In this paper we discuss the role of tax and benefit systems in the context of the functioning of the labour markets … and review recent progress made by EU Member States in reforming tax and benefit systems with a view to increasing … try to assess whether concrete measures are being taken by Member States to alleviate the tax pressure on labour and …

and thereby increases the surplus from his production. Thus the autocrat chooses a tax rate that is higher than the … productivity of private producers through confiscation, neglect of public goods, and other non-tax policies. I argue that the story …

) other countries, for example New Zealand. The objective of the study was to contribute to the tax debate by providing a well …

selected tax arrangements, the Productivity Commission sought advice from Robert Douglas, a specialist in the field. This …

This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The … the previous system. The analysis goes on observing the evolution of the tax burden from 1975 to 1997, looking at … progressivity of the tax system, at the redistributive implications. Moreover, in this paper we analyse the process of fiscal …