax rates to compute net own-wage, spouse-wage, and non-labour income. We show …

variables in the EU-SILC into 17 used in our tax-benefit model. Validating, our results were positive, giving us confidence in … traded sectors have been relatively immune from the downturn and have seen continued growth. The impact of the tax …-benefit system has been to mitigate this upward pressure, with a gradual rise in the redistributive effect of the tax-benefit system …

In this paper we utilise microsimulation techniques in the form of an income generation model and a tax/benefit model … results indicate that a more generous tax/benefit system, combined with a greater state burden of the cost of education over … in education. The methodology employed allows us to specifically analyse the impact of various components of the tax …