There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be … reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us to better … understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …

We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than … capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital … should remain tax-exempt. This holds for exogenous as well as for endogenous government expenditures and irrespective of …

democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in pluralistic societies over … three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional …

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

characterize optimal marginal tax rates and interpret them in terms of redistribution, insurance and incentive effects. The case of …We study optimal nonlinear income taxation when earnings can differ because of both ability and luck, so the income tax … has both a redistributive role and an insurance role. A substantial literature on optimal redistribution in the absence of …

This paper analyzes the tax effects of the German real estate transfer tax (RETT). While the vast majority of single …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial …, including private business equity. In a system of simultaneous demand equations in first differences, we identify the tax … effects by an instrumental variables approach exploiting tax reforms during our observation period. To account for selection …

taxes across goods and services. We blend classical public finance results, recent developments in the optimal tax …

data sources from the Swedish Tax Agency's tax register, which provides real-time information on firm sales and employees … drastic economic recession. Excise tax revenue analysis reveals a decline in industrial electricity and air travel tax … revenues, but a rise in alcohol tax revenue. The hospitality industry experienced significant negative effects, with drops in …

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …