per cent between 2008 and 2011, but the greatest losses were strongly concentrated on the bottom and top deciles. Tax …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …

to low skill use and insufficient skill maintenance later on in life. High marginal tax rates and generous benefit … systems reduce labor force participation rates and hours worked and thereby lower the utilization rate of human capital. Tax …

-company variation in tax liabilities, conditional on value added per employee. Our central estimate is that the long run elasticity of … the wage bill with respect to taxation is -0.093. Evaluated at the mean, this implies that an exogenous rise of $1 in tax …

compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assuming unemployment to be caused by … efficiency wages, it is shown that a balanced-budget shift from a payroll tax to a VAT will increase employment if the rise in …

terms of marginal income taxation; both of them contribute to increase the marginal income tax rate implemented for the low …-ability type and decrease the marginal income tax rate implemented for the high-ability type. The appearance of equilibrium … unemployment also constitutes an incentive to implement a tax on outsourcing. Without a direct instrument for taxing outsourcing …