gains from structural tax reform. Restructuring Social Security to greatly enhance marginal benefit-tax linkage may be …This paper examines the efficiency gains from linking marginal Social Security benefits to marginal Social Security … suggest that the average marginal income tax rate is roughly 27 percent (Barro and Sahaskul (1983)). If marginal OASI payroll …

We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13. The reform increased the tax … literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. …

tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a … series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax reform …This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income …

, the constitutional risks for a wealth tax or related accrual-income tax reform should be minimal … tax or related accrual-income tax reforms should generally be held constitutional, unconstitutional, or whether specific … tax reform that should survive constitutional scrutiny regardless of how the Supreme Court might ultimately rule on the …

tax reform of 2005 creates a useful opportunity to measure this behaviour, since it involves exogenous variation in the … 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income …

reform appears to be particularly suitable for analysing the effect of separating labour and capital income tax bases. The …Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of … implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how …

We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13. The reform increased the tax … literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. …