Now showing items 1-10 of 13
The optimal two-bracket linear income tax
(Elsevier, 1994-02)
We investigate two-bracket piecewise linear income tax structures. In a two-class economy, Pareto-efficient tax schedules of this type feature at least one marginal tax rate equal to zero, and that the marginal tax rate ...
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis
(Kluwer Academic Publishers; Springer Science+Business Media, 1998-02)
This paper examines the 1989–1993 publicly available financial reports of 46 U.S.-based multinationals to estimate the revenue implications of implementing a U.S. federal formula apportionment system. Ignoring behavioral ...
Behavioral Public Finance: Tax Design as Price Presentation
(Kluwer Academic Publishers; Springer Science+Business Media, 2003-03)
In this essay we review the evidence from marketing research about price presentation of consumer products and discuss how these lessons have been applied—consciously or unconsciously—in the design of the U.S. tax system. ...
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications
(Kluwer Academic Publishers; Springer Science+Business Media, 1995-02)
This paper uses survey evidence to estimate the compliance cost of the U.S. system of taxing foreign-source income. The evidence suggests that this cost is about 40 percent of the total tax-compliance cost of large U.S. ...
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled
(Elsevier, 1994-09)
This paper examines optimal income tax progressivity when avoidance responses to taxation are important, and can be controlled at some cost by the government. A simple example shows that ignoring the fact that avoidance ...
A General Model of the Behavioral Response to Taxation
(Kluwer Academic Publishers; Springer Science+Business Media, 2001-03)
This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that the ...
Analyzing the standard deduction as a presumptive tax
(Kluwer Academic Publishers; Springer Science+Business Media, 1994-02)
Presumptive taxes can be found in the tax system of most developing countries and make sense when the desired tax base is difficult to measure, verify, and monitor. As a substitute for the desired tax base, the presumed ...
Randomness in tax enforcement
(Elsevier, 1989-02)
When there is tax evasion, increased randomness about how much taxable income an auditor would assess generally leads to higher reported income and more revenue. When reducing randomness is costly, optimality requires some ...
Challenges of organizational learning: perpetuation of discrimination against employees with disabilities
(John Wiley & Sons, Ltd., 2005-01)
This article examines why organizations struggle with learning how to prevent discrimination against their employees with disabilities. To explore this issue, qualitative archival data were collected and analyzed from 53 ...