reasons, but one is particularly easy to identify: higher taxes on labour. If wages are set by strong and centralized trade … unions, an increase in labour taxes is shifted onto higher real wages. This has two effects. First, it reduces labour demand … find striking support for them. In particular, labour taxes have a strong positive effect on unemployment only in Europe …

these goals through the underground economy, by evading taxes and union rules in small private enterprises, but it is …

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects … effective tax rates. Results show significant investment effects from taxes that are consistent with negligible growth effects …

class of ``place based'' policies attempt to address these differences through public investments and subsidies that target …

government's budget, especially the roles played by taxes and subsidies. This paper reviews the Hungarian fiscal situation in … taxation and the various forms of subsidy and social welfare provision. Despite the removal of many former subsidies, the paper … finds that many implicit and unjustified subsidies remain, and they continue to distort resource allocation in undesirable …