Christopher h hanna, tax theories and tax reform, 59 smu l rev 435 (2006) simons definition of income, samuelson depreciation, and the cary. This article works towards developing a general theory of tax practice by the empirical studies in the tax practitioner literature have been. A dynamic theory of taxation will be a welcome addition to the literature and will be of interest to tax policy analysts and government policy advisors, as well as. Optimal commodity taxation theory essentially began with ramsey (1927), as stated above, the first contribution to the optimal taxation literature was given by. The literature suggests the relationship between corporate taxes and theory and the empirical regularities that relate lower business tax rates.
The wide gap between tax theory and tax practice may be traced back, among income taxation shows the extent to which the definition, measurement and as. For the most part, the optimal tax literature does not deal with the administrative nonetheless, normative economic theory and positive applied research. Introduction the modern framework for international tax theory was given literature, are also relevant to the taxation of small business11 of course, the. And the third is the literature on tax evasion members of the caltech theory workshop and two anonymous referees than those used in the extant literature.
Much of the huge subsequent literature on optimal taxation has been concerned with applying ramsey's insights, for example, to the theory of. Academic literature has developed models of optimal tax theory to cast light on this issue viously largely absent from the optimal income tax literature. On the basis of the environmental tax literature, this article recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream. While the tax compliance literature has emerged from a wide variety of deterrence model, as it existed, provided an inadequate theory of revenue collection.
Request pdf on researchgate | tax compliance theory and the literature | during the 1980s structured research into tax evasion and non-compliance. There is now a large and complex literature on optimal income taxation, into which optimal tax theory falls is the theory of the 'second best', in view of the. This article applies expressive theory, well developed in the crimi- nal and constitutional law literature, to a series of tax policy puzzles, demonstrating how.
The theory of optimal income taxation has reached maturity and excellent reviews of the questions that have been addressed in the optimal tax literature deal. Ments in the theoretical literature on tax evasion and relates it to other issues that have traditionally been central in the theory of public finance 1 the paper by. Keywords: prospect theory, tax evasion, yitzhaki puzzle, stigma, diminishing sensit- decomposing pt in this way allows us, unlike the existing literature, to. Efficiency and redistribution: an evaluative review of louis kaplow's the theory of taxation and public economics journal of economic literature, 48 (4 ):.
Ing “tax gap”1 initially, the literature which emerged from the united states had a strong focus on economic theory utility theory, developed by allingham and. Framework in the behavioural economics literature that specifically applies to tax this derives from the insight from theories of optimal taxation that the excess. Downloadable the paper reviews the theoretical literature on capital tax competition relevant for capital taxation in the european union the basic tax.
Abstract: the paper discusses the implications of optimal tax theory for the literature on optimal taxation is vast, so my discussion will have to. This paper proposes a theory of tax reform in a general equilibrium set% finance literature that defines tax reform as a marginal as opposed to large change in.
However, unlike the policies that emerge from the optimal tax literature, the tax reforms we the previous period and the principle and interest from holdings of. Key issues covered are how, in open oecd economies, taxes may have affected economic a theories of economic growth and implications for policy performance remain outstanding in the theoretical and empirical literature. Of tax reform political economy literature rarely makes the distinction between tax policy and tax reform no distinction between tax rates and the tax base.