Now showing items 1-10 of 10

  • Announcement or contribution: the relative efficiency of manipulated Lindahl mechanisms 

    Myles, Gareth D.; Hashimzade, Nigar (Blackwells, 2009)
    The private provision mechanism is individually incentive compatible but inefficient. The Lindahl mechanism is efficient but not incentive compatible. We analyze the outcome of the manipulated Lindahl mechanism. When the ...
  • The benefits of costly voting 

    Chakravarty, Surajeet; Kaplan, Todd R.; Myles, Gareth D. (University of Exeter Business School, 2010-02)
    We present a costly voting model in which each voter has a private valuation for their preferred outcome of a vote. When there is a zero cost to voting, all voters vote and hence all values are counted equally regardless ...
  • The consequences of Zakat for capital accumulation 

    Ali, D.H. Norulazidah P.H. Omar; Myles, Gareth D. (Wiley-Blackwell, 2010-08)
    The payment of zakat by the owners of wealth is one of the five pillars of Islam. Many countries operate with no enforcement of the obligation to pay, making zakat a form of voluntary redistribution. We analyze how zakat ...
  • The definition, measurement, and evaluation of tax expenditures and tax reliefs 

    Myles, Gareth D.; Hashimzade, Nigar; Heady, Chris; Oats, Lynne; Scharf, Kimberley; Yousefi, Hana (National Audit Office, 2014-06)
    Tax reliefs and tax expenditures are two closely related and overlapping concepts. The distinction between tax reliefs and tax expenditures is a subtle one and can only be clear after careful description of the two concepts. ...
  • Individually rational trade union membership 

    Bulkley, George; Myles, Gareth D. (Elsevier (North-Holland), 2001)
  • The marginal cost of public funds in growing economies 

    Hashimzade, Nigar; Myles, Gareth D. (Association pour le développement de la recherché en économie et en statistique, 2014-06)
    The marginal cost of public funds (MCF) measures the cost to the economy of raising government revenue. The MCF can be used to guide reform of the tax system and to determine an efficient level of government expenditure. ...
  • On the membership of decision making committees 

    Bulkley, George; Pearson, Bernard; Myles, Gareth D. (Springer, 2001-01)
    The decision of a committee is determined jointly by the votingprocess it adopts and the composition of its membership. The paper analyses the process through which committee members emerge from the eligiblepopulation and ...
  • Risk-Based Audits in a Behavioral Model 

    Myles, Gareth D.; Hashimzade, Nigar (Sage, 2015)
    The tools of predictive analytics are widely used in the analysis of large data sets to predict future patterns in the system. In particular, predictive analytics is used to estimate risk of engaging in certain behaviour. ...
  • Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance 

    Hashimzade, Nigar; Myles, Gareth D.; Page, Frank; Rablen, Matthew D. (Elsevier, 2014)
    The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network. It develops a model in which taxpayers possess a range of individual characteristics ...
  • Structure of the optimal income tax in the quasi-linear model 

    Hashimzade, Nigar; Myles, Gareth D. (International Association for Economic Theory, 2007-03)
    Existing numerical characterizations of the optimal income tax have been based on a limited number of model specifications. As a result, they do not reveal which properties are general. We determine the optimal tax in the ...