This paper analyzes the e¤ectiveness of the tax and transfer systemsin the European Union and the US to act as an automatic stabilizer in the currenteconomic crisis. We …nd that automatic stabilizers absorb 38 per cent of a propor-tional income shock in the EU, compared to 32 per cent in the...

As the link between tax compliance and tax morale is found to be robust,finding the determinants of tax morale can help to understand and fight taxevasion. In this paper we analyze the effect of progressive taxation on taxmorale in a cross-country approach - which has not been investigated...

In recent Creation-Dates tax havens and offshore financial centres have come under increasing political pressure to cooperate with other countries in matters of taxation and efforts to crowd back tax evasion and avoidance. As a result many tax havens have signed tax information exchange...

In recent years tax havens and offshore financial centres have come under increasing political pressure to cooperate with other countries in matters of taxation and efforts to crowd back tax evasion and avoidance. As a result many tax havens have signed tax information exchange agreements...