Designing tax policy in federalist economies: an overview

Article Abstract:

Planning an effective tax policy in a federalist public economy requires the participation of local and central political institutions capable of approving and maintaining such tax policies. Problems posed by tax exportation and tax competition can be avoided by requiring states to use only resident-based taxation. Central-government natural resource and mobile capital taxation combined with grants-in-aid that are locationally neutral can also boost federalist tax policy.

Analysis, Interpretation and construction, Planning, Tax law, Local government, Intergovernmental tax relations

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Simulation of indirect tax reforms using pooled micro and macro French data

Article Abstract:

The impact of new reforms in the French indirect taxation system is investigated. Household expenditure behavior is modeled to simulate the effects of tax reforms. It is shown that the two reform measures, VAT harmonization and a new carbon tax, produce strong substitution effects. This demonstrates that erroneous conclusions can be drawn from classical simulation methods based on technical components.

Models, France, Tax reform, Value-added tax

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Taxpayer response to an increased probability of an audit: evidence from a controlled experiment in Minnesota

Article Abstract:

A group of taxpayers from Minnesota was told that tax returns would be examined closely. This was followed by an increase in tax payments, especially from people with income from self-employment, though it was not true for high income taxpayers.

Taxation, Economic aspects, Tax evasion, Minnesota

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