tax compliance behavior of agents. In the first of these programs, the government began revealing income tax paid by every … taxpayer in the country. The second program publicly recognizes and rewards the top 100 tax paying corporations, partnerships … caused a substantial increase in tax payments. We explore the drivers of this behavior, including the shift of social norms …

use this experimental framework to test whether a labor income tax and an equivalent consumption tax lead to an identical … allowing for saving, subjects reduce their labor supply significantly more in response to an income tax than they do in … response to an equivalent consumption tax. We discuss the economic implications of a policy shift from an income to a …

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 …

determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically … Atkinson-Stiglitz and Chamley-Judd results, this article raises the issue of tax-favored retirement savings, a topic where the …

savings in combination with full tax exemption on capital income. …

The paper discusses the tax treatment of commuting where wages and housing cost vary across locations. An income tax … which the subsidy alleviates or exacerbates the tax distortions, also where housing is tax favoured, as is often the case …

We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top … taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012 …. Simultaneously, another program began recognizing and rewarding the top 100 tax paying corporations, partnerships, self …

period and evade taxes. Period-two income rises with educational investments in period one and can also be hidden from tax … authorities. It is shown that a greater tax deductibility of educational investments and higher individual ability induce a … positive correlation between tax evasion and educational investments in period two, whereas the relationship in period one is …

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 …