This study provides estimates of Pakistan’s tax gap by type of tax. We adopt a bottom-up approach that provides detailed estimates of the tax gap by type of tax of the sort that are useful for tax administration. For fiscal year 2004–05, we estimate Pakistan’s federal tax...

This article evaluates Jamaica’s corporate income tax and tax incentive schemes. There are considerable administrative burdens and economic distortions associated with Jamaica’s income tax regime that result from taxing capital income in a “small open economy.†These...

The authors build on the work of Engelmann and Strobel and of Ackert, Martinez-Vazquez, and Rider to examine the potential role of social preferences in tax policy design. They randomly assign each participant in a session to a group with five members. The payoffs to participants are determined...

Since the seminal work of Ramsey (1927) and especially Diamond and Mirrlees (1971), a large body of literature has striven to identify rules characterizing optimal tax structures. The fundamental limitation of such an approach has been the lack of information necessary to implement the rules...