The Behavioral Elasticity of Tax Revenue

DJ Hemel, DA Weisbach - Journal of Legal Analysis, 2021 - academic.oup.com
This article presents a measure of the efficiency consequences of changes to tax policies
that inform a wide range of tax law debates. Building upon recent extensions to the “elasticity …

[PDF][PDF] Benefits and values of state lg tax simplification for governments, businesses, and taxpayers

R Kao, J Lee - BENEFITS, 2021 - taxsimplecenter.net
Taxpayers, businesses, and governments prefer efficient and simple tax systems. This paper
provides benefits and values by comparing existing state tax systems and their linear and …

[PDF][PDF] Benefits and Values of the LG Tax Simplification for Federal Government, Companies and Taxpayers

R Kao, J Lee - Journal of Business and Economics, 2022 - taxsimplecenter.net
Taxpayers and companies prefer a simple and efficient federal tax system. This paper
provides benefits and values by comparing existing federal tax calculation system and its …

[PDF][PDF] Benefits and Values of the State LG Tax Simplification for State Governments, Businesses, and Taxpayers

R Kao, J Lee - taxsimplecenter.net
Taxpayers, businesses, and governments prefer efficient and simple tax systems. This paper
provides benefits and values by comparing existing state tax systems and their linear and …

[PDF][PDF] Benefits and Values of the LG Tax Simplification for State Governments, Companies and Taxpayers

R Kao, J Lee - taxsimplecenter.net
Taxpayers and state governments prefer efficient and simple tax calculation systems. This
paper provides benefits by comparing existing state tax calculation systems and their linear …