Thanatology and economics: the behavioral economics of death

Article Abstract:

The evidence from psychology and economics focusing the issue of the denial of death is presented and a model addressing its economic implications for the impact of estate and gift taxes are discussed. It is revealed that people forgo a significant amount of tax saving by postponing passing along their wealth to the next generation.

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Toward a consumption tax, and beyond

Article Abstract:

The imposition of tax based on consumption or income is debated. The United States federal tax system, which considers both the factors, is discussed.

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Putting firms into optimal tax theory

Article Abstract:

The role of firms in optimizing of tax code with relation to value added tax is presented.

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