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A Pareto-improving commodity tax reform under a smooth nonlinear income tax

Article Abstract:

The welfare effect of commodity tax reform in economies with nonlinear income taxes is studied. Results show that a tax reform program may be developed to improve the Pareto principle on consumer utility if economic efficiency loss is not minimized due to incentive compatibility. A proposed tax reform policy may be applied to a diversified economic class that has arbitrary smooth income taxes. The analytical process is enhanced via the expenditure function approach. The role of commodity taxation in mixed economies and past studies on optimal tax and tax reform theory are discussed.

Income tax, Commodities

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Plea bargaining with the IRS: extensions and further results

Article Abstract:

A study of a tax scheme called FATOTA, proposed by Chu (1990), under which taxpayers are provided with the choice of either paying what they say they owe and facing a possible tax audit for possible evasion, or paying a fixed amount and being exempted from tax audit, is presented.

Usage, Plea bargaining, Tax evasion

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Government credibility and policy choice: evidence from the Pennsylvania earned income tax

Article Abstract:

Research is presented describing the reasons behind voter skepticism which resulted when plans to levy a 1% tax on wages in Pennsylvania were suggested by local government.

Wages, Wages and salaries, Tax policy, Pennsylvania

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