The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...

Though electronic commerce has created immense opportunities for the trade, it has given rise to various challenges with respect to levy of tax on cross border digital transactions. It was important to arrive at a common solution for taxing digital economy by all the countries involved and thus...

The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...

We present a general-equilibrium behavioural microsimulation model designed to assess long-run macroeconomic, fiscal and social consequences of reforms to the tax and transfer system. The behaviour of labour supply is assessed along both the extensive and intensive margins, by merging the...

The current pilot reform in China based on the merger of the business tax applied to the supply of services and the value added tax (VAT) on the supply of goods has attracted considerable attention abroad. Much discussion has focused on the details of tax rules and policies behind the pilot...

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also their distributional impacts: that is, their impacts on different segments of the population. Such evidence can promote a more equitable and...