Income taxation and job-market signaling

Article Abstract:

Taxation can be modelled with asymmetric information between workers and employers as well as between workers and the tax collector. If the information asymmetry in the labor market can be solved through signaling, implications for taxation are strong. The researcher showed that direct taxes and progressive income taxes have favorable local welfare consequences. He also demonstrated that taxing the signal directly can reduce other distortions, in contrast to the results obtained for the progressive income tax.

Economic aspects, Labor market

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On the taxation of trade within and between households

Article Abstract:

A formal and tractable taxation model was developed in an effort to determine the impact of proposed tax reforms on individual welfares. By taking account of the existence of two household types and the multi-person nature of households, the model provides an efficient tool for evaluating tax reforms in the context of labor supplies and domestic production. Results suggest that female labor supply has a significant impact on tax rate changes.

Public Finance Activities, Tax Management, Tax Administration, Analysis, Tax accounting, Tax reform

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Financial intermediation and the optimal tax system

Article Abstract:

A stylized general equilibrium model is developed for the analysis of taxing financial institutions. An optimal tax system is determined in part by various tax collection costs that result from primitive economic assumptions. An optimal tax system for banks, under a competitive environment, comes from a uniform capital income tax. Tax on bank deposits is recommended for banks that hold a large share of the market.

Financial Corporations, Research, Financial institutions, Tax collection

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