Governments worldwide cannot collect the required tax revenue for their planned activities.
This study aims to assess how inefficient VAT audit function and related factors affect tax …

We here examine the frequent claim that an increase in the tax base and a decrease in tax
evasion will compensate for a loss in tax revenues caused by a lower tax level. Using a …

This paper empirically explores the revenue-maximizing corporate income tax rate for
Turkey by using annual time-series data for the period from 1980 to 2019. Overall, we …

The gold standard for informing policy makers is when theory, model results, and
observations tell a similar story. Some estimated economic effects influence policy but are …

The rational functioning of the tax system is a significant problem for any state. Evaluation of
the tax system performance is usually carried out considering interest only of one part–either …

The aim of this study is to verify the presence of a negative link between the size of tax
evasion and economic growth and whether this possible link is stronger in the countries with …

This article provides an agnostic, historical review of taxation and economic growth. It
critically evaluates how the relationship between the two has evolved throughout modern …

The classical backward bending of the labor supply curve has been extended to the case of
the inverted S-shaped labor supply curve during the last three decades. According to this …

Este artículo, basado en la hipótesis de la “Curva de Laffer,” estudia el tipo impositivo
marginal superior óptimo de las rentas de más 150.000 euros anuales para las …

Los gobiernos son responsables de impulsar el crecimiento económico y el bienestar de los
ciudadanos. Para financiar el gasto social y las inversiones en infraestructura para lograr el …