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We analyze the impact of tax morality on progressive income (wage) taxation. We assume that transfers (cash-back) and public expenditures are financed from linear wage taxes. We derive the reported wages from individual utility maximization, when individuals obtain partial satisfaction from reporting wages (depending on their tax morality), and cannot be excluded from the use of public services. The government maximizes a utilitarian social welfare function, also taking into account the utility of public services. The major conjecture is illustrated by numerical examples: the optimal degree of redistribution and the size of the public services are increasing functions of the individuals' tax morality.
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In: Kristoffersson, Lang, Pistone, Schuch, Staringer, Storck,eds., Tax Secrecy and Tax Transparency: The relevance of confidentiality in tax law (Peter Lang 2013).
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In: Nwakeze, E.O., Oshiole, S. & Onwuliri, O. (2023). Tax Gap Assessment Between Oil-Tax and Non-Oil-Tax Revenue in Nigeria: Practical Measures for Trimming the Tax Gap in Non-Oil Tax. European Journal of Theoretical and Applied Sciences, 1(4), 162-173. DOI: 10.59324/ejtas.2023.1(4).17
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In: Canadian tax papers 61
In: Proceedings of Tax Foundation's national conference 30.1978
Intro -- Cover -- Title Page -- Copyright -- Contents -- Add the Tax -- Kinds of Taxes -- Who Taxes You? -- Tax Rates -- Sales Tax Math -- The IRS and Income Tax -- It's the Law -- Up and Down -- A Long History -- What Taxes Pay For -- Glossary -- For More Information -- Index -- Back Cover.
In: Canadian Tax Journal/Revue fiscale canadienne, Band 70 (supp.), Heft 2022
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In: International Tax Program
In: Personal finance: need to know
"How do we get new roads or fund our public schools? Taxes! The government adds a few cents onto the bill for your meal or tank of gas and puts the money to use for everybody. Learn all about the different types of taxes, the levels of government that collect them, how your tax dollars are spent, and more. It's key personal finance education made approachable for all!"--
In: Eastern European economics: EEE, Band 58, Heft 2, S. 83-107
ISSN: 1557-9298
The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the question of introducing some progressivity has come to the fore in both policy and academic circles. In this paper, we combine microsimulation and macro models to analyze the effects of moving from a flat to a progressive tax system and we find that a reduction in income inequality can be achieved with positive, albeit negligible, employment and growth impact.
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Working paper
In: WU International Taxation Research Paper Series 2023-08
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In: Resources for the Future Discussion Paper No. 12-37
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