A review of tax research - ScienceDirect.

Just tax: Reforming the taxation of income from wealth and work. The UK is one of the most unequal countries in the developed world, and income inequality could be set to worsen as capital and property ownership become more important sources of income generation.

Taxation Papers are written by the staff of the European Commission’s Directorate-General for Taxation and Customs Union, or by experts working in association with them. Taxation Papers are intended to increase awareness of the work being done by the staff and to seek comments and suggestions for further analyses.

What follows is a hypothetical example of a research paper based on an experiment. The experiment: Say you have just conducted the Milgram Study. Now you want to write the research paper for it. (Milgram actually waited two years before writing about his study.) Here's a shortened example of a research article that MIGHT have been written.

The fair distribution of the tax burden has long been a central issue in policy making. A large academic literature has developed models of optimal tax theory to cast light on the problem of optimal tax progressivity. In this paper, we explore the path from basic research results in optimal tax theory to formulating policy recommendations.

Research findings for a wide audience. Reports. Policy relevant research reports. Journal Articles. Research published by IFS staff. Fiscal Studies. IFS peer-reviewed quarterly journal. IFS working paper series; Green Budgets. IFS analysis of forthcoming Budgets. Mirrlees Review. A tax system for the 21st century. Presentation slides and videos.

Abstract This paper examines how changes to the individual income tax affect long-term economic growth. The structure and financing of a tax change are critical to achieving economic.

The Tax Foundation is the nation’s leading independent tax policy nonprofit. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels.

This paper takes a dive into the deep literature on the carbon tax accumulated through active and continuous research over the past 30 years. It also presents the ongoing debate and implementation of the carbon tax in practice. The paper discusses the evolution of the carbon tax literature, classifying it by the issues investigated and methodology.

Policy Research Working Paper 5922. This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years. Europe has a dominant place in this paper. Sometimes results derived.

This paper examines how changes to the individual income tax affect long-term economic growth. The structure and financing of a tax change are critical to achieving economic growth. Tax rate cuts.

The sensitivity of the organizational form decision to tax rates can also be used to approximate the efficiency cost of the corporate income tax. This paper uses new cross-sectional data on organizational form across states compiled in the Census of Retail Trade to estimate this sensitivity. The results document a significant impact of the.

IZA Discussion Paper No. 8897. February 2015. ABSTRACT. Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets. Comprehensive modelling of the impact of taxes and tax policy options requires data on the.