High labor tax wedges and slow formal employment growth have combined to make labor tax reform an important economic … tax reform. The analysis was undertaken before the social contribution reforms that were introduced as part of the 2008 … the reduced tax will be captured by workers through higher wages rather than by employers through lower labor costs. As a …

groups over group-specific targeted benefits financed by generalized taxation. These models predict that governments …-that of populist pressure on political parties to spend more on the general public good, financed by costly income taxation …

either compensated or uncompensated measures of the marginal cost of funds can be used to evaluate the costs of taxation …