This paper analyzes efficient reactions of policy makers to unanticipated tax avoidance. The strategy of many governments is to reform their tax laws and regulations to reduce the effectiveness of ela
There are only a few OECD Member countries with a lower tax take than the United States. Nonetheless there are a number of improvements that could help reduce the distortions that taxation creates in
Organisation for Economic Co-operation and Development60
Mazkur ilmiy maqolada yashirin iqtisodiyotning kelib chiqish sabablari, uning iqtisodiy va ijtimoiy rivojlanishga ko‘rsatadigan salbiy ta’siri hamda ushbu muammoni bartaraf etishda soliq qonunchiligin
The response of aggregate labor supply to various changes in the economic environment is central to many economic issues, especially the optimal design of tax policies. This paper surveys recent work
We characterize optimal policies in a multidimensional nonlinear taxation model with bunching. We develop an empirically relevant model with cognitive and manual skills, firm heterogeneity, and labor