income redistribution and employment creation. In particular, the introduction of both a guaranteed annual income (basic … income) and an employment subsidy are examined, and these policies are compared to a straightforward tax cut for (unskilled …) labour. All initiatives are financed by a tax on capital. In the open-economy setting, capital is perfectly mobile, so there …

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

growth enhancing tax and expenditure reform. We quantitatively illustrate that this reform based strategy, by … yet avoids increasing tax rates. With slow consolidation, marginal tax rates are reduced right from the beginning. …

the development in effective marginal tax rates and participation tax rates, and estimates, using the difference …-in-differences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities … for reforming the Swedish tax system to improve its labour market impacts. We suggest better targeting the earned income …

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 …

This study examines how tax system design and reform affect labor supply. We conduct an online experiment with 522 … participants to assess labor responses to tax reforms that introduce or remove a notch, affecting after-tax income at either the … lower or upper end of the income distribution. Our findings indicate asymmetric responses to tax reform as well as …

This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax … revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the … response of revenue to rates weakens as rates become higher, confirming the existence of a hump-shaped relationship between tax …

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical … tax revenues. In this study, we conducted an original real effort experiment in an online labor market with almost 1 … to evade (increased labor supply by 37%). More importantly, the expected tax revenue significantly and substantially …

-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the …

This paper uses a panel of personal income tax return data for the population of Thai tax filers to examine how … individuals respond to tax subsidy for long-term savings. We utilize the 2013 tax reform that lowered the price subsidy for long … policymakers who consider an incremental change in the existing tax incentive scheme. …