, taxation, intergenerational equity and social welfare. Societies face long-term phenomena, such as demographic change and … efficiency and equity effects of tax smoothing, and potential new effects of population ageing on labour productivity …

This paper derives analytical expressions for aggregate personal income tax revenue obtained from a multi-schedular and … multi-regional personal income tax system, with revenue divided among central and regional governments. Aggregate income tax … the sources of revenue differences among regions. The approach is applied to the tax structure in Spain, and the effects …

This paper considers the implications for personal income tax and Goods and Services Tax (GST) revenues of population … dependence of income tax and GST revenues on pension choices. Without changes in New Zealand Superannuation (NZS), its cost is …

the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and … summary measures is complicated by the role of the aggregate tax ratio, in addition to the re-ranking that can occur in the … larger period framework. Some tax structures are found to increase in progressivity, while others show less progressivity, as …

the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and … summary measures is complicated by the role of the aggregate tax ratio, in addition to the re‐ranking that can occur in the … larger period framework. Some tax structures are found to increase in progressivity, while others show less progressivity, as …

effects and 'excess burden' of income taxation, and considers the role of the elasticity in 'optimal' tax rates and … wealth of literature. Combining original empirical research with rigorous theoretical modelling of tax revenue and optimal … tax policy, this innovative study examines the complexities and new methods of estimating the elasticity of taxable income …