savings, investment, and labour supply in neoclassical models, and to the rate of unemployment in job search models. These …This paper proposes a methodology for computing effective average tax rates using national accounts and revenue … statistics, and applies it to construct time-series of tax rates for the seven largest industrialized countries. The resulting …

ceased to increase, and investment has fallen to historically low levels. To an important extent, the explanation lies in a … investment and restore productivity growth. Such measures must include fostering greater regulatory stability, inter alia by …

The Japanese tax system applies relatively low marginal tax rates on most economic activities which, in combination … with moderate tax elasticities of the bases, indicate that the overall distortion from the tax system (the excess burden …) is probably modest compared with other OECD countries. Recent sizeable reductions in statutory marginal tax rates in both …

urban transport system suffers from a shortage of investment which is urgently needed to upgrade capacity. Regarding cash …

, community and diversity on tax avoidance in firms that use auditor‐provided tax services. This is one of the first studies, to … our knowledge, to empirically relate tax avoidance, tax management and CSR literature. By separating the strengths and … concerns for each CSR measure, we are able to analyze the effects of a firm's negative and positive social actions on tax …

A democratic society in which the distribution of wealth is unequal elects political parties which tend to represent …

investment. Section 7 introduces uncertainty and asymmetrical information, and shows that second-best public transfers to …

' labor supply and saving assuming standard preferences. The system incorporates kinks from federal personal income tax … brackets, Social Security's FICA tax, and a notch from the provision of basic income below a threshold. The GLO reproduces …'s full set of work and saving disincentives. Consequently, it can facilitate analyses of structural labor supply and tax …