This paper aims to explain what is tax modeling from a economic perspective, considering financial and legal restrictions. It proposes an example of tax modeling for the optimization of taxes due of corporations income tax

This paper analyzes the quantitative benefits of switching from a flat tax regime to a progressive tax one, and viceversa. The tax model includes three scenarios of how the income of the tax payers are distributed and explain the different results. It also includes an extension of tax avoidance...