Restraining the Leviathan: property tax limitation in Massachusetts

Article Abstract:

The support given by the people of Massachusetts to the Proposition 2 1/2, a ballot initiative that dramatically reduced local property taxes, can be attributed to a perception among the people regarding agency losses that will result from the difficulty of monitoring government. The support given by the people can also be attributed to a belief that the government is inefficient because the people have high tax burden. Three theories of voter sentiment, namely the agency loss theory, the regret theory and the personal finance theory, were proven based from the patterns of votes support.

Revenues-State Govt, Laws, regulations and rules, Economic research, Massachusetts, Property taxes, Property tax, State government, Revenue

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On income tax avoidance: the case of Germany

Article Abstract:

A micro estimate is employed to identify taxed income as a role of gross income and all major deduction alternatives relying on household and asset sectors. Tax savings increases with increasing income, leading to an effecient marginal tax rate that is 16% below the legislated one for the highest income groups. The estimate indicates aggregate income tax losses to the German fiscal authorities in the order of magnitude of 34% of wage and income taxes paid in 1983.

Personal Income Tax Evasion, Germany, Income tax, Personal income tax, Tax evasion

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Taxes and labor supply of high-income physicians

Article Abstract:

Working hours affect the reaction of physicians with high salaries on changes made in the federal tax code during the 1980s. Self-employed physicians who have greater control on their work schedules have higher degree of sensitivity to marginal tax rates. On the other hand, physicians acting as employees, who happen to have lesser control on work schedules, tend to be less sensitive to marginal tax rates.

Tax Rates, Offices & clinics of medical doctors, Physicians & Surgeons, Offices of Physicians (except Mental Health Specialists), Taxation, Economic aspects, Physicians, Medical professions

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