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 …

, regardless of whether the policy rate follows a standard feedback rule or is at its zero lower bound. Likewise, labor tax …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to … disentangle mechanical effects due to changes in pre-tax incomes from direct effects of policy reforms. While tax reforms … effect at the lower half of the distribution, the disequalizing effects of Republican reforms are due to tax cuts for high …

, in that they are more likely to postpone earlier plans for retirement. The theory and evidence suggest that optimal … policy involves a more progressive tax system than in the absence of workaholism. …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to … tax policy effect aggravated income inequality by increasing the income share of the top 20% in contrast to the middle … class' share. The tax policy effect accounts for up to 29% of the total change in inequality; its contribution increases up …