This paper provides a quantitative analysis of hypothetical replacements of existing tax arrangements applied to … fund earnings from any taxation and tax either benefits or contributions progressively as regular incomes. By contrast …, superannuation taxation features concessional flat tax rates on contributions and fund earnings, with benefits being generally tax …

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 labor taxation in the European …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

We study the optimal nonlinear income tax problem with multidimensional individual characteristics on which taxes … cannot be conditioned. We obtain an optimal tax formula that generalizes the standard one by averaging, with specific weights … highlight that composition effects may substantially affect optimal marginal tax rates. Our results put the stress on the need …

The standard tax theory result that investment should not be distorted is based on the assumption that profits are … locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal … understanding recent tax policy developments in many OECD countries …

absolute welfare is non-existent in trade literature. In a simple HOS model we consider tax-transfer policies that keep the pre … discuss the problem of existence of such an inequality-neutral tax rate which generates a positive increment in the after tax … skilled wage and unskilled wage. Such a mechanism exists and is independent of whether the tax is progressive or proportional …

This paper aims to provide a perspective on the ideal tax system using insights from optimal-tax theory supplemented … income tax, in-work tax credits, the design of the capital income tax, the taxation of housing and pensions, the role of …

affect the well-established qualitative results of the impact labour tax reforms have: changes in the wage tax rate, the tax …. Furthermore, increasing the degree of tax progression by keeping the relative tax burden per worker constant continues to be good …

We present a conceptual framework for the analysis of politically feasible tax reforms. First, we prove a median voter … theorem for monotonic reforms of non-linear tax systems. This yields a characterization of reforms that are preferred by a … majority of individuals over the status quo and hence politically feasible. Second, we show that every Pareto-efficient tax …

inflation indexation into its personal income tax system in order to reduce distortions of tax liabilities and additional tax … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax … reforms and modified its tax system. Under the consideration of the major goals of these reforms this study compares the …