Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …

this form of taxation. The paper investigates the fiscal and distributional consequences of including homeowners' imputed … of homeowners, while at the same time existing mortgage interest tax relief schemes and taxation of cadastral incomes are … abolished. In two further revenue-neutral scenarios, the additional tax revenue raised through the taxation of imputed rent is …

In this paper we argue that, for a given overall level of labour income taxation, a more progressive tax schedule … on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the average wage, our estimates … are confirmed when we account for the potential endogeneity of both average taxation and progressivity. Overall, our …