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Full-Text Articles in Taxation

The Ethics Of Tax Evasion: A Quantitative Study Of French Bba Students, Dylan Kissane, Yuriy Barabantsev Dec 2010

The Ethics Of Tax Evasion: A Quantitative Study Of French Bba Students, Dylan Kissane, Yuriy Barabantsev

Dylan Kissane

The subject of ethical action in business has taken on special significance in recent years. With the business world rocked by ethical lapses and associated scandals at Enron, WorldCom and Tyco in the early part of the decade and then, in a time of global financial crisis, stunned again by multi-billion dollar frauds such as that at Société Générale, there is a new push to study the ethical and unethical behaviour of business people and future business people. While business schools have long been lauded for their preparation of students for the rigours of the world of business, finance and …


Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main Oct 2010

Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main

Scholarship and Professional Work - Business

Many economics texts introduce their analysis of negative externalities by examining a tax on the output of polluting firms, sometimes called a "simple Pigovian tax," often pointing out that taxing pollution directly is superior to taxing output and proceeding to discuss an emission tee as an alternative. They do not show how and why an emission fee is more efficient than an output tax. This note presents a numerical example allowing comparison of the welfare effects of the two approaches, as well as showing why simply reducing the pollution intensity of polluters' output would be inferior to an emission fee.


Ua37/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board Apr 2010

Ua37/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board

Faculty/Staff Personal Papers

Question and answers from Ben Bernanke's appearance before the Joint Economic Committee as distributed to members of the St. Louis Federal Reserve Board.