Direct or indirect tax instruments for redistribution: short-run versus long-run

Article Abstract:

In a long-run context, where individuals respond to tax incentives through the occupation margin, the key results of optimal tax theory, namely production efficiency, the irrelevance of substitution in production for optimal tax formulas are robust in relaxation of assumption of fixed price. Whereas in a short run situation, individuals are stuck to there occupations and can only adjust labor supply on the job.

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IRS as loan shark: tax compliance with borrowing constraints

Article Abstract:

A model describing tax compliance is presented. The model assumes that taxpayers operate with borrowing constraints. Analysis shows that the state cannot expect full compliance from people in settling their tax obligations by setting negative cheating value levels. However, the state can impose penalties to generate tax revenue greater than what is expected from full compliance.

Models, Analysis, State taxation, Tax collection, Usury, Taxpayer compliance

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The compliance costs of collecting direct tax in the UK: an analysis of PAYE and National Insurance

Article Abstract:

A new study investigates the compliance costs associated with the UK's system of direct taxation, known as Pay as You Earn (PAYE).

Research, Management, Tax research, Income tax, Regulatory compliance costs, Legislation

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