This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income … function in the tax and benefit system was enhanced during the last decade, not only because more income support was …

benefits that significantly reduce total tax received by the government. We examine the distribution of the tax burden, and … especially how income deciles benefit from the different fiscal benefits, namely tax exemptions, reductions and tax credits. This … income. Some fiscal benefits, notably the tax credit on maternity, are highly progressive. Other fiscal benefits, mainly …

concentrated and the tax and transfer system has little redistributive impact. The tax-to-GDP ratio remains low. Consumption taxes …, which tend to be regressive, account for the bulk. The progressivity of income taxes had been undermined by generous tax … reliefs, which benefit the well-off most and increase tax avoidance opportunities. The tax system should be reformed to …

. At an aggregate level, a rise in redistribution induces a compression effect on the distribution of pre-tax returns. In …Wealthier households obtain higher returns on their investments than poorer ones. How should the tax system account for … conventional wisdom, rather than calling for more redistribution, the presence of this scale dependence provides a rationale for …

This paper examines the effects of a unilateral reform of the redistribution policy in an economy open to international … under international trade compared to autarky, a unilateral tax increase leads to a less pronounced decline in aggregate … tax rates. We highlight as a key mechanism a tax-induced reduction in the market size of the reforming country relative to …

. First, it argues that Chile needs to increase income redistribution through its tax and transfer system towards levels …

We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our … analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates … and higher indirect tax revenues and rates. To establish causality, we use German municipal data and analyse how changes …

We show that the effectiveness of redistribution policy in stimulating the economy and improving welfare is directly … deflationary forces during the recession. Moreover, redistribution produces a Pareto improvement under the fiscal regime …

. This new study, based on more than 20 million tax records over 10 years, examines the highest income earners in Ireland but … income and pay around 2/3 of all income tax. Unlike other OECD countries, the top 1% has not expanded its gross income share …