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《Journal of taxation》（图）
taxation 税务杂志
2010/2/4
Devoted to the practical needs of the sophisticated practitioner, the Journal of Taxation provides in-depth articles by leading practitioners that examine the problems that tax lawyers and CPAs are li...
The Institute on Taxation and Economic Policy (ITEP) is a non-profit, non-partisan research and education organization that works on government taxation and spending policy issues. ITEP's unique resou...
The momentum for Atax was initiated by the Australian Taxation Office.The ATO responded to the needs of the tax profession by entering into an extensive Australia-wide process to select the tertiary i...
《Journal of International Accounting, Auditing and Taxation》（图）
Journal of International Accounting Auditing Taxation
2010/1/19
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with all areas of international accounting including auditing, taxation and management advisory services.
Centralization Trade-off with Non-Uniform Taxation
decentralization taxation local public goods
2009/7/17
When local public goods are provided by a centralized authority, spillovers are internalized, but heterogeneity in preferences may be suppressed. Besley and Coate (2003) recently examined this classi...
Selected aspects of taxation of cigarettes in the EU member states
excise ad valorem rate specific rate cigarettes European Union
2014/3/3
The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect
of preference trends of taxation of consumption at the expense of direct taxation...
POLITICAL ECONOMY OF INTERMEDIATE GOODS TAXATION
POLITICAL ECONOMY INTERMEDIATE GOODS TAXATION
2014/3/18
We generalize the Diamond–Mirrlees production efficiency theorem, that there should be no taxes on sectors producing pure intermediate goods, to an environment with political economy constraints...
Rural Taxation and Local Governance Reform in China’s Economic Transition: Origins, Policy Responses
2008/1/17
Rural Taxation and Local Governance Reform in China’s Economic Transition: Origins, Policy Responses and Remaining Challenges*
Justin Yifu Lin[1]
China Center for Economic Research, Peking Universit...
Pareto cient Income Taxation with Stochastic Abilities
Stochastic Abilities Pareto cient Income Taxation
2014/3/12
This paper studies Pareto efficient income taxation in an economy with finitely-lived individuals whose
income generating abilities evolve according to a two-state Markov process. The stud...
OPTIMAL TAXATION WITH ENDOGENOUS INSURANCE MARKETS
Optimal Dynamic Taxation Optimal Social Insurance Private and Public Insurance Crowding Out.
2014/3/18
The skills of agents in the labor market evolve stochastically over time and are private information. We assume that agents can engage in unobservable trades. We show that competitive equilibria are i...
Business Start-ups, the Lock-in Effect, and Capital Gains Taxation
Business Start-ups the Lock-in Effect Capital Gains Taxation
2014/3/18
We develop a model of entrepreneurial choice in which some individuals have a comparative advantage in starting new business enterprises. Two frictions play key roles in our model: markets are incompl...
Optimal Indirect and Capital Taxation。
Optimal Taxation According to Equality of Opportunity: A Microeconometric Simulation Analysis
Equality of opportunity equality of outcome labour supply optimal income taxation
2014/6/25
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek t...