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increasing cost. The production cost of social goods is the value of foregone private goods; this means that a'+b' is also the demand curve of private goods. The intersection of the cost and demand curves at B determines how a given national income should (according to taxpayers' desires) be divided between social and private goods; hence, there should be OE social goods and EX private goods. Simultaneously, the tax shares of A and B are determined by their individual demand schedules. The total tax requirement is the area (ABEO) out of which A is willing to pay GCEO and B is willing to pay FDEO.
1721:"The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state. The expense of government to the individuals of a great nation is like the expense of management to the joint tenants of a great estate, who are all obliged to contribute in proportion to their respective interests in the estate. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation."
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total demand schedule for state services. A and B pay different proportions of the cost of the services which is vertically measured. When ON (O = graph origin, at axes intersection) is the amount of state services produced, A contributes NE and B contributes NF; the cost of supply is NG. Since the state is non-profit, it increases its supply to OM. At this level, A contributes MJ and B contributes MR (the total cost of supply). Equilibrium is reached at point P on a voluntary-exchange basis.
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decreases. Now X sees that the price falls, so his demand for this good will rise. Now consider the demand curve of another person, let’s call it Y. Y sees the vertical axis reversed, with the full price at the bottom and the percentage decreasing as you go up. Like X, Y will demand more as his observed price falls.
1800:
and proposed a method of financing public goods that shows that consensus politics is possible. Because people are naturally different, their preferences differ, and consensus requires that each pay a slightly different tax for each service or good they consume. Suppose the price of everyone’s tax is
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of private goods is foregone. For example, if there is one social good and two taxpayers (A and B), their demand for social goods is represented by a and b; therefore, a+b is the total demand for social goods. The supply curve is shown by a'+b', indicating that goods are produced under conditions of
1868:
allocation occurs for a public good when the sum of the marginal rates of substitution (MRS) equals the marginal rate of transformation (MRT). Thus, if this can be shown to hold in a
Lindahl equilibrium, it can be conveniently said to be Pareto optimal. Demonstrating this can be achieved through the
2358:
For every one item in a pack of 1,000, the cost is Rs. 1. But, if a person makes Rs. 20,000, they'd agree to pay more, like Rs. 2. The right tax rule leans on how much folks earn and how they react to price changes when it comes to needing public stuff. If people with big paychecks respond a lot to
2240:
Take a TV antenna in one place for instance. Those nearby get a strong signal, but it gets weak for those far off. So, those close by, who don't value extra power as much, end up paying less than those who are farther and would pay more. There's another point against
Lindahl pricing - it can feel
1887:
Now we see that Y describes that the price is going down, which means that we are moving further on the vertical axis. The point of equilibrium is reached when both X and Y demand identical quantities of the good, which only happens at the intersection of their respective demand curves. Drawing a
1831:
In the
Lindahl model, if SS’ is the supply curve of state services it is assumed that production of social goods is linear and homogenous. DDa is the demand curve of taxpayer A, and DDb is the demand curve of taxpayer B. The Horizontal summation of the two demand curves results in the community’s
1840:
The
Lindahl equilibrium proposes that individuals pay for the provision of a public good according to their marginal benefits in order to determine the efficient level of provision for public goods. In the equilibrium state, all individuals consume the same quantity of public goods but may face
1883:
If we introduce a horizontal dashed line representing the full price of the public good, the demand curve suggests that X will demand a relatively small quantity. However, consider an alternative scenario: rather than the price decreasing, the proportion of the price that X is required to pay
1891:
Lindahl's tax system must ensure the Pareto optimum of the production of public goods. Another important condition that must be satisfied is that the
Lindahl tax system should link the tax paid by the individual to the utility he receives. This system promotes fairness. If the tax paid by an
1748:
Under the benefit theory, tax levels are automatically determined, because taxpayers pay proportionately for the government benefits they receive. In other words, the individuals who benefit the most from public services pay the most taxes. Here, two models adopting the benefit approach are
1728:
In modern public-finance literature, a whole economy of the tax system has developed (tax system economics), which can be defined as "the overall management of public revenue of a state or integration grouping's public revenues and expenditures in order to shape smart economic policies that
2236:
Lindahl's pricing runs into big issues. First off, it's tough to spot what folks want and how much they'd pay - these things don't stand out. Also, people might not say what they want to avoid paying, thanks to the "free rider" problem. On top of this, Lindahl’s pricing can seem unfair.
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The advantage of the benefit theory is the direct correlation between revenue and expenditure in a budget. It approximates market behaviour in the allocation procedures of the public sector. Although simple in its application, the benefit theory has difficulties:
2241:
wrong. Let's say there's a choice spot for a TV tower. If you live close, your signal is good; if you're far, it's bad. This means folks near the tower, valuing extra powerlessness, get a better deal, while those away get a worse one because they'd pay more.
1848:, even though there are public goods. It also sets out how efficiency can be achieved in an economy with public goods by using personalized prices. Personalized prices are equal to the individual estimate for the public good and the public good's cost.
2122:
2003:
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The instantaneous loss of utility (as measured by the derivative of the utility function) as a result of taxation should be equal for all taxpayers. This therefore will entail the least aggregate sacrifice (the total sacrifice will be the
1729:
stimulates economic growth and development and safeguards against functional risks for present and future generations." A narrower view of the theory of taxation reduces the system to two issues: who can pay and who can benefit (
991:
2352:
The government can assess how much different consumers are willing to pay for the same amount. If taxpayers have similar taste structures, individuals with the same income will assign the same values to the same
1801:
set at the equivalent of the marginal utility he receives. In that case, everyone will be better off by the provision of the public good and may accordingly agree to be provided with that level of service.
1841:
different prices because some people may value a particular good more than others. The
Lindahl equilibrium price is the resulting amount paid by an individual for his or her share of the public goods.
2347:- taxing benefits would adjust taxes to each taxpayer's demand for public goods. Given the diversity of preferences, a universal tax formula would not be sufficient for all individuals.
1774:, as well as an advisor to the Swedish government and central bank. Lindahl approached the financing of public goods through the lens of individual benefits, ensuring that the total
2053:
1946:
1924:
We assume that there are two goods in an economy: the first one is a “public good,” and the second is “everything else.” The price of the public good can be assumed to be
2375:- In cases where direct fees are costly to impose, a tax on the free product can be used instead of fees. For example, taxes can be used in lieu of tolls on automobiles.
2141:
2039:
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2297:. Taxes paid are seen as a sacrifice by taxpayers, which raises the issues of what the sacrifice of each taxpayer should be and how it should be measured:
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per unit, and overall the economy produces Q* units. This point is called the
Lindahl equilibrium, and the corresponding prices are called Lindahl prices.
2546:
2133:
maximizing. Moreover, in a competitive equilibrium, the marginal cost ratio (price ratio) should be equal to the marginal rate of transformation, i.e.:
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Bowen’s model has more operational significance, since it demonstrates that when social goods are produced under conditions of increasing costs, the
1722:
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straight line across the price axis from this intersection, we get the percentage share for each person that is required to obtain that price.
2359:
income shifts, tax rates will climb fast as they make more. But if they're really sensitive to changes in price, this climb won't be as steep.
2557:
Johansen, L. (1963). Some Notes on the
Lindahl Theory of Determination of Public Expenditures. International Economic Review, 4(3), 346–358.
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The ability-to-pay approach treats government revenue and expenditures separately. Taxes are based on taxpayers’ ability to pay; there is no
1337:
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The total loss of utility as a result of taxation should be equal for all taxpayers (the rich will be taxed more heavily than the poor)
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individual is equivalent to the utility he receives, and if this link is sufficiently good, then it leads to a Pareto optimality.
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2367:- in this case, certain services are provided on a utility basis and consumers are charged fees, user charges, or tolls.
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2547:
https://epgp.inflibnet.ac.in/epgpdata/uploads/epgp_content/S000011EC/P000646/M018993/ET/1516105100ECO_P7_M17_e-text.pdf
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17:
1872:
Considering the demand curve for public goods. With the lower price of public goods, the X will want to consume more.
1706:. Governments at all levels (national, regional and local) need to raise revenue from a variety of sources to finance
2574:
1009:
757:
2509:"From Lindahl's Garden to Global Warming: How Useful is the Lindahl Approach in the Context of Global Public Goods?"
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2487:"Theories of Taxation – Benefit Theory – Cost of Service Theory – Ability to Pay Theory – Proportionate Principle"
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252:
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1332:
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The significance of the
Lindahl equilibrium is that it satisfies Samuelson's rule and is therefore said to be
1618:
577:
46:
2117:{\displaystyle (1-\alpha )\times {\frac {P_{\text{PUBLIC}}}{P_{\text{ELSE}}}}={\text{MRS}}_{\text{PERSON2}}}
1316:
607:
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The principle of convenience can be used to guide the design of the tax structure in the following ways:
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1998:{\displaystyle \alpha \times {\frac {P_{\text{PUBLIC}}}{P_{\text{ELSE}}}}={\text{MRS}}_{\text{PERSON1}}}
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2219:{\displaystyle {\frac {{\text{MC}}_{\text{PUBLIC}}}{{\text{MC}}_{\text{ELSE}}}}=\left={\text{MRT}}}
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Applicable only when beneficiaries can be observed directly (impossible for most public services)
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Taxation in accord with the benefit principle would leave distribution of real incomes unchanged
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1388:
1383:
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It's essential to consider whether the
Lindahl Pareto tax stands as an optimal equilibrium. A
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Pokhriyal, H. C., Prof (2007). Paper No. 7: Theory of Public Finance. Dr Jaswinder Singh.
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The proportional loss of utility as a result of taxation should be equal for all taxpayers
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Equal proportional sacrifice=(U(Y)-U(Y-T))/U(Y), where U(Y)=total utility from y
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Government can neither support the poor nor take steps to stabilize the economy
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the sum of the declared willingness be greater than the cost of the provision
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1723:
The Wealth of Nations#Book V: Of the Revenue of the Sovereign or Commonwealth
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Equal absolute sacrifice=U(Y)-U(Y-T), where y=income and t=tax amount
1785:
The necessary and sufficient conditions for such an equilibrium are:
1106:
1024:
1019:
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700:
511:
438:
128:
1823:
1811:
Allocation of the total expenditure among various goods and services
1782:
of their provision, thereby addressing the number of public goods.
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Turvey, R. (1960). Erik Lindahl. Ekonomisk Tidskrift, 62(1), 5–8.
2403:
Raczkowski, Konrad; Friedrich, Schneider; Węgrzyn, Joanna (2023).
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1900:
1733:). Influential theories have been the ability theory presented by
2130:
2041:
to allow for the price adjustment to the public good. Similarly,
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91:
2014:
rate of substitution deal; the only change is that we multiply
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1094:
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1741:. There is a later version of the benefit theory known as the
1303:
1298:
1293:
1283:
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1253:
1200:
1072:
2432:"Diagrammatic Exposition of a Theory of Public Extpenditure"
2536:
Young, H. P. (1994). (p. 103). Princeton University Press.
1796:
Lindahl was deeply influenced by his professor and teacher
2402:
1919:
1792:
the minimum willingness to pay is positive & non-zero
38:
2385:- means the allocation of revenue collected from taxes.
1770:
was a Swedish economist and professor of economics at
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2027:
1949:
1003:
European Union Common Consolidated Corporate Tax Base
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1997:
2409:. Warsaw: PWN Scientific Publishers. p. 14.
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2610:
2321:Mathematically, the conditions are as follows:
2265:
1679:
2275:It limits the scope of government activities
2331:Equal marginal sacrifice=(dU(Y-T))/(d(Y-T))
2288:
1686:
1672:
1869:following steps: let's examine Figure 1.
1195:Institute on Taxation and Economic Policy
2248:
1931:and the price of everything else can be
1899:
1874:
1855:
1835:
1822:
2506:
2440:University of California, Santa Barbara
1804:Lindahl tries to solve three problems:
14:
2611:
2593:from the original on November 18, 2012
1920:Mathematical representation of Lindahl
2429:
1818:
1737:and the benefit theory developed by
2526:http://www.jstor.org/stable/3438637
24:
2576:Price Theory: an intermediate text
2045:will choose his bundle such that:
1895:
1756:
25:
2630:
2507:Giersch, Thorsten (August 2007).
1852:Lindahl tax and Pareto optimality
1010:Global minimum corporate tax rate
2336:Application of Benefit Principle
2244:
1653:
1641:
475:Base erosion and profit shifting
45:
2579:. South-Western Publishing Co.
2563:
2559:https://doi.org/10.2307/2525312
2129:Now, we have both individuals’
253:Optimal capital income taxation
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2539:
2530:
2518:
2500:
2479:
2454:
2423:
2396:
2232:Limitations of Lindhal’s Model
2069:
2057:
1333:List of countries by tax rates
13:
1:
2389:
2308:Equal proportional sacrifice:
2010:This is just the usual price
758:Natural resources consumption
1908:We can see that X is paying
608:United States as a tax haven
7:
1743:"voluntary exchange" theory
10:
2635:
2266:Advantages and limitations
1912:per unit, and Y is paying
1879:Figure 2: Y's demand curve
1860:Figure 1: X's demand curve
1760:
1708:public-sector expenditures
522:Offshore financial centres
412:Repatriation tax avoidance
2345:A general tax on benefits
2314:Equal marginal sacrifice:
987:Financial transaction tax
77:Property tax equalization
1814:Allocation of tax burden
1808:Extent of state activity
1338:Tax revenue to GDP ratio
997:Currency transaction tax
578:Liechtenstein tax affair
2489:. Economicsconcepts.com
2466:Encyclopædia Britannica
2289:Ability-to-pay approach
2034:{\displaystyle \alpha }
1045:Permanent establishment
1040:Exchange of Information
543:Financial Secrecy Index
194:Medical savings account
2365:Specific utility taxes
2254:
2220:
2118:
2035:
1999:
1905:
1880:
1861:
1828:
940:Vehicle miles traveled
559:Ireland as a tax haven
373:Private tax collection
2462:"Erik Robert Lindahl"
2373:Taxes instead of fees
2252:
2221:
2119:
2036:
2000:
1903:
1878:
1859:
1836:Lindahl's equilibrium
1826:
1753:and the Bowen model.
1715:The Wealth of Nations
613:Panama as a tax haven
565:Ireland v. Commission
533:Conduit and sink OFCs
528:Offshore magic circle
449:Unreported employment
2406:Tax System Economics
2142:
2054:
2025:
1947:
1700:theories of taxation
1609:United Arab Emirates
1351:Individual Countries
1060:Foreign revenue rule
852:Inheritance (estate)
571:Leprechaun economics
2430:Samuelson, Paul A.
1648:Business portal
1343:Tax rates in Europe
1213:Tax Justice Network
1159:Dhammika Dharmapala
662:Airport improvement
470:Transfer mispricing
261:Distribution of Tax
33:Part of a series on
2619:Theory of taxation
2571:Friedman, David D.
2255:
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2114:
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1995:
1906:
1881:
1862:
1829:
1772:Uppsala University
1735:Arthur Cecil Pigou
1249:Eight per thousand
1164:James R. Hines Jr.
1055:European Union FTT
72:Government revenue
18:Theory of taxation
2573:(December 1999).
2416:978-83-01-22663-3
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1731:Benefit principle
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1219:Tax Policy Center
962:Negative (income)
738:Environmental tax
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538:Financial centres
358:Tax investigation
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164:Tax harmonization
16:(Redirected from
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1030:Tax equalization
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947:Corporate profit
583:Luxembourg Leaks
517:Corporate havens
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27:Taxation process
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1827:Lindahl's model
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1757:Lindahl's model
1749:discussed: the
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1117:Free-trade zone
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353:Tax preparation
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2287:
2286:
2285:
2282:
2279:
2276:
2267:
2264:
2246:
2243:
2233:
2230:
2229:
2228:
2227:
2226:
2210:
2206:
2195:
2185:
2179:
2175:
2127:
2126:
2125:
2124:
2101:
2090:
2080:
2074:
2071:
2068:
2065:
2062:
2059:
2030:
2017:
2012:ratio/marginal
2008:
2007:
2006:
2005:
1982:
1971:
1961:
1955:
1952:
1934:
1927:
1921:
1918:
1897:
1894:
1866:Pareto optimal
1853:
1850:
1837:
1834:
1820:
1817:
1816:
1815:
1812:
1809:
1794:
1793:
1790:
1758:
1755:
1726:
1725:
1717:(1776) wrote:
1713:Adam Smith in
1694:
1693:
1691:
1690:
1683:
1676:
1668:
1665:
1664:
1663:
1662:
1650:
1635:
1634:
1629:
1628:
1627:
1626:
1621:
1616:
1614:United Kingdom
1611:
1606:
1601:
1596:
1591:
1586:
1581:
1576:
1571:
1566:
1561:
1556:
1551:
1546:
1541:
1536:
1531:
1526:
1521:
1516:
1511:
1506:
1501:
1496:
1491:
1486:
1481:
1476:
1471:
1466:
1461:
1456:
1451:
1446:
1441:
1436:
1431:
1426:
1421:
1416:
1411:
1406:
1401:
1396:
1391:
1386:
1381:
1376:
1371:
1366:
1361:
1353:
1352:
1348:
1347:
1346:
1345:
1340:
1335:
1327:
1326:
1320:
1315:
1314:
1311:
1310:
1307:
1306:
1301:
1296:
1291:
1286:
1281:
1276:
1271:
1266:
1261:
1256:
1251:
1246:
1240:
1235:
1234:
1231:
1230:
1225:
1224:
1223:
1222:
1216:
1210:
1207:Tax Foundation
1204:
1198:
1189:
1188:
1184:
1183:
1182:
1181:
1179:Gabriel Zucman
1176:
1171:
1166:
1161:
1156:
1154:Mihir A. Desai
1148:
1147:
1141:
1138:
1137:
1134:
1133:
1130:
1129:
1124:
1119:
1114:
1109:
1104:
1103:
1102:
1097:
1087:
1082:
1076:
1071:
1070:
1067:
1066:
1063:
1062:
1057:
1052:
1047:
1042:
1037:
1032:
1027:
1022:
1017:
1015:Robin Hood tax
1012:
1007:
999:
994:
989:
983:
978:
977:
974:
973:
970:
969:
964:
959:
954:
952:Excess profits
949:
944:
943:
942:
937:
932:
923:
918:
904:
899:
894:
889:
884:
879:
874:
869:
864:
859:
854:
849:
844:
839:
837:Gross receipts
834:
829:
824:
819:
818:
817:
812:
807:
802:
797:
792:
787:
777:
776:
775:
770:
765:
760:
755:
750:
745:
735:
730:
729:
728:
723:
718:
713:
708:
703:
698:
688:
687:
686:
676:
675:
674:
669:
664:
654:
649:
644:
639:
633:
628:
627:
624:
623:
618:
617:
616:
615:
610:
605:
600:
595:
590:
588:Offshore Leaks
585:
580:
575:
574:
573:
568:
553:
552:
551:Major examples
548:
547:
546:
545:
540:
535:
530:
525:
519:
514:
506:
505:
501:
500:
499:
498:
493:
488:
486:Dutch Sandwich
483:
478:
472:
467:
459:
458:
454:
453:
452:
451:
446:
441:
436:
431:
426:
424:Tax resistance
421:
416:
415:
414:
401:
400:
394:
389:
388:
385:
384:
381:
380:
375:
370:
365:
360:
355:
350:
345:
340:
335:
330:
328:Taxable income
325:
323:Tax assessment
320:
315:
309:
304:
303:
300:
299:
294:
293:
292:
291:
286:
281:
276:
271:
263:
262:
258:
257:
256:
255:
250:
245:
240:
235:
230:
225:
217:
216:
215:General Theory
210:
205:
204:
201:
200:
197:
196:
191:
186:
184:Representation
181:
176:
171:
166:
161:
156:
151:
146:
141:
136:
131:
126:
121:
116:
111:
106:
105:
104:
94:
89:
84:
79:
74:
68:
63:
62:
59:
58:
51:
50:
42:
41:
35:
34:
26:
9:
6:
4:
3:
2:
2631:
2620:
2617:
2616:
2614:
2592:
2588:
2582:
2578:
2577:
2572:
2566:
2560:
2554:
2548:
2542:
2533:
2527:
2521:
2510:
2503:
2488:
2482:
2467:
2463:
2457:
2442:
2441:
2433:
2426:
2418:
2412:
2408:
2407:
2399:
2395:
2384:
2383:
2379:
2378:
2374:
2371:
2370:
2366:
2363:
2362:
2357:
2356:
2351:
2350:
2346:
2343:
2342:
2341:
2330:
2327:
2324:
2323:
2322:
2315:
2312:
2309:
2306:
2303:
2300:
2299:
2298:
2296:
2283:
2280:
2277:
2274:
2273:
2272:
2263:
2260:
2253:Bowen's model
2251:
2245:Bowen's model
2242:
2238:
2208:
2204:
2193:
2183:
2177:
2173:
2138:
2137:
2136:
2135:
2134:
2132:
2099:
2088:
2078:
2072:
2066:
2063:
2060:
2050:
2049:
2048:
2047:
2046:
2044:
2028:
2020:
2013:
1980:
1969:
1959:
1953:
1950:
1943:
1942:
1941:
1940:
1939:
1937:
1930:
1917:
1915:
1911:
1902:
1893:
1889:
1885:
1877:
1873:
1870:
1867:
1858:
1849:
1847:
1842:
1833:
1825:
1813:
1810:
1807:
1806:
1805:
1802:
1799:
1798:Knut Wicksell
1791:
1788:
1787:
1786:
1783:
1781:
1780:marginal cost
1777:
1773:
1769:
1764:
1754:
1752:
1746:
1744:
1740:
1736:
1732:
1724:
1720:
1719:
1718:
1716:
1711:
1709:
1705:
1701:
1689:
1684:
1682:
1677:
1675:
1670:
1669:
1667:
1666:
1661:
1651:
1649:
1644:
1639:
1638:
1637:
1636:
1625:
1622:
1620:
1619:United States
1617:
1615:
1612:
1610:
1607:
1605:
1602:
1600:
1597:
1595:
1592:
1590:
1587:
1585:
1582:
1580:
1577:
1575:
1572:
1570:
1567:
1565:
1562:
1560:
1557:
1555:
1552:
1550:
1547:
1545:
1542:
1540:
1537:
1535:
1532:
1530:
1527:
1525:
1522:
1520:
1517:
1515:
1512:
1510:
1507:
1505:
1502:
1500:
1497:
1495:
1492:
1490:
1487:
1485:
1482:
1480:
1477:
1475:
1472:
1470:
1467:
1465:
1462:
1460:
1457:
1455:
1452:
1450:
1447:
1445:
1442:
1440:
1437:
1435:
1432:
1430:
1427:
1425:
1422:
1420:
1417:
1415:
1412:
1410:
1407:
1405:
1402:
1400:
1397:
1395:
1392:
1390:
1387:
1385:
1382:
1380:
1377:
1375:
1372:
1370:
1367:
1365:
1362:
1360:
1357:
1356:
1355:
1354:
1350:
1349:
1344:
1341:
1339:
1336:
1334:
1331:
1330:
1329:
1328:
1325:All Countries
1324:
1323:
1318:
1313:
1312:
1305:
1302:
1300:
1297:
1295:
1292:
1290:
1287:
1285:
1282:
1280:
1279:Tolerance tax
1277:
1275:
1272:
1270:
1267:
1265:
1262:
1260:
1257:
1255:
1252:
1250:
1247:
1245:
1242:
1241:
1238:
1233:
1232:
1220:
1217:
1214:
1211:
1208:
1205:
1202:
1199:
1196:
1193:
1192:
1191:
1190:
1186:
1185:
1180:
1177:
1175:
1172:
1170:
1167:
1165:
1162:
1160:
1157:
1155:
1152:
1151:
1150:
1149:
1145:
1144:
1136:
1135:
1128:
1125:
1123:
1120:
1118:
1115:
1113:
1110:
1108:
1105:
1101:
1098:
1096:
1093:
1092:
1091:
1088:
1086:
1083:
1081:
1078:
1077:
1074:
1069:
1068:
1061:
1058:
1056:
1053:
1051:
1048:
1046:
1043:
1041:
1038:
1036:
1033:
1031:
1028:
1026:
1023:
1021:
1018:
1016:
1013:
1011:
1008:
1005:
1000:
998:
995:
993:
990:
988:
985:
984:
981:
980:International
976:
975:
968:
965:
963:
960:
958:
955:
953:
950:
948:
945:
941:
938:
936:
933:
931:
927:
924:
922:
919:
917:
914:
913:
912:
908:
905:
903:
900:
898:
895:
893:
890:
888:
885:
883:
882:Resource rent
880:
878:
875:
873:
870:
868:
865:
863:
860:
858:
855:
853:
850:
848:
845:
843:
840:
838:
835:
833:
830:
828:
825:
823:
820:
816:
813:
811:
808:
806:
803:
801:
798:
796:
793:
791:
788:
786:
783:
782:
781:
778:
774:
771:
769:
766:
764:
761:
759:
756:
754:
751:
749:
746:
744:
741:
740:
739:
736:
734:
731:
727:
724:
722:
719:
717:
714:
712:
709:
707:
704:
702:
699:
697:
694:
693:
692:
689:
685:
682:
681:
680:
679:Capital gains
677:
673:
670:
668:
665:
663:
660:
659:
658:
655:
653:
650:
648:
645:
643:
640:
638:
635:
634:
631:
626:
625:
614:
611:
609:
606:
604:
601:
599:
598:Panama Papers
596:
594:
591:
589:
586:
584:
581:
579:
576:
572:
569:
567:
566:
562:
561:
560:
557:
556:
555:
554:
550:
549:
544:
541:
539:
536:
534:
531:
529:
526:
523:
520:
518:
515:
513:
510:
509:
508:
507:
503:
502:
497:
494:
492:
489:
487:
484:
482:
479:
476:
473:
471:
468:
466:
465:Tax inversion
463:
462:
461:
460:
456:
455:
450:
447:
445:
442:
440:
437:
435:
432:
430:
427:
425:
422:
420:
417:
413:
410:
409:
408:
407:Tax avoidance
405:
404:
403:
402:
398:
397:
392:
391:Noncompliance
387:
386:
379:
376:
374:
371:
369:
368:Tax collector
366:
364:
361:
359:
356:
354:
351:
349:
348:Tax residence
346:
344:
341:
339:
336:
334:
331:
329:
326:
324:
321:
319:
318:Revenue stamp
316:
314:
311:
310:
307:
302:
301:
290:
287:
285:
282:
280:
277:
275:
272:
270:
267:
266:
265:
264:
260:
259:
254:
251:
249:
246:
244:
241:
239:
236:
234:
233:Tax incidence
231:
229:
228:Excess burden
226:
224:
221:
220:
219:
218:
214:
213:
208:
203:
202:
195:
192:
190:
187:
185:
182:
180:
177:
175:
172:
170:
167:
165:
162:
160:
157:
155:
154:Tax incentive
152:
150:
149:Tax advantage
147:
145:
142:
140:
137:
135:
132:
130:
127:
125:
122:
120:
117:
115:
112:
110:
109:Tax threshold
107:
103:
100:
99:
98:
95:
93:
90:
88:
85:
83:
80:
78:
75:
73:
70:
69:
66:
61:
60:
57:
56:fiscal policy
54:An aspect of
53:
52:
48:
44:
43:
40:
37:
36:
32:
31:
19:
2597:November 23,
2595:. Retrieved
2575:
2565:
2553:
2541:
2532:
2520:
2502:
2491:. Retrieved
2481:
2470:. Retrieved
2468:. 1960-01-06
2456:
2444:. Retrieved
2438:
2425:
2405:
2398:
2380:
2372:
2364:
2344:
2339:
2320:
2313:
2307:
2301:
2295:quid pro quo
2294:
2292:
2269:
2256:
2239:
2235:
2128:
2042:
2015:
2011:
2009:
1932:
1925:
1923:
1913:
1909:
1907:
1890:
1886:
1882:
1871:
1863:
1843:
1839:
1830:
1803:
1795:
1784:
1768:Erik Lindahl
1766:
1751:Lindal model
1747:
1739:Erik Lindahl
1727:
1714:
1712:
1699:
1697:
1579:South Africa
1174:Joel Slemrod
842:Hypothecated
810:Sugary drink
684:Expatriation
563:
481:Double Irish
444:Black market
289:Proportional
247:
238:Laffer curve
223:Price effect
2353:quantities.
1914:P⋅60%
1910:P⋅40%
1763:Lindahl tax
1594:Switzerland
1559:Philippines
1534:New Zealand
1529:Netherlands
1169:Ronen Palan
907:User charge
726:Value-added
691:Consumption
603:Swiss Leaks
491:Single Malt
429:Tax shelter
419:Tax evasion
378:Tax farming
363:Tax shelter
279:Progressive
243:Optimal tax
144:Tax amnesty
139:Tax holiday
97:Tax bracket
82:Tax revenue
2493:2012-08-27
2472:2012-08-27
2446:August 27,
2390:References
2382:Earmarking
1761:See also:
1504:Kazakhstan
1389:Bangladesh
1384:Azerbaijan
1317:By country
1274:Temple tax
1244:Church tax
1127:ATA Carnet
1112:Free trade
1107:Tariff war
1035:Tax treaty
916:Congestion
857:Land value
748:Eco-tariff
716:Television
672:Solidarity
652:Ad valorem
512:Tax havens
343:Tax shield
338:Tax refund
306:Collection
284:Regressive
159:Tax reform
2073:×
2067:α
2064:−
2029:α
1954:×
1951:α
1702:exist in
1584:Sri Lanka
1549:Palestine
1509:Lithuania
1474:Indonesia
1459:Hong Kong
1379:Australia
1369:Argentina
1237:Religious
1025:Spahn tax
1020:Tobin tax
872:Pigouvian
790:Cigarette
763:Severance
696:Departure
504:Locations
457:Corporate
439:Smuggling
207:Economics
129:Tax shift
124:Deduction
114:Exemption
2613:Category
2591:Archived
2043:Person 2
1698:Several
1604:Tanzania
1569:Portugal
1544:Pakistan
1424:Colombia
1404:Bulgaria
1269:Leibzoll
1146:Academic
1139:Research
957:Windfall
897:Turnover
877:Property
827:Georgist
773:Stumpage
768:Steering
753:Landfill
733:Dividend
657:Aviation
647:Per unit
642:Indirect
333:Tax lien
269:Tax rate
248:Theories
102:Flat tax
65:Policies
39:Taxation
2317:least).
2131:utility
2110:PERSON2
1991:PERSON1
1624:Uruguay
1524:Namibia
1519:Morocco
1484:Ireland
1464:Iceland
1449:Germany
1439:Finland
1434:Denmark
1429:Croatia
1374:Armenia
1364:Algeria
1359:Albania
1006:(CCCTB)
867:Payroll
822:General
815:Tobacco
785:Alcohol
721:Tourist
667:Landing
399:General
134:Tax cut
92:Tax law
2583:
2413:
2188:PUBLIC
2155:PUBLIC
2083:PUBLIC
2018:PUBLIC
1964:PUBLIC
1928:PUBLIC
1599:Taiwan
1589:Sweden
1574:Russia
1564:Poland
1539:Norway
1489:Israel
1454:Greece
1444:France
1414:Canada
1399:Brazil
1394:Bhutan
1289:Kharaj
1197:(ITEP)
1100:Export
1095:Import
1090:Tariff
1080:Custom
967:Wealth
892:Surtax
887:Single
862:Luxury
847:Income
780:Excise
743:Carbon
637:Direct
524:(OFCs)
477:(BEPS)
189:Unions
119:Credit
2512:(PDF)
2435:(PDF)
1514:Malta
1499:Japan
1494:Italy
1469:India
1419:China
1304:Zakat
1299:Nisab
1294:Khums
1284:Jizya
1259:Tithe
1254:Teind
1215:(TJN)
1201:Oxfam
1073:Trade
992:ATTAC
711:Stamp
706:Sales
701:Hotel
630:Types
2599:2012
2581:ISBN
2448:2012
2411:ISBN
2198:ELSE
2167:ELSE
2093:ELSE
1974:ELSE
1935:ELSE
1554:Peru
1479:Iran
1221:(US)
1209:(US)
1203:(UK)
1085:Duty
935:Toll
930:GNSS
926:Road
921:Fuel
832:Gift
800:Meat
496:CAIA
274:Flat
2213:MRT
2105:MRS
2021:by
1986:MRS
1409:BVI
911:fee
902:Use
805:Sin
795:Fat
2615::
2589:.
2464:.
2437:.
2162:MC
2150:MC
1938::
1745:.
1710:.
2601:.
2514:.
2496:.
2475:.
2450:.
2419:.
2209:=
2205:]
2194:P
2184:P
2178:[
2174:=
2100:=
2089:P
2079:P
2070:)
2061:1
2058:(
2016:P
1981:=
1970:P
1960:P
1933:P
1926:P
1687:e
1680:t
1673:v
928:/
909:/
20:)
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