effects of taxation on both labour costs and the net income of employees. This paper presents estimates of the tax burdens …-2005 period and the relative importance of minimum-wage adjustments and tax reforms in driving these changes. Statutory minimum …-wage levels have gone up in real terms in recent years. Given considerable tax burdens even at the lowest wage levels, tax policy …

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life …-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the … Federal Income tax, and flat-rate taxes that capture payroll, state and local taxes and the corporate income tax. We …

This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale …'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model … predicts that 'nice guys finish last': groups with higher tax morale will be taxed more heavily, simply because taxing them is …

about the right weight. The derived demand for cigarettes has important implications for tax policy. Under reasonable …

and inequality. Finally, from the point of view of labor markets, by aiming to reduce perceived tax-wedges. This could be …

study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …

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 …