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1-10 of 50 results for optimal tax system

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Select article: Do Countries Really Deviate from the Optimal Tax System?

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Research article

First published 2023-1

Do Countries Really Deviate from the Optimal Tax System?

Cristian F. Sepulveda

Public Finance Review

Select article: A Generalized Inefficiency Model for Interpreting Tax Collection Efficiency

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Research article

First published 2025

A Generalized Inefficiency Model for Interpreting Tax Collection Efficiency

Ebrahim Rezaei, Josef Jablonsky

Public Finance Review

Select article: A Dynamic Tax Model Based on Destination Lifecycle for Sustainable Tourism Development

Open access

Research article

First published 2023-1

A Dynamic Tax Model Based on Destination Lifecycle for Sustainable Tourism Development

Chunyu Yang, Zhibin Lin, Jue Huang [...]

Journal of Travel Research

Select article: Imperfect Competition and Industry-Specific Input Taxes

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Research article

First published 1995-07

Imperfect Competition and Industry-Specific Input Taxes

Gareth D. Myles

Public Finance Review

Select article: Valuing Depreciable Assets

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Review article

First published 1993-4

Valuing Depreciable Assets

Elli Kraizberg

Journal of Accounting,Auditing & Finance

Select article: On the Optimality of a Consumption Tax

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Research article

First published 1986-10

On the Optimality of a Consumption Tax

Douglas J. Young

Public Finance Review

Select article: Preferences,Tax Structure and Tax Reform: Theory and Evidence

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Research article

First published 1975-1

Preferences,Tax Structure and Tax Reform: Theory and Evidence

Shlomo Maital

Public Finance Review

Select article: Income Tax,Wage Tax,and Optimal Tax

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Research article

First published 1976-1

Income Tax,Wage Tax,and Optimal Tax

Eitan Berglas

Public Finance Review

Select article: Effects of Differential Tax Rates on Transfer Pricing

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Research article

First published 1996-4

Effects of Differential Tax Rates on Transfer Pricing

Shu-hsing Li, Kashi R. Balachandran

Journal of Accounting,Auditing & Finance

Select article: Capital Composition Changes: Effects of Changing Haig-Simons Income Tax Rates

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Research article

First published 1983-01

Capital Composition Changes: Effects of Changing Haig-Simons Income Tax Rates

David G. Raboy

Public Finance Review

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