This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them. In a way, this is a more realistic approach to taxation, and so should provide reliable guides to action
Prospect Theory (PT) has become the most credited alternative to Expected Utility Theory (EUT) as a ...
The basis of the article is the importance of the tax system for developing countries in the formati...
The purpose of this paper is to survey the field of optimal taxation. In order to provide a focus, a...
The design of a tax system is a daunting task. Economies have become increasingly complex, which mak...
Improvement of tax system is the main condition of normal functioning and economic development of st...
The tax-systems perspective considers a variety of costs and behavioral margins often ignored in sta...
The tax-systems perspective considers a variety of costs and behavioral margins often ignored in sta...
The theory of optimal taxation has , for the pas two decades , been the reigning normative approach ...
A review of tax advisers' opinions over the recent tax reform indicates that changes are headed in t...
This chapter analyses recent developments in tax administration and best practice. The chapter begin...
Abstract: Tax interdependence among subcentral governments might not only occur regarding statutory ...
The aim of the paper was to examine the behavioural coordinates of tax subjects and the intensity of...
This paper presents a series of practices of tax administrations in different countries of the world...
This book provides a comprehensive analysis of tax systems and tax reforms in European countries. It...
The paper aims to identify the transaction costs of the tax system and show that these costs can be ...
Prospect Theory (PT) has become the most credited alternative to Expected Utility Theory (EUT) as a ...
The basis of the article is the importance of the tax system for developing countries in the formati...
The purpose of this paper is to survey the field of optimal taxation. In order to provide a focus, a...
The design of a tax system is a daunting task. Economies have become increasingly complex, which mak...
Improvement of tax system is the main condition of normal functioning and economic development of st...
The tax-systems perspective considers a variety of costs and behavioral margins often ignored in sta...
The tax-systems perspective considers a variety of costs and behavioral margins often ignored in sta...
The theory of optimal taxation has , for the pas two decades , been the reigning normative approach ...
A review of tax advisers' opinions over the recent tax reform indicates that changes are headed in t...
This chapter analyses recent developments in tax administration and best practice. The chapter begin...
Abstract: Tax interdependence among subcentral governments might not only occur regarding statutory ...
The aim of the paper was to examine the behavioural coordinates of tax subjects and the intensity of...
This paper presents a series of practices of tax administrations in different countries of the world...
This book provides a comprehensive analysis of tax systems and tax reforms in European countries. It...
The paper aims to identify the transaction costs of the tax system and show that these costs can be ...
Prospect Theory (PT) has become the most credited alternative to Expected Utility Theory (EUT) as a ...
The basis of the article is the importance of the tax system for developing countries in the formati...
The purpose of this paper is to survey the field of optimal taxation. In order to provide a focus, a...
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