Measuring income tax progression is a matter of many debates among groups with specific social interests. These debates are a consequence of disagreements regarding the model they prefer for measuring income tax progression. For this reason, authors with interest in this field suggest different...

We compute the optimal income tax using the Quarterly Employment Survey 2010 and the model proposed by Kaplow (2008). The collection of optimal income taxes excludes 92% of people and it’s applied in the three stages; results show that 17% of income tax is optimal. The “optimal tax” is...

Given the remarkable growth of the cooperative field in our country, it is more and more necessary to study the tax pressure that is beared by it. Until now the existing studies about the tax pressure are scarce, and more concretely in the cooperative field, in spite of the importance of it in...

The public finance literature demonstrates the equivalence between consumption and labor income (wage) taxes. We construct an environment in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this experimental framework to test whether a labor...

This chapter gives an overview of the male labour supply literature, focusing on what that literature implies for the design of the tax-transfer system. According to conventional wisdom, male labour supply is rather insensitive to tax rates. This, in turn, implies that the welfare losses from...

This research is aimed at examining the impact of tax reform on economic welfare in an environment of uncertainty in a small open economy with a regime of flexible exchange rate. It is assumed that the economy is populated by identical rational risk-averse individuals. Unlike the typical...