transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at …

, tax reforms have been tabled, both for direct taxes and for the complex and inefficient system of indirect taxes …

Israel’s impressive technological capacity to further lower compliance costs and reduce tax evasion. Finally, excise taxes …

higher. Retirement is desirable in this case, and social security transfers are the means by which such retirement is induced …

provides cash transfers and complementary social assistance to a range of vulnerable groups including children, the elderly and … insurance, although there are gaps in provision for the private sector. Social protection, in particular cash transfers, has …

Taxes and transfers reduce inequality in disposable income relative to market income. The effect varies, however …, across OECD countries. The redistributive impact of taxes and transfers depends on the size, mix and the progressivity of … redistributive impact as countries characterised by much higher taxes and transfers (e.g. Germany) because they rely more on income …