Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two … preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with … – ceteris paribus – lower tax rates and that taxes are actually set strategically in order to attract mobile production factors …

saving programme rather than as a tax-and-transfer system, thereby raising labour force participation rates but also …

a systematic manner with the legal rules as defined by labour as well as tax law. We start with a theoretical model that …

income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by … making use of a large panel of Swedish tax payers over the period 1991-2002. Changes in statutory tax rates as well as … discretionary changes in tax bracket thresholds provide exogenous variations in tax rates that can be used to identify income …

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of … Income Tax Reform should be brought forward. The present paper assesses the welfare and macroeconomic consequences of the … German Income Tax Reform in the scope of a simplified DGE model of the Auerbach-Kotlikoff type and deals explicitly with the …

estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … the period of study the change in the log net-of-tax rate reached a maximum value of 45.6%. Interestingly, we obtain a …

significant potential for cutting tax expenditures. Furthermore, eliminating distortions in the tax base would encourage economic …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …