understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …

This paper considers the taxation of small business and entrepreneurial incomes in Poland. In both transition economies … and existing West European market economies, the efficient taxation of entrepreneurial incomes presents particular … to the taxation of entrepreneurs in transition economies. …

. Such insurance and redistribution can be achieved by progressive labor income taxes or taxation of capital income, or both …

specification of household time use widens the set of cases in which individual taxation is welfare-superior to joint taxation. …

at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …

taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return to saving and taxing only "excess returns on the same tax schedule as labour … direction for reform is towards more progressive taxation of both labour earnings and capital income, although not necessarily …