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 …

(APT) tax. The APT tax consists of a flat rate tax levied on all voluntary transactions. The total volume of transactions … represents the broadest conceivable tax base and therefore requires the lowest conceivable marginal tax rate. Since the … efficiency (misallocation) costs of a tax system tend to rise geometrically with the marginal tax rate, a massive reduction in …

litigation largely in return for tax increases, the Resolution was a superb example of a "win- win" deal. The taxes would cost …

positive influence on corporate income tax levels. Using company-level data, we document that the foreign ownership share in … ownership increases the average corporate income tax rate between a half and one percent. Further international economic …