HOUSING DEPRECIATION AND OPTIMAL TAX POLICY

1979 ◽  
Vol 32 (4) ◽  
pp. 471-479
Author(s):  
CHESTER C. McGUIRE
Keyword(s):  
Tax Policy ◽  
Optimal Tax Policy ◽  
Optimal Tax

Cross-border casino competition, Externalities and Optimal Tax Policy: A Unified Theory with Quantitative Analysis

2021 ◽  
Vol 88 ◽  
pp. 103653
Author(s):  
Juin-Jen Chang ◽  
Ingo Fiedler ◽  
Ching-Chong Lai ◽  
Ping Wang
Keyword(s):  
Quantitative Analysis ◽  
Tax Policy ◽  
Unified Theory ◽  
Cross Border ◽  
Optimal Tax Policy ◽  
Optimal Tax

Over the borderline: How the characteristics of lines shape optimal tax policy

2013 ◽  
Vol 119 (2) ◽  
pp. 113-116 ◽  
Author(s):  
David R. Agrawal
Keyword(s):  
Tax Policy ◽  
Optimal Tax Policy ◽  
Optimal Tax

OPTIMAL TAX POLICY IN A STOCHASTICALLY GROWING ECONOMY

1995 ◽  
Vol 46 (2) ◽  
pp. 125-147 ◽  
Author(s):  
Stephen Turnovsky
Keyword(s):  
Tax Policy ◽  
Optimal Tax Policy ◽  
Optimal Tax ◽  
Growing Economy

Optimal Tax Policy under Environmental Quality Competition

2005 ◽  
Vol 32 (3) ◽  
pp. 317-336 ◽  
Author(s):  
C. Lombardini-Riipinen
Keyword(s):  
Environmental Quality ◽  
Tax Policy ◽  
Quality Competition ◽  
Optimal Tax Policy ◽  
Optimal Tax

scholarly journals Optimal tax policy in an endogenous growth model with a consumable service good

2019 ◽  
Vol 64 (220) ◽  
pp. 117-150
Author(s):  
Senjuti Gupta ◽  
Bidisha Chakraborty ◽  
Tanmoyee Banerjee
Keyword(s):  
Endogenous Growth ◽  
Growth Model ◽  
Tax Policy ◽  
Optimal Tax Policy ◽  
Optimal Tax ◽  
Endogenous Growth Model

scholarly journals A Study of the Optimal Tax Policy on the Air Pollutants Emission in Japan

1998 ◽  
Vol 29 (3) ◽  
pp. 1-23
Author(s):  
Takeshi MIZUNOYA ◽  
Yoshiro HIGANO
Keyword(s):  
Tax Policy ◽  
Air Pollutants ◽  
Optimal Tax Policy ◽  
Optimal Tax ◽  
Pollutants Emission

The evasion of fiscal and labor regulations: Firm behavior and optimal tax policy

2019 ◽  
Vol 22 (1) ◽  
pp. 69-97 ◽  
Author(s):  
Katherine Cuff ◽  
Steeve Mongrain ◽  
Joanne Roberts
Keyword(s):  
Tax Policy ◽  
Firm Behavior ◽  
Labor Regulations ◽  
Optimal Tax Policy ◽  
Optimal Tax

Optimal tax policy under tax evasion

2019 ◽  
Vol 27 (2) ◽  
pp. 339-362 ◽  
Author(s):  
George Economides ◽  
Apostolis Philippopoulos ◽  
Anastasios Rizos
Keyword(s):  
Tax Evasion ◽  
Tax Policy ◽  
Optimal Tax Policy ◽  
Optimal Tax

scholarly journals Fiscal Policy and Optimal Taxation in Sierra Leone: Testing for Tax Smoothing Hypothesis

2022 ◽  
Vol 14 (2) ◽  
pp. 61
Author(s):  
Samuel Bonzu
Keyword(s):  
Random Walk ◽  
Sierra Leone ◽  
Tax Policy ◽  
Optimal Taxation ◽  
Tax Rate ◽  
Optimal Tax Policy ◽  
Optimal Tax ◽  
Review Period ◽  
Tax Smoothing ◽  
The Government

This paper empirically investigate whether the budget imbalances in Sierra Leone over the review period is consistent with optimal tax policy. The procedure involves testing if tax smoothing hypothesis hold for Sierra Leone. In this regard, three different empirical approaches were performed. Firstly, I examine the random walk property of the tax rate. The null hypothesis of non-stationarity of tax rate could not be rejected, which implies the tax rate follows random walk. Second, I examined whether changes in tax rate is predictable by regressing changes in tax rate by its own lagged values. The result shows that tax rate is unpredictable, as changes in tax cannot be determined by its lagged values. Finally, a VAR model was employed to examine whether tax rate can be predicted by its own lagged values together with changes in the government spending rate and the growth rate of real GDP. The results indicate that all the variables employed were found not be significant is predicating the tax rate. Overall, all the empirical estimations support the existence of tax smoothing over the sample period and that the budget inbalances over the review period is consistent with optimal tax policy.

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