Tax policy is a system of governmental principles and rules that establishes the tax structure, rates, and collection procedures to achieve specified fiscal and macroeconomic objectives.
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Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations
A Contribution to the Theory of Taxation
Frank Plumpton Ramsey · The Economic Journal · 1927 · 2.9K citations
Capital Theory and Investment Behavior
Dale W. Jorgenson · American Economic Review · 1963 · 2.1K citations
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National Bureau of Economic Research
Cambridge, United States
83 h-index
404 publications
37.6K citations
International Monetary Fund
Washington D.C., United States
54 h-index
298 publications
15.2K citations
Ifo Institute for Economic Research
Munich, Germany
52 h-index
265 publications
11.4K citations
University of Michigan
Ann Arbor, United States
44 h-index
136 publications
8.4K citations
Institute for Fiscal Studies
London, United Kingdom
44 h-index
149 publications
12.4K citations
University of California, Berkeley
Berkeley, United States
43 h-index
133 publications
18.1K citations
Centre for Economic Policy Research
London, United Kingdom
40 h-index
108 publications
6.3K citations
University of Chicago
Chicago, United States
39 h-index
84 publications
7K citations
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Venues
- Journal of Public Economics
321 publications · 43.3K citations
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- SSRN Electronic Journal
Repository · 869 publications · 29.1K citations
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- National Tax Journal
NTJ · 360 publications · 19.9K citations
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- American Economic Review
101 publications · 21.7K citations
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- International Tax and Public Finance
120 publications · 6.9K citations
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See also Tax Policy | |
|---|---|
Policy Objectives | Economic Growth Regulation Revenue Management Resource Allocation Tax Efficiency Distributive Justice |
Tax Instruments | |
Distributional Effects | Tax Progressivity Distributive Justice Redistribution Politics Functional Income Distribution |
Economic Incentives | Optimal Taxation Tax Planning Behavioral Economics Social Norms Information Economics Prospect Theory Mental Accounting Theory Taxpayer Segmentation |
Administrative Design | Tax Administration Taxpayer Registration Tax Administration Accountability Digital Public Administration Online Reporting Systems Automated Audit Evidence |