The U.K.'s experience with the poll tax reminds us that even in an economy with a relatively well developed detection and legal system, one cannot take tax compliance for granted. The experience of the poll tax provides a unique opportunity to study many dimensions of tax compliance. We model...

This paper uses a new economic geography model to analyze tax competition between two countries trying to attract internationally mobile capital. Each government may levy a source tax on capital and a lump sum tax on fixed labor. If industry is concentrated in one of the countries, the analysis...

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...

The paper studies the dynamic macroeconomic effects of fiscal shocks of various duration (permanent and temporary) under different financing methods (lump-sum tax and government debt). To this end, we develop an intertemporal macroeconomic model for a small open economy, featuring monopolistic...

This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in...

This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in...

If the government convicts a citizen under the tax evasion provisions of the Internal Revenue Code, some state disenfranchisement laws preclude that citizen — now a felon — from voting. In this sense, the right to vote depends on the payment of federal income taxes. The Constitution's...

This is a conceptual paper that strived to explore reintroduction of poll tax as one of the effective mechanisms of controlling unsustainable population growth in Malawi which has since become cause concern for social and economic development. The study targeted men from age of fifteen to sixty...

"Thirty years ago, a social movement helped bring down one of the most powerful British Prime Ministers of the 20th Century. For the 30th anniversary of the Poll Tax rebellion, Simon Hannah looks back on those tumultuous days of resistance, telling the story of the people that beat the bailiffs,...

The article deals with the notion "undergoverness" in the context of the 18th century Russia. It was an attempt to get away from the general discussion based on the number of state officials per capita.The study is devoted to the analysis of the poll tax collection mechanism. We use the new data...

The poll tax is best known as a tool of disenfranchisement. Before Jim Crow, however, the poll tax served a variety of other fiscal and social purposes. Initially, the poll tax was a mainstay of colonial taxation, especially in the southern colonies. After independence, the fiscal importance of...

The correlation between religion and socioeconomic status is observed throughout the world. In the Middle East, local non-Muslims are, on average, better off than the Muslim majority. I trace the origins of the phenomenon in Egypt to a historical process of self-selection across religions, which...

The correlation between religion and socioeconomic status is observed throughout the world. In the Middle East, local non-Muslims are, on average, better off than the Muslim majority. I trace the origins of the phenomenon in Egypt to a historical process of self-selection across religions, which...

This article uses a simple model to review the economic theory of efficient redistributive taxation. The model economy is a Lucas-tree economy, in which income comes from a stock of productive capital. Agents, who own the capital stock, are heterogenous with respect to their preference for early...

The literature on local public (school) finance has shown that the use of local head taxes to finance schools leads to an effcient allocation of households and pupils to districts (Tiebout, 1956; Hamilton, 1975; Calabrese et al., 2009). This paper revises this well established result, using a...

The role of fiscal policy is examined when public goods provide both productive and utility services. In the presence of congestion, the consumption tax is shown to be distortionary. Optimal fiscal policy involves using consumption-based instruments in conjunction with the income tax. An income...

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...

This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in...

A necessary condition of an efficient global climate change mitigation policy is to equate marginal abatement costs across world regions to ensure use of the cheapest abatement options available. The welfare economic justification for such an approach rests on lump sum transfers between regions...

Mit der Einführung des Gesundheitsfonds und der Gewährung erweiterter Vertragsfreiheiten an die gesetzlichen Krankenkassen ist Deutschland auf einem guten Weg. Die Reform mag in mancher Beziehung nicht weit genug gehen, sie hat aber schon jetzt erkennbar bewirkt, dass sich die Krankenkassen...

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...

This paper analyses the effects of redistribution in a model of international trade with heterogeneous firms in which a fair-wage effort mechanism leads to firm-specific wage payments and involuntary unemployment. The redistribution scheme is financed by profit taxes and gives the same absolute...

We analyse optimal discretionary games between a benevolent central bank and a myopic government in a New Keynesian model. First, when lump-sum taxes are available and public debt is absent, we show that a Nash game results in too much government spending and excessively high interest rates,...

In a second best environment, the optimal policy choice sometimes follows the first best rules. This note lays down the information structure and separability assumptions under which this property holds in a variety of setups. -- separability ; second best optimality ; indirect taxes ; Samuelson...

Der Beitrag liefert einen kurzen Überblick über einen neuen Zweig der Raum- und Außenwirtschaftslehre, die Neue Ökonomische Geographie. Neben den grundlegenden Mechanismen für die Erklärung der wirtschaftlichen Aktivität im Raum werden Weiterentwicklungen vorgestellt. Ein zweiter...