and risky levels of debt ratios. Since debt has tax advantages over other sources of capital, this paper employs simulated … marginal tax rate (MTR) and its variants to study the tax effects on leverage ratios of profitable Indian companies. The paper … of MTR have been considered. The results confirm significant tax effects on debt ratios of profitable Indian companies …

distribution between laborers and capitalists can be studied in the form of tax issues. This model covers the two types of simple …. After the development of the model, the effects of levying the wage tax, value-added tax and the turnover tax are discussed …. And the possible efficiency loss of levying the turnover tax is also illustrated. …

Revenue generation is an important goal of tax reform. The built-in responsiveness of revenues to changes in income …, tax elasticity, provides very critical information for tax policy formulation. This paper utilises a time series approach … to empirically estimate tax elasticities for India for the period 1991-2010. Tax elasticities are computed for income …

propose on financial transactions the introduction of a tax (cashed directly by the State in economic difficulty), which hits … only the speculative profits. We show that the above tax would probably be able to avert the speculation, and, even in case …

In this paper, we model - quantitatively – a possible realistic interaction between a tax-payer and his Government. We … there is no reason (convenience), for the tax-payer, to evade the taxes or to declare less than his real income. Moreover … distinguished tax-payer (big companies and so on). …