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This dissertation addresses questions on tax and efficiency. In particular, the main research question in essay one is: what is the impact of state and local taxes as well as expenditure policies on the level, growth, and ratio of high wage workers in U.S. In particular, this essay tries to identify whether interstate differences in state-local level fiscal policies are the main driving force to attract high wage workers or not. Based on Roback (1982) and Epple-Plat’s (1998) model, a theoretical model in presented in which the relationship appears as ambiguous. Empirically, current population survey (CPS) data is used to find out the impact of tax policies. In CPS data, I define high wage workers as one who has earnings greater than 75 percentile of U.S wage distribution. Additionally, Occupational Employment Statistics (published by Bureau of Labor Statistics) is used in which I characterize high wage workers as one who has wages greater than 75 percentiles of all workers in each occupation in the U.S. I include total number of high wage workers, growth of high wage workers, and ratio of high wage to total number of workers in the analysis and examine how fiscal policies affect different forms of high wage workers. The results show that state –local taxes are not the major factors to attract high wage workers although expenditure policies have a positive impact in some cases. I also check the validity of the results by incorporating different time periods, sets of high wage growing states, and various other ways in order to define high wage workers. All the results are consistent with the main findings. Essay two analyzes the impact of enforcement on tax evasion in U.S. Due to declining budget for enforcement in U.S, the tendency to evade taxes has gone up over the years. Recent data from Internal Revenue Service (IRS) reveals that tax evasion costs the Federal Government $458 billion between 2008 through 2010. This suggests that strong enforcement policies, as well as a rise, in the budget for enforcement are needed in U.S. I use original Allingham-Sandmo (1972) model in which they found a positive relationship between audit or enforcement and tax compliance. Using Individual Tax Model Data File for 2008 and annual state level data from 1980 to 2014, this paper finds that enforcement has a significant impact on tax compliance. There is a possibility that individuals may respond differently at various levels of income. Here I provide evidence that individual’s responses vary at different stages of income. Furthermore, state level annual data indicates that higher level of enforcement expenditure does decrease the likelihood to avoid taxes. Essay three uses the same theoretical model to examine the impact of sales tax evasion on macroeconomic indicators for a developing country Pakistan. The performance of Pakistan in terms of tax collection is very poor and the government is trying to minimize the loss from tax evasion by incorporating a VAT type general sales tax. Using a computable general equilibrium model, this essay explores the link between sales tax rate, tax gap in sales tax and enforcement level, evasion, and observe the consequences of the evasion on macroeconomic factors. In particular, we run two simulations in which the base case incorporates sales tax evasion of 25 percent and the modified case includes full compliance of the general sales tax. The outcome indicates an increase in Real GNP growth rate, Tax-GDP ratio, and a reduction in the budget deficit.

Access to land refers to the ability to use land and other natural resources, to control the resources and to transfer the rights to the land and take advantage of other opportunities. Rural poor people depend on agriculture and related activities for their livelihoods, but the majority have limited access to land. This makes agriculture a difficult solution to poverty for people who have few assets and limited alternative ways of making an income. There are compelling reasons for ensuring that rural poor people have secure access to land. It makes possible greater agricultural productivity and food security, economic growth in rural areas, increased family incomes and more-sustainable land use. It also contributes to conflict prevention and helps reduce migration to urban centres. Access to land also empowers rural poor people, strengthens networks that give them a voice and contributes to a more participatory political culture. Access to land and land tenure security are at the heart of all rural societies and agricultural economies. Having land, controlling it and using it are critical dimensions of rural livelihoods, and determine rural wealth and rural poverty. Bangladesh is one of the low-income economies in the world, and poverty is a major challenge in the country. Despite the fact that, over the years, poverty in Bangladesh has been reduced, the extent and depth of poverty remain to be very acute in Bangladesh. In particular, rural poverty remains to be very high. Access to land has often been considered to be a major determinant of poverty in many developing countries. The objective of this research is to conduct a detailed in-depth country assessment and analysis of the land related issues in Bangladesh, addressing poor people's access to land and other natural resources, including common property resources, and tenurial security, particularly that of vulnerable and indigenous groups.