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 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 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 …

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. …

We present new evidence showing that fiscal austerity strengthens support for redistribution, especially for the … relatively well-off. Our theoretical model proposes two mechanisms to explain this heterogeneity in support for redistribution …

the earlier 2005 study using the most recent datasets and tax codes, the coverage being confined in this paper to 35 …, except for the elasticities of corporate income tax revenue which are revised up in most cases. …

empirically link the public sector efficiency scores, to tax revenue and spending decentralization. First, we compute government …. The sample covers 36 OECD countries between 2006 and 2019. Our results show that tax revenue decentralization decreases … disasters also deteriorate the negative effect of tax revenue decentralization on public sector efficiency. These results …