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 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 …

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

quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give …, which suggests an absence of intertemporal substitution effects in giving. Second, we study bunching at an income-tax …, we show that these nominally unrelated tax incentives interact: wealth taxation increases the after-tax own …

This paper estimates the tax-price elasticity of giving using UK administrative tax return data, exploiting variation … from a large tax reform. We estimate both the intensive and extensivemargin elasticity, using a novel instrumental …

This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self …-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive and … extensive-margin tax-price elasticities of giving. Using a predicted-tax-rate instrument for the price of giving relative to …

This paper studies the impact of tax incentives on economic behavior within the household. We focus on an Italian tax … policy that grants a large tax credit to main earners if their spouses, designated as “dependent spouses” by the tax law … second-earner women adjust their income to benefit from the tax credit, while second-earner men do not. Second-earner women …