The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …

The German tax system allows tax deductibility of costs of studying either as special expenses or as work-related tax … deductions. However, filing tax returns and utilizing tax deductibility of costs of studying are hampered if benefits are not … is to determine if students file tax returns and if they include costs of studying. We employ a questionnaire …

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in … tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability … taxes evaded, and authorities use information about income generated by the decision about a tax buyout offer when setting …