Showing papers in "Journal of Public Economics in 1972"

TL;DR: In this paper, an analysis of the individual taxpayer's decision on whether and to what extent to avoid taxes by deliberate underreporting is presented, based on a simple static model where this decision is the only one with which the individual is concerned, so that we ignore the interrelationships that probably exist with other types of economic choices.

TL;DR: The recent literature on indirect taxation has been characterised by two disjoint strands as discussed by the authors : the advocates of the replacement of differentiated indirect taxes by a uniform tax on all commodities (such as a value added tax), and the literature on "optimal commodity taxation" arguing that different commodities should be taxed at different rates, since this reduces the dead weight loss.

TL;DR: In this article, the tradeoff between the lifetime equity and the dynamic efficiency is investigated in the context of a growing economy, where the authors assume that the tax formula is linear.

TL;DR: In this article, a simple tax model was developed to simulate the effects of a tax reform and the alternative consequences for the tax yield and the distribution of the tax burden to income groups.