This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory … experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers …, and sellers in the treatment group are provided the opportunity to evade the tax whereas sellers in the control group are …

The Earned Income Tax Credit (EITC) is the single most important transfer program in place in the United States. An …

find that the impact of an increase in the tax rate is to lower house prices, suggesting that the economic incidence of the … tax falls on the seller. We also observe impacts of stamp duty on housing turnover. A 10 per cent increase in stamp duty …

find that, in the context of rising market-income inequality, tax-benefit systems have indeed become more redistributive … redistribution. Between the mid-1990s and the mid-2000s, the redistributive strength of tax-benefit systems then weakened in many …

What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low …-skilled labor and perfect competition in high-skilled labor in the presence of outsourcing? A higher degree of tax progression by … raising the wage tax and the tax exemption for the low-skilled workers will decrease the wage rate and increase labor demand …

-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 …

of this paper) using EUROMOD, a tax-benefit microsimulation model for the European Union. This relies on harmonised …

Within an efficiency wage framework, we study the effects of two revenue-neutral tax reforms that change the … progressivity of the labour tax system. A revenue-neutral increase in both the wage tax and tax exemption and a revenue …-neutral change in the composition of labour taxation towards the tax with the smaller tax base will lead to the same results: they …

We show that taxation of rents may yield an intergenerational Pareto-improvement in a small open economy provided tax … generations, while we show that it also benefits the current old generation when the initially prevailing tax mix is sufficiently …