wages, assume that a higher employee-borne tax burden reduces effort. In turn, this raises a firm's production costs and … reduces efficiency. Accordingly, we show that a higher employee-borne income tax negatively influences a multinational …'s profit by reducing manager effort. Furthermore, we compile data on personal income tax profiles for 49 economies and the year …

personal income tax profiles for 49 economies and the year 2002. In particular, we determine the component of labor taxes which …, we calculate the progressivity of personal income tax rates between the average wage and five times the average wage …. This may be interpreted as the tax progression which is relevant for well-paid workers. Then, we use the personal income …

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

, simple analytical conditions for a tax cut to be self-financing can be derived. The critical variable is not the tax rate per … se, but the transfer-adjusted tax rate. We discuss some conceptual issues in dynamic revenue analysis, and we explain why …-adjusted tax rates of the OECD countries to see which country has the highest potential for fiscal improvements; it turns out that …

-material values over material things. We incorporate this notion into a simple tax model for a small open economy. We show that a … postmaterialism are developed from the World Values Surveys. Their impact on the tax mix is highly significant and goes into the …

This paper presents empirical evidence against the popular perception that macro volatility is exogenous. We obtain tax … rates without affecting the first moment. Exploiting heterogeneity patterns in a panel of OECD countries, we estimate tax …