foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15 …% for American equities and extended this tax relief only to foreign corporations from a subset of countries. This paper … changed tax evasion behavior. …

Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address … reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … more revenue from the Goods and Services Tax. The report also advises caution in some recent welfare-reform proposals, and …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to … underprovision. A large parameter range exists for which a move from individual to joint taxation improves the welfare of both … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. …

involving private-sector job placement (the “Wisconsin” programme) and an earned-income tax credit. Also, there is increased …. Microeconomic simulations of taxes and benefits suggest room for augmenting these policies with adjustments to benefits and tax … of tax breaks on pensions. This Working Paper relates to the 2010 OECD Economic Survey of Israel (www …

In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous … corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services …. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro …

for progressive wage taxes (with flat capital taxation) versus a flat income tax in the long run. The welfare effects are …The progressivity of the tax system has a potentially large disincentive effect on human capital accumulation. It is … important topic. I build on their work a) by accounting for the tax system when estimating the model, b) by performing welfare …

We use micro data from the U.S. Internal Revenue Service to document how Federal Income tax liabilities vary with … children. We also provide multiple parametric estimates of tax functions for use in applied work in macroeconomics and public …

I examine the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax rates changed … tax reform of 1990–1991 and find that in response to a compensated fall in one spouse's tax rate, each spouse's earnings … variation in each spouse's tax rate is unavailable. I find that standard econometric specifications may produce substantially …

This paper studies the effect of top tax rates on inventors' mobility since 1977. We put special emphasis on "superstar … Patent Offices to track inventors' locations over time and combine it with international effective top tax rate data. We …% inventors are significantly affected by top tax rates when deciding where to locate. The elasticity of the number of domestic …