Externalities and optimal taxation

Article Abstract:

The effect of externalities on optimal taxation was investigated. Specifically, the nature of the optimal tax on an externality generating commodity when first-best taxes are unavailable and the characteristics of optimal income and commodity taxes in the presence of externalities were examined. Empirical results showed that externalities have no effect on commodity tax formulas for private goods and that the relationship between externalities and optimal tax depends on the structure of information in the economy.

Tax Law, Public Finance Activities, Economics, Research and Development in the Social Sciences and Humanities, Econometrics & Model Building, Models, Econometrics, Externalities (Economics), Income tax, Business models

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Tax evasion and optimal commodity taxation

Article Abstract:

An analysis of tax evasion and optimal commodity taxation ispresented. The analysis focuses on the integration of tax evasion into the Ramsey model of optimal taxation problem. It is shown that a tradeoff between optimal tax rates and audit probabilities may be derived from a modification ofthe Ramsey equation. In addition, economic conditions governing tax evasion areestablished.

Research

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Tax evasion and the optimum general income tax

Article Abstract:

Issues concerning legislative measures taken in cases of tax evasion are discussed, with focus on the differences in legal regulations for high and low income tax evaders. Particular attention is given to optimal taxation issues.

Laws, regulations and rules

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