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 …

misfortune, while they allow them to enjoy the fruits of their effort. This paper introduces fairness in a tax-benefit scheme … family composition, the degree of control is positive, i.e. it can be changed by exerting effort. We derive the fair tax … benefit formula as well as two testable predictions. We provide the first estimates of implicit tax rates for different …

income tax framework. Contrary to the recommendation of the Review, our theoretical results imply that even if all goods … other than the good needed for working are separable from leisure, the optimal tax on these goods should not be uniform …. Instead, goods with larger expenditure elasticities should be discouraged relatively more by the tax system. If the government …

We argue that societies with a stronger tendency towards postmaterialist life goals tilt the tax structure towards …

analysis of tax systems. In addressing this task I ask, and offer some tentative answers to, what is distinctive about … behavioral tax economics as a sub-field of behavioral economics and as a sub-field of tax economics …

We present a model of income tax avoidance with heterogeneous agents, assuming the presence of a comparison income … effect and of a psychic cost (disutility) of tax dodging. We analyse the policy preferences of the agents, and identify a … comparison income effect calls for a high degree of progressivity of the income tax; additionally, we find that this tendency is …

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 …

This paper studies the design of tax systems that implement a planner's second-best allocation in a market economy. An … example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations … one tax system. However, this tax system is often undesirable since it severely restricts the choice space of agents in …

claimed, countries prefer the tax exemption system over the tax credit system if transfer prices for headquarter services to … the affiliate are close to the headquarter's variable cost and if the third country's tax rate is low (i.e., if there is a … large tax differential between both locations within the firm). However, if transfer prices are high and the tax rate in the …

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 …